What type of changes in an organizing document must be reported while filing Form 990-EZ?
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Here are a few common examples of the significant changes made in the organizing documents that need to be reported

1. Name of the organization.
2. The organization's exempt purposes or mission.
3. The number, composition, qualifications, authority, or duties of the governing body's voting members.
4. The number, composition, qualifications, authority, or duties of the organization's officers or key employees.
5. The role of the organization's members in governance.
6. The distribution of assets upon dissolution.
7. The provisions to amend the organizing or enabling document or bylaws
8. The quorum, voting rights, or voting approval requirements of the governing body members or the organization's stockholders or membership.
9. The policies or procedures contained within the organizing documents or bylaws regarding compensation of officers, directors, trustees, or key employees; conflicts of interest; whistleblowers; or document retention or destruction; and
10. The composition or procedures of an audit committee contained within the organizing document or bylaws.

Reporting significant changes made in the organizing documents with Tax 990’s Interview-based Filing Style

On the Other Information page, Select "Yes" for the question, “Were any significant changes made to the organizing or governing documents?” and add the significant changes made to the organizing or governing documents along with an explanation. To add more than one significant change made, click on the Add Another button. 

Reporting significant changes made in the organizing documents with Tax 990’s Form-based Filing Style

To report the significant changes made in the organizing documents using our form-based filing, please go to page 3 Part V, Other Information. In this part, select "Yes" in line 34 for the question, “Were any significant changes made to the organizing or governing documents?” Next, a popup appears and prompts you to enter the significant changes made to the organizing or governing documents along with an explanation. After providing the details, click on the Save button.

Reporting Schedule O, Supplemental Information

The organization that selected “Yes” for the above question must attach a conformed copy of the amended documents if they reflect a change to the organization’s name or must explain the changes made on Schedule O, Supplemental Information.

However, there's no need to attach an amended copy of Form 990-EZ unless the amended return reflects a change in the organization's name.