IRS Audit Information

Early in 2010, PDA became aware of a recent IRS trend in auditing not-for-profit organizations. Professional associations, including their district and local chapters, were affected by this, and organized dentistry was no exception. As a result of a random IRS audit of one of our local dental societies, we have developed some guidelines for all of our component societies to follow.

 The following are pdf files. If you have trouble viewing the documents, download Acrobat Reader now.

PDA has created an Audit Question and Answer Group on The PDA Social Network to provide an outlet for component leaders to ask questions and receive answers relating to these non-profit audit issues. Moderating the group is PDA CEO Camille Kostelac-Cherry, Esq., PDA Legal Counsel Thomas Weber, Esq., and PDA Accountant Lisa Ritter, CPA, CFE. To participate, visit the Group homepage at www.community.padental.org/AuditQandA. Once on the group homepage, click the "Join Group" button on the right hand side of the page. Then access the Forum or Library for information you're looking for.

Periodically PDA will post brief informational highlights on IRS tax and audit issues. The “articles” will focus on very basic how-to information applicable to all components, such as how to obtain an EIN or change an existing EIN, where to find IRS documents, how to file tax returns and which are required, etc. An archive of those articles can be found below: