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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

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

Charity and Nonprofit Audits: Exempt Organizations Audit

To conduct a quality audit, the revenue agent must review the operations and records of the organization. The revenue agent will provide a written request - an information document request - for records.

For example, an information document request may ask for the organization’s

  • Organizing documents and other information
    • Articles of incorporation
    • By-laws
    • Board minutes
    • IRS exemption determination letter
    • Application for exemption (Form 1023 or 1024)
    • Correspondence to/from the Internal Revenue Service
  •   
  • Books and records  
    • Trial balance (beginning and ending balances)
    • General ledger
    • Subsidiary journals (e.g., cash receipts, cash disbursements)
    • Bank statements and cancelled checks
    • Sales receipts
    • Donations received
    • Purchase invoices
    • Deeds and other title documents
    • Contracts, leases, mortgages and loans

See Sample IDR for a list of information typically requested in an audit of a tax-exempt organization.

 
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