Transcription of Audit Technique Guide for Fundrasising Activities
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Audit Technique Guide for Fundrasising Activities
1 Audit Technique Guide Fundraising Activities Introduction This Guide addresses examining tax exempt organization fundraising and provides: Background information Audit guidelines Audit techniques Audit procedures This Guide is not all-inclusive and doesn t intend to limit agents to identifying issues or using techniques not listed in this Guide . For information on fundraising issues involving political organizations, see the Audit Technique Guide for Political Organizations. For information on fundraising issues involving gaming Activities , see the Audit Technique Guide for Organizations Conducting Gaming Activities . This manual is organized into five sections: Background information Activities (professional fundraisers, fundraising events, internet fundraising) Records (solicitations, disclosures, cash contributions, non-cash contributions) Reporting (Form 990-EZ, Form 990: Core Return, Schedule G, Schedule M, Form 990-PF, Form 990-T) Audit procedures (pre- Audit , field/OCEP, penalty considerations, case closing) Background Most, if not all, tax exempt organizations need money.
Audit Technique Guide ... Records (solicitations, disclosures, cash contributions, non-cash contributions) ... percentage of the gross receipts. In either situation, consider reviewing the contracts to determine if excess benefit transactions exist. Be aware that most
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