Exempt Organizations Annual Reporting Requirements - Form 990, Part VI and Schedule L: Sample Governance Policies Will Not Be Provided


Will the IRS provide samples of policies that it asks about in Part VI, Form 990?

No, the IRS has no plans to provide samples of such policies (though a sample conflicts of interest policy is available in the Form 1023 instructionsPDF). Whether an organization should adopt a particular policy, procedure or practice may depend on the organization’s size, type and culture.  Accordingly, each organization should consider the governance policies and practices that are most appropriate for that organization in assuring sound operations and compliance with tax law.