The Advisory Committee on Tax Exempt and Government Entities (ACT) presented its fifth annual report of recommendations to the Internal Revenue Service (IRS). One section of the report, “Policies and Guidelines for Form 990 Revision,” contained seven broad recommendations, including eliminating the $25,000 threshold for registering. According to 501cstrategies: IRS officials indicated support for most of the recommendations. Lois Learner, Director of the the Exempt Organizations Divisions, said the ACT’s Form 990 recommendations “all make sense” but added that it would certainly be too expensive to make all the proposed changes at once. As has taken place with ACT recommendations from previous reports, some have been implemented while others continue to be discussed in the hopes of being implemented. According to Robert E. Donovan, Chair of the ACT, the same will occur for this year’s recommendations. Some can be implemented immediately he said, while others may take years.