Skip to Main Content


IRS Section 4958 (Intermediate Sanctions) Primer

This Microsoft PowerPoint slide show is designed to provide a brief overview of IRS Code Section 4958, which covers conflicts of interest, excessive compensation, and private inurement involving certain charitable and nonprofit organizations and their leaders.
The slides are set to advance every five (5) seconds.  This is too fast for most readers, unless you're just scanning the information.  Feel free to mouse over the presentation while it is playing and hit the Pause button as needed to read the slides in detail. 

Sumption & Wyland

Sumption & Wyland 605.336.0244 818 South Hawthorne Avenue Sioux Falls SD 57104 US 43.53825780 -96.74870030


Nonprofit board governance is indispensable to nonprofit success. From board recruitment and selection to roles, responsibilities, and regulatory requirements, we assist leaders to maximize their board's value and success, both as individual members and collectively.

New Page Here

new page


Executive coaching can make the difference in a successful career. We maintain a select coaching practice that allows us to focus on each client individually and be available to them when needed.


Why Coaching

What Does A Coach Do?

Get Started


Before You Plan