The vast majority of charities in the United States operate in a regulatory blind spot, as they are neither meaningfully evaluated when they apply for charitable status nor substantively monitored after they receive charitable status. Driven by severe budget constraints, the IRS decided to...

It has long been recognized that governments world-wide, and the State, will support charities with financial support because the charities operate to offer functions which would otherwise have to be undertaken by the government. When the call was made for papers for this special issue, the...