Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

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

Charity and Nonprofit Audits: Selecting Organizations for Review

Returns filed by exempt organizations are selected for review for a variety of reasons, including:

  • Information on a filed return (Forms 990-EZ, 990, 990-T, or 990-PF) appears to be inconsistent or incomplete.
  • IRS receives a complaint (referral) from the public or a federal or state regulatory agency about potential noncompliance by an exempt organization.
  • The Exempt Organizations Division participates in an IRS-wide examination initiative, such as initiatives generated by the National Research Program.
  • Related returns may be selected for audit when they involve issues or transactions with other taxpayers, such as business partners or investors.
  • One of the IRS’ document matching programs identifies a discrepancy between information reported by a payor and payee, such as on Forms 1099 or W-2.
  • A claim for refund or request for abatement requires further review.

In some circumstances, an exempt organization may be selected for audit or review even though it has not filed a return, either because it has no filing requirement or it has not filed a required return.

For more information about Exempt Organization’s work plan and priorities, see Tax-Exempt and Government Entities - Annual Priority & Program Letters.

 

 

                 Return to Charity and Nonprofit Audits main page.