Congressional Research Service Reports - 834 Matching Results

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

Description: Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
Date: August 21, 2012
Creator: Lunder, Erika K.
Partner: UNT Libraries Government Documents Department
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501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

Description: This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Date: May 17, 2013
Creator: Lunder, Erika K. & Whitaker, L. Paige
Partner: UNT Libraries Government Documents Department
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501(c)(4)s and the Gift Tax: Legal Analysis

Description: This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
Partner: UNT Libraries Government Documents Department
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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

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 § 527. The report will be updated as new proposals are reported.
Date: June 26, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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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

Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting… more
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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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

Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting… more
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
open access

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

Description: This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 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 § 527. For developments after … more
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

Description: On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. The law amended the Internal Revenue Code [IRC] to require political organizations described in IRC § 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act [FECA]. This report summarizes the three major changes made by the law and some of the major responses to the legislation. First, all 527 organizations which expect to have over $25,000 in gross receipts du… more
Date: March 19, 2001
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010

Description: This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Date: February 25, 2011
Creator: Pettit, Carol A. & Liu, Edward C.
Partner: UNT Libraries Government Documents Department
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1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010

Description: This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Date: March 4, 2011
Creator: Pettit, Carol A. & Liu, Edward C.
Partner: UNT Libraries Government Documents Department
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1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010

Description: This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Date: November 24, 2010
Creator: Pettit, Carol A. & Liu, Edward C.
Partner: UNT Libraries Government Documents Department
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The 2001 and 2003 Bush Tax Cuts and Deficit Reduction

Description: This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Date: July 23, 2012
Creator: Hungerford, Thomas L.
Partner: UNT Libraries Government Documents Department
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The 2001 and 2003 Bush Tax Cuts and Deficit Reduction

Description: This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Date: July 18, 2012
Creator: Hungerford, Thomas L.
Partner: UNT Libraries Government Documents Department
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2001 Tax Cut: Description, Analysis, and Background

Description: A major tax cut, H.R. 1836, was enacted in June 2001, but contained sunsetted provisions. The House will consider, the week of April 15, making those tax provisions permanent. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Date: April 12, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Partner: UNT Libraries Government Documents Department
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2001 Tax Cut: Description, Analysis, and Background

Description: A major tax cut, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA), was enacted in June 2001. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Date: December 9, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Partner: UNT Libraries Government Documents Department
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The 2003 Tax Cut: Proposals and Issues

Description: This report provides a brief description of each tax cut proposal, including major proposals offered by the Democrats in both the House and the Senate during 2003. It discusses the distributional affects of the proposals and potential effects on short and long term economic growth.
Date: July 16, 2004
Creator: Brumbaugh, David L. & Richards, Don C.
Partner: UNT Libraries Government Documents Department
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2012 Farm Bill: Changing the Treatment of LIHEAP Receipt in the Calculation of SNAP Benefits

Description: This report describes the contents of the 2012 Farm Bill, cost reducing measures in the Farm Bill, and the implications of both of these. Specifically, the report focuses on SNAP (Supplemental Nutrition Assistance Program) which is a cost saving measure that addresses how certain deductions from income will be calculated.
Date: July 10, 2012
Creator: Aussenberg, Randy Alison & Perl, Libby
Partner: UNT Libraries Government Documents Department
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The 2017 Tax Revision (P.L. 115-97): Comparison to 2017 Tax Law

Description: This report provides a brief summary of P.L. 115-97 (The tax revision law), comparing each provision in the act with prior tax law. The report also provides a brief legislative history of activity leading to enactment of P.L. 115-97, along with estimated revenue and distributional effects of the recently enacted law.
Date: February 6, 2018
Creator: Sherlock, Molly F. & Marples, Donald J.
Partner: UNT Libraries Government Documents Department
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ACA: A Brief Overview of the Law, Implementation, and Legal Challenges

Description: This report summarizes the Affordable Care Act (ACA) and the legal challenges it has faced. The report contains information on various lawsuits due to the ACA and provides the reasoning behind them as Congress violating its enumerated powers in the constitution. Moreover, the report covers the challenges of implementing the law.
Date: March 23, 2012
Creator: Redhead, C. Stephen; Staman, Jennifer; Burrows, Vanessa K. & Fernandez, Bernadette
Partner: UNT Libraries Government Documents Department
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ACA: A Brief Overview of the Law, Implementation, and Legal Challenges

Description: This report summarizes the Affordable Care Act (ACA) and the legal challenges it has faced. The report contains information on various lawsuits due to the ACA and provides the reasoning behind them as Congress violating its enumerated powers in the constitution. Moreover, the report covers the challenges of implementing the law.
Date: July 3, 2012
Creator: Redhead, C. Stephen; Chaikind, Hinda; Fernandez, Bernadette & Staman, Jennifer
Partner: UNT Libraries Government Documents Department
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Across-the-Board Tax Cuts: Economic Issues

Description: This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy.
Date: March 30, 2001
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
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Across-the-Board Tax Cuts: Economic Issues

Description: This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy.
Date: September 24, 2001
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
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Additional Standard Tax Deduction for the Blind: A Description and Assessment

Description: This report covers the history, reasoning, and current policy that surrounds tax deductions for the blind. Moreover, the report highlights the current policy (as of May 7th 2008) as one that recognizes the higher cost of living for a blind person because many blind taxpayers have low incomes. However, the report points out that because of this many of them have access to an additional deduction for being in a lower income bracket.
Date: May 7, 2008
Creator: Jackson, Pamela J. & Teefy, Jennifer
Partner: UNT Libraries Government Documents Department
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Additional Standard Tax Deduction for the Elderly: A Description and Assessment

Description: This report briefly summarizes the history, reasoning, and current tax deductions (as of May 7th 2008) for the elderly. The report suggests that the current tax deduction for both the elderly and the blind will result in the loss of 9 billion in tax revenue. Moreover, the report suggests that corrections could be made with alternative solutions.
Date: May 7, 2008
Creator: Jackson, Pamela J. & Teefy, Jennifer
Partner: UNT Libraries Government Documents Department
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