Tax-Exempt Organizations:

Additional Information on Activities and IRS Oversight

T-GGD-95-198: Published: Jun 29, 1995. Publicly Released: Jun 29, 1995.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

GAO discussed the activities of tax-exempt organizations and the revenue resulting from these activities. GAO noted that: (1) the tax-exempt community is dominated by several categories of organizations and characterized by the concentration of resources among larger organizations; (2) many larger tax-exempt organizations rely on income-producing activities to fund their operations; (3) in 1993, about 3 percent of all tax-exempt organizations paid $173.6 million in unrelated business income tax to address competition between tax-exempt organizations and taxable businesses; (4) while tax-exempt organizations receive a substantial portion of revenue from other than contributions and membership dues, government grants do not comprise a major portion of their income; (5) the extent to which tax-exempt organizations may engage in lobbying depends upon the type of organization; and (6) the Internal Revenue Service's oversight of tax-exempt organizations mainly involves recognizing organizations for tax-exempt status, and ensuring that these organizations are operating for their approved purposes and paying the proper amount of excise taxes.

Sep 13, 2016

Sep 6, 2016

Jul 29, 2016

Jul 7, 2016

Jun 27, 2016

Jun 23, 2016

Apr 19, 2016

Apr 13, 2016

Apr 7, 2016

Mar 28, 2016

Looking for more? Browse all our products here