Federal tax laws for nonprofits are complex, having evolved over
nearly nine decades. Too many interests are at stake by now, and any
changes in the laws will be gradual at best. State and local laws almost
always defer to federal law; the states don't have enough lawyers to
redefine all this complexity. This "trickle-down" has a serious impact on
the tax base (such as sales and property taxes). But at the same time,
there's almost no enforcement at the federal level. Once a determination
is made, it's rare that this status is revoked for cause. The author feels
that this lack of regulation has led to serious abuses by nonprofits --
from fat salaries and unlimited expense accounts, to outright swindles.
ISBN 1-55972-387-4
Extract the names from this source