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