Charity and Nonprofit Audits
Hello, I’m Nan Downing, the Director of Exempt Organizations Examinations, and I’d like to welcome you to our new web page. EO Examinations is continuously exploring how to improve our service to charities and other non-profit organizations. We hope you will find the information on this page useful.
You’ve probably reached this page because your charity or other nonprofit organization received a letter or phone call from the IRS saying it had been selected for a review of its returns. The type of review is one of the following:
- Field audit (or examination): If the initial contact letter sets up an appointment for an IRS agent to visit the organization’s premises, you’re having a field audit.
- Office/correspondence audit (or examination): If the letter asks you to deliver documents to an IRS office by mail, you’re having a correspondence audit.
- Compliance check: If the letter indicates the IRS is conducting a compliance check, then you're not having an audit.
Organizations are selected for reviews for a variety of reasons, and the scope of the audit or compliance check will vary based on the type of review.
An EO Examinations' review (whether an audit or compliance check) starts with the initial contact and continues until a closing letter is issued.
Taxpayer Rights:
- Taxpayer rights and Publication 1, Your Rights as a Taxpayer
- Right to representation and Form 2848
- Appeal rights and procedures
- Taxpayer Rights Corner
Additional EO Examinations Information:
- Annual EO returns, notices and schedules
- Automatic revocation of exemption
- Church audits
- Closing agreements
- Employment tax audits
- EO Select Check
- Fast Track settlement procedures
- Governance
- Political and legislative activities
Other IRS-Wide Considerations:
