The Tax Exempt and Government Entities (TEGE)Division of the IRS comprises three business divisions: employee plans, exempt organizations, and governmental entities.

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The Tax Exempt and Government Entities (TEGE) Division of the IRS indeed comprises three primary business divisions focused on different sectors: Employee Plans (which deals with pension plans), Exempt Organizations (which oversees charities and non-profit organizations), and Governmental Entities (which addresses tax issues for federal, state, local, and tribal governments).