Lund noted that she did not completely understand some of the changes the Harvard officials were suggesting.

"I'm not sure we'd know how to assess this information," Lund wrote about one proposal.

"I was at a definite disadvantage in this meeting because I did not know the reasons for the specific questions on the PC form, nor did I know what other states do," she wrote.

The revised Form PC, which went into effect this year, requests general descriptions of a non-profit's investment practices.

It does not request any financial data regarding specific investments--as the old form did--other than a listing of the organization's total assets and liabilities, and the compensation of its top officials and consultants.

Critics of the new form, like Gerstein, allege that the state yielded to the wishes of the organizations it is supposed to oversee, failed in its enforcement and oversight responsibilities, and reduced the amount of information available to the public and watchdog groups.

But Lund yesterday defended the changes in the simplified form, saying it is easier to file and understand and does not unnecessarily request information already required by federal tax forms.

"The information that we're interested in is basically whether a charity is solvent, whether its assets exceed its liabilities, and whether its investment practices are consistent with fiduciary principles," Lund said. "We don't need to micromanage and we certainly don't want to.