The Internal Revenue Service is mulling a "complete overhaul" of Form 990, the filing on which tax-exempt organizations list their income, expenses, assets, and liabilities, an Internal Revenue Service official has told the Senate Finance Committee. The committee is looking into ways to prevent fraud and mismanagement in the charitable organization sector. Steven T. Miller, IRS commissioner for tax-exempt and government entities, said that they are considering ideas for a complete overhaul of the form, both to make it a better enforcement tool as well as to provide the public and the states with more information relevant to their concerns. Miller also said IRS is considering a suggestion by the head of the United Way, also at a Finance Committee hearing, that would have exempt organizations outline concrete measures of success in meeting their charitable goals. Miller said a section listing annual accomplishments of an organization "may entail a substantial narrative section if placed on Form 990." At an April 5 Finance hearing, United Way President Brian Gallagher broached the idea of what he called a "results section." "We should be asked to report concrete results that are tied directly to our missions, not just the level of activity we produce," Gallagher said. "When you're asking people to contribute, you're asking for an investment in your mission. And like a for-profit business, you are then accountable to your investors, not just for keeping good books, but for creating value and offering a concrete return."