基因和我最近写了一篇文章在990表上BoardLink，简讯对于律师协会委员会成员由美国律师协会司酒吧服务。在这篇文章中，我们讨论了一个令人不安的问题，许多主板：我们究竟需要了解表单990？我们希望这篇文章将有利于整个行业的许多董事会。该文章最初发表于ABA BoardLink冬季2012问题。

重新设计的990型（对某些免税机构国税局年度信息返回）在2008年发布，标志着增加IRS查询的新时代进入免税组织的治理相关事宜。虽然将近四年过去了，因为该表990进行这种大改款，有两个问题继续构成挑战，提高的不确定性对许多组织和他们的董事会：

1. 先后组织提交表单之前提供本表格990的完整副本到其理事机构的所有成员？
2. 附表o描述的过程中，如果有的话，该组织用于查看本表格990。

While federal tax law neither mandates nor provides instructions regarding the board’s duty to receive a Form 990 or to have a Form 990 review policy, disclosures on the Form 990 indicating that board members do not receive the Form 990 before filing and/or do not review the form at any time may be perceived as a significant weakness of the organization. With today’s increased demands for transparency and accountability in the nonprofit sector, exempt organizations and their boards cannot underestimate the value in proactively and properly addressing these questions.

之前申请提供了一份给董事会

窗体990第一询问是否日提交之前的990表的最后版本的副本被给每个板构件提供。虽然肯定回答可能无法提供充足的信心，董事会是在其监督活动状态（如这一问题不问谁收到了复制任何董事会成员是否确实无论是立案之前或之后审核的形式），负响应可被视为弱板监督的指标。Thus, although board members may fear that a requirement for the board to receive the final Form 990 prior to filing may result in increased personal exposure (especially if the form contains a misrepresentation or evidences the organization’s failure to comply with applicable laws), they should be more concerned about the potential claims or appearance of poor governance associated with choosing to forgo the receipt of this critically important and widely available public document.

开发一个表单990检讨政策

表单990下一个询问的过程的描述，如果有的话，以审查该组织使用其表990给出的形式990至主管部门，利益相关者和媒体的重要性日益增加，我们强烈建议组织制定一项政策，以帮助确保窗体990变成财富，而不是阻碍，该组织。

Initially, the board should identify areas that deserve extra scrutiny such as those related to the organization’s mission and significant activities, financial health, executive compensation, insider transactions, types of expenses (e.g., administrative, fundraising, programmatic), unrelated business activity, relationships among board members and officers, and lobbying and electioneering activity.

Next, the board should strategically identify the various individuals or groups who will be responsible for reviewing the Form 990. While all board members may want to generally review the organization’s Form 990, in part as evidence of meeting their fiduciary duty of care, it may be advantageous to have a more manageable-sized board committee tasked with a critical review. Such committee, if carefully chosen and sufficiently prepared, may provide important feedback in the final preparation of the Form 990 and relay pertinent information back to the full board. It’s not uncommon for boards to delegate these duties to the audit committee. But since its 2008 redesign, the Form 990 has become much more than a financial report. Accordingly, the extensive narratives, particularly of program service accomplishments and changes in activities, are some of the key areas that should be reviewed by those individuals who are most familiar with the organization’s programs and/or have experience with fundraising, marketing, and public relations.

最后，董事会应该注意到表格990可以很容易地通过第三方审查，并批评可以迅速蔓延，无论其有效性。因此，它可能是有帮助的收取审查机构的一个或更多的人在Form 990之前提交专门寻找薄弱点。这种弱点可以被减轻，除其他外，提供额外的内容或组织以来，以解决这些缺陷所采取的步骤的解释。

虽然表格990可乍一看吓人，它的财务状况，计划的成果，行政赔偿和治理政策的覆盖面应该是董事会熟悉的领域。从事和教育董事会成员有关表单990的企业将受益，在一份公开文件中又导致最能体现该组织及其值的更多建设性的反馈意见。