This web page will explain the IRS audit process for charities and other nonprofit organizations. IRS Exempt Organizations is continuously exploring how to improve our service to charities and other nonprofit organizations, and hopes you will find the information on this page useful.
Recent changes affecting Type III Supporting Organizations
On February 4, 2012, the Director of Exempt Organizations, Ruling and Agreements, issued a memorandum instructing EO Determinations specialists to cease issuing determinations based on the 2009 proposed regulations.
Effective immediately, EO Determinations may issue determination
letters classifying organizations as either functionally integrated or
non-functionally integrated Type III supporting organizations if they
satisfy the criteria set forth in the final and temporary regulations.