IRS publishes four new technical guides for exempt organizations

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 IRS.gov Audit Technique Guides (ATG) with other technical content. Once completed, the TGs replace corresponding ATGs. 

The latest TGs are: 

• TG 3-10: Disqualifying and Non-Exempt Activities - Trade or Business Activities - IRC Section 501(c)(3) 

• TG 5: Labor, Agricultural, and Horticultural Organizations - IRC Section 501(c)(5) 

• TG 44: Qualified Tuition Program - IRC Section 529 

• TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958 

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