Who writes this hub
The guides, tools, templates, answers, and directories here are created by the Good Circles editorial team — writers and researchers with nonprofit-sector experience, supported by Good Circles' mission to help under-resourced organizations succeed. Content is organizational work product, written to be practical and plainly worded for first-time founders, not academic.
How we research: primary sources, free-first
We build on primary, authoritative sources rather than secondhand summaries, and we lead readers to the free originals so they can verify and act:
- Government & statute: the IRS Charities & Nonprofits pages, the eCFR (e.g. 2 CFR 200 Uniform Guidance), the U.S. Department of Labor, and official state authorities (Secretary of State, Department of Revenue, Attorney General / charities divisions).
- Sector authorities: the National Council of Nonprofits, Candid, BoardSource, and similar.
- Public data: IRS Form 990 filings (the funder database is built directly from this public record, via ProPublica Nonprofit Explorer).
Every in-depth guide ends with a "Sources & tools" block listing the free primary sources behind it, so you can confirm anything before you rely on it.
How we fact-check — and how we keep it current
Accuracy isn't a one-time event. Our process has three layers:
- Independent verification. Statutory figures, thresholds, deadlines, and form names are checked against the primary source before publication, and a separate fact-check pass reviews each guide for errors of fact or sequence.
- An automated currency gate. Every time the site is built, an automated check fails the build if a watch-listed figure drifts from its verified value (for example, the federal de minimis indirect-cost rate, the Single Audit threshold, or a benchmark's source year), and flags any sourced page missing a "Last verified" date. In plain terms: a stale number can't quietly ship.
- Dated transparency. Sourced pages carry a "Last verified" date so you always know how current the information is — and a reminder to confirm at the source, because rules and figures change.
This is general information, not professional advice
Our guides are educational. They are not legal, tax, or accounting advice, and they don't create a professional relationship. Laws and figures change and vary by state — confirm your specific situation with a qualified attorney, CPA, or your state's authorities before you act.
Expert review
On top of editorial fact-checking, we are building a program of credentialed expert reviewers — nonprofit attorneys, CPAs, and experienced practitioners — to review our highest-stakes guides (formation, 501(c)(3), compliance, finance, and tax topics).
- When a named professional has reviewed a guide, it carries a "Reviewed by [Name, Credential]" byline with the review date, linking to that reviewer's profile.
- Guides not yet reviewed by an outside professional are clearly bylined as editorial-team work, fact-checked against primary sources — never presented as professional advice.
- Expert review supplements our process; it never replaces your own professional's judgment for your specific situation.
Are you a nonprofit attorney, CPA, or seasoned practitioner?
We'd love your help reviewing guides in your area of expertise — a high-impact, low-time way to make accurate nonprofit knowledge free for thousands of founders. Reviewers get a profile and byline credit. Email us at hello@goodcircles.org with your credentials and the topics you'd like to review.
Volunteer as a reviewer →Found an error? Tell us
We'd rather fix it than defend it. If you spot something that's out of date or wrong, email hello@goodcircles.org or send us a question. We log corrections and update the affected guide's "Last verified" date.