| REASONS FOR AMENDING RETURN: |
THE ORGANIZATION IS AMENDING ITS 2016 FORM 990 TO UPDATE THE FOLLOWING: PART VII AND SCHEDULE J, PART II: GINA GLANTZ'S TITLE WAS CHANGED FROM VICE PRESIDENT TO DIRECTOR AND THE BOX TO INDICATE IF SHE WAS AN OFFICER OF THE ORGANIZATION HAS BEEN UNCHECKED. GINA CUMMINGS WAS ADDED AS AN OFFICER OF THE ORGANIZATION AND HER COMPENSATION FROM A RELATED ORGANIZATION WAS ADDED. |
| FORM 990, PART VI, SECTION A, LINE 4 |
THE GOVERNING DOCUMENTS WERE CHANGED IN THE PRIOR FISCAL YEAR TO CHANGE THE NAME OF THE ORGANIZATION FROM "OXFAM AMERICA ADVOCACY FUND" TO "OXFAM AMERICA ACTION FUND, INC." EFFECTIVE APRIL 1, 2016. |
| FORM 990, PART VI, SECTION A, LINE 6 |
THE FUND IS RELATED TO OXFAM AMERICA, INC. ("OXFAM"). OXFAM APPOINTS THE BOARD OF DIRECTORS TO THE FUND AND IS THE SOLE CORPORATE MEMBER OF THE FUND. |
| FORM 990, PART VI, SECTION A, LINE 7A |
THE FUND IS RELATED TO OXFAM AMERICA, INC. ("OXFAM"). OXFAM APPOINTS THE BOARD OF DIRECTORS TO THE FUND AND IS THE SOLE CORPORATE MEMBER OF THE FUND. |
| FORM 990, PART VI, SECTION A, LINE 7B |
OXFAM AMERICA, INC. (THE SOLE MEMBER) HAS THE DECISION-MAKING POWER TO 1. ELECT THE BOARD OF OAAF, 2. AMEND THE CORPORATE BYLAWS OF OAAF, AND 3. AMEND THE ARTICLES OF INCORPORATION OF OAAF. |
| FORM 990, PART VI, SECTION B, LINE 11B |
THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY OA'S FINANCE DEPARTMENT UNDER DIRECTION OF THE CHIEF FINANCIAL OFFICER. THE COMPLETED RETURN IS REVIEWED BY OAAF'S CHIEF FINANCIAL OFFICER AND TREASURER. FORM 990 IS PROVIDED TO THE FULL OAAF BOARD BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C |
ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE EXPECTED TO REVEAL ANY POTENTIAL CONFLICT OF INTEREST. ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES SIGN A STATEMENT ANNUALLY, VERIFYING THAT THEY HAVE REVIEWED OA'S CONFLICT OF INTEREST POLICY AND HAVE DISCLOSED ANY ACTIVITY WHICH CONTRAVENES THE POLICY. DURING THE COURSE OF DELIBERATIONS, IF A DIRECTOR FINDS THAT HE HAS A CONFLICT OF INTEREST ON A MATTER AT HAND, HE/SHE MUST DECLARE IT AND EXCUSE THEMSELVES FROM THE DELIBERATIONS TO ALLOW THE OTHER DIRECTORS PRESENT TO DETERMINE THE BEST COURSE OF ACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 |
OXFAM AMERICA ACTION FUND DOES NOT DIRECTLY COMPENSATE THEIR PRESIDENT OR ANY OFFICERS. COMPENSATION FOR OXFAM AMERICA EXECUTIVES IS SET BY A COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS OF THE OXFAM AMERICA BOARD OF DIRECTORS. OAAF COMPENSATION IS ADMINISTERED BY OXFAM AMERICA PURSUANT TO A SERVICES AGREEMENT. COMPENSATION FOR OXFAM AMERICA EXECUTIVES IS SET BY A COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE COMMITTEE REGULARLY ENGAGES QUALIFIED INDEPENDENT CONSULTANTS TO ENSURE THAT TOTAL EXECUTIVE COMPENSATION IS BOTH COMPETITIVE AND REASONABLE AS COMPARED TO MARKET, THAT IT CONFORMS TO IRS GUIDELINES, AND WOULD NOT BE CONSIDERED EXCESSIVE UNDER INTERMEDIATE SANCTIONS PROVISIONS CONTAINED IN SECTION 4958 OF THE INTERNAL REVENUE CODE. AS OF NOVEMBER 1, 2010, BASED ON RECOMMENDATIONS OF INDEPENDENT CONSULTANTS, THE COMPENSATION COMMITTEE DECIDED TO INSTITUTE A BENEFIT PROGRAM WHICH REQUIRES EXECUTIVES TO INVEST AFTER TAX INCOME INTO ONE OF A LIMITED NUMBER OF THIRD PARTY BENEFIT PLANS. THE PRETAX AMOUNT ASSOCIATED WITH THE PROGRAM IS INCLUDED AS REPORTABLE W2 COMPENSATION IN PART VII, AND IN SCHEDULE J COLUMN B (III), OTHER REPORTABLE COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 |
FINANCIAL INFORMATION IS AVAILABLE AT WWW.OAAF.ORG, WWW.GUIDESTAR.ORG AND UPON REQUEST. OAAF WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST. |
Attach to Form 990 or 990-EZ.