Line 3c concerning conservation easements now requires the attachment of a detailed statement.

New lines 4a through 4e have been added to require information on donor advised funds.

Line 4f has been added for sponsoring organizations to report the total number of separate funds or accounts owned at the end of the tax year (other than donor advised funds) for participating donors, where donors have the right to provide advice on the distribution or investment of funds.

Line 4g has been added for sponsoring organizations to report the aggregate value of assets held in all funds or accounts (other than donor advised funds) at the end of the tax year.

Part IV has been revised for organizations to certify that the organization is not a private foundation.

Line 13 has been revised to include a functionally integrated organization as Type III supporting organization. The line 13 table has been modified to require organizations to report if any supported organizations are listed in the supporting organization's governing documents, and the amount of support the supporting organization provided to the supported organization.

The definition of gross investment income under section 509(e) was amended which affects the calculation of the public support test.