Luecke R W, Shortill K J
CSA International, Cleveland, Ohio, USA.
Healthc Financ Manage. 1999 Dec;53(12):52-4.
The IRS earlier this year issued new regulations that tax-exempt organizations must follow in disclosing to the public certain documents as directed by the Omnibus Budget Reconciliation Act of 1987 (OBRA87) and the Taxpayer Bill of Rights 2 of 1996. The new rules went into effect June 8, 1999. Complying with these rules may pose difficulties in terms of the increased exposure of the documents that must be disclosed, increased labor, time limitations, and penalties, some of which can be imposed upon a director or officer. An organization can escape some of the burden of responding to requests by posting the documents on its Web site, but it still must make the documents available for inspection at its principal office and certain regional offices.
美国国税局今年早些时候发布了新规定，免税组织必须按照1987年《综合预算协调法案》（OBRA87）和1996年《纳税人权利法案2》的要求，向公众披露某些文件。新规定于1999年6月8日生效。遵守这些规定可能会带来困难，因为必须披露的文件曝光度增加、工作量加大、存在时间限制以及可能面临处罚，其中一些处罚可能会施加于董事或高级管理人员身上。组织可以通过在其网站上发布文件来减轻部分回应请求的负担，但仍必须在其主要办公室和某些地区办公室提供文件以供查阅。
