Executive Review Guidelines for the IRS Form 990
October 2013
In December of 2008, the IRS released what has been coined as the “New Form 990.” One of the driving forces behind the revised form included pressure on the IRS from Congress to closely monitor tax-exempt organizations and gather more information for a variety of users of this publicly available document. The guiding principles for the new form were to enhance transparency, promote compliance, and minimize the burden on filing organizations.