Besides those suggestions, the AICPA recommended similar steps regarding  Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns.

Recommendations for clarification in the letter were for Forms 990, 990-PF and 990-T including clarification of instructions; the simplification, addition and re-wording of language; and the updating of forms and instructions.

The AICPA said in the case of a system-wide e-file outage, the IRS should utilize the website page "E-file for Charities and Non-Profits” or make an announcement via an alert through the IRS’ e-News for Exempt Organizations. 

In addition, it recommended the business filing superseding return function in the MeF system should be extended to exempt organization so they can file superseding returns after the original-filed return has been filed, but prior to the end of the filing period (with extensions) without amending the applicable series Form 990. 

 The organization also include a matrix for the 990 series focusing on specific sections and recommendations for those sections.