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<classification authority="sudocs">GA 1.13:GAO-07-29</classification>
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 <reportNumber>GAO-07-29</reportNumber>
 <subject>Banking regulation</subject>
 <subject>Credit unions</subject>
 <subject>Economically depressed areas</subject>
 <subject>Executive compensation</subject>
 <subject>Financial analysis</subject>
 <subject>Income statistics</subject>
 <subject>Income taxes</subject>
 <subject>Internal controls</subject>
 <subject>Lending institutions</subject>
 <subject>Loans</subject>
 <subject>Tax exempt organizations</subject>
 <subject>Tax exempt status</subject>
 <subject>Transparency</subject>
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 <title>Credit Unions: Greater Transparency Needed on Who Credit Unions Serve and on Senior Executive Compensation Arrangements</title>
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<abstract>Legislative and regulatory changes have blurred distinctions
between credit unions and other depository institutions and	 
raised questions about the tax-exempt status of credit unions.	 
This report (1) assesses the effect of the Credit Union 	 
Membership Access Act on credit union membership and charters,	 
(2) reviews the National Credit Union Administration&apos;s (NCUA)	 
efforts to expand services to low- and moderate-income		 
individuals, (3) compares rates offered by credit unions with	 
comparably sized banks, (4) discusses unrelated business income  
tax issues, and (5) assesses transparency of credit union senior 
executive compensation. To address our objectives, we obtained	 
NCUA data on credit union membership, charter changes, efforts to
target those of modest means, and executive disclosure		 
requirements. We also analyzed Federal Reserve Board&apos;s Survey of 
Consumer Finances and Internal Revenue Service data.</abstract>
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<identifier type="preferred citation">GAO-07-29</identifier>
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<subject>
 <topic>Banking regulation</topic>
 <topic>Credit unions</topic>
 <topic>Economically depressed areas</topic>
 <topic>Executive compensation</topic>
 <topic>Financial analysis</topic>
 <topic>Income statistics</topic>
 <topic>Income taxes</topic>
 <topic>Internal controls</topic>
 <topic>Lending institutions</topic>
 <topic>Loans</topic>
 <topic>Tax exempt organizations</topic>
 <topic>Tax exempt status</topic>
 <topic>Transparency</topic>
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  <partNumber>Title 12 Section 2901</partNumber>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 108 Page 2163</partNumber>
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 <identifier type="Statute citation">108 Stat. 2163</identifier>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 112 Page 913</partNumber>
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 <identifier type="Statute citation">112 Stat. 913</identifier>
 <identifier type="Statute citation">112 Stat. 914</identifier>
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