HSA isn't the only student-managed organization whose financial dealings could require further scrutiny. The state attorney general's office may soon crack down on at least two Harvard student organizations that haven't filed tax returns for the last decade.

The Harvard Salient, a magazine of conservative opinion, and the Harvard-Radcliffe Undergraduate Council have both been registered with the attorney general's Office of Public Charities as non-profit, tax-exempt organizations since 1983.

But since that time, neither organization has filed the tax returns required of all nonprofits by both the state and federal governments. The returns, which are open to public inspection, are an important tool used by government officials and interested observers to keep tabs on the financial dealings of nonprofits.

A spokesperson for the attorney general's office last week said both organizations would be notified of their delinquency and required to file returns for the last three years within 30 days.

"If they don't do that they'll be in trouble," said Tim E. Dowd, a clerk with the Office of Public Charities. "It'll go to the attorneys."

Meanwhile, representatives of both organizations last week said they were unaware of the law.

"I'm not exactly sure which form that is, but I'm almost positive that we don't have to file a return if we don't have cash flow of $25,000 a year," said Curtis E. Gannon '94, the Salient's editor-in-chief. Gannon later called back to say that he had spoken with a representative of the attorney general's office and that the Salient would be "coming into compliance" with the law.

But Carey W. Gabay '94, treasurer of the Undergraduate Council, said he has not been in contact with the attorney general and has no immediate plans to file a tax return for the council.

"From my understanding, our finances are handled by the University and they take care of that part," Gabay said.