Community Service Facilities

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

The taxpayer should be asked whether the project included a community service facility. If so, what services were provided, and were they provided throughout the taxable year? How did the taxpayer determine that the facility was used primarily to provide services for individuals whose income is 60% or less than the area's median gross income as required by IRC §42(d)(4)(C)?

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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