The Internal Revenue Service has issued a guide sheet for organizations that maintain donor-advised funds to help safeguard against abuses.

Donor-advised funds allow organizations to make contributions that are generally treated similarly to contributions to charities, providing them with greater tax benefits than donations to private foundations. The guide sheet includes a series of questions to establish whether the organization qualifies as a sponsoring organization.

In an explanation accompanying the guide sheet, the IRS describes several court precedents, including a 2006 case, New Dynamics Foundation v. United States, in which the court determined that the foundation did not qualify for a tax exemption because it permitted donors to use funds to serve their private interests.

"Donor-advised funds are intended to accomplish charitable purposes rather than to generate fees from securities trading for investment advisors," said the IRS explanation. "If the arrangement produces too much private benefit to the financial company, the organization does not qualify for exemption."

Lenard said in a two-paragraph order that based on the government court filings, "there is a reasonable basis for believing such a group or class of persons may fail or may have failed to comply" with U.S. tax laws.

The summons will allow the IRS to obtain information about American taxpayers who have UBS accounts but did not file required forms detailing their taxable income.

"The order clears the way for the IRS to take the next steps against wealthy individuals who don't pay their taxes," said IRS Commissioner Doug Shulman in a written statement. "People with hidden foreign accounts can no longer rest easy."

UBS has said it is cooperating with Swiss and U.S. investigations and will disclose records involving U.S. clients who might have broken tax laws.

"As we have noted, UBS takes this matter very seriously and is working diligently with both Swiss and U.S. government authorities, consistent with Swiss law and the legal frameworks for intergovernmental cooperation and assistance," UBS said in a statement Tuesday.

U.S. taxpayers are required to report all foreign financial accounts if their total value exceeds $10,000 at any point during a given year, prosecutors said. Failure to report the accounts can result in a penalty of up to 50 percent of the amount in the accounts.

The Justice Department requested the summons after former UBS private banker Bradley Birkenfeld, 43, pleaded guilty in a Florida federal court to defrauding the IRS. Birkenfeld, who is cooperating with investigators, said in court that UBS has about $20 billion in assets in undeclared accounts for U.S. taxpayers.

Prosecutors said Birkenfeld and others helped California billionaire Igor Olenicoff hide $200 million in assets overseas. Olenicoff, who controls a real estate empire, pleaded guilty last year to tax charges and agreed to pay the IRS more than $52 million.

All the extra money helped to push consumer spending up by the largest amount in six months, but economists warned the boost would likely prove short-lived given all the other problems facing consumers at present.

The Commerce Department reported Friday that after-tax disposable incomes jumped by 5.7 percent in May, the biggest one-month gain since a 6.3 percent increase in May 1975 when Ford was president. He was fighting a recession that year with a program to mail individual taxpayers $50 checks.

This time around individual payments range from $300 to $600 with couples getting up to $1,200. In all, $48.1 billion in rebate payments were made in May and through this week, the government announced Friday, payments total $78.3 billion — three-fourths of the $106.7 billion scheduled to be paid to 130 million households. The payments are to be completed by mid-July.

A former UBS banker and an adviser from Liechtenstein have been charged with helping clients, including California real-estate billionaire Igor Olenicoff, avoid paying taxes, according to a published report.

Bradley Birkenfeld, who worked at UBS from 2001 to 2006, appeared in court Tuesday. He is alleged to have helped clients use secret bank accounts and file false tax returns, according to a report in The Wall Street Journal. See story in WSJ.com

The case could lead to other U.S. clients as Birkenfeld and Mario Staggl, who owns a trust company called New Haven Trust in Liechenstein, courted rich Americans, the newspaper reported.

The indictment against the pair doesn't mention UBS by name, referring only to a Swiss bank, according to the Journal.

Senate Republicans strongly oppose those measures, which are widely viewed as having little chance of being enacted. Even then, they would almost certainly prompt a veto by President Bush.

The 25 percent windfall profits tax would apply only to oil companies that "fail to invest in increased (production) capacity and renewable energy sources," according to a summary of the proposals released by Senate Majority Leader Harry Reid's office.

The energy proposals also seek to halt deliveries of oil into the government's Strategic Petroleum Reserve until oil prices drop to $75 a barrel.