IRS TE/GE division provides four new technical guides
Comprehensive, issue-specific documents that update and combine the existing IRS.gov Audit Technique Guides (ATGs) with other technical content
Comprehensive, issue-specific documents
The IRS Tax Exempt and Government Entities (TE/GE) division published four new technical guides (TGs):
- TG 3-10: Disqualifying and Non-Exempt Activities - Trade or Business Activities - IRC Section 501(c)(3) [PDF 299 KB], Publication 5833
- TG 5: Labor, Agricultural, and Horticultural Organizations - IRC Section 501(c)(5) [PDF 409 KB], Publication 5483
- TG 44: Qualified Tuition Program - IRC Section 529 [PDF 216 KB], Publication 5834
- TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958 [PDF 2.8 MB], Publication 5853
According to an IRS transmittal message (July 25, 2023), technical guides are comprehensive, issue-specific documents that update and combine the existing IRS.gov Audit Technique Guides (ATGs) with other technical content, replacing the corresponding ATGs.
For more information, contact your usual KPMG tax professional or one of the following Washington National Tax professionals:
Ruth Madrigal | firstname.lastname@example.org
Preston Quesenberry | email@example.com
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