Congressional Research Service Reports - 70 Matching Results

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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 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.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

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 the enactment of P.L. 106-230, please see CRS Report RS20650, 527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

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 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.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

Agricultural Marketing Assistance Loans and Loan Deficiency Payments

Description: Marketing assistance loans for the major crops were designed to facilitate orderly marketing by providing short-term financing so that farmers could pay their bills right after harvest and spread their sales over the entire marketing year. However, the persistence of very low commodity prices transformed the loan program into a major vehicle of farm income support. Marketing loan program benefits (primarily loan deficiency payments, LDPs) to farmers amounted to about $5.9 billion in 1999, and will exceed $6.5 billion in 2000. Such levels of use and high costs have revealed several administrative problems and given rise to several policy issues. Some policy makers have favored broadening the scope and enhancing the benefits of the program to achieve greater farm income support. Anticipated adverse market impacts have discouraged adoption of these proposals to date. A persistent policy issue is the payment limitation on marketing loan gains.
Date: September 15, 2000
Creator: Womach, Jasper
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: An Overview

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a broad overview of all appropriations activity and a guide to the CRS Appropriation Product Series that provides analytical perspectives on the 13 annual FY2001 appropriations bills.
Date: September 22, 2000
Creator: Bley, Mary Frances
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: Commerce, Justice, and State, the Judiciary, and Related Agencies

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on the Departments of Commerce, Justice, and State, the Judiciary and Related Agencies.
Date: September 15, 2000
Creator: Knight, Edward
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: Defense

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Defense Appropriations Subcommittees.
Date: September 26, 2000
Creator: Daggett, Stephen
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: District of Columbia

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on the District of Columbia Appropriations.
Date: September 14, 2000
Creator: Boyd, Eugene
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: Energy and Water Development

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Subcommittees on Energy and Water Development Appropriations.
Date: September 19, 2000
Creator: Humphries, Marc & Behrens, Carl E.
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: Foreign Operations, Export Financing, and Related Programs

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Foreign Operations Appropriations Subcommittees.
Date: September 2, 2000
Creator: Nowels, Larry
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: Interior and Related Agencies

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Interior and Related Agencies Appropriations.
Date: September 22, 2000
Creator: Greenwood, Alfred R
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: Legislative Branch

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Legislative Branch Appropriations.
Date: September 11, 2000
Creator: Dwyer, Paul E.
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: Treasury, Postal Service, Executive Office of the President, and General Government

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Treasury, Postal Service, and General Government.
Date: September 21, 2000
Creator: Gressle, Sharon S.
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: VA, HUD, and Independent Agencies

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Subcommittees on VA, HUD and Independent Agencies Appropriations.
Date: September 26, 2000
Creator: Snook, Dennis W. & Bourdon, E. Richard
Partner: UNT Libraries Government Documents Department

Aviation Delays

Description: Flight delays and cancellation in the U.S. air transportation system rose to record levels in 2000. The problem costs the airlines an estimated $3 billion annually and causes great inconvenience for shippers and passengers. Billions of federal dollars are being spent to modernize the air traffic control (ATC) system, purchase new equipment and expand airport capacity. But the airlines express little confidence that these efforts will provide near-term relief or be enough in the long-term to accommodate the forecasted growth in air traffic ­ up from about 670 million passengers this year to 1.0 billion forecast by 2010 and 1.5 billion by 2025.
Date: September 22, 2000
Creator: Moore, J. Glen
Partner: UNT Libraries Government Documents Department

Campaign Finance Regulation Under the First Amendment:

Description: This Report first discusses the critical holdings enunciated by the Supreme Court in Buckley, including those: upholding reasonable contribution limits, striking down expenditure limits, upholding disclosure reporting requirements, and upholding the system of voluntary presidential election expenditure limitations linked with public financing. It then examines the Court’s extension of Buckley in fourteen subsequent cases, evaluating them in three regulatory contexts: contribution limits (California Medical Association v. FEC; Citizens Against Rent Control v. Berkeley; Nixon v. Shrink Missouri Government PAC), expenditure limits (First National Bank of Boston v. Bellotti; FEC v. Massachusetts Citizens for Life; Austin v. Michigan Chamber of Commerce; FEC v. National Right to Work; Colorado Republican Federal Campaign Committee v. FEC; FEC v. Democratic Senatorial Campaign Committee; FEC v. National Conservative Political Action Committee), and disclosure requirements (Buckley v. American Constitutional Law Foundation; Brown v. Socialist Workers ‘74 Campaign Committee; FEC v. Akins; McIntrye v. Ohio Elections Commission).
Date: September 8, 2000
Creator: Whitaker, L. Paige & Jennings, Christopher Alan
Partner: UNT Libraries Government Documents Department

Chemical Weapons Convention: Issues for Congress

Description: The Convention provides the most extensive and intrusive verification regime of any arms control treaty, extending its coverage to not only governmental but also civilian facilities. The Convention also requires export controls and reporting requirements on chemicals that can be used as warfare agents and their precursors. The CWC establishes the Organization for the Prohibition of Chemical Weapons (OPCW) to oversee the Convention's implementation. Chemical Weapons Convention implementing legislation, as S. 610, passed the Senate unanimously on May 23, 1997. This legislation, which was an amendment in the nature of a substitute reported from the Judiciary Committee, provides the statutory authority for domestic compliance with the Convention's provisions. It sets criminal and civil penalties for the development, production, acquisition, stockpiling, transfer, possession, or use of chemical weapons.
Date: September 20, 2000
Creator: Bowman, Steven R.
Partner: UNT Libraries Government Documents Department

China's Economic Conditions

Description: China’s economy continues to be a concern to U.S. policymakers. On the one hand, China’s economic growth presents huge opportunities for U.S. exporters. On the other hand, the surge in Chinese exports to the United States has put competitive pressures on many U.S. industries. Many U.S. policymakers have argued that greater efforts should be made to pressure China to fully implement its WTO commitments and to change various economic policies deemed harmful to U.S. economic interests, such as its currency peg and its use of subsidies to support its SOEs. In addition, recent bids by Chinese state-owned firms to purchase various U.S. firms have raised concerns among Members over the impact such acquisitions could have on U.S. national and economic security.
Date: September 21, 2000
Creator: Morrison, Wayne M.
Partner: UNT Libraries Government Documents Department

Community Development Block Grants: Funding and Other Issues in the 106th Congress

Description: In this report Congress addresses a number of community development issues, including reauthorization of the CDBG and revision of the CDBG program definitions of entitlement communities and low- and moderate-income households. Congress also will consider legislation appropriating funds for the program for FY2001, including funding for a number of new initiatives proposed by the Clinton Administration.
Date: September 20, 2000
Creator: Boyd, Eugene
Partner: UNT Libraries Government Documents Department

Constitutional Constraints on Congress' Ability to Protect the Environment

Description: Federal protection of the environment must hew to the same constitutional strictures as any other federal actions. In the past decade, however, the Supreme Court has invigorated several of these strictures in ways that present new challenges to congressional drafters of environmental statutes. This report reviews six of these newly emergent constitutional areas, with special attention to their significance for current and future environmental legislation.
Date: September 8, 2000
Creator: Meltz, Robert
Partner: UNT Libraries Government Documents Department

Continuing Appropriations Acts: Brief Overview of Recent Practices

Description: This report provides information on the history of continuing resolutions; the nature, scope, and duration of CRs during the last 30 years; the various types of CRs that have been enacted; and an overview of those instances when budget authority has lapsed and a funding gap has resulted.
Date: September 26, 2000
Creator: Streeter, Sandy
Partner: UNT Libraries Government Documents Department

Critical Infrastructures: Background and Early Implementation of PDD-63

Description: The nation's health, wealth, and security rely on the supply and distribution of certain goods and services. The array of physical assets, processes and organizations across which these goods and services move are called critical infrastructures (e.g. electricity, the power plants that generate it, and the electric grid upon which it is distributed or financial capital, the institutions that manage it, and the record- keeping and communications that move it from one institution to another).
Date: September 12, 2000
Creator: Moteff, John D.
Partner: UNT Libraries Government Documents Department