As part of a continuing professional education program for Exempt Organizations examination agents, determinations specialists, tax law specialists, and managers, the IRS conducted a series of two-hour training sessions in May 2009 on governance and tax-exempt organizations. The following materials were used in those programs: Course outlinePDF - EO Exam Lesson materialsPDF - EO Determinations IRM 7.20.4.6 (Board expansion) - EO Determination (Note: IRM section no longer applicable) Governance and Related Topics - 501(c)(3) OrganizationsPDF Executive Summary, The Appropriate Role of the Internal Revenue Service With Respect to Tax-Exempt Organization Good Governance IssuesPDF (Report of the Advisory Committee on Tax Exempt and Government Entities) Part VI, Form 990 Part VI, Form 990 instructions