The Associated Press

WASHINGTON - The Internal Revenue Service says it plans an aggressive program this summer to investigate salaries, sometimes exceeding $1 million, paid to charity executives.

IRS Commissioner Mark Everson said Tuesday that the agency wants to explore the "seemingly high compensation" paid to some executives and board members. Some charities will be audited.

"This is an aggressive program that will include both traditional examinations and correspondence compliance checks," Everson said.

The IRS has already identified executives at 100 to 200 charities paid more than $1 million.

The rules governing charities and private foundations say they cannot pay executives more than reasonable compensation. Excessive compensation can be penalized by excise taxes.

"If Americans can't trust their charities, they will stop giving to them and those in need will suffer," Everson said as he detailed IRS activities at a Senate Finance Committee hearing.

Diana Aviv, president and chief executive of Independent Sector, said lawmakers considering changes to compensation rules should be careful not to drive willing leaders with needed expertise away from charitable work.

The IRS recognizes 3 million tax-exempt and governmental entities. About 1 million are charities.