The IRS has released the 2009 Form 990 and its related changes for filing this year. Changes on the 2009 Form 990 include clarifications to already existing questions in nearly all sections, as well as the integration of new questions in Part IV (‘Checklist of Required Schedules’) and Part XI (‘Financial Statements and Reporting’). The 2009 Form 990 Instructions document includes new and revised glossary definitions, and a new Appendix J which provides Business Activity Codes from the North American Industry Classification System (NAICS) for completing Part VIII (‘Statement of Revenue’). Additionally, almost every schedule has been updated in some way, including Schedule A (‘Public Charity Status and Public Support’).
Descriptions of the changes are available here.
The 2009 Form 990 and Instructions are available here.