After a Board member has resigned, what legal documentation must be amended to remove his/her name from the nonprofit corporation's 501(c)(3) filing?
None. The Form 1023 application for recognition of exemption asks for the names of individuals who are directors at the time of the application. The annual Form 990 tax information return asks for the names of individuals who were directors during the tax year being reported. A subsequent change in those lists does not have to be reported. The following year’s Form 990 will report the new directors and drop the old.