All of the following are reasons why the Internal Revenue Service overhauled the Form 990 for tax years beginning in 2008 except: OB. OC. To shorten the time it takes to complete a return for large NPO. To enhance transparency about the organization. To allow the IRS to efficiently assess noncompliance. QUESTION 29 Which of the following statements is true regarding fund accounting for NPOS? OA Fund accounting is not allowed OB. Fund accounting may be used by NP Os for external purposes, but not internal purposes. Fund account may provide a good mechanism for facilitating reporting to donors for restricted OC grants