Compliance Checks

In addition to audits, the IRS conducts compliance checks to determine:

• Whether an organization is adhering to recordkeeping and reporting requirements and
• Whether an organization’s activities are consistent with its stated tax-exempt purpose.

A compliance check does not involve the examination of books and records and does not directly relate to determining a tax liability for any particular period.

For more information on compliance checks, see Publication 4386, Compliance Checks.