In this webinar, Marcus Owens - a former director of the Exempt Organizations Division of the Internal Revenue Service - provides an overview of the I.R.S.'s role in regulating charitable organizations. Owens first describes the agency's authority with regard to tax-exempt organizations, as established by the 16th Amendment to the United States Constitution and the Internal Revenue Code. He then summarizes the types and features of charitable organizations established under the Internal Revenue Code, and the regulatory provisions allowing, for example, the imposition of excise taxes on tax-exempt organizations engaging in certain disapproved activities, such as political campaigning, excess benefit transactions and self-dealing. Owens then sets out the structure of the I.R.S. and the Tax-Exempt and Government Entities Division, including the leadership, the division's units (Rulings & Agreements, Customer Education & Outreach, and Examinations) and geographical organization of the division. A description of the charities oversight process follows, including the three major areas of interaction between the agency and charities: the application for tax-exempt status, the annual return filing process, and via an examination or audit. Finally, Owens reviews the bases for - and restrictions on - cooperation between the I.R.S. and state attorneys general.