Exempt organization annual reporting requirements - Governance and related issues: Changes to governing documents


Do we have to submit revised articles or by-laws with Form 990 whenever we make changes to them?

No, we require instead that filers provide summaries of significant changes to their governing documents in Schedule O PDF, in response to the questions in Part VI of the core Form 990. Some examples of significant changes described in the instructions are changes to the organization’s exempt purposes or mission; the number, composition, qualifications, authority or duties of the organization’s voting members; the role of the stockholders or members in governance; how the organization’s assets are to be distributed upon dissolution; and provisions to amend the organizing documents.  Filers should only submit revisions to their governing documents that reflect changes to the organization’s name.