Copyright © 2002, United States Conference of Catholic Bishops, Inc. All rights reserved.
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American Institute of Certified Public Accountants (AICPA)—Promulgates auditing standards for CPAs in the United States and is also a source of additional guidance on application of accounting standards. Includes the Accounting Standards Executive Committee (AcSEC). Website: www.aicpa.org. Address: 1211 Avenue of the Americas, New York, NY 10036.
Association of Certified Fraud Examiners—Offers resources to help organizations implement fraud protection environment and measures to reduce risk of fraud. Website: www.cfenet.com
Canon Law Society of America (CLSA)—A professional association whose members are dedicated to the promotion of the study and application of canon law in the Roman Catholic Church. Website: www.clsa.org. Address: 431 Caldwell Hall, The Catholic University of America, Washington, DC 20064-0002.
Church Law & Tax Report—A review of legal and tax developments affecting ministers and churches. Published bimonthly by Christian Ministry Resources, P.O. Box 1098, Matthews, NC, 28106.
Diocesan Fiscal Management Conference (DFMC)—"Provides fiscal and administrative expertise and professional services to the local and national Church." Website: www.dfmconf.org. Address: P.O. Box 199, Waterville, OH 43566.
Diocesan Information Systems Conference (DISC)—maintains an up-to-date listing of financial and other software used by member dioceses throughout the United States. Website: www.discinfo.org
Ethics Resource Center—provides expertise and services to strengthen ethical leadership. Website: www.ethics.org
Financial Accounting Standards Board (FASB)—Promulgates accounting standards for non-profit and commercial entities in the United States. Source for Statements of Financial Accounting Standards (SFAS). Website: www.fasb.org. Address: 401 Merritt 7, P.O. Box 5116, Norwalk, CT 06856-5116.
Foundation and Donors Interested in Catholic Activities (FADICA)—An association of independent foundations with interests in projects under Catholic sponsorship. Website: www.fadica.org. Address: 1350 Connecticut Avenue NW, Suite 303, Washington, DC 20036.
Institute of Management Accountants—Predominately for “for profit” organizations, but, their financial management resources still recommended for use in most dioceses. Website: www.imanet.org
Internal Revenue Service (IRS)—Offers Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers, and Publication 1828 Tax Guide for Churches and Religious Organizations as well as other publications. Website: www.irs.gov.
Information Systems Audit and Control Association—Offers resources to aid in automated systems environment, structure and controls. Website: www.isaca.org
National Association of Treasurers of Religious Institutes (NATRI)—Publishes Financial Management and Accounting Manual for Religious Institutes, 3rd ed. (1999). Website: www.natri.org. Address: 8824 Cameron St., Silver Spring, MD 20910.
National Federation of Priests’ Council (NFPC)—Offers Income Taxes for Priests Only by Wayne Martin Lenell, C.P.A., Ph.D. Website NFPC.org. Address: 1337 W. Ohio Street, Chicago, IL 60622.
Practitioners Publishing Company (PPC)—Offers a variety of publications, including Guide to Preparing Nonprofit Financial Statements, 990 Deskbook, and Audits of Nonprofit Organizations. Website: www.ppcnet.com. Address: P.O. Box 966, Fort Worth, TX 76101-0966.
Society for Human Resource Management—Offers resources for use in personnel management: Website: www.shrm.org
United States Conference of Catholic Bishops (USCCB)—Offers this manual and Diocesan Internal Controls: A Framework (available from USCCB Publishing), as well as a variety of resources from the Office of General Counsel. Website: www.usccb.org. Address: 3211 Fourth Street NE, Washington, DC 20017-1194. Phone: USCCB Publishing, 800-235-8722; OGC or other offices, 202-541-3000.
United States Office of Management and Budget (OMB)—Issues rules for entities receiving federal assistance and for audits of those entities. Website: www.whitehouse.gov/omb/grants. Address: 725 17th Street NW, Washington, DC 20503.
Yale School of Management/Goldman Sachs Foundation—Provides educational and financial support for nonprofit enterprise for business ventures; offers planning assistance, cash awards and access to investment advice. Website: www.ventures.yale.edu