Congregation 613

“The form 990 is presented to the officers of the organization for review and approval prior to filing.”

“Each director, trustee, officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person a. Has received a copy of the organizations conflict of interest policy. B. Has read and understands the policy. C. Has agreed to comply with the policy, and d. Understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes. Periodic reviews to ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects a. Whether compensation arrangements and benefits are reasonable based on competent survey information and the result of arms length bargaining. B. Whether partnerships, joint ventures, and arrangements with management organizations conform to the organizations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.”

“Governing documents, conflict of interest policy and financial statements are available to the public for review upon request.”