IRS Non-profit organizations compliance and resource site. Additionally, in response to the new disclosure requirements on form 990 pertaining to conflict of interest, we are providing a sample conflict of interest policy (developed by the IRS and as it appears in the Form 1023 Application for Exemption Status). The policy may be modified as needed, in conjunction with legal consultation, and adopted and implemented by an organization's Board of Directors.
Sample Conflict of Interest Policy - PDF version (click here) Word Document version (click here)