In response to a Senate Finance Committee Staff Discussion Draft of June 21, 2004, which made suggestions aimed that strengthening transparency and accountability of the charitable sector, the Center on Philanthropy submitted comments covering three major points: (1) Electronic filing of Forms 990 will improve the quality, access, and timeliness of data on charities, and will reduce costs for the IRS, the states, and charities. (2) Gaps and omissions in Forms 990 and Forms 990-PF must be eliminated and better reporting must be enforced. (3) An accurate list of tax-exempt organizations must also be a priority.