The church examination procedures do not apply to the following:

  • Routine requests for information or inquiries on matters that do not primarily concern the organization’s tax status or liability,
  • Criminal investigations,
  • Termination assessments under Internal Revenue Code section 6851 or jeopardy assessments under section 6861,
  • Any case involving the church’s knowing failure to file a return or willful attempt to defeat or evade tax (including failure to withhold or pay social security or other employment or income tax required to be withheld from wages), or
  • Any inquiry or examination relating to the tax status or liability of persons or organizations other than the church (including contributors).

Additional information