Proposal to Amend Internal Revenue Service Form 990 to Require Disclosure of Demographic Composition of Governing Boards | Coalition for Nonprofit Board Diversity Disclosure | June 15, 2023

"...The undersigned – organizations and individuals interested in the governance and operation of nonprofit organizations and committed to the value of diversity throughout organizations – submit this proposal to amend Internal Revenue Service (IRS) Form 990 to require 501(c)(3) charitable entities to disclose, at a minimum, the gender and racial/ethnic demographics of their boards, based on how board members self-identify.

We propose that the IRS modify Form 990 by including a question to require disclosure of how board members in the aggregate self-identify by race/ethnicity and gender. Such a question could be added to either Part VI, Section A: Governing Body and Management, or Part VII, Section A: Officers, Directors, Trustees, etc. While our proposal focuses on gender and race/ethnicity since that has been the subject of most research on the value of board diversity, we would support including LGBTQ+ and disability disclosure as well.

The signatories are prominent national and regional organizations and individuals in these and other categories: good governance, leadership for women and people of color, higher education, health care, philanthropy, law, business, and consulting.

We believe that making such data available, along with data the Form 990 already provides to the public and the nonprofits’ numerous stakeholders, will help advance diversity, equity, and inclusion, encourage transparency, and – most importantly – enhance the governance of all affected organizations...."