If not, should you be?  That is the question the IRS will spend a lot of time trying to answer in the next couple of years.  The IRS's overseer, the Treasury Inspector General for Tax Administration (TIGTA), recently audited the IRS.  The TIGTA said the IRS should take steps to identify tax-exempt organizations that are not filing the required returns.  Therefore, the IRS has been requested to take steps to address tax exempt non-filers. 

Who is required to file a form 990, 990-EZ, or 990-N?  As with anything that deals with the IRS, the question is who is not required to file?  Here is the answer from the IRS's website.  If you have any questions or need advice, please contact us for a discussion on your specific situation.

Click here to see the TIGTA's full report.