Tilting the balance of power towards the middle

I must take issue with David Emerson’s response to Rick Cohen’s article on philanthropic watchdogs.

The experience of the American foundation sector speaks forcefully to the need for both government regulation and enforcement and the oversight of watchdog non-profit organizations. The Internal Revenue Service is responsible for monitoring the compliance of more than 90,000 foundations with the legislation and regulations that govern them. To date, the IRS has had neither the funds nor the will to do a decent job. Its approach to monitoring has been permissive and lacklustre, and its willingness to enforce the rules has been weak at best.