The 2006 Cumulative Supplement includes the principal exempt organizations law highlights during the period 2003-2005:
- Publication of three sets of the IRS Implementing Guidelines
- Evolution and energizing of the IRS TE / GE Division
- Complete revamping of the application for recognition of exemption filed by organizations that desire to be charitable entities
- Publication of a draft annual information return
- Implementation of a mandatory electronic filing program
- A court decision forcing the IRS to release an extensive batch of denial and revocation of exemption letters
- And much more…