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- IRM 7.20.4.6 (Board expansion) - EO Determination (Note: IRM section no longer applicable)
- Governance and Related Topics - 501(c)(3) Organizations PDF
- Executive Summary, The Appropriate Role of the Internal Revenue Service With Respect to Tax-Exempt Organization Good Governance Issues PDF (Report of the Advisory Committee on Tax Exempt and Government Entities)
- Part VI, Form 990
- Part VI, Form 990 instructions