Per the 2021 Delaware Nurses Association bylaws:
Tax Deductibility of Member Dues & Donations
Dues paid by individuals to professional, membership, and/or fraternal organizations are not generally considered tax deductible as a charitable donation under the U.S. Internal Revenue Service Tax Code. However, dues paid by a self-employed member, an employer, institution, or specific kinds of trusts, may be tax deductible to those entities as a business expense.
Financial donations to the Delaware Nurses Association (DNA) are not tax deductible.
Because it is the goal of the Delaware Nurses Association to always act in the best interest of its members and because each individual's financial circumstances are unique, DNA recommends that you always seek the counsel of your tax adviser.
The Delaware Nurses Association Form 990s are available on GuideStar. Before being posted on GuideStar, the Form 990 will be made available either upon request and reimbursement of copy costs or by other means allowable under the applicable Treasury Regulations.
The financial statements will not be made available to the public, other than as reported on the annual Form 990. The financial statements are unaudited and are for reporting purposes to the Delaware Nurses Association Board of Directors only. The financial statements represent the current understanding of the financial picture at that snapshot in time, and as such are reviewed by the Board of Directors.
Without an independent audit or review of the financial statements and the information from which they are prepared, DNA believes that it would be unwise to make them available to the public. The information set forth in the Form 990 has at least received the advice of the Association’s independent accountant in its preparation, and to that extent, is a better picture of the Association’s financial condition than the informal financial statements presented to the Board of Directors during the year.
Contact Information Privacy
The Delaware Nurses Association does not provide, sell, or rent email addresses or contact information of our members or participants of DNA educational activities/events to third parties with the exception of our publisher, Arthur L. Davis Publishing Agency, Inc. and our national organization, the American Nurses Association.
How Your Contact Information is Used
The Delaware Nurses Association uses the membership services of the American Nurses Association to handle the business of managing the DNA membership. ANA will mail your membership card, membership renewal notice, publications, and other mailings as needed.
Arthur L. Davis Publishing Agency, Inc. is the authorized publisher of the DNA quarterly publication, the DNA Reporter. This publications is free to all nurses in Delaware. Your contact information may be shared with both organizations for purposes of membership and promoting DNA/ANA services, activities and publications.
By providing your e-mail address you authorize DNA and ANA to use it to communicate with you. DNA uses your personal information to provide you with personalized service; to send educational activity evaluations; to send e-mail alerts to you; to answer your requests; to process your membership application; etc. You may choose to opt out at any time.
How Your Payment Information is Used
Payment information including credit card and checks is used solely for the collection of membership dues, conference/convention registration, and product/service purchases when applicable.
What Personally Identifiable Information is Collected
Individuals that sign up to receive DNA e-communications or register for an educational activity/event voluntarily provide us with contact information (such as name and e-mail address). DNA may use this information for specific, limited purposes. You may always "opt out," either now or at any time in the future, if you do not wish to receive our messages.
The Delaware Nurses Association uses individual IP addresses for statistical metrics used to track website visitor traffic. This lets DNA see which of our features are the most popular so we can better serve our users' needs. It also lets us provide aggregate data about our traffic (not identifying you personally, but showing how many visitors used which features, for example) to outside parties.
www.denurses.org uses "cookie" messages to automatically help provide better services. They remind us who you are and your preferences for our website based on what you've done and told us before. The "cookie" is placed in your computer and is read when you come back to our website. Cookies let us take you to the information and features you're particularly interested in. They also let us track your usage of www.denurses.org, so we know which parts of our sites are most popular. You can reject cookies or cancel them by instructing your Web browser accordingly.
This policy is not intended as a stand-alone policy. It does not embody the totality of the Delaware Nurses Association ethical standards, nor does it answer every ethical question or issue that might arise. Rather, it is one element of a broader effort to create and maintain a quality organization that gives ethical conduct the highest priority.
Board members, Committee members and staff should:
The purpose of this Conflict of Interest Policy is to protect the interests of the Delaware Nurses Association when it is contemplating entering into a transaction or arrangement that might benefit the private interests of a DNA Board Member or might result in a possible excess benefit transaction.
This policy is intended to supplement, but not replace, any applicable state and federal laws governing conflicts of interest applicable to nonprofit and charitable organizations.
Any Delaware Nurses Association Board of Directors member, principal officer, or member of a Committee with governing Board delegated powers, who has a direct or indirect financial interest is an interested person. A person has a financial interest if the person has, directly or indirectly, through business, investment, or family:
Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial.
A financial interest is not necessarily a conflict of interest. A person who has a financial interest may have a conflict of interest only if the Board or Executive Committee decides that a conflict of interest exists, in accordance with this policy.
Delaware Nurses Association (DNA) does not and shall not discriminate on the basis of race, color, religion (creed), gender, gender expression, age, national origin (ancestry), disability, marital status, sexual orientation, or military status, in any of its activities or operations. These activities include, but are not limited to, hiring and firing of staff, selection of volunteers and vendors, and provision of services. DNA is committed to providing an inclusive and welcoming environment for staff, volunteers, contractors, vendors, and clients.
Delaware Nurses Association is an equal opportunity employer. DNA will not discriminate and will take affirmative action measures to ensure against discrimination in employment, recruitment, advertisements for employment, compensation, termination, upgrading, promotions, and other conditions of employment against any employee or job applicant on the basis of race, color, gender, national origin, age, religion, creed, disability, veteran's status, sexual orientation, gender identity or gender expression.
Reporting Misconduct and Whistleblower Protection
Delaware Nurses Association (DNA) requires officers, committee chairs and employees to observe high standards of business and personal ethics in the conduct of their duties and responsibilities. Employees and DNA representatives must practice honestly and with integrity in fulfilling responsibilities and complying with all applicable laws and regulations.
This Whistleblower Policy is intended to encourage and enable employees and others to raise serious concerns internally so that DNA can address and correct inappropriate conduct and actions. It is the responsibility of all Board members, employees and volunteers to report concerns about violations of the ANA Code of Ethics with Interpretative Statements or suspected violations of law or regulations that govern the operations of the Association.
It is contrary to the values of DNA for anyone to retaliate against any Board member, employee or volunteer who in good faith reports an ethics violation, or a suspected violation of law, such as a complaint of discrimination, or suspected fraud, or suspected violation of any regulation governing the operations of the Association. An employee who retaliates against someone who has reported a violation in good faith is subject to discipline up to and including termination of employment.
DNA has an open door policy and suggests that employees and volunteers share their questions, concerns, suggestions or complaints with the Executive Director or DNA President. If an employee is not comfortable speaking with the Executive Director or the DNA President or are not satisfied with the Executive Director or DNA President’s response, employees and volunteers are encouraged to speak with a member of the Executive Committee.
The Executive Director or DNA President are required to report complaints or concerns about suspected ethical and legal violations in writing to the Board of Directors who have the responsibility to investigate all reported complaints. Employees or volunteers with concerns or complaints may also submit their concerns in writing directly to the Executive Director or the Executive Committee.
The Executive Committee is responsible for ensuring that all complaints about unethical or illegal conduct are investigated and resolved. The Executive Committee will advise the Executive Director and/or the Board of Directors of all complaints and their resolution and will report to the Board of Directors compliance activity relating to accounting or alleged financial improprieties.
Anyone filing a written complaint concerning a violation or suspected violation must be acting in good faith and have reasonable grounds for believing the information disclosed indicates a violation. Any allegations that prove not to be substantiated and which prove to have been made maliciously or knowingly to be false will be viewed as a serious disciplinary offense.
Violations or suspected violations may be submitted on a confidential basis by the complainant. Reports of violations or suspected violations will be kept confidential to the extent possible, consistent with the need to conduct an adequate investigation.
The Executive Director or DNA President will notify the person who submitted a complaint and acknowledge receipt of the reported violation or suspected violation. All reports will be promptly investigated and appropriate corrective action will be taken if warranted by the investigation.