Information For...

For you and your family
Standard mileage and other information

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

Exempt Organizations - Potential Examination Consequences

An examination can result in the following actions:

  • No change to the organization's exempt status or tax liability,
  • No change to the organization's status or liability, with an advisory and later IRS follow-up to see if advice has been followed,
  • Imposition of tax (unrelated business income, employment, or excise) and/or penalties,
  • Revocation of the IRS's determination that the organization is tax-exempt,
  • Modification of the IRS's determination of tax-exempt status (for example, reclassifying an organization recognized as exempt as a social welfare orgnaizaton under Code § 501(c)(4) as a business league described in
    § 501(c)(6)), and/or
  • Reclassification of foundation status (for § 501(c)(3) organizations and § 4947(a)(1) trusts only).

 

 


Return to Life Cycle of a Public Charity

Return to Life Cycle of a Social Welfare Organization

Return to Life Cycle of a Labor Organization

Return to Life Cycle of an Agricultural or Horticultural Organization

Return to Life Cycle of a Business League (Trade Association)