Sample Policy
It is [organization name]’s policy that [organization name]’s Board of Directors review the IRS Form 990 that is filed on the organizations behalf [before it is filed with the IRS / within x days of it being filed with the IRS].
A board resolution [is/is not] required in order for the Form 990 to be filed.
The means of delivery shall be [in hard copy / via email] to each director’s [mailing address / email address].