This document summarizes a presentation on governance and compensation reporting requirements for non-profit organizations on IRS Form 990. It discusses the history of revisions to Form 990, governance issues the IRS focuses on such as board independence and policies, and compensation disclosure requirements including who must be reported, what compensation elements must be disclosed, and related schedules on compensation analysis methods and transactions with officers/directors.

1. Focus on the 990 Special Issues Relating to Governance and Compensation Reporting for Nonprofit Organizations August 6, 2010

7. Focus on the 990 Special Issues Relating to Governance and Compensation Reporting for Nonprofit Organizations