IRS Considers Monitoring Charity Efficiency

The Internal Revenue Service may take aggressive steps to help the public identify inefficient and ineffective nonprofit organizations, says Steven T. Miller, the commissioner of the agency's tax-exempt and government-entities division.

"Efficiency and effectiveness have obvious implications when you consider the level of subsidy being provided here," Mr. Miller said. "Should the public be able to rely on the Internal Revenue Service and the states to be sure when they make a

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