Audit Technique Guides (ATGs) and Technical Guides (TGs) for Exempt Organizations

 

Audit Technique Guides (ATGs) and Technical Guides (TGs) offer techniques and methods and technical information (law) to help IRS agents work cases involving specific types of exempt organizations (EOs). While these publications are designed to guide IRS employees, EO employees and governing boards and the tax practitioners who work with them may find them useful.

ATGs and TGs:

  • recommend specific examination techniques
  • explain specialized business practices and terms
  • explore issues common to certain types of EOs
  • provide relevant legal authority and resources

We list ATGs/TGs by specific topics. Check back as we continue to release new publications at the end of each quarter.

Note: The material in these documents is drawn from various sections of the Internal Revenue Manual (IRM). At the recommendation of GAO, and to ensure uniformity and consistency with other parts of the IRM, Exempt Organizations (EO) moved the technical information from IRM 4.76 to ATGs in 2017 and from IRMs 7.25, 7.26, and 7.27 to Technical Resource Guides (TRGs) in the fall of 2019. Subsequently, EO began combining the ATGs and TRGs to create comprehensive, issue-specific documents. These combined documents, called Technical Guides (TGs), will replace the corresponding TRGs and ATGs as they are completed.

Audit Technique Guides and Technical Guides for Organizations Exempt Under IRC Section 501(c)(3)

Audit Technique Guides for Organizations Exempt Under Other IRC Section 501(c) Sub-sections

Other Audit Technique Guides