Related content How to prevent fraudulent activity Associations should maintain written polices and safeguards against fraud The investigation conducted by The Washington Post relied on a section of the new IRS Form 990—the tax return filed by many tax-exempt groups—that was introduced in 2008. Part VI of the form asks a number of questions that address governance, management and disclosure. The agency has conceded the law does not require nonprofits to maintain some of the good governance practices the IRS asks about, but has stated that organizations with those practices are more likely to be in compliance with tax law. Question five in Section A of Part VI asks,… Read More