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2015

Internet Law

University of Pittsburgh School of Law

Charitable oversight

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Charitable Organization Oversight: Rules V. Standards, Philip Hackney Jan 2015

Charitable Organization Oversight: Rules V. Standards, Philip Hackney

Articles

Congress has traditionally utilized standards as a means of communicating charitable tax law in the Code. In the past fifteen years, however, Congress has increasingly turned to rules to stop fraud and abuse in the charitable sector. I review the rules versus standards debate to evaluate this trend. Are Congressional rules the best method for regulating the charitable sector? While the complex changing nature of charitable purpose would suggest standards are better, the inadequacy of IRS enforcement and the large number of unsophisticated charitable organizations both augur strongly in favor of rules. Congress, however, is not the ideal institution to …