The Internal Revenue Service believes that promoting best practices in the areas of governance, management and disclosure will lead to a higher level of federal tax law compliance.
An officer is a person elected or appointed to manage an organization’s daily operations, such as a president, vice president, secretary, or treasurer.
Form 990, Part VI, Line 11 relates to the organization’s process for filing the Form 990 prior to the form being filed with the IRS. Line 11 includes two parts.