The optional reporting of Announcement 2012-19 should be made permanent on the Form 990, according to the American Institute of CPAs.
Under
The suggestion is categorized by the AICPA as “high priority,” and is one of
Other recommendations receiving a high priority rating relate to the lack of a definition for audited financial statements in the instructions; the requirements for reporting income from partnerships; and the granting of funds by one domestic charity to another domestic charity for use abroad.