This is a memorandum for attorneys to use in advising nonprofit clients when answering Form 990 Part I, line 1 and Part III, line 1 (description of organization’s mission and activities). This memorandum is part of the Form 990 Policy Series, developed by a group of lawyers practicing nonprofit law, to assist nonprofits in addressing the governance questions on the Form 990.
Nonprofits
Form 990 Policy and Memo
08/02/22
Form 990 Series – Mission Statement Memorandum
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