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.

Full Article from 2010 November/December Pennsylvania Dental Journal Letter from Camille Kostelac-Cherry, Esq. Sample Conflict of Interest Policy  Sample Conflict of Interest Acknowledgement Sample Employee Protection Policy Required Tax Returns, Lisa A. Ritter, CPA, CFE, CITP

Sample Document Management Policy Sample Document Retention Policy Sample Record Destruction Policy Sample Record Protection and Destruction Policy Governance Check Sheet