My organization has members with voting rights. Should I report them in Form 990?
1.1k views | Last modified 12/26/2023 5:19:20 AM EST |

Applicable To
990-PF 990-N 990-EZ 990 8868 1120-POL

If your organization has membersstockholders, or other persons with voting rights to elect or appoint one or more members of the governing body, then the organization must report those members while filing Form 990.

The members with the voting power in an organization are provided with the following rights.

  1. Can elect the members of the governing body or their delegates
  2. Can approve significant decisions of the governing body in the organization.
  3. Can receive a share of the organization's profits or excess dues or a share of the organization's net assets upon the organization's dissolution

Reporting Voting members with Tax 990’s Interview-based Filing Style

  1. Log into your Tax 990 account.
  2. On the dashboard, click on the "Start New Return" button
  3. Select the "Tax Year" and "Form 990" option on the list of Federal Returns
  4. Enter your organization details and click "Next."
  5. On the "Organization Tax Year" page, select the calendar or fiscal tax year you want to file the information return. Once done, the subsequent steps will be to fill the actual parts of the form.
  6. Under the Governance, Management, and Disclosure section, click "Start" in Voting Members & Relationship. You will be directed to the Governing Body and Management page.
  7. On the page, report the details of all your governing body members and independent members with voting rights.
  8. Click Next and follow the subsequent steps as prompted.
  9. Review the details, pay, and click the “Transmit” button to transmit your return to the IRS.

Reporting Voting members with Tax 990’s Form-based Filing Style

To report your organization’s voting members with Tax 990's form-based filing style, please go to Part VI, Section A - Governing Body and Management. Then, in line 1a, enter the number of voting members of the governing body at the end of your organization’s tax year.

If there are material differences in voting rights among members of the governing body or if the governing body delegated broad authority to an executive committee or similar committee, click on the  icon on line 1a and provide an explanation. 

In line 1b, enter the number of independent voting members of the governing body at the end of the organization's tax year.

Reporting Schedule O, Supplemental information

In addition to reporting the voting members, for each “Yes” response the organization makes on lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b in the section, it must describe the circumstances, processes, or changes made on Schedule O, Supplemental Information (Form 990 or 990-EZ).

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