Exempt organizations audit process

Learn about the IRS audit process for charities and nonprofit organizations.
General Information
Charities and Nonprofits

In person field examination audit exempt organizations audits

Description of field audits of exempt organizations
General Information
Charities and Nonprofits

Information document request exempt organizations audit

Typical information document request used in exempt organization audit.
General Information
Charities and Nonprofits

Scope of audits and compliance checks of exempt organizations

Scope of audits of tax-exempt organizations.
General Information
Charities and Nonprofits

Special rules limiting IRS authority to audit a church

Overview of rules on tax inquiries and examinations of churches.
General Information
Charities and Nonprofits

Audits of exempt organizations

A description of issues in and procedures for audits of tax-exempt organizations (other than section 501(c)(3) organizations).
General Information
Charities and Nonprofits

Charity and nonprofit audits: Appeal rights and procedures

Overview of appeal procedures that apply in IRS audits of exempt organizations
General Information
Charities and Nonprofits

Initial Contact and Letter Exempt Organization Audit

Confirmation Letter and Information Document Request—Exempt Organization Audit
General Information
Charities and Nonprofits

Exempt Organizations Audits Requirements for Tax Professionals

Overview of power of attorney requirements for tax professionals in exempt organizations audit.
General Information
Charities and Nonprofits

Exempt organizations audits: Selecting organizations for review

Overview of reasons exempt organization returns are selected for audit.
General Information
Charities and Nonprofits