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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