The Internal Revenue Service has collected in one place on its website a list of new and republished audit technique guides and technical guides dealing with tax-exempt organizations. Many of the guides are new or republished in April, 2024. The guides offer techniques and methods and technical information to help IRS agents work cases involving specific types of exempt organizations. While designed to govern IRS employees, the Services says that exempt organization employees, governing boards and tax practitioners “may find them helpful.” The list includes 22 guides for 501(c)(3) organizations, including ones on charitable purpose, disqualifying and non-exempt purposes, disqualified...