FY 2013 EO Workplan signals continued IRS scrutiny and increased enforcement

January 2013


The IRS's Exempt Organizations (EO) division has released its 2012 Annual Report and 2013 Workplan (the Workplan). Released annually, the Workplan provides insight into EO activities in the prior year and new and ongoing projects that EO will be focused on during the current fiscal year.

This year's Workplan signals continued scrutiny in areas including organizations with income that might be subject to unrelated business income tax, large private foundations, organizations with international operations, the correlation between fundraising and charitable spending, and the correlation between governance practices and tax compliance. The Workplan also signals the IRS’s interest in increased enforcement activities related to state-sponsored workers compensation organizations; central organizations holding group rulings; and organizations self-declaring as tax-exempt under sections 501(c)(4), (5), and (6).

Finally, for college and university stakeholders, FY 2013 also promises to bring the long-awaited final report summarizing EO’s findings in its Colleges and Universities Compliance Project.

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