Complex new forms focus less on finances, more on how groups operate and prevent corruption.

By Christopher K. Hepp

Feb. 17, 2009, Philadelphia Inquirer — Tax time is approaching, but before you start complaining, talk to your favorite charity.

Financial officers and accountants for the largest nonprofits this year are facing the most dramatic change in Internal Revenue Service reporting requirements in 30 years.

Nonprofits, which don't pay federal taxes, but still must report their income, are confronted with a new, more complicated public-reporting form, called form 990, that demands a deeper look at how organizations operate. It now delves into questions such as how top officers are compensated and what potential safeguards exist to prevent corruption.