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 Collection: Congressional Research Service Reports
Lobbying Regulations on Non-Profit Organizations

Lobbying Regulations on Non-Profit Organizations

Date: May 7, 2008
Creator: Maskell, Jack H.
Description: This report is intended to provide a brief overview of the various potential restrictions or regulations on lobbying activities of non-profit organizations. Public charities, social welfare organizations, religious groups, and other non-profit, tax-exempt organizations are not generally prohibited from engaging in all lobbying or public policy advocacy merely because of their tax-exempt status.
Contributing Partner: UNT Libraries Government Documents Department
Lobbying Regulations on Non-Profit Organizations

Lobbying Regulations on Non-Profit Organizations

Date: May 19, 1998
Creator: Maskell, Jack
Description: This report is intended to provide a brief overview of the various potential restrictions, rules or regulations upon lobbying activities of non-profit organizations.
Contributing Partner: UNT Libraries Government Documents Department
Internet Tax Bills in the 105th Congress

Internet Tax Bills in the 105th Congress

Date: August 21, 1998
Creator: Noto, Nonna A.
Description: This report tracks the evolution and content of the Internet tax freedom bills. In general, the bills would impose a federal moratorium on the ability of state and local governments to impose taxes on certain aspects of the Internet and would establish a temporary federal commission to study selected issues and make policy recommendations.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Hedge Fund and Private Equity Managers

Taxation of Hedge Fund and Private Equity Managers

Date: July 5, 2007
Creator: Jickling, Mark & Marples, Donald J.
Description: This report provides background on hedge funds and private equity and summarizes the tax issues.
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: December 22, 2005
Creator: Bickley, James M.
Description: This report discusses the valueadded tax (VAT), which has been frequently discussed as a full or partial replacement for the U.S. income tax system.
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: September 9, 2004
Creator: Brumbaugh, David L.
Description: Tax policy is frequently considered by policymakers as a tool for boosting economic performance in various ways, and the likely economic effects of tax policy are often hotly debated. A brief overview of the current economic context is thus a good starting point for looking at tax issues facing the current Congress. This report provides an overview of major tax issues. The report begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to occur: the general state of the U.S. economy; the position of the federal budget; and the level of taxes in the United States.
Contributing Partner: UNT Libraries Government Documents Department
Application Process for Seeking 501(c)(3) Tax-Exempt Status

Application Process for Seeking 501(c)(3) Tax-Exempt Status

Date: January 7, 2005
Creator: Lunder, Erika
Description: Charities and other entities seeking tax-exempt status as 501(c)(3) organizations generally must apply to the Internal Revenue Service. This report provides an overview of the application process.
Contributing Partner: UNT Libraries Government Documents Department
Aviation Taxes and the Airport and Airway Trust Fund

Aviation Taxes and the Airport and Airway Trust Fund

Date: August 12, 1997
Creator: Fischer, John W.
Description: This report discusses the reauthorization of excise tax revenues for the airport and airway trust fund, which has been a contentious issue for the last two years. Most of the concern during this period was about future funding needs for the Federal Aviation Administration (FAA). The issue, somewhat unexpectedly, became an element of the tax plans embedded in House and Senate FY1998 budget reconciliation proposals. The House proposed a major structural change in how aviation taxes would be imposed.
Contributing Partner: UNT Libraries Government Documents Department
Average Effective Corporate Tax Rates: 1959 to 2005

Average Effective Corporate Tax Rates: 1959 to 2005

Date: September 6, 2006
Creator: Maguire, Steven
Description: This report examines average effective corporate tax rates of domestic nonfinancial corporations. Generally, the average effective corporate tax rate is total corporate tax receipts divided by corporate profits.
Contributing Partner: UNT Libraries Government Documents Department
Tax Code Termination Act: A Fact Sheet

Tax Code Termination Act: A Fact Sheet

Date: August 12, 1998
Creator: Bickley, James M.
Description: This report discusses the Tax Code Termination Act, which would “sunset” (repeal) the Internal Revenue Code of 1986 on December 31, 2002 and would require that any new federal tax system that is adopted be approved not later than July 4, 2002.
Contributing Partner: UNT Libraries Government Documents Department
Dependent Care: Current Tax Benefits and Legislative Issues

Dependent Care: Current Tax Benefits and Legislative Issues

Date: February 4, 2015
Creator: Meyerson, Noah P.
Description: This report discusses current tax treatment of dependent care expenses under those two provisions and options for changing those policies. Two income tax provisions help taxpayers pay for the costs of caring for children and older dependents who cannot care for themselves.
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax Options

Estate Tax Options

Date: April 23, 2010
Creator: Gravelle, Jane G.
Description: After a brief description of the estate and gift tax and of options, this report compares the alternatives, focusing largely on a $1 million exemption and 55% rate, a $3.5 million exemption and a 45% rate, and a $5 million exemption and a 35% rate. Several policy effects and issues are analyzed: the share of decedents subject to tax, revenue effects, distributional effects, and effects on savings, charitable contributions, and compliance and administration. The report also considers other aspects of the proposals, such as whether the exemptions are indexed for inflation, a proposed inheritance of the exemption for spouses, and proposals to address perceived abuses.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: April 29, 2005
Creator: Gravelle, Jane G.
Description: The 107th Congress version of (H.R. 7), passed by the House, had eight new tax provisions designed to benefit charities and charitable giving, the most important one being the charitable deduction for non-itemizers.This report focuses on the economic effect of the deduction for nonitemizers, assessing the incentive such deductions would create for increased charitable giving.
Contributing Partner: UNT Libraries Government Documents Department
Estate and Gift Taxes: Economic Issues

Estate and Gift Taxes: Economic Issues

Date: March 19, 2008
Creator: Marples, Donald J. & Gravelle, Jane G.
Description: The unified estate and gift tax is levied on the transfer of assets that occurs when someone dies or gives a gift. Filing an estate tax return can be difficult depending on the value and complexity of the estate. The purpose here is to outline the mechanics of the estate and gift tax. The first section begins with a brief review of the general rules accompanied with a numerical example. There are some minor provisions of the law that are not discussed here, however, such as the phase out of the graduated rates and the credit for taxes on property recently transferred. The second section summarizes the special rules for farms and small businesses. And, the final section briefly describes the generation skipping transfer tax. The appendix of this report provides detailed data from returns filed in 2005, the latest year for which data are available.
Contributing Partner: UNT Libraries Government Documents Department
Tax Returns of Individuals: Statistical Charts for the Five Most Recent Years

Tax Returns of Individuals: Statistical Charts for the Five Most Recent Years

Date: December 12, 2002
Creator: Solomon, Arnold D.
Description: This report provides answers to some of the most frequently asked questions concerning the federal individual income tax, including the number of returns filed, average tax per return, and income tax as percentage of adjusted gross income. This report will be updated as the Internal Revenue Service (IRS) releases new or revised statistics.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities

Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities

Date: October 8, 2008
Creator: Bickley, James M.
Description: Recent and projected large deficits and the need for revenue to offset spending or tax reduction proposals generated congressional and executive branch interest in different proposals to reduce the tax gap; and consequently, raise additional revenue. Proposals in the 110th Congress to require brokers to report adjusted basis on publicly traded securities sold by individuals are examined in this report.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Hedge Fund and Private Equity Managers

Taxation of Hedge Fund and Private Equity Managers

Date: June 20, 2013
Creator: Marples, Donald J.
Description: This report discusses the major issues surrounding the tax treatment of hedge fund and private equity managers.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Administration Proposal to Require Information Reporting on Merchant Payment Card Reimbursements

Tax Gap: Administration Proposal to Require Information Reporting on Merchant Payment Card Reimbursements

Date: April 28, 2008
Creator: Bickley, James M.
Description: The high current and forecast budget deficits as well as pay-as-you-go (PAYGO) procedures have resulted in congressional and executive branch interest in raising additional revenue through proposals for improved tax compliance. The Bush Administration’s FY2009 budget includes a proposal (the proposal) to require each payment card processor to inform the IRS on the net dollar amount paid to reimburse each merchant (i.e., seller) for his payment card receipts in a calendar year. Payment cards consist of both credit cards and debit cards. This report examines the proposal by describing current law, presenting the proposal contained in the FY2009 budget, describing the structure of the payment card industry, analyzing the justifications for the proposal, explaining the criticisms of the proposal, and offering concluding observations.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Hedge Fund and Private Equity Managers

Taxation of Hedge Fund and Private Equity Managers

Date: December 3, 2009
Creator: Jickling, Mark & Marples, Donald J.
Description: This report provides background on hedge funds and private equity and summarizes the tax issues.
Contributing Partner: UNT Libraries Government Documents Department
An Overview of Tax Provisions Expiring in 2012

An Overview of Tax Provisions Expiring in 2012

Date: September 24, 2012
Creator: Crandall-Hollick, Margot L.
Description: A number of tax provisions have either expired at the end of 2011 or are scheduled to expire at the end of this year. This report provides an overview of these expiring provisions.
Contributing Partner: UNT Libraries Government Documents Department
Federal Excise Taxes on Tobacco Products: Rates and Revenues

Federal Excise Taxes on Tobacco Products: Rates and Revenues

Date: April 28, 2005
Creator: Talley, Louis Alan
Description: This report examines increases in excise tax rates on tobacco products contained in the Balanced Budget Act of 1997 (P.L. 105-33). Under that act, the increased rates on tobacco products became effective in two stages. The first scheduled increase in rates occurred on January 1, 2000, while the second increase in rates occurred two years later on January 1, 2002
Contributing Partner: UNT Libraries Government Documents Department
Tax Deductions for Catastrophic Risk Insurance Reserves: Explanation and Economic Analysis

Tax Deductions for Catastrophic Risk Insurance Reserves: Explanation and Economic Analysis

Date: June 5, 2008
Creator: King, Rawle O.
Description: According to the Insurance Services Office, Inc., (ISO), the property/casualty (p/c) insurance industry paid $62.2 billion in catastrophe losses from 24 disasters and more than 4.4 million claims in 2005, making 2005 the most costly year for catastrophe losses. This report begins by providing some background on the market for catastrophe insurance. It continues by describing the proposal for tax-deductible reserve accounts as set forth in H.R. 164/S. 926 of the 110th Congress, and concludes by providing an economic analysis of the plan.
Contributing Partner: UNT Libraries Government Documents Department
Internet Taxation: Issues and Legislation

Internet Taxation: Issues and Legislation

Date: February 3, 2005
Creator: Maguire, Steven & Noto, Nonna A.
Description: The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local governments to (1) impose new taxes on Internet access or (2) impose any multiple or discriminatory taxes on electronic commerce. The act grandfathered the state and local access taxes that were “... generally imposed and actually enforced prior to October 1, 1998 ....” This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the Internet.
Contributing Partner: UNT Libraries Government Documents Department
A History of Federal Estate, Gift, and Generation-Skipping Taxes

A History of Federal Estate, Gift, and Generation-Skipping Taxes

Date: January 24, 2011
Creator: Luckey, John R.
Description: This report details the history of the three federal transfer taxes, tracing their development from their 18th-century roots to the present.
Contributing Partner: UNT Libraries Government Documents Department