Summary: As part of their fund-raising efforts, some groups have mailed letters to the elderly claiming that Social Security has "dire financial troubles" or that its trust funds are being "mishandled." Typically, these letters request financial contributions to combat these alleged threats to the program. The media have criticized some letters for using scare tactics to solicit millions of dollars in donations from the elderly. This report focuses on the following seven organizations that use social security issues in fund-raising letters: the American Conservative Union, the Council for Citizens Against Government Waste, the National Committee to Preserve Social Security and Medicare, TREA Senior Citizens League, the Seniors Coalition, the 60/Plus Association, and the United Seniors Association, Inc. GAO discusses (1) the basis for the groups' tax exemption; (2) the services that the groups provide; (3) their sources of income, income subject to taxes, and expenses; (4) their financial relationships with other businesses; and (5) the characteristics of their social security-related fund-raising letters.