The newly revised instructions for the 2008 Form 990 have been posted on the IRS's website, along with three background documents which explain the new forms and instructions. The revised instructions and background documents are intended to help organizations prepare to file the revised 2008 Form 990, which was released by the IRS in December 2007 and is effective for 2008 tax years (returns filed in 2009). Links to all four documents follow: