1. Audit Technique Guides for Exempt Organizations
Examiners use these guides during audits of specific types of exempt organizations.
2. The Enduring Relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) Organizations
Read the IRS issue snapshot on the effect of a 501(c)(7) club’s non-member income on its unrelated business taxable income and exemption.