Form 990 Disclosures
Certain federally tax-exempt nonprofits are required to complete the IRS Form 990 (Return of Organization Exempt From Income Tax) each year. The Form 990 discloses information on the filing organization's mission, programs and finances. It allows the federal government to regulate nonprofits and can be used by financial supporters to help allocate donations and grants. It also provides information to governmental agencies that help enforce nonprofit laws and presents a formal and public outlook on the organization’s financial condition, strengths and weaknesses, and income sources. Depending on the status or size of receipts and assets, a nonprofit must file a Form 990, Form 990EZ or Form 990-N.
Form 990 Disclosures Articles
- Transparency and the Form 990
- Disclosure of Key Relationships
- Form 990 Board Approval Process
- Meeting Documentation on the Form 990
- Conflict of interest Disclosure Requirement
- Payment and Reimbursement Disclosures
- Document Retention Requirements
- Gift Acceptance Policy Disclosure
- Whistleblower Policy Disclosure
