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:
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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.
Jan 30, 2018
Tax Fraud and Noncompliance:
IRS Can Strengthen Pre-refund Verification and Explore More UsesGAO-18-224: Published: Jan 30, 2018. Publicly Released: Jan 30, 2018.
Dec 20, 2017
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Tax Information Returns:
Shared Service Centers Generally Transmitted Federal Wage and Tax Data on Time for Tax Year 2016GAO-18-90R: Published: Nov 20, 2017. Publicly Released: Dec 20, 2017.
Dec 18, 2017
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Sales Taxes:
States Could Gain Revenue from Expanded Authority, but Businesses Are Likely to Experience Compliance CostsGAO-18-114: Published: Nov 16, 2017. Publicly Released: Dec 18, 2017.
Nov 30, 2017
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Tax Gap:
IRS Needs Specific Goals and Strategies for Improving ComplianceGAO-18-39: Published: Oct 31, 2017. Publicly Released: Nov 30, 2017.
Nov 28, 2017
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Identity Theft:
Improved Collaboration Could Increase Success of IRS Initiatives to Prevent Refund FraudGAO-18-20: Published: Nov 28, 2017. Publicly Released: Nov 28, 2017.
Sep 6, 2017
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Affordable Care Act:
IRS Should Mitigate Limitations of Data to Be Used for the Age and Gender Adjustment for the Tax on High-cost Health PlansGAO-17-661: Published: Sep 6, 2017. Publicly Released: Sep 6, 2017.
May 18, 2017
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Employment Taxes:
Timely Use of National Research Program Results Would Help IRS Improve Compliance and Tax Gap EstimatesGAO-17-371: Published: Apr 18, 2017. Publicly Released: May 18, 2017.
May 17, 2017
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Management Report:
Improvements Are Needed to Enhance the Internal Revenue Service's Internal Control over Financial ReportingGAO-17-454R: Published: May 17, 2017. Publicly Released: May 17, 2017.
Apr 27, 2017
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IRS Return Selection:
Improved Planning, Internal Controls, and Data Would Enhance Large Business Division Efforts to Implement New Compliance ApproachGAO-17-324: Published: Mar 28, 2017. Publicly Released: Apr 27, 2017.
Apr 26, 2017
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2017 Filing Season:
New Wage Verification Process Holds Promise but IRS Faced Implementation ChallengesGAO-17-525T: Published: Apr 26, 2017. Publicly Released: Apr 26, 2017.
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