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

By Christopher K. Hepp

"The new form asks for about five times as much information," said Ken Berger, president of Charity Navigator, a watchdog group in Mahwah, N.J. "In the past, the focus was on financial. Now, it's on governance."

For instance, the new form asks about potential conflicts of interests among board members and key staff and whether the organization has written policies on conflicts of interest, whistle-blowers, and document retention and destruction.