Tax Agency Declines to Create Separate Charity Database

As Congress and others step up their scrutiny of charities, many lawmakers, watchdog groups, academic researchers, and others are disappointed that the Internal Revenue Service has decided not to set up a database that will make it easy for the public to gather data in the informational tax returns that nonprofit groups file online.

When the IRS announced last month that over the next two years it will gradually start requiring large groups to file their returns via the Internet, many

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