The governance policy the IRS Form 990 asks about — disclosure, recusal, and board procedures, with an annual disclosure form. Generate a branded PDF or Word document in minutes — free, no sign-up.
Create your policy →A written conflict of interest policy protects your tax-exempt status, your board, and your reputation — and the IRS asks whether you have one.
governance policies the IRS Form 990 asks about by name
Source: IRS Form 990, Part VI
of annual revenue a typical organization loses to fraud
Source: ACFE Report to the Nations
U.S. nonprofits the IRS expects to follow sound governance practices
Source: IRS
The IRS Form 990 (Part VI) asks whether your organization has a written conflict of interest policy, and a strong policy is widely considered a best practice for protecting tax-exempt status and limiting private-benefit and excess-benefit risk.
It is modeled on the structure of the IRS sample conflict of interest policy and includes disclosure, recusal, board procedures, compensation rules, and an annual disclosure statement. It is a template, not legal advice — have counsel review it before adopting it.