Like Share Print
Charity and Nonprofit Audits: Selecting Organizations for Review
Organizations are selected for reviews using a variety of methods, including:
- IRS examination initiatives and projects
- Complaints (referrals) about potential noncompliance with the tax law
- Risk modeling from the revised Form 990
- Related examinations - returns may be selected for audit when they involve issues or transactions with other taxpayers, such as business partners or investors, whose returns were selected for audit
- Document matching - returns may be selected when payor records, such as Forms W-2 or Forms 1099, don't match the information reported
- Certain claims for refund or requests for abatement that require further review
See Annual Report and Work Plan for information about current examination priorities.
Return to Charity and Nonprofit Audits main page.
Page Last Reviewed or Updated: 05-Nov-2013