The Internal Revenue Service has issued two memos to clarify how it informally investigates organizations after receiving complaints.

The first describes how the agency checks nonprofit groups to make sure they deserve tax-exempt status and have not violated any laws or regulations that would endanger that status.

The second describes how the IRS handles complaints from the public or from other branches of government.

Both memos also explain the review process, which differs from a formal investigation. The fact sheets do not outline or describe any new procedures or regulations, only clarify those already in place.