There is a conclusion that seems evident. The IRS study reflects a small percentage of a much bigger problem. Because the report is based on self-reporting the IRS believed that additional information was needed. The IRS has not followed up in any public manner as to how it was going to tackle the problem.
• only 29% of the perpetrators resulted in criminal or civil charges;
• just 16% ended in incarceration or probation;
• only 3% resulted in fully-paid restitution;
• just 4% ended in partial restitution
So obviously, the likelihood of getting caught and suffering consequences is extremely remote.
Nonprofit Imperative gathers its information principally from public documents...some of which are directly quoted. Virtually all cited are in some phase of criminal proceedings; some have not been charged, however. Cites in various media: Featured in print, broadcast, and online media outlets, including: Vermont Public Radio, Miami Herald, National Public Radio, Huffington Post, The Sun News, Atlanta Journal Constitution, Wall Street Journal (Profile, News and Photos), FOX2, ABC Spotlight on the News, WWJ Radio, Ethics World, Aspen Philanthropy Newsletter, Harvard Business Review, Current Affairs, The Chronicle of Philanthropy, St. Petersburg Times, B, USA Today Topics, Newsweek.com, Responsive Philanthropy Magazine, New York Times...and many more Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)