According to BNA: About 200 of the 22,000 charities that participated in the 2005 Combined Federal Campaign, the nation's largest annual workplace giving program, have questionable exempt status and may not be legitimate charities under tax code Section 501(c)(3). In addition, GAO said in testimony before the Oversight Subcommittee, it was able to create a bogus charity and successfully apply to three large local campaigns. GAO investigated 15 CFC charities and found that all 15 engaged in abusive and potentially criminal activity by not forwarding payroll taxes withheld from their employees, along with other taxes, to the Internal Revenue Service. Text of the GAO letter is at http://www.gao.gov/cgi-bin/getrpt?GAO-06-959R.