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Charity and Nonprofit Audits: Closing/Conclusion

The organization, its representative and the revenue agent or other IRS personnel will discuss audit findings in a closing conference (in person or by telephone). The following may occur at audit closing:

 Revenue agent proposal  Conference  topics
 Accept returns as filed (no change)  Discuss agent findings and recommendations
 Accept returns and recommend changes to improve compliance (no change with advisory)  Discuss agent findings and recommendations
 Adjust tax-exempt status or tax liability  Deliver report of examination and explain changes
Allow or disallow a claim for refund or a request for abatement Deliver report of examination and explain disallowances

The closing conference and letter will explain your appeal rights.

A final closing letter will be issued after the closing conference and all administrative and review processes have been completed.

At the conclusion of a compliance check the organization is sent a closing letter; there is not a closing conference or call. A compliance check questionnaire may involve only the initial contact if all requested information is provided (so no follow-up contact is made and no closing letter is sent).

 
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Page Last Reviewed or Updated: 21-Aug-2014