Competition Between Tax-Exempt Organizations and Taxable Businesses
T-GGD-88-43: Published: Jun 28, 1988. Publicly Released: Jun 28, 1988.
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GAO discussed the issue of competition between tax-exempt organizations and taxable businesses. GAO found that: (1) competition was a major concern to both communities because they were increasingly providing similar services; (2) complete data did not exist to quantify the exact nature, extent, and impact of the competition; (3) tax-exempt groups have grown significantly in number and types of activities; (4) tax-exempt groups have become more reliant on income-producing activities and less reliant on charitable and government sources of revenue to fund their activities; and (5) these income-producing activities may result in competition with taxable businesses, but a lack of data made it difficult to measure their impact on the business sector. GAO also found that: (1) representatives of tax-exempt groups believed that income-producing activities furthered their groups' exempt purposes, but business representatives stated that such activities exceeded tax-exempt organizations' traditional roles; (2) business representatives believed that tax-exempt groups had a competitive advantage due to their tax-exempt status and other benefits; and (3) a substantial number of businesses reported experiencing competition from one or more tax-exempt groups, but the type of competitor and the extent and effects of competition varied by industry.
Oct 19, 2020
Tax Administration:
Opportunities Exist to Improve Oversight of Hospitals' Tax-Exempt StatusGAO-20-679: Published: Sep 17, 2020. Publicly Released: Oct 19, 2020.
Sep 23, 2020
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Taxpayer Service:
IRS Could Improve the Taxpayer Experience by Using Better Service Performance MeasuresGAO-20-656: Published: Sep 23, 2020. Publicly Released: Sep 23, 2020.
Aug 31, 2020
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Abusive Tax Schemes:
Offshore Insurance Products and Associated Compliance RisksGAO-20-589: Published: Jul 30, 2020. Publicly Released: Aug 31, 2020.
Jun 29, 2020
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Taxpayer Compliance:
More Income Reporting Needed for Taxpayers Working through Online PlatformsGAO-20-366: Published: May 28, 2020. Publicly Released: Jun 29, 2020.
Jun 16, 2020
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Tax Exempt Organizations:
IRS Increasingly Uses Data in Examination Selection, but Could Further Improve Selection ProcessesGAO-20-454: Published: Jun 16, 2020. Publicly Released: Jun 16, 2020.
May 1, 2020
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Management Report:
Improvements Are Needed to Enhance the Internal Revenue Service's Internal Control over Financial ReportingGAO-20-480R: Published: May 1, 2020. Publicly Released: May 1, 2020.
Apr 30, 2020
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Priority Open Recommendations:
Internal Revenue ServiceGAO-20-548PR: Published: Apr 23, 2020. Publicly Released: Apr 30, 2020.
Apr 1, 2020
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Payment Integrity:
Selected Agencies Should Improve Efforts to Evaluate Effectiveness of Corrective Actions to Reduce Improper PaymentsGAO-20-336: Published: Apr 1, 2020. Publicly Released: Apr 1, 2020.
Mar 2, 2020
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Identity Theft:
IRS Needs to Better Assess the Risks of Refund Fraud on Business-Related ReturnsGAO-20-174: Published: Jan 30, 2020. Publicly Released: Mar 2, 2020.
Feb 26, 2020
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Individual Retirement Accounts:
IRS Could Better Inform Taxpayers about and Detect Noncompliance Related to Unconventional AssetsGAO-20-210: Published: Jan 27, 2020. Publicly Released: Feb 26, 2020.
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