Overview
This CLE – designed to help build confidence when reviewing the IRS Form 990 – is an essential course for attorneys serving as board members, officers, or advisors to nonprofit organizations, particularly in light of anticipated updates to this form coming in 2026.
As a publicly available document reflecting a nonprofit’s governance, finances, program activities, and compliance, the IRS Form 990 is a critical transparency tool relied upon by regulators, donors, watchdog organizations, and the media. Proposed changes to the form – including revised reporting requirements for government contracts, federal grants, and fiscal sponsorship arrangements designed to improve transparency and strengthen tax administration -- may significantly affect how nonprofit activities are disclosed and interpreted, increasing the need for careful, informed review.
The session will begin with an overview of the structure and purpose of the current Form 990, including its core sections, schedules, and narrative components. The review will highlight areas that consistently garner attention — such as executive compensation, conflicts of interest, related-party transactions, governance disclosures, related-entity structure, and program service accomplishments — and then address how forthcoming updates may impact completion and outside scrutiny of this form and how nonprofit organizations can best prepare for these changes.
The program will further explore the legal and ethical responsibilities of attorneys involved in the review process, including fiduciary duties, privilege considerations, and advising nonprofit leadership on accurate and complete disclosures. Practical strategies will be provided for coordinating with accountants, development teams, and executive staff to ensure the organization’s return reflects both compliance and best practices in transparency.
By the end of this session, participants will be prepared not only to conduct a responsible review of the current IRS Form 990, but also to proactively adapt to upcoming changes — helping their organizations mitigate risk, maintain public trust, and meet evolving regulatory expectations.
Agenda
- Overview of the Structure and Purpose of the Current Form 990
- Exploration of the Legal and Ethical Responsibilities of Attorneys Involved in the Review Process
- Adapting to Upcoming Changes, Mitigating Risk, & Maintaining Public Trust
Part of the Nonprofit Law Series
For lawyers who want to learn more about how to help nonprofits meet the moment: check out the rest of our CLE series covering today’s hottest issues impacting nonprofits →
CREDIT HOURS
60-Minute States
Eligible for 1.5 hours
50-Minute States
Eligible for 1.8 hours
Credit hours are estimated and are subject to each state’s approval and credit rounding rules.
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WEBCAST ACCESS PERIOD
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Faculty
Beth Dougherty, Esq.
Beth Dougherty is the Director of Legal Education Initiatives at Cheshire Law Group in Philadelphia. Beth has advised a wide range of nonprofit organizations on all aspects of their activities, including formation and tax-exempt status, board governance, federal and state laws and regulatory compliance, mergers, affiliations, and fundraising compliance. She has also served on the boards of grassroots nonprofit organizations and worked directly in the nonprofit sector, supporting public education initiatives through the City of Philadelphia’s Community Schools Program and child health as a Project Coordinator at Children First. An active volunteer in her community, Beth has been involved with the East Passyunk Crossing Civic Association since 2008. She is a graduate of Temple University Beasley School of Law, J.D., and New York University, B.A.
Morgen Cheshire, Esq.
Morgen was named the 2024 Outstanding Nonprofit Lawyer of the Year by the American Bar Association and is a systemic thinker, dedicated to serving the legal needs of nonprofit organizations and revolutionizing how nonprofits access legal supports. She is the founder and managing attorney of the Cheshire Law Group, which was awarded the Pennsylvania Bar Association’s Solo and Small Firm Section Award in 2024. Cheshire Law Group was launched in July 2011 to bring legal counsel within reach for nonprofit organizations, and in her daily practice, she exclusively serves as outside general counsel for nonprofits, helping them to manage their day-to-day and strategic legal needs effectively and affordably. Morgen is also the founder and managing editor of PAnonprofitlaw.com, a digital legal library launched in 2023 that offers resources that help make sense of legal complexities and accelerate and elevate the work of Pennsylvania’s nonprofit organizations and the professionals who serve them. PAnonprofitlaw.com includes tools that range from ready-to-use templates to informative guides to an annotated version of Pennsylvania’s Nonprofit Corporation Law (a 4th edition is coming in 2026!). Morgen also currently serves on the Public Policy Committee for the Pennsylvania Association of Nonprofit Organizations (PANO) and is a member of the Pennsylvania Department of State Corporation Bureau Advisory Committee. Morgen earned her bachelor’s degree from Grinnell College, and her law degree from Temple University School of Law, cum laude, and spent her third year of law school at Columbia School of Law studying art law. She is admitted to practice law in Pennsylvania and New York.
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