Most people don't realize this, but it is very difficult to assess the effectiveness of religious charities like the Salvation Army, because many religious organizations are exempt under Internal Revenue Code from filing the Form 990, the document most often used by charitable giving watchdog groups to evaluate a charity's effectiveness. As a result, we lack sufficient data to evaluate their charitable giving effectiveness.

From one of the watchdogs, the American Institute on Philanthropy, a 1998 article:

"Salvation Army Rates High on Finances but Low on Governance

After repeated requests from AIP, The Salvation Army has prepared consolidated audited financial statements of its 9,347 centers of operation that provide counseling, shelter and other assistance to nearly 27 million people. AIP is particularly pleased with this development since The Salvation Army, unlike most other major charities, is not required to file public information because it is considered by the IRS and state authorities to be a church. These statements show over $2 billion in income and $1.6 billion in expenses for fiscal 1996.

The Salvation Army of the United States consists of six corporate entities: four regional territories, the National Corporation (headquarters) and the World Services Office. Since the Headquarters and the World Service Office do not report fundraising costs, and their expenses account for only about 2% of the Salvation Army's total budget, AIP is not presently rating these entities.

While the parts of The Salvation Army that have been evaluated receive a high rating from AIP based on their financial performance, AIP members should be aware that the organization lacks an independent governing board. AIP encourages all religious and secular nonprofit organizations to demonstrate good governance by electing an outside board of directors that consists predominately of members who do not receive compensation or other financial benefits from the organization that they are governing. Otherwise, nonprofit directors may be tempted to place their own interests over the best interests of the organization. The absence of outside directors at any nonprofit could also lead to serious problems being swept under the rug and away from public scrutiny. "

Salvation Army is not on the list of Top Rated Charities for any of it's charitable giving categories (ie not hunger programs, homeless programs, human services programs, drug abuse programs, international relief programs, mental health programs, youth programs, veterans programs, women's programs, seniors programs, etc) by AIP except for the category of services for the disabled (though not for services for the blind).

Now then, the services the Salvation Army provides are as follows (from it's own website):

1) Christmas - from their website: "millions of dollars donated each year to aid needy families, seniors, and the homeless" Odd that they aren't highly rated as a charity in any of those areas, isn't it?

2) League of Mercy - a "visitation program that connects volunteers and Salvation Army officers and soldiers to those with special needs in hospitals, nursing homes, and correctional facilities" - but again, it doesn't receive high ratings in services provided in any of these areas either by AIP.

3) Seniors - "Contemporary residences are provided, as well as retirement developments for the elderly. They provide safe and comfortable living accommodations at moderate cost. Cooperative efforts with federal, state, and local programs help provide hot meals to housebound seniors" - again, Salvation Army receives no mention in the top rated charities list for provision of these types of services.

4) Men's community service clubs - "The Salvation Army operates active men's fellowship clubs in many communities, providing a service program similar to those of the Rotary, Kiwanis, or Alliance clubs. Men meet for dinner meetings to plan community-service projects, special events, and weekend retreats. They enjoy fellowship, music, and speakers who present information on topics of interest." Well, there is a reason why there are no rankings for this type of "charitable giving program". They are men's business clubs.

5) Armed Forces - the Sallies and the USO, largely community centers and clubs for members of the Armed Forces. They aren't ranked highly among veterans services organization category by AIP either.

6) Disaster relief - the largest component of this service program of theirs is providing "spiritual relief" and distribution of meals and basic goods. Again, it doesn't rank among the top charities in this category either.

7) Music - an evangelizing tool for recruitment of volunteers mostly, to perform in the Salvation Army brass bands. This isn't considered a legitmate category by charity watchdog groups unless the program provides instruments, lessons, camps for youth, etc. That isn't the purpose or function of the Salvation Army's music services, evangelizing is.

8) Human trafficking - a rather new category for the Salvation Army, they seem obsessed with the international sex trade (in keeping with all that godliness, I'm sure), not so much with trafficking of humans for the drug trade, child soldiers for wars, and child and sweatshop labor for manufacturing, etc. Again, they don't rank for this type of international relief and development work either.

In all fairness though, they are top ranked in one category, and that is the category of disabled services.