IRS TE/GE division provides two new technical guides
Comprehensive, issue-specific documents
Comprehensive, issue-specific documents
The IRS Tax Exempt and Government Entities (TE/GE) division published two new technical guides (TGs):
- TG 1 Instrumentalities of the United States, Government Corporations, and Federal Credit Unions - IRC 501(c)(1) [PDF 184 KB], Publication 5780
- TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) [PDF 577 KB], Publication 5781
According to an IRS transmittal message (March 17, 2023), TGs are comprehensive, issue-specific documents that update and combine the existing IRS.gov Audit Technique Guides (ATGs) with other technical content, replacing the related ATGs. The TGs list additional resources on the topics, as well as examination techniques and tips for IRS personnel.
For more information, contact a tax professional with KPMG’s Washington National Tax practice:
Ruth Madrigal | ruthmadrigal@kpmg.com
Preston Quesenberry | pquesenberry@kpmg.com
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