"While Rebuild North Bay has performed some charitable acts, it has devoted more resources to creating a network of business people and local public officials to lobby bureaucrats and legislators in Washington DC. Under IRS rules, a charity may engage in some lobbying related to its purpose-but a primary focus on lobbying can cost its tax-exempt privilege. ... According to the foundation's independent audit of its first fiscal year, it made only one cash grant-$25,000 to Lake County to help it pay for fighting the Pawnee wildfire. Management and administration costs amounted to $302,760-83 percent of its total cash expenses of $362,428 ... "