The new Form 990 has expanded the questions on nonprofit governance from 3 to 20. According to an October 1 statement by advisers to the Tax Exempt and Government Entities, although there are technically only 20 questions, many of the governance questions have subquestions that increase the number to about 30. An IRS program is exploring whether charity boards are ready for the new form. The main areas the IRS will probe are charity board governing body and management, governance policies and disclosure. Questions include: the number of board members and whether they have voting authority; whether the board delegates management responsibilities to others; whether there have been significant changes in the organization’s documents; whether members or stockholders elect board members; and whether their decisions are subject to approval by them. The IRS will continue to work on Form 990 in the area of nonprofit governance. The IRS also will conduct two related projects: (1) training IRS agents in the area of governance so they will be prepared to handle audits; and (2) designing an exam checklist that agents can use to identify whether good or bad compliance is related to governance. Last year, the IRS posted a preliminary discussion draft on good governance practices, but the IRS has moved away from recommended practices to general items that an organization and its governing body should consider.