A draft tax reform bill would require more nonprofit and other organizations to electronically file returns with Internal Revenue Service. On November 20, Senate Finance Committee Chairman Max Baucus released a 64-page discussion draft of proposed reforms to the administration of tax laws prepared by committee staff. Included in the draft is a proposal (Sec. __31) to mandate that more tax-exempt organizations would be required to file a Form 990-series return electronically. Under current law, nonprofits that file with the IRS 250 or more forms such as employee payroll data on W-2s or 1099 forms, must file them electronically. The staff draft would lower that threshold to 25 returns. The draft legislation provides that waivers from the mandate could be granted for hardship and other reasons. The discussion draft is one of three released so far by Chairman Baucus; proposed reforms to other portions of the tax laws are expected in the coming weeks and months....