The IRS has announced that it plans to conduct a higher level of outreach and education, including face-to-face meetings with tax-exempt organizations regarding the new Form 990 and a new computerized program for the determination process. A smaller number of organizations are expected to file Form 990, due to the economic downturn, but IRS staff is being trained internally to be “on the same playing field” with tax-exempts. According to the IRS’s comments to the ABA Section of Taxation on January 9, the IRS understands that its staff is “demanding about questions in the determinations process and the examination process,” and this “legitimate concern” will be addressed with special staff training on governing issues. The IRS also hopes to improve its web site for tax-exempt organizations to make it more useful. One big project for the IRS’s Tax Exempt and Government Entities Division in 2009 will be colleges and universities. The questionnaire that has gone out, to which responses are expected in February, will result in an initial report. Two other projects the IRS will continue are the charitable spending initiative (a long-term project to learn about sources and use of funds by exempt organizations) and gifts in kind and valuation issues.