The beginning of the new calendar year provides us with an opportunity to both wish all of you a happy and healthy new year and to update you on changes to the Core Form of Form 990, as well as changes to Schedule A Public Support Test and Schedule B List of Contributors for tax years beginning in 2013.

This tax alert contains information on the following:

• Changes to instructions of the Core Form of Form 990 involving transactions with disqualified persons
• Changes to the instructions for Part VII, Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees and Independent Contractors
• Changes to the instructions of Part VIII, Statement of Revenue
• Clarifications regarding Schedule A Public Support Test and Schedule B List of Contributors for 509(a)(1) organizations