Page 325 - Washington Nonprofit Handbook 2018 Edition

access to equal employment opportunities. Such accommodations are
changes in the standard application process, changes that enable the
employee to perform the essential functions of their position, and changes that
provide equal access to the same benefits and privileges of employment
available to employees without disabilities.

Registered Agent
A person or entity designated to receive legal and tax documents relevant to
the operation of business. The registered agent must have a registered office,
with a mailing address to receive notices. The registered agent may be an
individual resident of Washington State, or a corporation or limited liability
company authorized to do business in the state.

Resolution
A formal expression of a decision or motion of the governing body of an
organization, adopted by a vote.

Sarbanes-Oxley (The Public Company Accounting Reform and Investor
Protection Act of 2002)
Commonly known as the Sarbanes-Oxley Act, it was enacted to rebuild public
trust in corporate America. In response to several scandals, this act establishes
stricter expectations for corporate accountability, especially on the financial
affairs of publicly traded corporations. Some provisions, such as those relating
to the preservation of records (Title VII) and new protections for whistleblowers
(Title XI), extend to the operations of nonprofit organizations.

Section 501(h) Election
An election provides the opportunity for public charities, other than churches,
to avoid the ambiguity of the “substantiality” test and to become subject to a
more objective standard for lobbying activities. The standards set by the
§ 501(h) election allow organizations a greater ability to plan lobbying activities.

Segregation of Duties
The concept of having more than one person involved in completing a task in
order to prevent fraud and error.

Social Welfare Organization
A public benefit organization that focuses on achieving its goals through
advocacy and efforts to influence public policy. Social Welfare Organizations
often forego the ability to receive certain grants and tax-deductible donations

WASHINGTON NONPROFIT HANDBOOK -314- 2018