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Form 990 Part VI - Governance - Governing Body Pre-Filing Review of Form 990

Is an organization required by federal tax law to provide a copy of Form 990 to its board or governing body, or have its board or governing body review the form, before it is filed with the IRS?

No.  Nonetheless, it is required to answer Question 11 regarding these matters.

Page Last Reviewed or Updated: 02-Aug-2013