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IRS publishes four new technical guides for exempt organizations

Written on Aug 4, 2023

The IRS’ Exempt Organizations and Government Entities has published four new Technical Guides (TG). These guides are comprehensive, issue-specific documents that update and combine the Audit Technique Guides (ATG) with other technical content. Once completed, the TGs replace corresponding ATGs. 

The latest TGs are: 

ATGs and TGs offer techniques and methods and technical information (law) to help IRS agents work cases involving specific types of exempt organizations (EOs). While these publications are designed to guide IRS employees, EO employees and governing boards and the tax practitioners who work with them may find them useful. 

ATGs and TGs: 

  • Recommend specific examination techniques 

  • Explain specialized business practices and terms 

  • Explore issues common to certain types of EOs 

  • Provide relevant legal authority and resources 

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