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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.
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Page Last Reviewed or Updated: 15-Jan-2013