Exempt Organizations e-File - Suitability Checks for Large Taxpayers

If a tax-exempt organization meets the definition of large taxpayer will IRS perform the suitability checks discussed in Publication 3112?

No, these suitability checks are not performed on tax-exempt organizations meeting the definition of large taxpayer, or the responsible official, delegated official, corporate officer or principals of the firm because they are required to e-File their return and do not prepare returns for profit.  IRS only performs the suitability checks discussed in Publication 3112 on applicants that prepare returns for profit.