IRS TE/GE division provides two new technical guides
Comprehensive, issue-specific documents that update and combine existing Audit Technique Guides (ATGs) with other technical content
Comprehensive, issue-specific documents that update and combine existing Audit Technique G
The IRS Tax Exempt and Government Entities (TE/GE) division published two new technical guides (TGs):
- TG 3-1: Overview, Applications, Exemption Requirements - IRC 501(c)(3) [PDF 1 MB], Publication 5859—Provides an overview of section 501(c)(3) application, exemption, and filing requirements, as well as other considerations such as foundation status and employment tax requirements
- TG 13: Cemetery Companies - IRC 501(c)(13) [PDF 287 KB], Publication 5861—Discusses tax exemption of nonprofit cemetery and crematoria organizations described under section 501(c)(13)
According to an IRS transmittal message (September 28, 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 | ruthmadrigal@kpmg.com
Preston Quesenberry | pquesenberry@kpmg.com
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