# kaal:claim:3981021-009

**Claim.** The default regulatory remedy is impaired at the source: the IRS division charged with monitoring charities remains understaffed and underfinanced and is able to audit only a small percentage of charities annually.

**Type.** failure  **Support.** evidenced

**Holds when.**

- United States charity oversight
- IRS exempt organizations enforcement

**Source quote.**

> For example, the IRS division charged with monitoring charities remains understaffed and underfinanced and is only able to audit a small percentage of charities annually.

**From.** Wulf A. Kaal, *How Decentralized Autonomous Organizations Optimize Charitable Giving* (2021), Proposed Solutions, Increased Regulatory Oversight, page 16

**Cite as.** Wulf A. Kaal, How Decentralized Autonomous Organizations Optimize Charitable Giving (2021). SSRN: https://ssrn.com/abstract=3981021

**Verify.** sha256 of source PDF `9d8bc78d119c780c96c89ce3e820f4ac8b037d39b3ade59feb4e40d46b048288` at https://raw.githubusercontent.com/wulfkaal/Academic-Papers/main/papers/pdf/Kaal%20-%202021%20-%20How%20Decentralized%20Autonomous%20Organizations%20Optimize%20Charitable%20Giving.pdf

**Failure mode.** Under-resourced charity regulator  (family: supervisory-capacity-gap)

**Topics.** compliance

**Keywords.** regulatory-oversight, irs, enforcement-capacity, charity-regulation

**Canonical form.** This markdown file is the canonical hashed representation of the claim. Its sha256 is the content hash used for attestation.