The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area
146 Tax Notes 267 (2015)
7 Pages Posted: 7 Dec 2014 Last revised: 16 Jun 2019
Date Written: January 12, 2015
This paper briefly explains why the IRS’s adoption of an abbreviated application form (Form 1023-EZ) for organizations seeking recognition of their tax exemption under section 501(c)(3) results in a misuse of scarce compliance resources in the exempt organization area.
Keywords: 1023-EZ, exempt organizations, compliance, enforcement, short form, IRS
JEL Classification: H10, H11, H19, H20, H26, H29, K34, L30, L31
Suggested Citation: Suggested Citation