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Interim Report - Draft 09-10-08 v2.doc

Interim Report - Draft 09-10-08 v2.doc 2025

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The interim report on the Tax Exempt Bonds Compliance Check Questionnaire Initiative evaluates the post-issuance compliance and record retention practices of § 501(c)(3) organizations involved in tax-exempt bond financings. The initiative, launched by the IRS in 2007, aimed to assess the knowledge and implementation of compliance procedures among these organizations. Key findings indicate that while a majority reported having written procedures for compliance, only a small percentage demonstrated effective monitoring practices. The report highlights significant gaps in formal procedures and recordkeeping, suggesting a need for further follow-up and education within the sector to enhance overall compliance with federal tax requirements.

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