IRS Training Materials - Governance


As part of a continuing professional education program for Exempt Organizations examination agents, determinations specialists, tax law specialists, and managers, the IRS conducted a series of two-hour training sessions in May 2009 on governance and tax-exempt organizations. The following materials were used in those programs:


Course outline PDF - EO Exam
Lesson materials PDF - EO Determinations
IRM (Board expansion) - EO Determinations [Note: IRM section no longer applicable]
Governance and Related Topics - 501(c)(3) Organizations PDF
Executive Summary PDF, The Appropriate Role of the Internal Revenue Service With Respect to Tax-Exempt Organization Good Governance Issues (Report of the Advisory Committee on Tax Exempt and Government Entities)
Part VI, Form 990
Part VI, Form 990 instructions