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9/11 Terrorism: Global Economic Costs

Description: The 9/11 attacks were part of Al Qaeda’s strategy to disrupt Western economies and impose both direct and secondary costs on the United States and other nations. The immediate costs were the physical damage, loss of lives and earnings, slower world economic growth, and capital losses on stock markets. Indirect costs include higher insurance and shipping fees, diversion of time and resources away from enhancing productivity to protecting and insuring property, public loss of confidence, and redu… more
Date: October 5, 2004
Creator: Nanto, Dick K.
open access

35 Years of Water Policy: The 1973 National Water Commission and Present Challenges

Description: This report presents the National Water Commission's (NWC) recommendations and analyzes how issues targeted by the recommendations have evolved during the intervening years. The report focuses on key federal-level recommendations, thereby targeting what has been accomplished since 1973, what issues remain unresolved, and what additional concerns have developed.
Date: May 11, 2009
Creator: Cody, Betsy A. & Carter, Nicole T.
open access

S. 147/H.R. 309: Process for Federal Recognition of a Native Hawaiian Governmental Entity

Description: From Summary: "This report describes the provisions of the reported version of S. 147; outlines some federal statutes and recent cases which might be relevant to the issue of federal recognition of a Hawaiian entity; and recounts some legal arguments that have been presented in the debate on this legislation."
Date: October 11, 2005
Creator: Murphy, M. Maureen
open access

S. 147/H.R. 309: Process for Federal Recognition of a Native Hawaiian Governmental Entity

Description: S. 147/H.R. 309, companion bills introduced in the 109th Congress, represent an effort to accord to Native Hawaiians a means of forming a governmental entity that could enter into government-to-government relations with the United States. This report describes the provisions of the reported version of S. 147; outlines some federal statutes and recent cases which might be relevant to the issue of federal recognition of a Native Hawaiian entity; and recounts some legal arguments that have been pr… more
Date: September 27, 2005
Creator: Murphy, M. Maureen
open access

401(k) Plans and Retirement Savings: Issues for Congress

Description: Over the past 25 years, defined contribution (DC) plans - including 401(k) plans - have become the most prevalent form of employer-sponsored retirement plan in the United States. This report describes seven major policy issues with respect to defined contribution plans: 1) access to employer-sponsored retirement plans; 2) participation in employer-sponsored plans; 3) contribution rates; 4) investment choices; 5) fee disclosure; 6) leakage from retirement savings; and 7) converting retirement sa… more
Date: July 14, 2009
Creator: Purcell, Patrick & Topoleski, John J.
open access

501(c)(3) Hospitals and the Community Benefit Standard

Description: This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.
Date: November 10, 2009
Creator: Lunder, Erika K. & Liu, Edward C.
open access

527 Groups and Campaign Activity: Analysis Under Campaign Finance and Tax Laws

Description: This report focuses on the controversy surrounding 527 groups in terms of their increased campaign-related activity and their regulation by the federal government. The report describes the origins of the contention and how groups that may not be necessarily "political committees" under FECA (Federal Election Campaign Act) guidelines are still eligible for beneficial tax deductions. This report also examines the extent to which FECA regulates such organizations.
Date: June 12, 2008
Creator: Whitaker, L. Paige & Lunder, Erika
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 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.
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: 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.
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: 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.
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.
open access

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.
open access

527 Political Organizations: Legislation in the 109th Congress

Description: The 109th Congress is examining the role of groups organized under section 527 of the Internal Revenue Code (IRC) that are involved in federal elections but are not operating under the requirements and restrictions of federal election law. Although such groups only recently emerged into public awareness, in 2004, they were widely seen as major players in the presidential election, with more than $400 million spent seeking to influence the outcome. Strictly speaking, the term “527” refers to a s… more
Date: March 31, 2006
Creator: Cantor, Joseph E. & Lunder, Erika
open access

S. 625, The Bankruptcy Reform Act, in the Senate: Selected Amendments

Description: From Summary: "This report surveys selected amendments to the bill which were passed prior to adjournment. On November 4, 1999, before adjournment of the first session of the 106th Congress, S. 625, 106th Cong., 1st Sess. (1999), the Bankruptcy Reform Act, was brought to the floor of the Senate for consideration. More than 300 germane and nongermane amendments were offered."
Date: January 28, 2000
Creator: Jeweler, Robin
open access

S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

Description: From Summary: "This report provides an overview of S. 852, the Fairness in Asbestos Injury Resolution (FAIR) Act of 2005. The bill would largely remove asbestos claims from the courts in favor of the administrative process set out in the bill. The bill would establish the Office of Asbestos Disease Compensation to award damages to asbestos claimants on a no-fault basis from the Asbestos Injury Claims Resolution Fund."
Date: April 26, 2005
Creator: Brooks, Nathan
open access

911 Call Center Legislation: S. 1250 and H.R. 2898

Description: This article discusses the 2003 Congress bipartisan E911 (Enhanced 911) legislation introduced in both chambers. Moreover, the article describes the difference in parallel provisions each bill contains that have significant implications for emergency communication policy. The article defines Enhanced 911 as the capability of identifying the phone number and location of a call to a PSAP (Public Safety Answering Points). This report characterizes the cost to PSAPs of upgrading systems and support… more
Date: August 4, 2004
Creator: Moore, Linda K.
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