# Board Governance Calendar [YYYY]: [Organisation name]

> A one-year calendar of the board's recurring business: meetings,
> budget and strategy, accounts and audit, regulatory filings, policy
> reviews, conflict of interest declarations and board evaluation. It
> includes dated examples for a US tax-exempt organisation (IRS Form 990
> Part VI, 2025 instructions) and a charity in England and Wales
> (Charity Commission annual return). The example uses a financial year
> from 1 January to 31 December. Replace every `[bracketed]` value and
> every row marked *Example*. This is a planning format, not legal or
> tax advice: check each deadline on the official page every year.

<!--
Guidance: How to use this template
- Set the financial year end first; every filing date runs from it.
- Put each item in the meeting before it is due, not the month it is
  due, so the board has time to review.
- Remove the jurisdiction rows that do not apply and add state,
  national or funder deadlines.
- Common pitfall: approving the accounts but forgetting to give the
  board the final return before filing, which IRS Form 990 Part VI
  line 11a asks about.
-->

## Document control

| Field | Value |
|---|---|
| Document ID | [GOV-CAL-YYYY] |
| Financial year end | [YYYY-12-31] |
| Owner | [@board-secretary] |
| Approved by | [Board, minute reference] |
| Last updated | YYYY-MM-DD |

### Revision history

| Version | Date | Author | Change |
|---|---|---|---|
| 1.0 | YYYY-MM-DD | [@board-secretary] | Calendar for the year |

## 1. Meetings

| Meeting | Month | Main business |
|---|---|---|
| Board 1 *(Example)* | February | Annual conflict of interest declarations, register of interests, risk register review |
| Finance and audit committee *(Example)* | April | Draft accounts, auditor findings, reserves calculation |
| Board 2 *(Example)* | May | Approve accounts and trustees' or annual report, review final Form 990 before filing |
| Board 3 *(Example)* | September | Strategy review, policy reviews due this year, board evaluation results |
| Board 4 *(Example)* | November | Approve next year's budget and reserves target, set next year's calendar |

## 2. Annual cycle

| Month | Item | Who | Basis |
|---|---|---|---|
| January | Send annual declarations of interest | [@board-secretary] | Conflict of interest policy; Form 990 Part VI line 12b |
| February | Board reviews register of interests | Board | Conflict of interest policy |
| March to April | Year-end audit or independent examination | [@finance-lead], auditor | Governing document, funder and regulator rules |
| May | Board receives the complete final Form 990 before it is filed | Board | Form 990 Part VI line 11a |
| May 15 *(US example)* | Form 990 due (15th day of the 5th month after year end), or file Form 8868 for an automatic 6-month extension to November 15 | [@finance-lead] | IRS Instructions for Form 990 (2025); About Form 8868 |
| Every meeting | Minutes approved by the later of the next meeting or 60 days | [@board-secretary] | Form 990 Part VI line 8 |
| September | Board self-evaluation and skills review | Chair | Board practice |
| October 31 *(England and Wales example)* | Annual return to the Charity Commission, within 10 months of year end, with accounts and reports where required | [@finance-lead] | Charity Commission "Prepare a charity annual return" |
| November | Budget, reserves policy review, insurance renewal | Board | Reserves policy |
| [Month] | [State registration, funder report, policy review] | [@owner] | [Source] |

## 3. Policy review schedule

| Policy | Last approved | Next review |
|---|---|---|
| Conflict of interest policy | YYYY-MM-DD | YYYY-MM-DD |
| Reserves policy | YYYY-MM-DD | YYYY-MM-DD (annual) |
| Gift acceptance policy | YYYY-MM-DD | YYYY-MM-DD |
| Safeguarding policy | YYYY-MM-DD | YYYY-MM-DD (annual) |
| Whistleblower and document retention policies | YYYY-MM-DD | YYYY-MM-DD |

## 4. Related templates

- [Board minutes](./board-minutes.md) for each meeting in section 1
- [Conflict of interest policy](./conflict-of-interest-policy.md) for the annual declarations
- [Reserves policy](./reserves-policy.md) for the November review
- [Strategic plan](./strategic-plan.md) for the September strategy review
- [Annual budget](../finance/annual-budget.md) for the November budget

## Standard and licence note

Based on the IRS Instructions for Form 990 (2025), Part VI lines 8,
11a and 12b and the filing due date
(https://www.irs.gov/instructions/i990), IRS "About Form 8868"
(https://www.irs.gov/forms-pubs/about-form-8868), and the Charity
Commission guidance "Prepare a charity annual return" (last updated
2026-09-16, https://www.gov.uk/guidance/prepare-a-charity-annual-return),
all checked 2026-10-30. Accounting and audit thresholds for charities
in England and Wales changed for financial years ending on or after
2026-09-30; check them on the official page. The text and examples are
original. Template licence: MIT.