Note:

These examples are not intended to be all inclusive.

The following EO examples would result in a no change (i.e., DC 02/107) (assuming there are no other issues), not a change due to correction of operations (i.e., DC 52/214), in situations such as:

The EO didn’t properly complete Schedule A, Public Charity Status and Public Support, or other Schedules with the Form 990 series, but the omissions/errors did not result in penalties under IRC Section 6652(c) and did not change the EO’s tax exempt status.

The EO didn’t answer all the right questions on the Form 990, but the omissions/ errors did not result in penalties under IRC section 6652(c).

The EO filed a delinquent return with the service center for a return that was not open under examination, and the service center assessed penalties.

The EO didn’t attach a list with the Form 990 of all grants and contributions made.

The EO didn’t properly report the income or expenses on the correct lines of the return, or there were variances between the return and the books and records, but such errors resulted in no tax changes or penalties assessed.

The Form 990 series didn’t supply all of the required officers, directors and trustees’ information. The examiner did not secure an amended Form 990 and did not assess penalties under IRC section 6652(c).