Routine requests for information excepted from church audit procedures

The term church tax inquiry does not include routine requests for information or inquiries on matters that do not primarily concern the organization’s tax status or liability. For example, routine requests do include requests for information about:

  • Filing, or failing to file, any tax return or information return,
  • Compliance with income or FICA (social security) tax withholding responsibilities,
  • Supplemental information needed to process an incomplete or incorrect return,
  • Information needed to process an application for exempt status or ruling request,
  • Information needed to process and update registration for tax-free transactions (excise tax) elections for exemption from windfall profits tax, or employment tax exemption requests,
  • Information identifying a church to update Tax Exempt Organization Search (formerly Select Check), or
  • Confirmation that a specific business is, or is not, owned and operated by a church.