United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2005-04-20 monographic deposited born digital 52 p. GA 1.13:GAO-05-561T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-561T P0b002ee1803956ff f:d05561t DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-05-561T machine generated eng fdlp REPORT GAOREPORTS-GAO-05-561T GAO-05-561T Data collection Federal regulations Federal taxes Federal/state relations Information resources management Labor force Noncompliance Regulatory agencies Strategic planning Tax administration Tax administration systems Tax exempt organizations Tax exempt status Tax law Tax violations Government and business Transparency Testimony A21981 The tax-exempt sector under section 501(c) of the Internal Revenue Code covers over a million-and-a-half entities of varying sizes and purposes. Its diversity allows it to address the needs of many citizens. To help it do so, Congress and some in the tax-exempt sector itself encourage good governance practices by exempt entities. Transparency over exempt entities' activities is aided by public access to their annual tax returns. As the nation's tax administrator, the Internal Revenue Service (IRS) has a key role in overseeing this sector. Oversight can help ensure adherence to exempt purposes, protect against abuses, and sustain public support for the sector. The Chairman of the House Committee on Ways and Means asked GAO to address (1) the growth of the section 501(c) tax-exempt sector; (2) the role of governance and transparency in ensuring that tax-exempt entities function effectively and with integrity; (3) IRS's capacity for overseeing the exempt sector, including its results and efforts to address critical compliance problems; and (4) states' oversight and their relationship with IRS in overseeing the tax-exempt sector. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-561T/html/GAOREPORTS-GAO-05-561T.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-561T/pdf/GAOREPORTS-GAO-05-561T.pdf GAO-05-561T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-561T Testimony GAO-05-561T; Tax-Exempt Sector: Governance, Transparency, and Oversight Are Critical for Maintaining Public Trust; Data collection Federal regulations Federal taxes Federal/state relations Information resources management Labor force Noncompliance Regulatory agencies Strategic planning Tax administration Tax administration systems Tax exempt organizations Tax exempt status Tax law Tax violations Government and business Transparency Public Law 91-172 Public Law 100-203 Public Law 105-277