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) Public Charities PDF Private Foundations PDF Private and Charter Schools PDF Educational Organizations Other Than Schools PDF Religious Organizations PDF Public Interest Law Firms PDF Other 501(c)(3) Organizations PDF Audit Technique Guides for Organizations Exempt Under Other IRC Section 501(c) Sub-sections Single Parent Title Holding Corporations – IRC Section 501(c)(2) PDF Civic Leagues, Social Welfare Organizations, and Local Associations of Employees – IRC Section 501(c)(4) PDF Labor, Agricultural, and Horticultural Organizations Exempt Under – IRC Section 501(c)(5) PDF Business Leagues – IRC Section 501(c)(6) PDF Social and Recreational Clubs – IRC Section 501(c)(7) PDF Voluntary Employees’ Beneficiary Associations – IRC Section 501(c)(9) PDF Fraternal Beneficiary Societies – IRC Sections 501(c)(8) and 501(c)(10) PDF Teachers’ Retirement Fund Associations – IRC Section 501(c)(11) PDF Local Benevolent Life Insurance Association, Mutual Irrigation and Telephone Companies and Like Organizations – IRC Section 501(c)(12) PDF Cemetery Companies – IRC Section 501(c)(13) PDF Credit Unions – IRC Section 501(c)(14) PDF Small Insurance Companies or Associations – IRC Section 501(c)(15) PDF Corporations Organized To Finance Crop Operations – IRC Section 501(c)(16) PDF Supplemental Unemployment Benefit Trusts – IRC Section 501(c)(17) PDF Veterans’ Organizations – Exempt Under IRC Sections 501(c)(4), 501(c)(7), IRC 501(c)(8), IRC 501(c)(10), or IRC 501(c)(19) PDF Black Lung Benefit Trusts – IRC Section 501(c)(21) PDF Multiple Parent Title Holding Companies – IRC Section 501(c)(25) PDF Other Audit Technique Guides Apostolic Associations – IRC Section 501(d) PDF Charitable Trusts – IRC Section 4947(a)(1) and Section 4947(a)(2) PDF Fundraising Activities (applies to multiple types of exempt organizations) PDF Health Maintenance Organizations Exempt under IRC § 501(c)(3) or IRC Section 501(c)(4) PDF Organizations Conducting Gaming Activities (applies to multiple types of exempt organizations) PDF Political Organizations – IRC Section 527 PDF
