Check out the publications link for fairly recent articles relating to NFP Form 990 and audited financial statements. ddv

[1] The Hauser Center for Nonprofit Organizations: “The Hauser Center for Nonprofit Organizations is an interdisciplinary research center at the John F. Kennedy School of Government at Harvard University. The Center aims to illuminate the vital role that the nonprofit sector and nongovernmental organizations play in aiding societies to discover and accomplish important public purposes. “