Tax insight

IRS identifies exempt organization guidance priorities, announces phase-out of paper refund checks

Insight
5 minute read
October 07, 2025

What happened?

Treasury and the IRS on September 30 released the 2025-2026 Priority Guidance Plan, which identifies guidance projects that are priorities for allocating Treasury and IRS resources during the July 1, 2025 through June 30, 2026 plan year. This year’s plan includes nine tax-exempt organization-specific pieces of priority guidance.  

The IRS on September 23 issued IR-2025-94 announcing the phase-out of paper tax refund checks beginning on September 30, which will affect exempt organizations.

Why is it relevant? 

The 2025-2026 Priority Guidance Plan identifies a number of guidance projects that could have significant tax compliance implications for tax-exempt organizations. Certain projects included on the prior year Priority Guidance Plan are not included in the 2025-2026 plan; however, some of those projects may be considered for inclusion in a future priority guidance plan.

Actions to consider

Exempt organizations should be on the lookout for upcoming IRS guidance in the areas described below that may impact their tax compliance responsibilities.

The IRS may issue temporary or interim guidance and request taxpayer comments on some of these issues. Exempt organizations should consider whether to submit comments if invited to do so by the IRS.