Failure of Tax-Exempt Organizations to File Employment Tax Returns

GGD-77-48: Published: Apr 20, 1977. Publicly Released: Apr 20, 1977.

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Analysis of the employment tax filing requirements and payment records of a random sample of 499 tax exempt organizations located throughout the country indicated that between 6,203 and 17,091 such organizations liable for employment taxes failed to file a tax return in 1975 and to pay the taxes. The dollar amount associated with these delinquent returns is between $1.1 million and $7.0 million.

The annual information returns filed by tax-exempt organizations required to do so contain specific data on the amount of compensation paid to officers and employees by the organization in the tax filing year. This data could be incorporated in each tax-exempt organization's record on the exempt organization master file and then matched against the organization's tax account on the business master file.

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  • tax icon, source: Eyewire

    Priority Open Recommendations:

    Internal Revenue Service
    GAO-20-548PR: Published: Apr 23, 2020. Publicly Released: Apr 30, 2020.

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