Tax News Update    Email this document    Print this document  

March 14, 2022

IRS TE/GE publishes three new Technical Guides on religious entities, self-dealing taxes, and taxable expenditure excise taxes

The IRS Tax Exempt and Government Entities division (TE/GE) has published three new Technical Guides (TGs) to combine and update Audit Technique Guides available on with other IRS technical content: (1) TG 23 Religious and Apostolic Associations IRC 501(d), Publication 5627; (2) TG 58 Excise Taxes on Self-Dealing under IRC 4941, Publication 5616; (3) TG 62 Excise Taxes on Taxable Expenditures under IRC 4945, Publication 5590. In addition, TG 3-8 Termination of Private Foundation Status IRC 507 has been renamed TG 3-22 Termination of Private Foundation Status IRC 507.