History proves that the pen is at least as mighty as the sword. Martin Luther's “95 Theses” sparked the Protestant Reformation. By publishing “Silent Spring,” Rachel Carson gave birth to new environmental awareness. When Abraham Lincoln delivered the Gettysburg Address he redefined the purpose of the Civil War.

These are all familiar works that affected large issues. But a lesser-known document by a relatively minor government official could have a comparable effect on non-profits.

Its genesis was Sen. Charles Grassley's (R-Iowa) rather ordinary request that IRS Commissioner Mark Everson spell out the most significant compliance challenges facing his agency in the non-profit and charitable arena. The resulting 14-page letter amounts to both an indictment and a battle plan. Its remarkably candid language (for a bureaucrat) spells out how too many charities and other organizations have strayed from purely charitable purposes. And, simply by itemizing the many abuses in the sector, it provides Congress a handy guide to cleaning them up.