To show the IRS that the organization is taking steps to prevent non-filing problems in the future, it can be helpful to have the organization adopt a Tax Compliance Policy by corporate resolution. Here I offer a  "suggested" policy and resolutions that may be considered and which you may adapt and edit for your use. I encourage you to have them looked over by legal counsel before adopting them. And, consider that if the organization is unlikely to actually  follow the policy, it is probably better NOT to adopt it. Failing to follow corporate policy can create additional liability for officers, directors, and management.