The Internal Revenue Service (IRS) Exempt Organizations division has issued its 2009 work plan, detailing its plans for the upcoming year including a long term study of fund raising and spending by charitable organizations. According to the Chronicle of Philanthropy ($$), "Lois G. Lerner, director of the exempt-organization division of the IRS, told reporters that it is especially important to monitor the nonprofit world during the current economic downturn as demand for charitable services rises and donations fall." In regards to the Political Activities Compliance Initiative (PACI), as in previous years, a PACI report will be issued to summarize the 2008 allegations, make recommendations for the program, and identify problematic areas. In addition, the IRS will "consider a project to review the flow of funds and other resources between affiliated groups of organizations that include one or more section 501(c)(3) organizations, one or more section 501(c)(4) organizations, and one or more section 527 organizations. The project will help us understand how these affiliations work and to ensure that campaign activity is not being subsidized by the section 501(c)(3) organization and/or flowing to alternative sources to avoid disclosure."