Glossary

Provided Copy of Form 990 to Organization's Governing Body in Advance of Filing:

Providing copies of the Form to the governing body in advance of filing is considered a best practice, as it allows for thorough review by the individuals charged with overseeing the organization. The Form 990 asks the charity to disclose whether or not it has followed this best practice.

If the charity has not  distributed its Form 990 to the board before filing, then we deduct 4 points from its Accountability and Transparency score.