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Congressional Research Service Reports
Lobbying Regulations on Non-Profit Organizations
Date: May 19, 1998
Creator: Maskell, Jack
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs758/
Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations
Date: March 8, 2001
Creator: Morris, Marie B
Description: This report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a table which summarizes this information.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1959/
Comparison of 501(c )(3) and 501(c )(4) Organizations
Date: March 24, 1995
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs260/
Conservation Reserve Payments and Self-Employment Taxes
Date: May 1, 2000
Creator: Morris, Marie B
Description: Farmers enrolling their land in the Department of Agriculture's Conservation Reserve Program (CRP) receive payments for refraining from farming their property and for engaging in certain conservation practices mandated by the Department of Agriculture. These payments are described in the contract with the Department of Agriculture as "rental payments." Farmers would like to treat the income as "rental income" because it would not be subject to self-employment taxes, but the Internal Revenue Service (IRS) insists that under certain conditions, the payments are income from the trade or business of farming and thus subject to self-employment taxes.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1066/
Selected Tax Law Changes Effective January 1, 2002
Date: January 4, 2002
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs7036/
Taxpayer Protection and IRS Accountability Act of 2002, H.R. 3991
Date: May 1, 2002
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs3456/
Taxpayer Protection and IRS Accountability Act of 2003, H.R. 1528
Date: June 6, 2003
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs5467/
Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses
Date: June 15, 1998
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs663/
Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof
Date: June 15, 1998
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs792/
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
Date: June 26, 2000
Creator: Morris, Marie B.
Description: This report compares the tax and election laws relating to political organizations and political committees in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC ยง 527. The report will be updated as new proposals are reported.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1156/