Who is considered an outside person of an organization in Form 990?

• A person who is not an officer, director, trustee, or any other key employee of your organization is considered an outside person. 

• If your organization hired an outside person to perform any management operations that are usually carried out by these officers or under their supervision, then you have to select 'Yes' on Line 3 of Part VI of Form 990. 

• You will also be required to attach a Schedule O along with your Form 990 and list the names of the organizations or people who have carried out these management operations for your organization, and explain the service provided by them.

• The operations that will be considered as management operations are the appointment or dismissal of employees, planning and conducting financial and exempt operations, and other similar important activities.

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