Publications Memos Go Back Changes to 2005 IRS Form 990 03.17.06 The IRS revised Form 990, Return of Organization Exempt from Income Tax, for Section 501(c) organizations. This memo attempts to explain the changes. Authors and Contacts Jennifer Franklin Senior Counsel [email protected] +1-212-455-3597 David Shevlin Partner [email protected] +1-212-455-3682 Related Insights 08.05.26 | Publications IRS Notice 2026-36 on Section 4960 06.05.26 | Publications U.S. Designation of Brazilian Criminal Organizations as Foreign Terrorist Organizations: Implications for Businesses Active in Brazil 11.21.23 | Publications Proposed Regulations Regarding Taxes on Taxable Distributions From Donor-Advised Funds Related Services Related Practice Areas Exempt Organizations