Resources
 
The 2007 Form 990 Draft is available at http://www.irs.gov/charities/article/0,,id=171213,00.html.
Our Form 990 Wiki provides commentary from various researchers and the comments that we submitted to the IRS on September 14.

http://www.irs.gov/pub/irs-tege/tege_act_rpt5.pdf - IRS Advisory Committee on Tax Exempt & Government Entities (5th Report, 2006)
Pages 1-44 of the PDF include the preliminaries and the discussion of Form 990
See http://www.irs.gov/charities/article/0,,id=98353,00.html for additional reports.

http://www.nonprofitpanel.org/ - Panel on the Nonprofit Sector
http://www.nonprofitpanel.org/supplement/Panel_Supplement_Final.pdf - April 2006 Supplement to the Final Report

IRS Exempt Organizations Continuing Professional Education Technical Instruction Program (2002):
Chasin, Kawecki & Jones. Form 990 - http://www.irs.gov/pub/irs-utl/topicg02.pdf

http://www.ksghauser.harvard.edu/PDF_XLS/workingpapers/workingpaper_4.pdf - Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation, (Elizabeth K. Keating and Peter Frumkin, 2000)

IRS Form 990 Disclosure Requirements - See General Instructions M on the Form 990 instructions or the IRS website:

Understanding IRS Regulations and Charity Law

Understanding IRS Guidance - A Brief Primer (IRS) - http://www.irs.gov/irs/article/0,,id=101102,00.html

Code of Federal Regulations - http://www.gpoaccess.gov/cfr/index.html (Title 26)

U.S. Code, Title 26 (Internal Revenue Code) (cite as, e.g., "22 USC 501"):

• sec. 501. Exemption from tax on corporations, certain trusts, etc. - http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000501----000-.html
• sec. 170. Charitable, etc., contributions and gifts - http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000170----000-.html
• sec. 6033. Returns by exempt organizations - http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006033----000-.html