United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1995-06-29 monographic deposited born digital GA 1.13:T-GGD-95-198 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-95-198 P0b002ee180399e4a f:tgg95198 DGPO 2010-08-12 2011-03-28 GAOREPORTS-T-GGD-95-198 machine generated eng fdlp REPORT GAOREPORTS-T-GGD-95-198 T-GGD-95-198 Tax exempt organizations Income taxes Tax law Non-profit organizations Tax administration Tax exempt status Excise taxes Lobbying activities Reporting requirements Eligibility determinations IRS Taxpayer Compliance Measurement Program Testimony GGD 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. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-95-198/html/GAOREPORTS-T-GGD-95-198.htm GAO/T-GGD-95-198 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-95-198 Testimony GAO/T-GGD-95-198; Tax-Exempt Organizations: Additional Information on Activities and IRS Oversight; Tax exempt organizations Income taxes Tax law Non-profit organizations Tax administration Tax exempt status Excise taxes Lobbying activities Reporting requirements Eligibility determinations IRS Taxpayer Compliance Measurement Program