Iowa Principles and Practices for Charitable Non Profit Excellence
The Governor's Nonprofit Task Force formulated these principles and practices as a way to promote good management practices, ethical conduct, and public accountability. The guide is a valuable tool for organizations and individuals as they go about the work of building better Iowa communities.

IRS Revenue Ruling 72-124
explains the requirements that "homes for the aged" must meet to qualify for exemption under section 501(c) (3) of the Code focused on rental housing for the aged

IRS Revenue Ruling79-18
focused on rental housing for the aged 

Audit Commitee Guide Not-For-Profit 2008