TAX NEWS - DECEMber 2009

Governance and Tax-Exempt Organizations – Examination Materials

The IRS has developed a check sheet to be used by IRS Exempt Organizations agents to capture data about the governance practices and the related internal controls of organizations under examination.  The data collected will be included in a long-term study to gain a better understanding of the intersection between governance practices and tax compliance.

A check sheet will be used by IRS' Exempt Organizations Examination agents to capture data about governance practices and the related internal controls of organizations being examined. The data will be included in a long-term study to gain a better understanding of the intersection between governance practices and tax compliance.

Here is the Governance check sheet.


Additional information

Guide Sheet for Completing Governance Check Sheet