IRS Audits of Non-Profit Organizations

When the IRS audits a non-profit organization, they normally ask to review the following:

Governing Instruments
Copy of Exemption letter
Minutes of meetings (usually several years worth)
Financial records, including check register, canceled checks, bank statements, invoices, receipts, and auditors report and working trial balance.
990's for years before and after year under audit
Copies of all other Federal tax and information returns filed, such as 940, 941, W-2, W-3, 1099 and 1096.
Pamphlets, brochures, descriptive literature, etc.
Newsletters, if the organization publishes one.