According to a statement made March 5 at a Washington Nonprofit & Legal Tax Conference, the IRS intends to use state agencies to trigger review of charities. Marcus Owens, an attorney with Caplin & Drysdale, Washington, D.C., said that “the linkage between state and federal filings cannot be overstated.” As the IRS expands its reach in an effort to perform audits in ways other than the traditional Form 990, it has reached out to state regulatory agencies. In addition, the National Association of Attorneys General has become more focused on state charity law enforcement and how IRS reporting might be utilized for these purposes. Owens recommends that charities in making their state filings should consider how such filings would be interpreted by IRS officials.