Internal revenue service an overview with a focus on charity oversight

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Charity Oversight Structure

The administration of the Internal Revenue Code provisions relating to charities is housed within the Tax-Exempt and Government Entities Division, which is, itself, divided into three divisions – the Employee Plans Division (responsible for pension and retirement plans), the Government Entities Division (responsible for tax issues affecting federal, state and local government entities, Indian tribal governments and tax-exempt bonds) and the Exempt Organizations Division (responsible for tax-exempt organizations, including charities, and political organizations).

The Exempt Organizations Division is headed by a Director, located in Washington, DC, who oversees three functional units: Rulings & Agreements, Customer Education & Outreach and Examinations.
Rulings & Agreements is responsible for the processing of applications for tax-exempt status, the issuance of private letter rulings on proposed transactions, the provision of technical advice to revenue agents conducting examinations, and the development and issuance of formal and informal guidance on matters involving tax-exempt organizations and political organizations. The Rulings & Agreements function is primarily located in Cincinnati, OH, where virtually all applications for exemption and simple private letter ruling requests are processed, and in Washington, DC, where more significant interpretative questions are addressed. The
Customer Education & Outreach is responsible for the development and dissemination of general information for tax-exempt organizations, including simplified publications and workshops for smaller tax-exempt entities. The staff is located primarily in Washington, DC.
The Exempt Organizations Examinations function is responsible for the enforcement programs, including strategic enforcement planning, examinations, compliance checks and enforcement program analysis. The office is headed by the Director, EO Examinations whose office is located in Dallas, TX. The Dallas office oversees groups of revenue agents who specialize in tax-exempt organizations. The revenue agent groups are arranged in five EO Areas dispersed geographically around the US, each supervised by an EO Area Manager:

  • Northeast Area Office – located in Brooklyn, NY and responsible for New York and New England.

  • Mid-Atlantic Area Office – located in Mountainside, NJ and responsible for the Mid-Atlantic States, Ohio, Virginia and North Carolina.

  • Gulf Coast Area Office – located in Atlanta, GA and responsible for the southeastern US and Texas.

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