[IRS Share of Combined Federal Campaign Solicitation Expenses]

The Internal Revenue Service (IRS) requested a decision concerning payment of a voucher for the expenses of an organization which conducted the Combined Federal Campaign for a group of contributing agencies. GAO held that: (1) Congress prohibited such financing methods; and (2) since the method the agencies used to allocate funds did not necessarily relate to the goods and services they received, it did not qualify for an exception to the prohibition. Accordingly, IRS should not certify the voucher for payment.