Private Foundation Governance: Learning From Changes to Form 990

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In 2008, the Internal Revenue Service (IRS) significantly revised Form 990, the information return filed by public charities, and focused portions of the revised form on public charities’ governance.

This new pressure on public charities has not affected private foundations directly because there have not been parallel changes to Form 990-PF filed by private foundations. However, the IRS has indicated that private foundations and other exempt organizations should consider these topics.

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