IRS reviews vary widely

Description

Abstract: IRS reviews of charities and other nonprofits were once relatively rare, especially for smaller nonprofits. But in recent years the agency has put an emphasis on enforcement in all areas for all sizes of tax-exempt organizations. Not all IRS reviews are created equal, however. This article discusses what might trigger a review and offers a rundown of the three main types: the field audit, the office or correspondence audit, and the compliance check. A sidebar discusses some of the processes involved in these reviews.