Notice 2026-36

Theresa A. Null, a former school board director and long-time non-profit volunteer, supports the IRS's investigation into non-profit executive salaries and benefits. She argues that the IRS should also provide non-profit board members with plain-language guides and direct access to full audit reports to help them better detect and prevent financial fraud.

The commenter suggests that tax-exempt organizations should have a cap on employee salaries, such as $250,000, to ensure they serve the public good rather than private interests. They argue that these organizations should also be more proactive in seeking pro bono work to justify their tax-free status.