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 Country: United States
 Collection: Congressional Research Service Reports
501(c)(3) Organizations: What Qualifies as "Educational"?

501(c)(3) Organizations: What Qualifies as "Educational"?

Date: August 21, 2012
Creator: Lunder, Erika K.
Description: Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
Contributing Partner: UNT Libraries Government Documents Department
The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

Date: July 18, 2013
Creator: Crandall-Hollick, Margot L.; Sherlock, Molly F. & Pettit, Carol A.
Description: This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court (SCOTUS) ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. Importantly, this report focuses on changes in the interpretation and administration of federal tax law that may result from the SCOTUS decision.
Contributing Partner: UNT Libraries Government Documents Department
A Brief Overview of Business Types and Their Tax Treatment

A Brief Overview of Business Types and Their Tax Treatment

Date: June 12, 2013
Creator: Keightley Mark P.
Description: Report that provides a general overview of the tax treatment of the major business types, including sole proprietorships, partnerships, C corporations, subchapter S corporations, and limited liability companies.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 112th Congress

Tax Reform: An Overview of Proposals in the 112th Congress

Date: October 26, 2012
Creator: Bickley, James M.
Description: This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax.
Contributing Partner: UNT Libraries Government Documents Department
The Corporate Income Tax System: Overview and Options for Reform

The Corporate Income Tax System: Overview and Options for Reform

Date: September 13, 2012
Creator: Keightley, Mark P. & Sherlock, Molly F.
Description: This report (1) briefly reviews the current U.S. corporate tax system; (2) discusses economic factors that may be considered in the corporate tax reform debate; and (3) presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals.
Contributing Partner: UNT Libraries Government Documents Department
Major Decisions in the House and Senate on Social Security: 1935-2010

Major Decisions in the House and Senate on Social Security: 1935-2010

Date: January 12, 2011
Creator: Sidor, Gary
Description: This report responds to the many inquiries that CRS gets for Social Security vote information, which range from requests for general information about legislative action over the years to requests for information about specific floor amendments. It is intended to be a reference document on the major statutory decisions made by Congress on the Social Security program. A detailed table of contents and a summary table of the legislation discussed are provided to aid the reader.
Contributing Partner: UNT Libraries Government Documents Department
Tax Policy Options for Deficit Reduction

Tax Policy Options for Deficit Reduction

Date: February 18, 2011
Creator: Sherlock, Molly F.
Description: This report analyzes various revenue options for deficit reduction and highlights proposals made by the President's Fiscal Commission and the Debt Reduction Task Force.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 112th Congress

Tax Reform: An Overview of Proposals in the 112th Congress

Date: January 14, 2011
Creator: Bickley, James M.
Description: This report primarily covers fundamental tax reform. CRS reports are available online concerning the other three categories of tax reform: tax reform based on the elimination of the individual alternative minimum tax (AMT), proposals for reforming the corporate income tax, and proposals for reforming the U.S. taxation of international business.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Date: September 12, 2011
Creator: Bickley, James M.
Description: This reports discusses tax gaps and withholding, and concerns and legislation regarding these issues in the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Oil and Natural Gas Industry Tax Issues in the FY2014 Budget Proposal

Oil and Natural Gas Industry Tax Issues in the FY2014 Budget Proposal

Date: October 30, 2013
Creator: Pirog, Robert
Description: This report discusses the FY2014 budget proposal that outlines a set of proposals, framed as the termination of tax preferences, that would potentially increase the taxes paid by the oil and natural gas industries, especially those of the independent producers.
Contributing Partner: UNT Libraries Government Documents Department