CUNA Regulatory Comment Call


June 25, 2002

Electronic Filing of IRS Form 990 (Exempt Organization Returns)

EXECUTIVE SUMMARY

BACKGROUND

QUESTIONS REGARDING THE REQUEST FOR COMMENTS

  1. Which Form 990 does your organization file (990-EZ, etc.)?
















  2. Who (attorney, accountant, employee, volunteer) prepares your organization’s returns?
















  3. How are your organization’s returns prepared (tax return software, forms software, spreadsheets, etc.)?
















  4. Which form 990 series returns should be introduced first, and why?
















  5. What factors or concerns would encourage organizations to file electronically?
















  6. What factors or concerns would discourage organizations from filing electronically?
















  7. What could be done to address concerns that would discourage organizations from filing electronically?
















  8. How will your experience with any other IRS e-file program (for example, W-2s) affect your decision to file your exempt organization returns electronically?

















  9. Should the system be designed so organizations can use it to satisfy multiple filing or reporting requirements (for example, state reporting requirements or grant reports)?

    Yes ______ No ______

    If not, why not?


















  10. What specific changes to the current Form 990 series of returns would facilitate electronic filing of these forms?
















Eric Richard • General Counsel • (202) 508-6742 • erichard@cuna.com
Mary Mitchell Dunn • SVP & Associate General Counsel • (202) 508-6736 • mdunn@cuna.com
Jeffrey Bloch • Assistant General Counsel • (202) 508-6732 • jbloch@cuna.com
Catherine Orr • Senior Regulatory Counsel • (202) 508-6743 • corr@cuna.com