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GGD-96-47R 1 (1995-11-08)

handle is hein.gao/gaobackzr0001 and id is 1 raw text is: United States GAc) General Accounting Office Washington, D.C. 20548 General Government Division B-270104 November 8, 1995 The Honorable Ernest Istook House of Representatives Dear Mr. Istook: At your request we have analyzed Internal Revenue Service (IRS) Statistics of Income (SOI) data for organizations exempt under Internal Revenue Code sections 501(c)(3) through 501(c)(9) that fied IRS Form 990.' You specifically requested us to report 1) the number of exempt organizations receiving government grants and the amount of grants that they receive; 2) the number of 501(c)(3) grantees that report lobbying expenditures and the amount of such expenditures that they report; 3) the number of 501(c)(3) grantees whose lobbying expenditures exceed $25,000; 4) the percent of 501(c)(3) grantees that report lobbying expenditures; 5) the percent of total 501(c)(3) lobbying expenditures that grantees account for; and 6) the number of 501(c)(4) through 501(c)(9) grantees that report expenditures for political activities and the amount of such expenditures that they report. It should be noted that there are limitations to the IRS data. From the available data we were not able to determine the overall number of tax exempt organizations that received federal grants. Specifically, the IRS data relating to grants covered grants received from all levels of government, not just from the federal government and, therefore, the grantees we have identified may include organizations that received no federal grants. Conversely, the data did not include all federal grants received by exempt organizations. Grants received by short form (or 990EZ) filers and grants that were of direct benefit to the grantor (as opposed to grants whose primary purpose was to provide a service directly benefitting the public) are not required to be reported separately and thus could not be identified from the IRS data. As a consequence, the grantees that we have identified may not include all organizations that received federal grants. 'It should be noted that while SOI samples are considered reasonably reliable, they are estimates and subject to sampling error. The data we analyzed were for tax year 1992, the latest available. Our analyses of grant receipts and lobbying expenditures did not include organizations filing the IRS Form 990EZ as they are not required to report grant receipts as a separate line item. K Co q(P GAO/GGD-96-47R, Tax Exempt

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