Public Interest Watch (PIW) was established in September 2002 by Mike Hardiman. The PIW website states that the group was created "in response to the growing misuse of charitable funds by nonprofit organizations and the lack of effort by government agencies to deal with the problem." In March 2006 the Wall Street Journal reported that PIW received approximately 95% of its funding from ExxonMobil during the fiscal year ended July 31, 2004. History PIW claims that it "works to fight charitable trust abuse by exposing individual cases of abuse and advocating for stronger governmental oversight, including requirements for greater financial disclosure by charitable organizations". In comments to the IRS on possible changes to information required to be disclosed on Form 990 for non-profit groups, PIW flagged some changes it wanted. US citizens, taxpayers and shareholders "are entitled to know as much about the tax-exempt entities to which the federal government provides tax subsidies, contracts or access to policy debates as they do about publicly traded corporations," they wrote. Key changes they sought to achieve this included: requiring non-profits to submit with their annual return copies of all fundraising materials as a way of potentially facilitating early legal actions - such as for misleading promotion, libel, trade libel or "tortious interference" provide a list of individual financial contributors and the total annual contributions disclose grants to overseas organizations or individuals publish decision making processes file quarterly financial returns PIW's proposals echo the views advanced by Gary Johns from the Australian corporate think-tank, the Institute of Public Affairs at an American Enterprise Institute seminar. In particular, PIW proposed tax-exempt organizations disclose the "(i) the nature and extent of its claims to expertise, other than membership interest; (ii) the qualifications of those who will speak or act on behalf of the organization; (iii) the research undertaken by the tax-exempt organization; and (iv) whether the research has been assessed by independent peer review." In September 2003 PIW complained to the Internal Revenue Service claiming that Greenpeace tax returns were inaccurate and breached the law. PIW asked the IRS to investigate the complaint. In a column filed with the Copley News Service Doug Bandow, a senior fellow at the Cato Institute and James Madison Scholar with the American Legislative Exchange Council, while conceding the Greenpeace had a right to advocate its beliefs, railed against non-profit groups having a tax-deductible 501c(3) entity that can transfer funds