A Board Member’s Guide to Reviewing the IRS Form 990
Did you know the IRS asks whether your nonprofit provided a complete copy of its Form 990 to every board member before filing? Reviewing the Form 990 isn’t just a formality—it’s a key part of a board member’s fiduciary duty of care. This guide helps board members understand what to look for, why the Form 990 matters, and the questions board members should ask.