United Nations: Status of Alternative Revenue Raising Proposals

Pursuant to a congressional request, GAO reviewed the United Nations' ability to raise revenues outside of member assessments, focusing on: (1) whether U.N. organizations receive substantial contributions from private sources; (2) whether the United Nations has authority to implement revenue-raising options, including the imposition of taxes or fees within the jurisdictions of member states, and how the proposals would be processed in the U.N. system; (3) the U.S. position on U.N. authority to impose taxes within the jurisdictions of member states; and (4) U.N. proposals for raising revenues and the status of these proposals.