Internal Revenue Code (IRC) Section 4968
FASB ASC 958 (Not-for-Profit Entities)
CFA Institute Investment Management Code of Conduct for Endowments
NACUBO Endowment Management Guidelines and Resources
Readings / What Do University Endowment Managers Worry About?
NGO, QUANGO or Something Else: How Harvard and Other Colleges Manage Their Endowments