Tax Administration: Tax Law Compliance of Churches and Tax-Exempt Religious Organizations

GGD-88-84 Published: Aug 11, 1988. Publicly Released: Sep 13, 1988.

Highlights

Pursuant to a congressional request, GAO examined: (1) how the Internal Revenue Service (IRS) reviews tax law compliance for churches and other religious organizations; and (2) the difficulties IRS has in ensuring that churches comply with tax laws.

Full Report

Full Report (52 pages)

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Chuck Young

Managing Director

youngc1@gao.gov

(202) 512-4800

Topics

Tax Policy and Administration

Audit authorityAuditing proceduresLaw enforcementNoncomplianceTax administrationTax exempt organizationsTax exempt statusTax lawTax nonpaymentTax return audits