The attorneys general in each of the states have broad powers to regulate nonprofit, tax exempt charitable organizations. In ten states there us active enforcement of the duties of loyalty care of charitable fiduciaries, while in another twenty-nine, the attorney general oversee charitable fundraising. This paper describes the operations of these state offices, the advantages and shortcomings of state regulation, and recent changes in the laws. It contains suggestions for changes in both state and federal law to improve accountability of the charitable sector. This publication is Hauser Center Working Paper No. 41. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers.