IRS Examination of Tax-Exempt Organizations: Analysis and Perspective


Austin H. White

Series: Government Procedures and Operations
BISAC: LAW086000

The Exempt Organizations (EO) unit within the Tax Exempt and Government Entities (TE/GE) division at the Internal Revenue Service (IRS) reviews organizations’ applications for tax-exempt status to determine whether to grant status and oversees existing exempt organizations’ compliance with the tax code. To identify exempt organizations for possible examination, EO uses a variety of information sources: for example, EO receives referrals of exempt organization noncompliance from third parties, such as the public, and other parts of IRS. This book describes these processes and assesses the adequacy of examination selection controls.
(Imprint: Nova)

Table of Contents

Table of Contents


IRS Examination Selection: Internal Controls for Exempt Organization Selection Should Be Strengthened
(United States Government Accountability Office)

Testimony of John Koskinen, Commissioner, Internal Revenue Service. Hearing on ”IRS Audit Selection Process”

Testimony of Michelle Easton, President, Clare Boothe Luce Policy Institute. Hearing on ”IRS Audit Selection Process”

Testimony of Elizabeth J. Kingsley, Partner, Harmon, Curran, Spielberg & Eisenberg, LLP. Hearing on ”IRS Audit Selection Process”


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