<p class="source">The Atlanta Journal-Constitution</p>
<p>A consumer group, the Foundation for Taxpayer and Consumer Rights, said a nonprofit should operate efficiently and reinvest its money in the organization or the community --- actions that confer its special tax status. "Nonprofits should not keep huge reserves or spend large amounts of money on foreign trips for executives," said Jerry Flanagan, director of health care policy for the California consumer group.</p>