Team of financial inspectors create report calculating checking balance
Resources

Form 990 Governance Policies and Procedures Checklist

Jul 30, 2026 · 44.2 KB Download

SECTION

EXCLUSIVE

Resource

available

Strong governance is more than a compliance requirement. It is a key indicator of organizational accountability, transparency, and stewardship. The IRS, charity watchdog organizations, grant makers, and donors often review governance-related disclosures reported on Form 990 when evaluating nonprofit organizations.


This practical checklist helps nonprofit leaders, finance teams, and boards assess whether the key governance policies and procedures referenced throughout Form 990 and its schedules are in place and functioning effectively. It can be used as part of your annual

Download the Form 990 Governance Policies and Procedures Checklist

File name: Form 990 Governance Policies and Procedures Checklist.xlsx

Reserved for AICPA® & CIMA® Members and NFP Section Members

Already a member of the AICPA or CIMA? Or a NFP Section Member?

Log in with your account
 
Forgotten email
Forgotten password

Not a member of the AICPA or CIMA? Or a NFP Section Member?

To gain access to exclusive content, your first step is to join AICPA & CIMA.

Discover the benefits of:

Related content