The Form 990 provides the public with financial information about a given organization. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. Form 990 that requires significant disclosures on governance and boards of directors. These new disclosures are required for all nonprofit filers. The disclosures do not require but strongly encourage nonprofit boards to adopt a variety of board policies regarding governance practices. These suggestions go beyond Sarbanes-Oxley requirements for nonprofits to adopt whistleblower and document retention policies.