عنوان

IRS audits of tax-exempt organizations :

0470115165

9780470115169

b719114

IRS audits of tax-exempt organizations :

[Book]

policies, practices, and procedures /

Bruce R. Hopkins.

Hoboken, NJ :

John Wiley & Sons,

©2008.

xxiii, 403 pages ;

26 cm

Includes bibliographical references and index.

(A) Inventory and Classification System. -- (b) Examination Process. -- (c) Claims Processing. -- (d) Joint Committee Claim Cases. -- 5.3 Information Items. -- (a) Definitions and Sources. -- (b) General Procedures. -- (c) Classification Procedures. -- (d) Referral Committee. -- 5.4 Other IRS Pre-Examination Processes. -- (a) Record-Keeping System. -- (b) Case Assignment Guide. -- (c) Pre-Examination Guidelines. -- (d) Examination Objectives. -- (e) Beginning of Examination Process. -- (f) Group Manager Involvement. -- (g) Statute of Limitations. -- 5.5 Examination Cycle. -- 5.6 Conflicts of Interest. -- 5.7 Prohibition on Executive Branch Influence. -- 5.8 Consecutive Examinations. -- 5.9 Repetitive Examinations. -- 5.10 Return Surveys. -- 5.11 Pre-Examination Procedures: Overview. -- 5.12 Review of Return. -- 5.13 Review of Accompanying IRS Documents. -- 5.14 Determination File. -- 5.15 Research and Assistance. -- 5.16 Case Chronology Record. -- 5.17 Workpaper Summary. -- 5.18 Commencement of Examination. -- (a) Initial Taxpayer Contact. -- (b) On-Site Examinations. -- (c) Limited Scope Examinations. -- (d) Evaluation of Internal Controls. -- (e) Examiner Workpapers. -- (f) Examination Techniques. -- (g) Initial Interview. -- (h) Third-Party Contacts. -- (i) Taxpayer Confidentiality Privilege.

(Aa) Apostolic Organizations. -- (bb) Political Organizations. -- (cc) Health Maintenance Organizations. -- 7.2 Public Charity and Private Foundation Status. -- (a) Donative Publicly Supported Organizations Issues. -- (b) Facts-and-Circumstances Test. -- (c) Service Provider Publicly Supported Organizations Issues. -- (d) Supporting Organizations Issues. -- (e) Public Safety Organizations. -- (f) Workpaper Documentation. -- (g) Private Foundations. -- (h)Other Issues. -- 7.3 Nonexempt Charitable Trusts and Split-Interest Trusts. -- (a) Nonexempt Charitable Trusts. -- (b) Split-Interest Trusts. -- (c) Abusive Trusts. -- 7.4 Unrelated Business Activities. -- 7.5 Reporting Requirements. -- 7.6 Fundraising. -- (a) Advertisements of Fundraising Activities. -- (b) Disclosure of Nondeductible Contributions. -- (c) Disclosure of Quid Pro Quo Contributions. -- (d) Unrelated Business Rules. -- (e) Non-Cash Charitable Contributions. -- (f) Internet Fundraising. -- (g) Annual Reporting. -- 7.7 Gaming. -- (a) Pre-Examination Analysis. -- (b) Initial Contact Overview. -- (c) Analysis of Bingo Activity. -- (d) Analysis of Pull-Tab Activity. -- (e) Unrelated Business Activities. -- (f) Qualification for Exempt Status. -- (g) Public Charity Status. -- (h) Related Activities. -- (i) Other Matters. -- Appendices. -- A. Sources of the Law.

(E) Revocation of Exempt Status. -- (f) Modification of Exempt Status. -- (g) Reclassification of Public Charity, Foundation Status. -- (h) Modification of Operating Foundation Status. -- (i) Unrelated Business Issues. -- (j) Private Foundation Excise Taxes. -- (k)Non-Private Foundation Excise Taxes. -- (l) Non-Exempt Charitable Trusts Examinations. -- 5.34 Claims. -- 5.35 Basic IRS Examination Forms. -- (a) Explanation of Items. -- (b) Internal Transmittal Letter. -- (c) Report of Examination (Tax Changes). -- (d) Report of Examination (Status Changes). -- (e) Excise Tax Audit Changes. -- 6. Church Audits. -- 6.1 Constitutional Law Background. -- 6.2 Statutory Law Background. -- 6.3 Statutory Law Overview. -- 6.4 Inapplicability of Church Audit Procedures. -- 6.5 Church Records. -- 6.6 Church Tax Inquiries. -- (a) Reasonable Belief Standard. -- (b) Written Notice to Church. -- 6.7 Church Tax Examinations. -- (a) Notice of Examination. -- (b) Scope of Examination. -- (c) Examination Outcomes. -- 6.8 Summons Enforcement. -- 6.9 Prototype Scenario. -- (a) IRS Becomes Suspicious. -- (b) Notice of Church Tax Inquiry. -- (c) Notice of Church Tax Examination. -- (d) Conference. -- 6.10 Two-Year Completion Rule. -- 6.11 Ninety-Day Completion Rule. -- 6.12 Special Limitation Periods.

(H) Review Contracts. -- (i) Conflict-of-Interest Policy. -- (j) Other Documents. -- (k) Review Web Site. -- (l) Employment Taxes. -- (m) Media Coverage. -- (n) Testaments. -- (o) Governance. -- (p) Legal Audit. -- 3.2 Winning Audit Lottery: Initial Steps and Reactions. -- (a) Telephone Call. -- (b) Notice of Examination. -- (c) Documents Requested. -- (d) Get Organized. -- (e) Contact Person. -- (f) Communications Strategy. -- (g) Know the Cast. -- (h) Office Facilities for IRS. -- (i) Initial and Other Interviews. -- (j) First Impressions. -- 3.3 Audit Unfolds: Ongoing Steps. -- (a) Documents. -- (b) Stay Calm, Things Take Time. -- (c) Audit Outcomes. -- (d) Perspective. -- 3.4 Power of Attorney. -- 3.5 Interacting with IRS Examiners. -- (a) Coping with Examiners. -- (b) Tours. -- (c) Point Person. -- (d) Documents. -- 3.6 Documents Likely to be Requested. -- 3.7 Qualified Amended Returns. -- 3.8 Issue Elevation. -- (a) Definition of Elevation. -- (b) Definition of Issue. -- (c) Why Issues Are Elevated. -- (d) Elevation to Inform Managers or Executives. -- (e) Elevation to Obtain Decision. -- (f) Issues That Are Candidates for Elevation. -- (g)Referral to or Consultation with Counsel. -- 3.9 Appeals. -- (a) IRS District Office Action. -- (b) Regional Office Appeal. -- (c) Proposed Additional Tax.

(J) Place of Examination. -- 5.19 Examination Unfolds. -- (a) Tour of Facilities. -- (b) Examination of Documents. -- (c) Sampling Techniques. -- (d) Income Analysis. -- (e) Disbursement Analysis. -- (f) Filing Requirements. -- (g) Expense Allocations. -- (h) Balance Sheet Analysis. -- (i) Tax Liabilities. -- (j) Accuracy of Return. -- (k) Penalties. -- (l) Issue Development. -- (m) Exempt Organization-Caused Delays. -- (n) Developing and Documenting Facts. -- (o) Collecting and Recording Facts. -- (p) Preparation and Issuance of Summons. -- (q) Sharing of Issues. -- 5.20 Burden of Proof. -- 5.21 Revocation of Tax Exemption. -- 5.22 Effective Date of Revocation or Modification. -- 5.23 Technical Advice. -- 5.24 Terminations. -- 5.25 Inadequate Records. -- 5.26 Revocation Due to Inadequate Records or Failure to Provide Requested Information. -- 5.27 Issues Subject to Declaratory Judgment. -- 5.28 IRS Inability to Locate Organization. -- 5.29 Technical Advisor Issues. -- 5.30 Suspended Issues. -- 5.31 Law Research by Examiners. -- 5.32 Closing Letters; Examination Reports. -- (a) Terminology. -- (b) Examination Report Forms. -- 5.33 Examination Outcomes. -- (a) No-Change Examinations. -- (b) No-Change with Written Advisory Examinations. -- (c) Change Cases. -- (d) Presentation of Issues in Examination Reports.

2.1 Structure of Department of Treasury. -- (a) Treasury Department in General. -- (b) Treasury Inspector General for Tax Administration. -- 2.2 IRS in General. -- 2.3 Tax Exempt and Government Entities Division. -- (a) Overall Organization. -- (b) Customer Profile. -- (c) Operations. -- (d) Enforcement Function. -- 2.4 Headquarters Mission. -- (a) Senior Technical Advisor. -- (b) Planning. -- (c) Finance. -- (d) Communications and Liaison. -- (e) Business Systems Planning. -- (f) Research and Analysis. -- 2.5 Examinations Office. -- 2.6 Customer Education and Outreach. -- 2.7 Rulings and Agreements. -- 2.8 Program Management. -- 2.9 Customer Accounts Services. -- 2.10 IRS Administrative Functions. -- 2.11 Appeals. -- (a) Organization, Priorities, and Mission. -- (b) Appeals Function and Tax-Exempt Organizations. -- 2.12 Office of National Taxpayer Advocate. -- (a) Mission Fulfillment. -- (b) Organization. -- (c) General Rules. -- (d) Systemic Advocacy. -- (e) TAS and Tax-Exempt Organizations. -- 2.13 Practice Before IRS. -- 3. Managing Tax-Exempt Organizations IRS Audits. -- 3.1 Pre-Audit Precautions. -- (a) Review Governing Instruments. -- (b) Review Operations. -- (c) Review Books and Records. -- (d) Review Publications. -- (e) Review Correspondence. -- (f) Review Minutes. -- (g) Review Federal Returns.

3.10 Parade of IRS Forms. -- 3.11 Statute of Limitations. -- 3.12 An Unwanted Outcome. -- 3.13 Litigation. -- (a) General Rules. -- (b) Declaratory Judgment Rules. -- (c) Other Approaches. -- 4. IRS Compliance Check Projects, 4.1 Compliance Check Projects Programs. -- 4.2 Concept of Market Segment Study. -- 4.3 Executive Compensation Compliance Initiative. -- (a) Law Backdrop. -- (b) Background. -- (c) Methodology. -- (d) Examination Phase. -- (e) Findings. -- (f) Conclusions. -- (g) Lessons Learned and Recommendations. -- 4.4 Political Activities Compliance Initiative. -- (a) Law Backdrop. -- (b) 2004 Election Initiatives. -- (c) 2006 Election Initiatives. -- (d) 2007 Update. -- 4.5 Hospital Compliance Project. -- (a) Law Backdrop. -- (b) Methodology and Process. -- (c) TIGTA Review. -- (d) Interim Report. -- (e) Future Developments. -- 4.6 Intermediate Sanctions Compliance Reporting. -- (a) Law Backdrop. -- (b) Compliance Project. -- 4.7 Fundraising Costs Reporting. -- (a) Law Backdrop. -- (b) Compliance Project. -- 4.8 Tax-Exempt Bonds Recordkeeping Compliance. -- (a) Law Backdrop. -- (b) Compliance Project. -- 5. IRS Tax-Exempt Organizations Examination Procedures. -- 5.1 Director, Exempt Organizations Examinations. -- 5.2 Planning, Classifying, and Selecting Returns; Processing Claims.

6.13 Limitations on Additional Inquiries and Examinations. -- 6.14 Limited Remedy for IRS Violation of Procedures. -- 6.15 Exhaustion of Administrative Remedies Rule. -- 6.16 Interplay with Intermediate Sanctions Rules. -- 7. Tax-Exempt Organization Examination Issues. -- 7.1 Categories of Tax-Exempt Organizations. -- (a) Single-Parent Title-Holding Companies. -- (b) Charitable, Educational, and Like Organizations: General Rules. -- (c) Religious Organizations. -- (d) Private Schools. -- (e) Public Interest Law Firms. -- (f) Educational Organizations. -- (g) Scientific Organizations. -- (h) Amateur Athletic Sports Organizations. -- (i) Social Welfare Organizations. -- (j) Local Associations of Employees. -- (k) Labor Organizations. -- (l) Agricultural and Horticultural Organizations. -- (m) Business Leagues. -- (n) Social and Recreational Clubs. -- (o) Fraternal Societies. -- (p) Voluntary Employees' Beneficiary Associations. -- (q) Teachers' Retirement Fund Associations. -- (r) Mutual and Cooperative Organizations. -- (s) Cemetery Companies. -- (t) Credit Unions. -- (u) Small Insurance Companies. -- (v) Crop Financing Organizations. -- (w) Supplemental Unemployment Benefit Trusts. -- (x) Veterans' Organizations. -- (y) Black Lung Benefit Trusts. -- (z) Multi-Parent Title-Holding Organizations.

B. IRS's Good Governance Principles (draft). -- C. Summary of the Law. -- Table of Cases. -- Table of IRS Revenue Rulings. -- Table of IRS Revenue Procedures. -- Index.

Preface. -- 1. IRS Audits of Tax-Exempt Organizations: Fundamentals. -- 1.1 Introduction to IRS Exempt Organizations Audit Procedures. -- 1.2 Reasons for IRS Audits. -- 1.3 IRS Audit Issues: Introduction. -- 1.4 IRS Audit Procedures in General. -- 1.5 Tax-Exempt Organizations' Rights. -- 1.6 Types of IRS Examinations. -- (a) Field Examinations. -- (b) Office and Correspondence Examinations. -- (c) Team Examinations. -- (d) Compliance Check Projects. -- 1.7 IRS Audit Controversy. -- 1.8 IRS Summons Authority. -- 1.9 Technical Advice. -- (a) General Procedures in Exempt Organizations Context. -- (b) Pre-Submission Conferences. -- (c) Contents of TAM Requests. -- (d) Handling of TAM Requests. -- (e) Appeals of Decisions to Not Seek Advice. -- (f) Withdrawal of TAM Requests. -- (g) Conference Scheduling. -- (h) IRS Use of TAMs. -- (i) Effect of TAM. -- (j) Limited Retroactive Effect of TAM. -- (k) Future Use of TAMs. -- 1.10 Closing Agreements. -- (a) Overall Purpose of Closing Agreements. -- (b) Authority and Function. -- (c) Scope. -- (d) Finality. -- (e) Closing Agreements in Exempt Organizations Context. -- 1.11 Freedom of Information Act. -- 1.12 Expansion of IRS Exempt Organizations Audit Activity. -- 1.13 Current and Future Focus of IRS Exempt Organizations Audits. -- 2. Organization of IRS.

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Charitable uses, trusts, and foundations-- Taxation-- United States.

Nonprofit organizations-- Taxation-- Law and legislation-- United States.

Tax auditing-- United States.

Charitable uses, trusts, and foundations-- Taxation.

Nonprofit organizations-- Taxation-- Law and legislation.

Tax auditing.

United States.

7

Hopkins, Bruce R.

20201208110851.0

[Book]

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