Should I attach a copy of my governing documents along with my form 990?
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Last modified 6/23/2023 3:49:01 AM EST
The filing organization will not need to attach a copy of its governing documents along with its 990 return.
However, suppose the organization made its governing documents (for example, articles of incorporation, constitution, bylaws, trust instrument), conflict of interest policy, and financial statements (whether or not audited) available to the general public during the tax year. In that case, it must attach Schedule O, Supplemental Information, and explain how those documents were made available to the public (for example, posting on the organization's website, posting on another website, providing copies on request, inspection at an office of the organization, etc.).