Implementation gives some associations until 2022 to file first digital return; advocates see benefit to nonprofits and public policy A new law mandates tax-exempt organizations to file their tax returns electronically, but the requirement will be phased in gradually. President Donald Trump signed the Taxpayer First Act on July 1, an Internal Revenue Service reform effort that contains the electronic Form 990 provision. The measure has provoked little concern in the association community, partly because the change has been long proposed and partly because most larger associations already file electronically, while small groups have been required to file the simple… Read More