TY 2017 Form 990 Schedule O

efile Public Visual Render ObjectId: 201822079349301002 - Submission: 2018-07-26 TIN: 52-1363952

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2017

Open to Public
Inspection

Name of the organization

CITIZENS AGAINST GOVERNMENT WASTE

Employer identification number

52-1363952

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE CORPORATION SHALL HAVE ONE CLASS OF MEMBERS. ANY NATURAL PERSON, CORPORATION, ASSOCIATION OR OTHER ORGANIZATION MAY BECOME A MEMBER OF THE CORPORATION BY MAKING A MONETARY CONTRIBUTION TO THE CORPORATION IN AN AMOUNT NOT LESS THAN TEN DOLLARS ($10.00) OR OTHER SUCH MINIMUM AMOUNT AS MAY BE PRESCRIBED BY RESOLUTION OF THE BOARD OF DIRECTORS. ALL MEMBERS OF THE CORPORATION SHALL BE ENTITLED TO RECEIVE A NEWSLETTER AND SHALL BE ACCORDED SUCH ADDITIONAL BENEFITS AS MAY BE AUTHORIZED BY RESOLUTION OF THE BOARD OF DIRECTORS. THE MEMBERS OF THE CORPORATION SHALL NOT HAVE ANY VOTING RIGHTS.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THE GENERAL COUNSEL AND IS THEN PROVIDED TO THE FULL GOVERNING BODY PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ON AN ANNUAL BASIS, EACH DIRECTOR, OFFICER AND EMPLOYEE HAS A DUTY TO AVOID ANY CIRCUMSTANCE THAT WOULD VIOLATE THE LETTER AND SPIRIT OF THE POLICY. SENIOR MANAGEMENT REVIEWS ANY TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT OF INTEREST FOR EMPLOYEES, AND THE BOARD OF DIRECTORS REVIEWS ANY TRANSACTION THAT MAY POSE A POTENTIAL CONFLICT OF INTEREST FOR SENIOR MANAGEMENT. INDEPENDENT MEMBERS OF THE BOARD REVIEW ANY TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT OF INTEREST FOR BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 15	ON AN ANNUAL BASIS, THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL, OTHER OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION IS REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE GOVERNING BODY OF THE ORGANIZATION. THE COMPARABILITY DATA USED IN THE REVIEW IS TAKEN BOTH FROM FORM 990S OF OTHER ORGANIZATIONS AS WELL AS FROM COMPENSATION SURVEYS AND STUDIES. THE BASIS OF THE DETERMINATION OF COMPENSATION IS THEN DOCUMENTED.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PREVIOUS YEAR.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

THE CORPORATION SHALL HAVE ONE CLASS OF MEMBERS. ANY NATURAL PERSON, CORPORATION, ASSOCIATION OR OTHER ORGANIZATION MAY BECOME A MEMBER OF THE CORPORATION BY MAKING A MONETARY CONTRIBUTION TO THE CORPORATION IN AN AMOUNT NOT LESS THAN TEN DOLLARS ($10.00) OR OTHER SUCH MINIMUM AMOUNT AS MAY BE PRESCRIBED BY RESOLUTION OF THE BOARD OF DIRECTORS. ALL MEMBERS OF THE CORPORATION SHALL BE ENTITLED TO RECEIVE A NEWSLETTER AND SHALL BE ACCORDED SUCH ADDITIONAL BENEFITS AS MAY BE AUTHORIZED BY RESOLUTION OF THE BOARD OF DIRECTORS. THE MEMBERS OF THE CORPORATION SHALL NOT HAVE ANY VOTING RIGHTS.

FORM 990, PART VI, SECTION B, LINE 11B

THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THE GENERAL COUNSEL AND IS THEN PROVIDED TO THE FULL GOVERNING BODY PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

ON AN ANNUAL BASIS, EACH DIRECTOR, OFFICER AND EMPLOYEE HAS A DUTY TO AVOID ANY CIRCUMSTANCE THAT WOULD VIOLATE THE LETTER AND SPIRIT OF THE POLICY. SENIOR MANAGEMENT REVIEWS ANY TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT OF INTEREST FOR EMPLOYEES, AND THE BOARD OF DIRECTORS REVIEWS ANY TRANSACTION THAT MAY POSE A POTENTIAL CONFLICT OF INTEREST FOR SENIOR MANAGEMENT. INDEPENDENT MEMBERS OF THE BOARD REVIEW ANY TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT OF INTEREST FOR BOARD MEMBERS.

FORM 990, PART VI, SECTION B, LINE 15

ON AN ANNUAL BASIS, THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL, OTHER OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION IS REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE GOVERNING BODY OF THE ORGANIZATION. THE COMPARABILITY DATA USED IN THE REVIEW IS TAKEN BOTH FROM FORM 990S OF OTHER ORGANIZATIONS AS WELL AS FROM COMPENSATION SURVEYS AND STUDIES. THE BASIS OF THE DETERMINATION OF COMPENSATION IS THEN DOCUMENTED.

FORM 990, PART VI, SECTION C, LINE 19

THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

FORM 990, PART XII, LINE 2C:

THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PREVIOUS YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2017

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