Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Form 990 Part VI - Governance - Information About Members and Local Units

Why does Part VI ask about an organization’s members and local units?

Part VI asks for information regarding an organization’s members, if any, and any local chapters, branches or affiliates. Much of Part VI focuses on who is responsible for governing the organization. In most organizations, this includes a governing body such as a board of directors, or trustees. Many organizations, however, also have members, who may be vested with certain governance or financial rights with regard to the organization. Part VI, Questions 6 and 7, ask whether an organization has members, and if so what their governance rights are, in order to provide a more complete and accurate picture about where governance authority is vested and about the organization’s legal structure. Part VI, Question 10 asks about local chapters, branches and affiliates to obtain information about whether and how the organization exercises supervision and control over its chapters, branches, and affiliates to ensure that their operations are consistent with the organization's exempt purposes. This question is designed to obtain information about the extent to which the filing organization’s policies and practices extend to all of its parts or to affiliated entities.