Audit technique guides (ATGs) and technical guides (TGs) offer techniques and methods and technical information (law) to help IRS agents work cases involving specific types of exempt organizations (EOs). While these publications are designed to guide IRS employees, EO employees and governing boards and the tax practitioners who work with them may find them useful. ATGs and TGs: recommend specific examination techniques explain specialized business practices and terms explore issues common to certain types of EOs provide relevant legal authority and resources We list ATGs/TGs by specific topics. Check back as we continue to release new publications at the end of each quarter. Note: The material in these documents is drawn from various sections of the Internal Revenue Manual (IRM). At the recommendation of GAO, and to ensure uniformity and consistency with other parts of the IRM, Exempt Organizations (EO) moved the technical information from IRM 4.76 to ATGs in 2017 and from IRMs 7.25, 7.26, and 7.27 to Technical Resource Guides (TRGs) in the fall of 2019. Subsequently, EO began combining the ATGs and TRGs to create comprehensive, issue-specific documents. These combined documents, called Technical Guides (TGs), will replace the corresponding TRGs and ATGs as they are completed. Audit technique guides and technical guides for organizations exempt under IRC Section 501(c)(3) Public Charities PDF Private and Charter Schools PDF Educational Organizations Other Than Schools PDF Religious Organizations PDF Public Interest Law Firms PDF Other 501(c)(3) Organizations PDF TG 3-1: Overview, Applications, Exemption Requirements – IRC Section 501(c)(3) PDF (republished 2/1/2024) TG 3-3: Exempt Purpose, Charitable IRC 501(c)(3) PDF (republished 2/1/2024) TG 3-4: Exempt Purpose, Scientific Organizations 501(c)(3) PDF (republished 2/1/2024) TG 3-10: Disqualifying and Non-Exempt Activities - Trade or Business Activities – IRC Section 501(c)(3) PDF (republished 2/1/2024) TG 3-20: Introduction to Private Foundations and Special Rules under IRC 508 PDF (republished 8/1/2024) TG 3-21: Private Operating Foundations PDF (republished 8/1/2024) TG 3-22: Termination of Private Foundation Status IRC 507 PDF (republished 2/1/2024) TG 3-31: Foundation Classification – Type I Supporting Organizations – IRC Section 509(a)(3) PDF TG 3-32: Foundation Classification – Type II Supporting Organizations – IRC Section 509(a)(3) PDF TG 3-33: Foundation Classification – Type III Supporting Organizations – IRC Section 509(a)(3) PDF TG 23: Religious and Apostolic Associations IRC 501(d) PDF TG 57: Taxes on Net Investment Income IRC 4940 PDF (republished 8/1/2024) TG 58: Excise Taxes on Self-Dealing under IRC 4941 PDF (republished 8/1/2024) TG 59: Taxes on Foundation Failure to Distribute Income IRC 4942 PDF (republished 8/5/2024) TG 60: Taxes on Excess Business Holdings IRC 4943 PDF (republished 8/5/2024) TG 61: Taxes on Investments which Jeopardize Charitable Purposes IRC 4944 PDF (republished 8/6/2024) TG 62: Excise Taxes on Taxable Expenditures under IRC 4945 PDF (republished 8/6/2024) TG 63: Disqualified Persons as Defined in IRC 4946 PDF TG 64: Foreign Organizations PDF (republished 4/9/2024) Audit technique guides and technical guides for organizations exempt under other IRC Section 501(c) subsections TG 1: Instrumentalities of the United States, Government Corporations, and Federal Credit Unions – IRC 501(c)(1) PDF (republished 2/1/2024) TG 5: Labor, Agricultural, and Horticultural Organizations – IRC Section 501(c)(5) PDF (republished 2/1/2024) Single Parent Title Holding Corporations – IRC Section 501(c)(2) PDF Civic Leagues, Social Welfare Organizations, and Local Associations of Employees – IRC Section 501(c)(4) PDF TG 6: IRC 501(c)(6) Business Leagues PDF (republished 2/1/2024) Social and Recreational Clubs – IRC Section 501(c)(7) PDF Voluntary Employees’ Beneficiary Associations – IRC Section 501(c)(9) PDF TG 8: Fraternal Beneficiary Societies and Domestic Fraternal Societies – IRC Section 501(c)(8) and IRC Section 501(c)(10) PDF Teachers’ Retirement Fund Associations – IRC Section 501(c)(11) PDF Local Benevolent Life Insurance Association, Mutual Irrigation and Telephone Companies and Like Organizations – IRC Section 501(c)(12) PDF TG 13: Cemetery Companies - IRC Section 501(c)(13) PDF (republished 2/1/2024) TG 14: State-Chartered Credit Unions and Mutual Reserve Funds – IRC Section 501(c)(14) PDF Small Insurance Companies or Associations – IRC Section 501(c)(15) PDF Corporations Organized To Finance Crop Operations – IRC Section 501(c)(16) PDF TG 17: Supplemental Unemployment Benefit Trusts PDF (republished 2/1/2024) Veterans’ Organizations – Exempt Under IRC Sections 501(c)(4), 501(c)(7), IRC 501(c)(8), IRC 501(c)(10), or IRC 501(c)(19) PDF Black Lung Benefit Trusts – IRC Section 501(c)(21) PDF Multiple Parent Title Holding Companies – IRC Section 501(c)(25) PDF Other audit technique guides and technical guides TG 0: Technical Guide Overview PDF Fundraising Activities (applies to multiple types of exempt organizations) PDF Health Maintenance Organizations Exempt under IRC Section 501(c)(3) or IRC Section 501(c)(4) PDF Organizations Conducting Gaming Activities (applies to multiple types of exempt organizations) PDF Political Organizations – IRC Section 527 PDF TG 44: Qualified Tuition Program – IRC Section 529 PDF (republished 2/1/2024) TG 45: Suspension of Tax-Exempt Status of Terrorist Orgs under IRC 501(p) PDF (republished 2/1/2024) TG 48: Unrelated Business Income Tax PDF TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958 PDF (republished 2/1/2024)
