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.