Part VI of 990 for VEBAs

[BonoConsilio]

The 2008 990 asks some new questions related to tax-exempt entities including governance and policies of the organization such as "conflict of interest" and "whistleblower" policies. These questions do not seem particularly relevant to medical/health plans exempt under 501©(9) as opposed to a 501©(3) or other tax-exempt organization. How are these questions being answered for VEBA's like a medical/health plan in that Part VI and in schedule O? I'm inclined to just state "not applicable" on schedule O for many of the questions.

[Chaz]

Anyone have any thoughts on this?

[Ron Snyder]

I tend to agree with you. The form seems to anticipate an non-profit association and asks relevant governance and policies questions. But they don't seem to apply to a VEBA which is a trust being used to fund medical (or other permitted) benefits. Unfortunately, N/A is not one of the boxes you can elect and if you insist in manually putting N/A on the form it will not go through processing. I would follow Nancy Reagan's advice.

[Guest Sieve]

Which is . . .?

[WDIK]