CharityWatch's rating of the Project on Government Oversight (POGO) is for the 501(c)(3) public charity (tax ID #52-1739443). The rating does not include the financial activities of POGO's related 501(c)(4) tax-exempt, social welfare organization, POGO Action (tax ID #81-1092790). According to the POGO audit of December 31, 2023 (Note 8, POGO Action, Inc.):
"Due to restrictions placed on Section 501(c)(3) organizations, POGO Action Inc. ('POGO Action') was created as a 501(c)(4) organization. POGO Action is organized for purposes of social welfare, including but not limited to conducting research, publicizing findings and advocating for a more effective, accountable, open and ethical Federal government... Certain members of management and the Board of Directors of POGO also serve as management and members of the Board of Directors of POGO Action, respectively. However, POGO does not have a controlling financial interest in POGO Action. POGO and POGO Action entered into a Sharing Agreement in February 2016. During the year ended December 31, 2023, there were no significant shared services provided by POGO to POGO Action and no related shared service revenue is recognized in the accompanying statement of activities."
CharityWatch does not provide a separate rating for POGO Action at this time due to its relative small size. CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when their financial activities are included together in a consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page. For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs. |