Mandatory E-Filing: Toward a More Transparent Nonprofit Sector

Research Report

Mandatory E-Filing: Toward a More Transparent Nonprofit Sector

Abstract

The Obama administrations 2014 budget proposal authorizes the IRS to require electronic filing (e-filing) of returns filed by all tax-exempt organizations. While mandatory e-filing of these forms will yield more robust and timely data for potential donors, nonprofit managers, regulators, and researchers, some observers are concerned about the potential impact on paper filers and tax preparers. In this brief, we will examine this concern in more detail and report findings from a small survey of certified public accountants, thought by some to be opposed to e-filing, that shows instead that they are widely in favor of it.

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