To conduct a quality audit, the revenue agent must review the operations and records of the organization. The revenue agent will provide a written request - an information document request - for records. For example, an information document request may ask for the organization’s Organizing documents and other information Articles of incorporation By-laws Board minutes IRS exemption determination letter Application for exemption (Form 1023, 1023-EZ, 1024-A or 1024) Correspondence to/from the Internal Revenue Service Books and records Trial balance (beginning and ending balances) General ledger Subsidiary journals (e.g., cash receipts, cash disbursements) Bank statements and cancelled checks Sales receipts Donations received Purchase invoices Deeds and other title documents Contracts, leases, mortgages and loans See Sample IDR for a list of information typically requested in an audit of a tax-exempt organization. Return to Charity and Nonprofit Audits main page.
