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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: 21-Aug-2014