Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE AMENDED IN MARCH 2014 TO SPECIFY THAT REPRESENTATIVE DIRECTORS SHALL BE INDIVIDUALS WHO SERVE AS THE DELEGATES OF ORGANIZATIONAL MEMBERS OF THE EQUALITY FEDERATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IN THE EQUALITY FEDERATION SHALL BE OPEN TO ANY ORGANIZATION THAT MEETS THE FOLLOWING CRITERIA: 1. IS WORKING TO WIN EQUALITY FOR LESBIAN, GAY, BISEXUAL, AND/OR TRANSGENDER PEOPLE IN ITS STATE; AND 2. IS STATEWIDE IN SCOPE; AND 3. IS NON-PARTISAN; AND 4. IS AN INDEPENDENT STATE ORGANIZATION; AND 5. IS AN ADVOCACY ORGANIZATION; AND 6. HAS A GOVERNING BOARD. CRITERIA MAY BE FURTHER DEFINED BY THE BOARD OF DIRECTORS. ORGANIZATIONS THAT MEET THESE CRITERIA MAY BE APPROVED AS NEW OR CONTINUING MEMBERS OF EQUALITY FEDERATION. THE BOARD OF DIRECTORS MAY ALSO ADMIT OTHER LOCAL, STATE, OR REGIONAL ORGANIZATIONS AS NONVOTING ASSOCIATE MEMBERS OR OBSERVERS FOR PURPOSES THAT ARE CONSISTENT WITH THE MISSION OF EQUALITY FEDERATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | EQUALITY FEDERATION MEMBERS IN GOOD STANDING ARE ELIGIBLE TO VOTE TO ELECT MEMBER REPRESENTATIVE DIRECTORS AT THE ANNUAL SUMMER MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND THE TREASURER OF THE BOARD. THE APPROVED 990 IS THEN CIRCULATED TO THE FINANCE COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR, AND INDEPENDENT CONTRACTORS WHO PERFORM SIGNIFICANT WORK FOR THE ORGANIZATION. UPON NOTIFICATION OF A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE CHAIR SHALL ADVISE THE FULL BOARD AND THE EXECUTIVE DIRECTOR. AFTER REVIEW, THE BOARD WILL DETERMINE WHETHER THE DISCLOSURE OF THE CONFLICT PROTECTS THE INTEGRITY OF THE BOARD'S DECISION-MAKING. THE BOARD MAY: A. DETERMINE BY MAJORITY VOTE THAT THE PARTY IN CONFLICT SHALL BE ALLOWED TO PARTICIPATE IN ALL DELIBERATIONS DIRECTLY RELATING TO THE ACTUAL OR POTENTIAL CONFLICT, BUT, IF A VOTING MEMBER, REQUIRE THAT HE/SHE SHALL RECUSE HIM/HERSELF FROM ANY VOTE ON THE MATTER; OR B. DETERMINE THAT THE PARTY IN CONFLICT SHALL NOT TAKE PART IN ANY OF THE DELIBERATIONS OR VOTES OF THE BOARD INVOLVING THE QUESTION CONCERNING WHICH THE CONFLICT ARISES, NOR ATTEMPT TO INFLUENCE OTHER DIRECTORS IN REACHING A DECISION ON THAT QUESTION. THE MINUTES OF THE MEETING IN WHICH THE QUESTION WAS BEFORE THE BOARD SHALL DISCLOSE THE RECUSAL. THE DIRECTOR SHALL NOT BE COUNTED AS BEING PRESENT FOR A QUORUM IN CONNECTION WITH THAT QUESTION. IN THE EVENT THAT THE PARTY IN CONFLICT DISPUTES THE BOARD'S RESOLUTION OF THE CONFLICT OF INTEREST QUESTION, ANY APPROVAL OR LIMITATION OF HIS OR HER PARTICIPATION SHALL REQUIRE A TWO-THIRDS VOTE OF THOSE VOTING MEMBERS PRESENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | AN INDEPENDENT REVIEW OF COMPARABILITY DATA TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS CONDUCTED BY THE EXECUTIVE COMMITTEE OF THE BOARD. THE EXECUTIVE COMMITTEE MAKES RECOMMENDATIONS TO THE ENTIRE BOARD, AND THE ENTIRE BOARD APPROVES THE COMPENSATION PACKAGE. |
| FORM 990, PART VI, SECTION C, LINE 19 | EQUALITY FEDERATION PRODUCES AN ANNUAL REPORT EACH YEAR, WHICH INCLUDES ITS FINANCIAL STATEMENTS. THIS REPORT IS AVAILABLE ON ITS WEBSITE OR CAN BE E-MAILED UPON REQUEST. EQUALITY FEDERATION DOES NOT CURRENTLY MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC, EXCEPT WHAT IS IN THE ABOVE NOTES. |
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