office, and must ensure that its earnings do not benefit any individual. Most tax exempt organizations are required to file annual financial reports (IRS Form 990) at the state and federal level. A tax exempt organization's 990 and some other forms are required to be made available to public scrutiny. The types of charitable organization that are considered by the IRS to be organized for the public benefit include those that are organized for: Relief of the poor, the distressed, or the underprivileged Advancement of religion Advancement of education or science Construction or maintenance of public buildings, monuments, or works Lessening the burdens of government Lessening of neighborhood tensions Elimination of prejudice and discrimination Defense of human and civil rights secured by law Combating community deterioration and juvenile delinquency. A number of other organizations may also qualify for exempt status, including those organized for religious, scientific, literary and educational purposes, as well as those for testing for public safety and for fostering national or international amateur sports competition, and for the prevention of cruelty to children or animals. Criticism Charity has received criticism. These criticisms include charity only addressing the symptoms of a problem instead of the causes of a problem, charity being a worse substitute for change that does not fix the fundamental injustices in the structures and values of a society, charity not providing the best solutions to problems in a society, charity resulting in less state funding of essential services, charity leading to favoritism instead of fairness, tax incentives for charity resulting in the worsening of social inequalities by reducing the revenue a state has available for social projects, inefficient charitable giving, charities misusing their funds, and some charities attaching conditions to their giving of aid. Economist Robert Reich criticized the practice of billionaires giving some of their money to charity, calling it mostly "self-serving rubbish". Mathew Snow of American socialist magazine Jacobin criticized charity for "creating an individualized 'culture of giving'" instead of "challenging capitalism's institutionalized taking." Charity regulators Australian Charities and Not-for-profits Commission Canada Revenue Agency Charity Commission for England and Wales Charity Commission for Northern Ireland Inland Revenue Department (Hong Kong) Office of the Scottish Charity Regulator United States Internal Revenue Service See also Aid agency Charitable trust Charity watchdog Cy-près doctrine Foundation Grants Nonprofit organization Governance Social enterprise Mutual aid, alternative to charity World Giving Index List of charities accused of ties to