The IRS now released a check sheet that IRS agents are instructed to use to capture data about the governance practices and the related internal controls of organizations under examination. This check sheet will be used by IRS Exempt Organizations. The IRS states that data collected will be included in a long-term study to gain a better understanding of the intersection between governance practices and tax compliance.
See the IRS Charities and Nonprofits Web site for the Check Sheet and the Guide Sheet for Completing the Check Sheet and related materials.
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