Audit Technique Guides (ATGs) for Exempt Organizations

Audit Technique Guides (ATGs) help IRS examiners during audits of specific types of organizations exempt from federal income tax. While ATGs are designed to provide guidance for IRS employees, they’re also useful to the staffs and governing boards of exempt organizations, as well as the tax practitioners who work with them. ATGs recommend specific examination techniques, explain specialized business practices and terminology, and explore issues common to certain types of exempt organizations.

To view a particular ATG, click on the title.

Note: The material in these ATGs is drawn from former Internal Revenue Manual (IRM) 4.76, Exempt Organizations Examination Guidelines, which was removed from the IRM in September 2017. For uniformity and consistency with other parts of the IRM, the IRS moved the technical guidance information formerly found in this IRM to ATGs.

Audit Technique 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