APPENDIX D
SOURCES OF INFORMATION ON CHARITIES

Internal Revenue Service
http://www.irs.gov/charities/

The Internal Revenue Service publishes the Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986. Updated and reissued annually, it lists the names of organizations to which contributions are deductible for federal income tax purposes under Section 170 of the Internal Revenue Code. Although the list is reasonably complete, it is not all-inclusive, and reputable organizations that qualify for deductible gifts may have been omitted.

State of California Registry of Charitable Trusts
1300 I Street, Suite 1101
Sacramento, CA
Mailing address: P.O. Box 903447
Sacramento, CA 94203-4470
(916) 445-2021
http://caag.state.ca.us/charities/

Charitable organizations soliciting contributions in California are required to file reports with the Registry of Charitable Trusts, California Attorney General’s Office. Many organizations are exempted by law from this requirement, including certain types of hospitals, religious organizations, educational institutions, and government agencies. All registered organizations must provide the Attorney General with a State Annual Report. Copies of these reports and founding documents of the registered organizations are available for public inspection in the office of the Registry of Charitable Trusts Sacramento, at the address listed above.

City of Los Angeles Police Commission’s, Charitable Services Section
200 South Spring Street, Room 1513
Los Angeles, CA 90012
(213) 978-1144 (Voice)

All nonprofit organizations making public appeals for charitable donations within the City of Los Angeles must register with the city’s Social Service Department. Organizations are required to supply reports on their income, expenditures, fundraising costs, purposes and personnel. This information appears on “Information Cards” that the institutions must present to every donor during public appeals.

The Department investigates the institutions for accuracy of reporting, counsels them, supplies additional information to people making inquiries, and endorses organizations that comply with its own standards. For further information, contact the Social Service Department, City of Los Angeles, Room 1501 City Hall, 200 North Spring Street, Los Angeles, CA 90012. Telephone: Public Appeals Office, (213) 580-1001.

BBB Wise Giving Alliance
4200 Wilson Boulevard, #800
Arlington, VA 22203
(703) 276-0100
http://www.give.org/

The BBB Wise Giving Alliance was formed in 2001 with the merger of the National Charities Information Bureau and the Council of Better Business Bureaus Foundation and its Philanthropic Advisory. It provides information on approximately 1,500 national and international organizations and maintains “a national watchdog service,” to uphold what it considers to be sound standards in philanthropy. It chooses which national charities it will evaluate and gives or withholds its approval of an organization on the basis of compliance with twenty “charity standards” established by BBB. Prospective donors should examine BBB’s “ratings,” which are sometimes controversial. These reports are available online.