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For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income

 

Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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