全球智库信息集成服务系统

This study—conducted by the Charities Regulation and Oversight Project at Columbia Law School and the Center on Nonprofits and Philanthropy at the Urban Institute—is the first systematic analysis of state-level oversight and regulation of US charities. It has three components: a legal analysis of laws pertaining to charities in 56 US jurisdictions; a survey of state and territory offices with oversight, regulatory, and enforcement authority over charities; and interviews with officials in over two-thirds of those offices. The organization of state charity offices and their jurisdictions vary greatly, often with less than one full-time-equivalent staff, and there are only 355 regulators across the states.