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Tax Exempt Organizations Compensation Audits: 403(b) and 457(b) and (f) -- June 2005 Article (PDF)
ALI-ABA; Free access to article for limited time Link to more items from this source
June 12, 2006

18 pages. "This outline will first review the new IRS audit programs and related initiatives. It will then describe the IRS arsenal of additional taxes and penalties that the IRS can impose when problems are discovered. Paramount among these are the 'intermediate sanction' excise taxes imposed personally on the directors and officers of an exempt organization under Section 4948 of the Code. Finally, this outline will summarize steps that can be taken to prepare for[.]"

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