The General Accounting Office has issued a report requested by the Senate Finance Committee that reviews oversight of charities and makes recommendations for improvement. Tax-Exempt Organizations: Improvements Possible in Public, IRS and State Oversight of Charities is available at Report GAO-02-526. The report found that Form 990, the annual return filed by most charities, does not provide adequate information for oversight, and advises caution in using data derived from it. It also finds that the IRS lacks "results-oriented goals and strategies for its oversight of charities," and that inadequate data sharing between the IRS and state charity officials is also a problem. The report recommends that the IRS develop results-oriented goals and measures for oversight as well as procedures for sharing data with the states. It also recommends that the IRS improve the reliability of the data it collects from the charitable community.