The 2006 Cumulative Supplement includes the principal exempt organizations law highlights during the period 2003-2005: Publication of three sets of the IRS Implementing Guidelines Evolution and energizing of the IRS TE / GE Division Complete revamping of the application for recognition of exemption filed by organizations that desire to be charitable entities Publication of a draft annual information return Implementation of a mandatory electronic filing program A court decision forcing the IRS to release an extensive batch of denial and revocation of exemption letters And much more...