On January 23, 2007, the Internal Revenue Service ("IRS") issued revised instructions for Form 990 information returns to be filed by tax-exempt organizations for the 2006
taxable year. These revisions came in response to legislative changes enacted in 2006 and public comments on the revised Form 990 and instructions released in 2006 for 2005 returns.

Click on the PDF link above to read the full memorandum.

Source: Health and Tax Law Client Memorandum
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