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 2006-07-27 monographic deposited born digital 67 p. GA 1.13:GAO-06-799 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-799 P0b002ee18037b53b f:d06799 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-06-799 machine generated eng fdlp REPORT GAOREPORTS-GAO-06-799 GAO-06-799 Charitable organizations Comparative analysis Data collection Foundations (organizations) Funds management Noncompliance Program abuses Tax exempt organizations Tax exempt status Tax law Tax violations Taxes Other Written Product A57544 Donor-advised funds and supporting organizations are two charitable-giving options that have received attention from Congress and the Internal Revenue Service (IRS) for their potential to facilitate noncompliance with tax law. As requested, GAO is providing information on donor-advised funds and supporting organizations related to (1) federal laws and regulations, compared to private foundations; (2) financial and organizational characteristics; and (3) types of noncompliance and promotion methods and challenges identifying them. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-799/html/GAOREPORTS-GAO-06-799.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-799/pdf/GAOREPORTS-GAO-06-799.pdf GAO-06-799 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-799 Other Written Product GAO-06-799; Tax-Exempt Organizations: Collecting More Data on Donor-Advised Funds and Supporting Organizations Could Help Address Compliance Challenges; Charitable organizations Comparative analysis Data collection Foundations (organizations) Funds management Noncompliance Program abuses Tax exempt organizations Tax exempt status Tax law Tax violations Taxes Public Law 91-172 Public Law 100-203 Public Law 104-168 Public Law 108-357