IRS' Information on Revoked Charitable Tax-Exempt Organizations Could Be Improved
GGD-85-36
Published: May 14, 1985. Publicly Released: May 14, 1985.
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Highlights
GAO reviewed information on the Internal Revenue Service's (IRS) enforcement of tax exemption provisions governing charitable organizations.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Internal Revenue Service | To improve control over the recording and publicizing of information on revoked tax-exempt charitable organizations, the Assistant Commissioner of Internal Revenue for Employee Plans and Exempt Organizations should establish procedures to reconcile revocations shown in the IRS Bulletin, the Exempt Organizations/Business Master File, and the Audit Information Management System. If data in these sources continue to disagree, IRS should take further steps to identify and correct the cause of the inconsistencies. |
IRS has implemented the necessary action to correct the deficiencies noted in this report.
|
| Internal Revenue Service | IRS should revise the Internal Revenue Bulletin and the information presented in Publication 78 and its supplements so the public can clearly determine which revoked organizations are appealing IRS decisions and are thus entitled to continue receiving tax deductible contributions during the appeal. |
IRS has modified the language in the current Internal Revenue Bulletin announcement.
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Topics
Charitable organizationsData integrityTax administration systemsTax exempt organizationsTax exempt statusTax nonpaymentInformation systemsReconciliation processTax exemptionsData entry