The larger ones in the USA usually do, but only in broad categories, because they want to be listed and highly rated on the site mentioned above "Re: QOTD: Monday, November 4th" and others like it.
My mom used to be part of a charity that used 100% of donations for the people they helped. The board of directors themselves paid all the administrative costs of running it. I believe they still run that way. (His Hands Support Ministries, which used to be His Hands for Haiti). There are some good charities out there who really do what they say they will do.
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