The Exempt Organizations Division of the Internal Revenue Service makes certain internal training materials publicly available, to help the public understand how it administers exempt organizations tax law provisions:

• From 1979 through 2004, Division annually published a series of articles of interest to tax-exempt organizations, known as the Exempt Organizations Continuing Professional Education Technical Instruction Program. 
• In 2009, the IRS conducted training for exempt organizations specialists on governance issues; the materials used in those programs are published here.
• Guidesheets used by Exempt Organizations Determinations specialists to process certain cases are also available.

These materials were designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.