Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income


Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

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

Audits of Exempt Organizations

The goal of the Exempt Organizations Examinations program is to promote voluntary compliance by analyzing operational and financial activities of exempt organizations. As in any IRS examination of taxpayer returns, exempt organizations undergoing examinations have certain rights, as explained in Publication 1.

Issues in an audit may include an organization's tax-exempt status and private foundation classification, whether it paid employment taxes and tax on unrelated business income when required, and whether it filed required returns and reports. Procedures for examinations are explained in greater detail in Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues.

See Power of Attorney for explanation of the rules that apply when an organization is represented by an attorney or other representative.

See Examination Procedures for an overview of  IRS procedures for conducting examinations of exempt organizations.

See Potential EO Examination Consequences for an overview of the potential consequences of an IRS audit of a tax-exempt organization.

Additional information

Examination and Compliance Check Processes for Exempt Organizations, Fact Sheet 2008-14 (February 2008)

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