Write-Offs

* Independent Sector, a coalition of major charities and grant makers, has published an analysis of proposed regulations issued by the I.R.S. that explain how the service will enforce a law designed to punish charity officials who receive or bestow inappropriately lavish salaries or perks. The booklet may be obtained by calling (888) 860-8118.

* Americans United for Separation of Church and State has released an analysis of federal law that warns churches and other religious organizations that they could lose their tax exemptions if they distribute partisan “voter guides” during the fall campaign season. The review may be obtained through the Americans United World-Wide Web site at http://www.au.org.