The New York Times reports on some of the initial reactions to the 990 changes. According to IRS Exempt Organizations Director Lois Lerner, the redesign of Form 990 is "the biggest thing the exempt organizations division at IRS has done in the last quarter century." The form has not been overhauled since 1979. Lerner said the new draft will be easier for most charities to fill out and provide more information. However, some may be doubtful, and expect the lengthened draft to be criticized as being burdensome. Trent Stamp, president of Charity Navigator is skeptical of what the final form will look like and what actual effects the new form will have on charities. But without regulatory enforcement on the back-end of this new document, for organizations that aren't playing by the rules, either in their actions or their reporting responsibilities, it's just another document. It means nothing without a fear of reprisal for the outlaws, and the IRS has no plans to expand their enforcement of non-profits, just what they ask of the groups under their purported jurisdiction. The main part of the redesign consists of a 10-page document that all nonprofit organizations would complete, "Form 990 Core," which is accompanied by 15 supporting forms called schedules. Charities would only be required to fill out certain schedules depending on the type of organization. The Chronicle of Philanthropy ($$) suggests that the "most controversial part of the proposed form may be a section that asks specific questions about whether organizations follow certain management and governance policies and practices. For example, charities are asked if they have policies on conflicts of interest, whistleblowers, and how long to keep documents and when to get rid of them." As expected, Senators Max Baucus (D-MT) and Chuck Grassley (R-IA) welcome this news from the IRS. For more information, see Independent Sector and the IRS website.