On December 10, the IRS issued a "Governance Check Sheet" for use by IRS agents in the course of audits of public charities. The stated purpose of the form is to collect data about governance and internal controls, which will be included in a long-term study of governance practices. Although the Check Sheet does not impose new requirements on charitable organizations, it represents the first time that the IRS is systematically collecting data on whether charities have
lived up to their governing documents and policies.