IRS Continues Focus on Governance

By Grant Williams

The Internal Revenue Service is not backing away from its controversial efforts to promote good governance by charities, says its top nonprofit regulator. The federal tax code does not explicitly set out governance standards for the IRS to enforce, but the tax agency for more than two years has been keeping a close eye on charities’ governance practices—a move that has drawn criticism from some observers.

Sarah Hall Ingram, commissioner of the IRS’s Tax Exempt and