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, 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.