Compensation of key employees, officers and directors of not-for-profit entities has garnered a great deal of attention in the past few years, both in the new IRS Form 990 and with donors and donor organizations. We work with the organization to design appropriate compensation arrangements for key employees to provide the organization with a compensation plan that fosters retention of key employees and meets the reasonableness tests of the IRS and donors. These arrangements include deferred compensation plans, 403(b) plans and other allowable methods to provide attractive benefits at an affordable cost to the organization.