Читать книгу Achieving Excellence in Fundraising - Группа авторов - Страница 61

The IRS annual Form 990 information return for larger organizations asks substantive questions relative to charitable organization governance. Information concerning the board of directors, conflict‐of‐interest policies, charitable gifts and other data is now collected and subject to IRS review.

Board review of the Form 990 and the annual financial audit is a best practice. Smaller organizations may submit a simple postcard or other form requiring less information. The current versions of the Form 990 and instructions are available at www.irs.gov. Completed 990 forms are available for public inspection.