The Internal Revenue Service released the revised Form 990, Return of Organization Exempt from Income Tax, in December 2007. The revised form dispels any remaining doubt about the agency’s determination to use this annual report to persuade tax-exempt organizations to follow “best practices” and make their operations transparent to the public. The redesign is evidence that the IRS is increasingly concerned about mismanagement in the non-profit sector and the use of tax-exempt funds for undue private benefit.