A Tax Expert Explains What's in Store for the IRS Form 990

The Internal Revenue Service is planning big changes in the way nonprofit groups are required to report executive compensation. Among the proposed revisions under review for the Form 990, on which such reports are made, is a more detailed explanation of executives' pay and benefits. That information would also be displayed more prominently on the form.

Marcus S. Owens is well placed to explain what those changes could mean for private colleges, as well as for foundations that support

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