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Not-for-Profit and Higher Education

Sibson provides executive compensation and corporate governance services to not-for-profit organizations and institutions of higher education, taking into account their tax structure, varying organizational dynamics and culture, and legal and compliance issues.

Blending our corporate perspective with a thorough understanding of not-for-profit and higher education issues, we help clients broaden their focus about pay and governance, resulting in systems and processes designed to produce excellence and balance the interests of all stakeholders.

Reasonable Compensation for 501(c)(3) and 501(c)(4) Organizations

Section 4958 of the Internal Revenue Code states that 501(c)(3) organizations must not provide excess benefit transactions to board members or key insiders lest they be subject to IRS intermediate sanctions. Excess benefits transactions are defined as "virtually all forms of cash and non-cash compensation, including salaries, fees, bonuses, severance payments, fringe benefits (other than de minimis fringe benefits), insurance premiums, retirement plan contributions, and most other employee benefits, whether or not they are taxable."

We advise organizations on the competitiveness of current total compensation packages for leadership positions to ensure compliance under the Code. Based on an assessment of the competitive market, we issue an opinion on the reasonableness of compensation, supported by our analytics. We address issues such as:

• How does compensation compare to that of leaders in similar institutions whether national or local?
• What elements of compensation are included in the total compensation package?
• What basis is used for assessing the reasonableness of total compensation?

Executive Compensation and Corporate Governance Services that Apply to Not-For-Profits and Institutions of Higher Education

We provide not-for-profit organizations and institutions of higher education with all applicable executive compensation and corporate governance services.