What does a governing body mean? How should an organization report them on Form 990?
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The Governing Body is a group of one or more individuals authorized under state law to make decisions on behalf of the organization and its shareholders.

For example, the board of directors is considered a governing body in a corporation, and the board of trustees is the governing body in a trust.

The organization must count all the members with voting rights when filing its annual information return, which must be done and reported at the end of the organization's tax year.

Interview-style Filing

By choosing interview-style filing in Tax990, you can report the details of your governing body by answering a series of questions about your organization’s governance in the Governance, Management, and Disclosure section.

Form-based Filing 

While filing your Form 990 with Tax990 using the form-based filing style, navigate to Page 6, Part VI, Section A, Governing Body, and Management. There, you can report information regarding your governing body.