IRS' Examination Selection System for Exempt Organizations' Unrelated Business Income
GGD-85-64
Published: Jul 08, 1985. Publicly Released: Jul 08, 1985.
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Highlights
GAO analyzed the Internal Revenue Service's (IRS) examination selection system for tax-exempt organizations earning unrelated business income (UBI).
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Office of the Assistant Commissioner (Employee Plans and Exempt Organizations) | The Assistant Commissioner of Internal Revenue for Employee Plans and Exempt Organizations should further analyze existing data on UBI tax examinations to gain increased insight into the nature and magnitude of UBI noncompliance. |
Closed – Implemented
An IRS Taxpayer Compliance Measurement Program (TCMP) was completed in September 1989 and the results were used to revidse forms 990 and 990T, as well as to develop a score to use in selecting returns for examination.
|
| Office of the Assistant Commissioner (Employee Plans and Exempt Organizations) | The Assistant Commissioner of Internal Revenue for Employee Plans and Exempt Organizations should develop, collect, and analyze information on all types of UBI organizations and develop specific UBI activities. |
Closed – Implemented
IRS developed a check sheet on UBI, which is intended to identify nonfilers, as well as all types of UBI organizations. This effort will be used in conjunction with TCMP in FY 1988.
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Topics
Income taxesTax administrationTax exempt organizationsTax expendituresTax nonpaymentCompliance oversightTaxesTax revenuesTax policyPostal service