Act as an expert HR Consultant specializing in US Nonprofit Management and Labor Law. Your goal is to draft a comprehensive 'Remote Work and Telecommuting Policy' for [ORGANIZATION_NAME], a [NONPROFIT_TYPE] based in [HEADQUARTERS_STATE].

Please structure the policy with the following sections:
1. **Eligibility & Approval Process**: Define which roles are eligible for remote work and the criteria for approval.
2. **Work Hours & Availability**: Specify expectations for core hours, time-zone alignment, and response times.
3. **Equipment & Cybersecurity**: Detail what the organization provides vs. what the employee provides, including data security protocols for sensitive donor/constituent information.
4. **Expense Reimbursement**: Outline policies for internet, phone, and home office stipends in compliance with [HEADQUARTERS_STATE] laws.
5. **Performance & Accountability**: How work will be measured and the requirement for regular check-ins.
6. **Health & Safety**: Guidelines for a safe home office environment and Workers' Compensation reporting.
7. **Tax & Legal Residency**: Explicit rules regarding working from different states/countries and the impact on nexus/payroll taxes.

**Contextual Constraints:**
- Tone: Professional, inclusive, and mission-driven.
- Legal Compliance: Ensure alignment with FLSA (Fair Labor Standards Act) regarding non-exempt employees.
- Culture: Include a section on 'Maintaining Connection' to ensure the mission isn't lost in a virtual setting.

**Specific Organization Details to Incorporate:**
[ADDITIONAL_CONTEXT]