Login

Orchestras depend on support from the public and must operate ethically and effectively to maintain the public’s trust. As nonprofit organizations around the country are shoring up their administrative and governance practices, orchestras must develop a transparent culture on issues ranging from employee and volunteer human resource policies to financial record-keeping.

The IRS is stepping up its enforcement of nonprofit accountability requirements, Congress is considering tougher laws, and some state legislatures are already requiring higher standards.

League Resources

Effective Orchestra Governance: A Guide for Boards, Second Edition
This League guide was updated in 2006 and is an essential resource and reference tool for board members at orchestras of all budget sizes.

The League of American Orchestras’ Noteboom Governance Center
The Noteboom Governance Center offers a comprehensive range of support, strategies, and programs designed to strengthen governance practice in orchestras.

Sexual Misconduct Prevention and Survivor Support
The League provides resources to help orchestras follow best practices in responding to reports from survivors and their allies, and for building the inclusive and supportive cultures that protect against harm.

Under the Microscope (PDF)
This article, first published in Symphony magazine in 2006, describes how public examination of the nonprofit sector affects orchestras.

Are We Okay? (PDF)
Heidi Waleson describes how the post-Enron environment is prompting orchestras to scrutinize their own governance practices in this 2004 article from Symphony magazine.

League Tax Updates
The League’s D.C. office reports on the latest developments as the Hill considers new rules for nonprofit taxation, governance, and management. 

Federal Resources

Governance and Related Topics
Policies and practices recommended by the Internal Revenue Service (IRS) relating to the governance of 501(c)(3) organizations.

Governance Check Sheet
Check sheet provided by the IRS for use by exempt organization revenue agents in the examination of I.R.C. 501(c)(3) public charities.

Exempt organizations annual reporting requirements
IRS frequently asked questions and answers relating to Part VI (Governance, Management, and Disclosure) of the Form 990. 

State Resources for Nonprofit Standards

National Council of Nonprofit Associations
Several states have voluntary ethics and accountability standards for nonprofit organizations – others have new or newly emerging requirements. Check your state’s nonprofit association for guidelines and updates.

Standards for Excellence Institute
The Institute promotes a system of nonprofit self-regulation. You can find examples of ethics and accountability standards at the Institute web site, take a free online assessment, and learn more about how to earn the Institute’s Seal of Excellence. 

National Resources for Developing Ethics Policies, Accountability Standards, and Best Practices

Trust in Nonprofits and Philanthropy
Independent Sector has partnered with Edelman Data & Intelligence to examine how the American public views nonprofit and philanthropic organizations. The 2026 study includes a nationally representative survey of 3,000 U.S. adults and politically representative online focus groups. 

Principles for Good Governance
Independent Sector’s guide lays out 33 sound practices every charitable organization should consider to strengthen effectiveness and accountability. 

Nonprofit Ethics and Accountability
The National Council of Nonprofits offers a suite of resources regarding financial transparency, disclosure requirements, and guidance for ethical leadership.


Questions?

Please contact Heather Noonan, Vice President for Advocacy. 

Article Topics:

Related

Become a member

Thank you for your interest in the League of American Orchestras! We are dedicated to advancing the orchestral experience for all.

Join Now