The Tax-Exempt and Government Entities section of the IRS recently released its 2011 annual report and 2012 work plan.  The report provides that the IRS performed traditional examinations on 11,699 returns from tax-exempt organizations.  The IRS performed compliance checks on 3,194 returns from tax-exempt organizations.  A few highlights from the IRS’s 2012 work plan include: 

(1) continuing the automatic revocation of tax-exempt organizations that do not file an information return for three consecutive years;

(2) a review of organizations who self-declare that they are tax-exempt under sections 501(c)(4), (5), and (6);

(3) continued enforcement of tax law rules relating to political campaigns and campaign expenditures;

(4) a review of organizations that report unrelated business activities on Form 990, but have not filed a Form 990-T;

(5) an examination of tax-exempt organizations that operate overseas to ensure those activities are consistent with the organization’s charitable purpose; and

(6) the continued examination of colleges and universities to ensure compliance (previously blogged about here).

Tags: 2012 work plan, colleges, exemption, Form 990, IRS, tax-exempt, universities