All tax exemptions need regular review

TAX benefits are not for free. They have to be paid for by the taxpayer. Those receiving them need to show they are fulfilling a socially desirable goal.

Tax incentives (often to high earners) certainly need to reviewed on an annual basis. Tax exemptions to charities similarly need to be reviewed on a regular basis.

Approved charities are exempt from a wide variety of taxes. In general, exemptions include income tax, tax on bequests, DIRT, etc and these can represent a considerable financial benefit.