Tax-Exempt Organizations: Improvements Possible in Public, IRS, and State Oversight of Charities

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A letter report issued by the General Accounting Office with an abstract that begins "The tremendous outpouring of charitable donations in response to September 11 has raised concerns about whether some charities are spending too much on fundraising and management and too little on the charitable purposes related to their tax-exempt status. GAO found that Form 990 expense data is inadequate for public oversight purposes because charities have considerable discretion in recording their expenses when it comes to fundraising, management, and charitable services. The Internal Revenue Service (IRS) lacks data on the type and extent of possible compliance issues among … continued below

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United States. General Accounting Office. April 30, 2002.

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A letter report issued by the General Accounting Office with an abstract that begins "The tremendous outpouring of charitable donations in response to September 11 has raised concerns about whether some charities are spending too much on fundraising and management and too little on the charitable purposes related to their tax-exempt status. GAO found that Form 990 expense data is inadequate for public oversight purposes because charities have considerable discretion in recording their expenses when it comes to fundraising, management, and charitable services. The Internal Revenue Service (IRS) lacks data on the type and extent of possible compliance issues among charities. Moreover, IRS oversight of charities suffers from a lack of results-oriented goals and strategies. Concerns have also been raised that IRS's resources have not kept pace with the growth in the charitable sector, and some measures suggest that available resources may not be used as effectively as in the past. State officials consider inadequate the charity data IRS shares with them. IRS does not proactively share some data that states are permitted to receive, such as denials and revocations of charities' tax-exempt status. Federal law prohibits sharing some data that state officials believe would be valuable, such as the status and results of examinations of charities' returns."

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Government Accountability Office Reports

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for the U.S. Congress investigating how the federal government spends taxpayers' money. Its goal is to increase accountability and improve the performance of the federal government. The Government Accountability Office Reports Collection consists of over 13,000 documents on a variety of topics ranging from fiscal issues to international affairs.

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  • April 30, 2002

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  • June 11, 2014, 5:03 a.m.

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Thumbnail image of item number 1 in: 'Tax-Exempt Organizations: Improvements Possible in Public, IRS, and State Oversight of Charities'.
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United States. General Accounting Office. Tax-Exempt Organizations: Improvements Possible in Public, IRS, and State Oversight of Charities, report, April 30, 2002; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc294720/: accessed January 15, 2025), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.

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