Review of Requested Items Exempt Organizations Audits

Discussion of how revenue agent reviews books and records of exempt organization audit target.
General Information
Charities and Nonprofits

People First Initiative FAQs: Audits

People First Initiative - Audits FAQ page
General Information

Church audits - Reasonable belief requirement

Meaning of "reasonable belief" in Code section 7611
General Information
Charities and Nonprofits

BBA centralized partnership audit regime

Find partnership filing requirements, elect-out procedures and regulations for the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015 (BBA).
Tax Administration (Non-Authoritative)
Businesses, Partnerships

Charity and Nonprofit Audits Fast Track Settlement Procedures

Overview of fast track settlement procedures for exempt organization taxpayers.
General Information
Charities and Nonprofits

Publication 5712, Capitalization of Tangible Property Audit Technique Guide

Publication 5712, Capitalization of Tangible Property Audit Technique Guide, is for IRS examiners to use as a tool for identifying potential tax issues. Examiners should carefully risk assess and apply the law to the facts and circumstances for issues involving capitalization and dispositions of tangible property.
Forms and Instructions

Exempt organizations audit process – Settlement procedures

Overview of EO settlement procedures.
General Information
Charities and Nonprofits

Life cycle of a private foundation - Audits of foundations

Description of the audit process for private foundations.
General Information
Charities and Nonprofits

Elect out of the centralized partnership audit regime

Learn how to elect out of the BBA centralized partnership audit regime and eligibility rules.
Tax Administration (Non-Authoritative)
Businesses

Home energy audits may qualify for an Energy Efficient Home Improvement Credit

IR-2023-140, Aug. 4, 2023 — The IRS issued Notice 2023-59 today regarding the requirements for home energy audits for taxpayers that want to claim the Energy Efficient Home Improvement Credit.
News
News Media, Individuals