Form 990 Part VI - Governance - Report Policies of Filing Organization Only
If the filing organization is controlled by an organization with a conflicts of interest policy, whistleblower policy, and document retention and destruction policy, should the filing organization answer yes or no to Part VI, Questions 12a, 13 and 14?
Because these questions ask whether the filing organization has these policies, answer yes only if the filing organization’s governing body has adopted the policies of the controlling organization or other such policies. Otherwise, answer no. The filing organization can explain in Schedule O how it is governed or otherwise affected by the policies of its parent.