Tax-Exempt Organizations: Additional Information on Activities and IRS
Oversight (Testimony, 06/29/95, GAO/T-GGD-95-198).

More than one million organizations are approved for tax-exempt status
mainly because of their charitable and educational, social welfare, or
member benefit purposes.  The Internal Revenue Code allows exemption
under 25 categories, including charities, labor unions, social clubs,
and credit unions.  Some, particularly larger tax-exempt groups, have
relied upon service fees and businesslike activities to finance their
operations.  In 1950, the unrelated business income tax was introduced
to address what was seen as competition between tax-exempt organizations
and taxable businesses.  This testimony discusses the activities of
tax-exempt organizations, the revenue resulting from these activities,
and the extent to which the revenue may be subject to the unrelated
business income tax.  GAO focuses on the activities of charitable and
educational organizations and social welfare organizations.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  T-GGD-95-198
     TITLE:  Tax-Exempt Organizations: Additional Information on 
             Activities and IRS Oversight
      DATE:  06/29/95
   SUBJECT:  Tax exempt organizations
             Income taxes
             Tax law
             Non-profit organizations
             Tax administration
             Tax exempt status
             Excise taxes
             Lobbying activities
             Reporting requirements
             Eligibility determinations
IDENTIFIER:  IRS Taxpayer Compliance Measurement Program
             
------------------------------------------------------------------------

We regret that electronic text of GAO Testimony is not available at 
this time. 

See the GAO FAQ - Section 2.0 for printed copy ordering information.
The FAQ is automatically retrieved with all WAIS search results or 
can be obtained by sending e-mail to: [email protected]