Commission Recommendations

In a report dated January 6, 2011 to Senator Charles Grassley, members of the Senator’s staff identified a variety of tax policy issues and questions related to religious and other nonprofit organizations. Senator Grassley asked ECFA to lead an effort to obtain input on the issues and questions from the religious and broader nonprofit sector. ECFA, in turn, formed the Commission on Accountability and Policy for Religious Organizations (“the Commission”).

All but one of the topics addressed in the Grassley Staff Report relate in some way to financial accountability and were addressed by the Commission in a report issued in December 2012. The remaining topic related to government regulation of political speech. The Commission addressed this topic in a separate report issued in August 2013.

The Commission’s recommendations included in its reports are reflected below:

• Government Regulation of Political Speech
• Executive Compensation and Excess Benefit Transactions
• Clergy Housing Exclusion
• Churches, Accountability, and Donor Engagement
• Public Disclosure of Highly Sensitive Information
• Love Offerings
• Other Recommendations:
  • IRS Advisory Committee for Religious Organizations
  • Independent Accreditation and ECFA’s Model
  • Religious Organization Examinations and Third-Party Oversight
  • Examinations of Church Leaders