The primary source of information on tax exempt organizations is the IRS Form 990, the annual tax/information return. Although tax exempt organizations have been required to make their annual returns public for many years, obtaining copies from the organization or from the IRS was a time-consuming task. Many tax exempt organizations were simply unaware of the disclosure requirements. In 1996, Congress enacted the Taxpayer Bill of Rights 2, which expanded the disclosure requirements for tax exempt organizations and increased penalties. The IRS issued regulations implementing these expanded requirements which were effective June 8, 1999. The IRS promises stricter enforcement of these new requirements.