The Red Cross collected $556 million for tsunami relief.
The very scale of the money pledged for tsunami relief has also raised questions about how it will be managed and spent.
This does not mean that one should not also donate money to tsunami relief or other worthy causes.
Further changes are certainly warranted, as is the newly announced tracking system for tsunami relief.
A new law allows taxpayers to deduct contributions for tsunami relief made in January on either their 2004 or 2005 returns.
And like many top tennis players, he has also been active in fund-raising for Asian tsunami relief.
"We gave Indonesia how many hundreds of millions of dollars in tsunami relief?"
Nonetheless, checks for tsunami relief totaling $10.7 million arrived at their offices, money they are still trying to distribute.
It also hosted the "I am a force of nature" concert for tsunami relief in early 2005.
Giving to tsunami relief accounted for less than half of 1 percent of giving in 2004, the report said.