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.
A U.S. organization that transfers funds to a charitable foreign organization if the U.S. organization controls the use of the funds or if the foreign organization is only an administrative arm of the U.S. organization. Certain Canadian, Israeli, or Mexican charitable organizations, under income tax treaties with those countries.
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