Does the provision that the Form 990 be reviewed by voting members prior to filing refer to our Executive Committee or the full Board of Directors?
The 990 needs to be provided to all voting members of the board before the return is filed to be able to answer “yes” to the question on the Form 990. You can provide the copy in paper or electronic format. You are also not required to verify that they actually reviewed the 990 before it was filed.
