IRS Releases Audit Guides for Religious and Other Organizations

On September 10, 2021, the IRS posted a webpage with links to Audit Technique Guides (ATGs) and Technical Guides (TGs) for tax-exempt entities.

According to the IRS, “While these publications are designed to guide IRS employees, [Exempt Organization] employees and governing boards and the tax practitioners who work with them may find them useful.”

In particular, the Audit Technique Guide for Religious Organizations can be instructive for churches and ministries as a checklist in identifying top compliance issues for the IRS, including

  • Inurement
  • Substantial legislative activities
  • Political activities
  • Operation primarily for business purposes
  • Operation in a commercial manner

Click here to read the full announcement from the IRS.

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