Complex sentence: Charity Watch disputes Gaia's accounting; they maintain that the costs of collecting and processing donations are a fundraising expense, noting that Gaia sells the majority of the goods it collects rather than distributing them to those in need.
Split into simpler sentences: Charity Watch disputes Gaia's accounting; they maintain that collecting and processing donations is a form of fundraising for the organization. They note that Gaia sells the majority of the goods it collects rather than distributing them to those in need.