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Response by Charitable Organizations to the Recent Terrorist Attacks Hearing

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Response by Charitable Organizations to the Recent Terrorist Attacks Hearing RESPONSE BY CHARITABLE ORGANIZATIONS TO THE RECENT TERRORIST ATTACKS HEARING BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ONE HUNDRED SEVENTH CONGRESS FIRST SESSION NOVEMBER 8, 2001 Serial No. 107–47 Printed for the use of the Committee on Ways and Means ( U.S. GOVERNMENT PRINTING OFFICE 76–594 WASHINGTON : 2002 For sale by the Superintendent of Documents, U.S. Government Printing Office Internet: bookstore.gpo.gov Phone: toll free (866) 512–1800; DC area (202) 512–1800 Fax: (202) 512–2250 Mail: Stop SSOP, Washington, DC 20402–0001 VerDate 11-MAY-2000 09:59 Jan 11, 2002 Jkt 000000 PO 00000 Frm 00001 Fmt 5011 Sfmt 5011 D:\DISC\76594.XXX txed01 PsN: txed01 COMMITTEE ON WAYS AND MEANS BILL THOMAS, California, Chairman PHILIP M. CRANE, Illinois CHARLES B. RANGEL, New York E. CLAY SHAW, JR., Florida FORTNEY PETE STARK, California NANCY L. JOHNSON, Connecticut ROBERT T. MATSUI, California AMO HOUGHTON, New York WILLIAM J. COYNE, Pennsylvania WALLY HERGER, California SANDER M. LEVIN, Michigan JIM MCCRERY, Louisiana BENJAMIN L. CARDIN, Maryland DAVE CAMP, Michigan JIM MCDERMOTT, Washington JIM RAMSTAD, Minnesota GERALD D. KLECZKA, Wisconsin JIM NUSSLE, Iowa JOHN LEWIS, Georgia SAM JOHNSON, Texas RICHARD E. NEAL, Massachusetts JENNIFER DUNN, Washington MICHAEL R. MCNULTY, New York MAC COLLINS, Georgia WILLIAM J. JEFFERSON, Louisiana ROB PORTMAN, Ohio JOHN S. TANNER, Tennessee PHIL ENGLISH, Pennsylvania XAVIER BECERRA, California WES WATKINS, Oklahoma KAREN L. THURMAN, Florida J.D. HAYWORTH, Arizona LLOYD DOGGETT, Texas JERRY WELLER, Illinois EARL POMEROY, North Dakota KENNY C. HULSHOF, Missouri SCOTT MCINNIS, Colorado RON LEWIS, Kentucky MARK FOLEY, Florida KEVIN BRADY, Texas PAUL RYAN, Wisconsin ALLISON GILES, Chief of Staff JANICE MAYS, Minority Chief Counsel SUBCOMMITTEE ON OVERSIGHT AMO HOUGHTON, New York, Chairman ROB PORTMAN, Ohio WILLIAM J. COYNE, Pennsylvania JERRY WELLER, Illinois MICHAEL R. MCNULTY, New York KENNY C. HULSHOF, Missouri JOHN LEWIS, Georgia SCOTT MCINNIS, Colorado KAREN L. THURMAN, Florida MARK FOLEY, Florida EARL POMEROY, North Dakota SAM JOHNSON, Texas JENNIFER DUNN, Washington Pursuant to clause 2(e)(4) of Rule XI of the Rules of the House, public hearing records of the Committee on Ways and Means are also published in electronic form. The printed hearing record remains the official version. Because electronic submissions are used to prepare both printed and electronic versions of the hearing record, the process of converting between various electronic formats may introduce unintentional errors or omissions. Such occur- rences are inherent in the current publication process and should diminish as the process is further refined. ii VerDate 11-MAY-2000 09:59 Jan 11, 2002 Jkt 000000 PO 00000 Frm 00002 Fmt 0486 Sfmt 0486 D:\DISC\76594.XXX txed01 PsN: txed01 C O N T E N T S Page Advisories announcing the hearing ........................................................................ 2 WITNESSES Internal Revenue Service, Steven Miller, Director, Exempt Organizations, Tax Exempt/Government Entities Division ....................................................... 57 American Bar Association Section of Taxation, Michael Hirschfeld ................... 84 American Institute of Philanthropy, Daniel Borochoff ......................................... 74 American Red Cross, Michael Farley ..................................................................... 20 BBB Wise Giving Alliance, Herman Art Taylor .................................................... 80 New York, New York, Hon. Eliot Spitzer, Attorney General ............................... 48 Salvation Army, Tom Jones .................................................................................... 26 September 11th Fund, Joshua Gotbaum ............................................................... 10 SUBMISSIONS FOR THE RECORD American Target Advertising, Inc., Manassas, VA, Mark J. Fitzgibbons, state- ment ...................................................................................................................... 99 Citizens Concerned About HOPE Worldwide, Lawrenceville, GA, statement .... 106 Community Foundation for the National Capital Region, Terri Lee Freeman, statement .............................................................................................................. 108 Crowley, Hon. Joseph, a Representative in Congress from the State of New York, statement .................................................................................................... 109 Federline, Pamela, Des Moines, WA, statement ................................................... 110 Gosnay, M.C., Marble Falls, TX, letter .................................................................. 111 Herger, Hon. Wally, a Representative in Congress from the State of Cali- fornia, statement .................................................................................................. 112 Independent Sector, Sara Mele´ndez, statement .................................................... 113 National Association of State Charity Officials, New York, NY, Karin Kunstler Goldman, statement ............................................................................. 115 Oklahoma City Community Foundation, Nancy Anthony, statement and at- tachments ............................................................................................................. 115 Philanthropic Research, Inc. (GuideStar), Williamsburg, VA, statement ........... 119 Robin Hood Foundation, New York, NY, David Saltzman, statement ................ 123 Theatre Communications Group, New York, NY; American Symphony Orches- tra League; Association of Performing Arts Presenters; Dance/USA; Inter- national Society for Performing Arts, Rye, NY; League of Historic American Theatres, Baltimore, MD; and OPERA America, joint statement ................... 127 iii VerDate 11-MAY-2000 09:59 Jan 11, 2002 Jkt 000000 PO 00000 Frm 00003 Fmt 0486 Sfmt 0486 D:\DISC\76594.XXX txed01 PsN: txed01 VerDate 11-MAY-2000 09:59 Jan 11, 2002 Jkt 000000 PO 00000 Frm 00004 Fmt 0486 Sfmt 0486 D:\DISC\76594.XXX txed01 PsN: txed01 RESPONSE BY CHARITABLE ORGANIZATIONS TO THE RECENT TERRORIST ATTACKS THURSDAY, NOVEMBER 8, 2001 HOUSE OF REPRESENTATIVES, COMMITTEE ON WAYS AND MEANS, SUBCOMMITTEE ON OVERSIGHT, Washington, DC. The Subcommittee met, pursuant to notice, at 9:30 a.m., in room 1100 Longworth House Office Building, Hon. Amo Houghton (Chairman of the Subcommittee) presiding. [The advisory, revised advisory, and revised #2 advisory follow:] (1) VerDate 11-MAY-2000 09:59 Jan 11, 2002 Jkt 000000 PO 00000 Frm 00005 Fmt 6633 Sfmt 6633 D:\DISC\76594.XXX txed01 PsN: txed01 2 ADVISORY FROM THE COMMITTEE ON WAYS AND MEANS SUBCOMMITTEE ON OVERSIGHT FOR IMMEDIATE RELEASE CONTACT: (202) 225–3625 November 1, 2001 No. OV–7 Houghton Announces Hearing on the Response by Charitable Organizations to the Recent Terrorist Attacks Congressman Amo Houghton (R–NY), Chairman, Subcommittee on Oversight of the Committee on Ways and Means, today announced that the Subcommittee will hold a hearing on the response by charitable organizations to the recent terrorist attacks. The hearing will take place on Thursday, November 8, 2001, in room 2318 Rayburn House Office Building, beginning at 10:00 a.m. Oral testimony at this hearing will be from invited witnesses only. Witnesses will include a representative from the Internal Revenue Service (IRS), the New York At- torney General, charitable organization watchdog groups, and leading charitable or- ganizations. However, any individual or organization not scheduled for an oral ap- pearance may submit a written statement for consideration by the Committee and for inclusion in the printed record of the hearing. BACKGROUND: Since September 11th, many charitable organizations have taken action to raise funds and provide assistance to victims of the tragedies and their families. The American people have reached out through these charities by donating more than $1 billion to the relief efforts. Charitable organizations are regulated both by the IRS and by State law. The IRS has implemented a process to provide speedy approval of the new groups seeking to provide assistance and has an ongoing responsibility to monitor the conduct of charitable organizations. Questions have been raised about the distribution of funds intended to assist those affected by the terrorist attacks. These include whether there should be coordination of the charitable response, whether applications for as- sistance are too cumbersome or duplicative, whether funds are flowing quickly enough to those in need, and what are appropriate uses of these funds by charities. In announcing the hearing, Chairman Houghton stated: ‘‘I want to believe that if a person gives money to help another—through a charitable organization—that money should end up as quickly as possible in the hands of the one who needs it.’’ FOCUS OF THE HEARING: The hearing will focus on the activities of charitable organizations in response to the recent terrorist attacks. DETAILS FOR SUBMISSION OF WRITTEN COMMENTS: Please Note: Due to the change in House mail policy, any person or organization wishing to submit a written statement for the printed record of the hearing should send it electronically to ‘‘[email protected]’’, along with a VerDate 11-MAY-2000 09:59 Jan 11, 2002 Jkt 000000 PO 00000 Frm 00006 Fmt 6633 Sfmt 6621 D:\DISC\76594.XXX txed01 PsN: txed01 3 fax copy to 202/225–2610 by the close
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