Bylaws & Policies


Ohio GFOA Bylaws (PDF)

Ohio GFOA Policies

Ohio GFOA Policy Manual


Policies Required by Revisions to IRS Form 990

The IRS has released the redesigned Form 990, Return of Organizations Exempt from Income Tax (2008 Form 990), and accompanying instructions, for the 2008 tax year (returns filed in 2009). They extensively revised the format and content of the form based on three guiding principles: enhancing transparency, promoting tax compliance, and minimizing burden on the filing organization. Some of the major features of the new form include a new summary page, a new governance section, enhanced reporting of executive compensation and an organization's relationships with insiders and other organizations, and new reporting for non-cash contributions, foreign activities, tax-exempt bonds, and hospitals.

As a result of the revisions, at its March 13, 2009 Ohio GFOA Board Meeting, the Board of Trustees approved the following Ohio GFOA policies:

For more information about the revisions, visit