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IRS Will No Longer Require Disclosure of Certain Nonprofit Donor Information

Description: This report will first provide background on the statute and regulations regarding tax-exempt organizations' (EOs') disclosure of contributor information. Next, the report will discuss the justifications of and reactions to the new policy, including the views of proponents and opponents of the new policy. The report will then discuss the litigation Montana has filed against the policy. Finally, the report will provide considerations for Congress.
Date: August 14, 2018
Creator: Carpenter, David H.
Partner: UNT Libraries Government Documents Department

President's Advisory Panel on Federal Tax Reform

Description: On January 7, 2005, President Bush announced the establishment of a bipartisan panel to advise on options to reform the tax code to make it simpler, fairer, and more pro-growth to benefit all Americans. The Advisory Panel will submit to the Secretary of the Treasury a report containing revenue neutral policy options for reforming the Federal Internal Revenue Code as soon as practicable, but not later than November 1, 2005. These options should: simplify Federal tax laws to reduce the costs and… more
Date: November 1, 2005
Creator: President's Advisory Panel on Federal Tax Reform
Partner: UNT Libraries Government Documents Department
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Conservation Reserve Program Payments: Self-Employment Income, Rental Income, or Something Else?

Description: This report outlines the history of the Conservation Reserve Program (CRP), the changing positions of the Internal Revenue Service (IRS), pertinent case law, and other provisions of the Internal Revenue Code (IRC). Several possible approaches to the taxation of CRP payments are discussed.
Date: April 14, 2008
Creator: Pettit, Carol A.
Partner: UNT Libraries Government Documents Department
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Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses

Description: This report discusses the proposals to expand a court's authority to award attorneys' fees and costs in certain cases and the proposal to permit a taxpayer to collect damages for negligent collection actions by IRS agents. These provisions are covered in sections 311 and 312 of the House version and in sections 3101 and 3102 of the Senate version.
Date: June 15, 1998
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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Gasoline Excise Tax – Historical Revenues: Fact Sheet

Description: This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932.
Date: March 3, 2004
Creator: Talley, Louis Alan & Jackson, Pamela J.
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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The Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

Description: The Foreign Sales Corporation (FSC) provisions of the U.S. tax code permit U.S. firms to exempt between 15% and 30% of export income from taxation. FSC was enacted in 1984 to replace another tax benefit for exporting - the Domestic International Sales Corporation (DISC) provisions. U.S. trading partners had charged that DISC was an export subsidy, and so violated the General Agreement on Tariffs and Trade (GATT). In 1998 the European Union (EU) complained to the World Trade Organization (WTO, G… more
Date: October 11, 2000
Creator: Brumbaugh, David L.
Partner: UNT Libraries Government Documents Department
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Conservation Reserve Payments and Self-Employment Taxes

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 Ser… more
Date: May 1, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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Comparison of 501(c )(3) and 501(c )(4) Organizations

Description: This paper briefly compares the differences between tax-exempt organizations described in Internal Revenue Code section 501(c)(3) and those described in section 501(c)(4). Although some organizations can qualify as either a 501(c)(3) or a 501(c)(4) organization, there are two outstanding differences between the two categories which may make one type of exemption more desirable than the other: deductibility of contributions and ability to lobby without significant limits.
Date: March 24, 1995
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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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
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Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Date: January 15, 2002
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department
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Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Date: January 29, 2003
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department
open access

Gasoline Excise Tax - Historical Revenues: Fact Sheet

Description: This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932.
Date: September 16, 1997
Creator: Talley, Louis Alan
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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