Alternative Funding Policies for the Uninsured: Exploring the Value of Hospital Tax Exemption

PubMed Central

Kane, Nancy M.; Wubbenhorst, William H.

2000-01-01

The tax exemption accorded private, nonprofit hospitals is being subjected to more scrutiny as the numbers of uninsured grow; meanwhile, charity care competes with market-driven priorities. Current public policies tie hospital tax exemption to the provision of charity care, but there is a gap in the size and distribution of values between tax exemption and the charity care that is provided. Most hospitals, in a study reported here, provided free care at a level below the value of their tax exemption, even when 50 percent of bad debt was included in the care value. However, hospitals in the poorest communities offered considerably more care than the value of their tax exemption, whereas those in wealthier communities offered considerably less. Policies at local, state, and federal levels should be designed to exert leverage on hospitals to provide free care at a level commensurate with the value of their tax exemptions. PMID:10934992

48 CFR 252.229-7003 - Tax Exemptions (Italy).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Tax Exemptions (Italy... of Provisions And Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70(c), use the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The Contractor represents that the...

Pressure growing in the fight to stay tax exempt.

PubMed

Lumsdon, K

1991-01-01

With legislative and regulatory scrutiny trained on not-for-profit hospitals, administrators should brace themselves for potential challenges to their tax-exempt status. Industry leaders recommend reviewing documents that outline a hospital's charitable purpose, setting a clear policy on providing care to persons unable to pay for it, placing a value on community services, and taking other steps. Whether changes in laws governing tax exemption come from national, state, or local efforts, hospitals should be ready to show proof of their charitable activities.

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

PubMed

Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

2015-07-01

The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities. Project HOPE—The People-to-People Health Foundation, Inc.

Tax Exempt Organizations and Commercially Sponsored Scientific Research.

ERIC Educational Resources Information Center

Kertz, Consuelo Lauda

1982-01-01

Several related tax issues important to both the commercial sponsors and tax-exempt recipients of research funding are addressed: what type of activity qualified as scientific research; how acceptance of commercial funding affects tax-exempt status; and when the receipt of such funding generates a liability for tax on unrelated business income.…

Is your hospital's tax-exempt status at risk?

PubMed

Ricaud, John S

2006-06-01

The IRS has proposed changes to Section 501(c)(3) of the Internal Revenue Code that could affect the tax-exempt status of not-for-profit healthcare organizations. Healthcare financial managers should ensure that their organizations maintain compliance with the tax-exempt requirements and remain above reproach, particularly in the areas of: An organization's intent for public service. Implications of Section 4958 on the organization's tax-exempt status. Political activities. Operating an affiliated business.

Property tax exemptions: headed for extinction?

PubMed

Hyman, D A; McCarthy, T J

1988-12-01

Hospitals face an assault on property tax exemptions that threatens the foundations of all voluntary not-for-profit facilities. The Utah Supreme Court fired the first salvo in this campaign in 1985 in Utah County v. Intermountain Health Care, Inc. The court examined the distinctions between not-for-profit and for-profit hospitals, the extent to which the two hospitals involved were supported by donations and gifts, the "profit" derived from operation, the charges levied on patients, the level of charity care provided, and several other factors before concluding that the hospitals did not qualify as charitable institutions. Since then, efforts at taxing hospitals have grown dramatically. The definition of "charitable" is at the heart of the tax-exemption problem. Charitable is a legal "term of art," which encompasses for more than the simple provision of charity care. The promotion of health is a charitable purpose. Hospitals qualify under the Internal Revenue Code for tax-exempt status because they promote health--not because they provide charity care. Yet all hospitals promote health. What, then, differentiates not-for-profit from for-profit hospitals that justifies a tax exemption? The argument for continued exemption must be made, if at all, on the basis of the community benefit the not-for-profit provides. Charitable institutions exist to serve and benefit the community and to provide an avenue for voluntary association. They help to improve and promote the general welfare through education, religion, and culture. The real benefits of a not-for-profit entity are found in the fulfillment of these concepts.

27 CFR 24.76 - Tax exempt cider.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Tax exempt cider. 24.76 Section 24.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without...

27 CFR 24.76 - Tax exempt cider.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax exempt cider. 24.76 Section 24.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without...

27 CFR 24.76 - Tax exempt cider.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax exempt cider. 24.76 Section 24.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without...

27 CFR 24.76 - Tax exempt cider.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Tax exempt cider. 24.76 Section 24.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without...

27 CFR 24.76 - Tax exempt cider.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Tax exempt cider. 24.76 Section 24.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without...

Ambulatory surgery center joint ventures involving tax-exempt entities.

PubMed

Becker, S; Pristave, R J; McConnell, W

1999-01-01

This article provides an overview of the tax-exempt related issues for ambulatory surgery center joint ventures involving tax-exempt entities. The article analyzes the key points of analysis of the guidance released by the IRS, in particular General Counsel Memorandum 39862, Revenue Ruling 98-15, and Redlands Surgical Services v. Commissioner of the Internal Revenue Service. These key points include whether the venture results in private inurement to insiders and whether the venture furthers the charitable purposes of the tax-exempt entity. The article also provides practical guidance to analyze the documents and structure of the joint venture to ensure compliance with the IRS guidance. These practical considerations include, among other things, whether the charitable purposes of the tax-exempt entity are clearly expressed in the documents and whether the tax-exempt entity has sufficient control over the joint venture to ensure the charitable purposes are being adhered to.

Tax-exempt/proprietary partnerships: how the deal gets done.

PubMed

Anthony, M F

1997-01-01

Joint venture partnerships between tax-exempt healthcare providers and proprietary companies represent a type of provider-sponsored network. Tax-exempt /proprietary partnerships can help tax-exempt providers attain their strategic objectives and, at the same time, retain some governance involvement and healthcare decision-making authority. Proprietary companies that enter into such partnerships are able to expand their market presence and revenue potential without spending capital on an acquisition. Proprietary companies also gain the tax-exempt partners' goodwill, which could take them years to develop on their own. Before negotiating a partnership agreement, potential partners must assess their respective financial, cultural, organizational, and strategic strengths and weaknesses as well as their overall compatibility. Then they must develop contract terms to bring into the partnership negotiations. These terms include purpose, legal structure, assets/liabilities, governance, management, valuation, profit/loss sharing, capitalization/working capital, human resources, withdrawal from the partnership, noncompete covernants, and tax exemption issues.

The coming changes in tax-exempt health care finance.

PubMed

Carlile, L L; Serchuk, B M

1995-01-01

On December 30, 1994, the Internal Revenue Service (IRS) published proposed regulations (Proposed Regulations) that if enacted would significantly change the climate and rules of federal income tax law controlling the issuance and maintenance of tax-exempt bonds for governmental and 501(c)(3) health care borrowers. This article (1) summarizes the aspects of the Proposed Regulations dealing with private activity tests, management contracts, allocation and accounting rules, change in use of financed facilities, and antiabuse rules, and (2) summarizes the possible interrelationship of the IRS's audit program for tax-exempt bonds and the Proposed Regulations. The article reviews features of the Proposed Regulations that will affect either the costs or administrative burdens of managing the federal tax compliance of future tax-exempt health care borrowings.

19 CFR 4.22 - Exemptions from special tonnage taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Exemptions from special tonnage taxes. 4.22 Section 4.22 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.22 Exemptions from special tonnage taxes. Vessels of the...

Special report on taxation. Court of Appeals denies tax exemption based on "substantial commercial purpose".

PubMed

Schieble, M T

1992-05-01

When viewed against the background of continuing state and federal legislative efforts to limit the availability of tax-exempt status, the Living Faith case could be seen as yet another indication of difficult times ahead for nonprofit providers. Although it is too early to tell whether this will in fact be the case, tax-exempt providers should be aware of the Living Faith case as perhaps the clearest statement from a federal appeals court in recent years that the operation of an enterprise in too businesslike a manner may make it a taxable activity. Tax-exempt providers that now operate or plan to operate ancillary businesses, whether through joint ventures, wholly-owned subsidiaries, or otherwise, should carefully evaluate such activities against the criteria articulated in Living Faith. This analysis is important not only for purposes of determining whether such activities can qualify for tax-exempt status in and of themselves, but also as an indicator of how such activities might affect the tax-exempt status of the provider.

77 FR 12202 - Public Inspection of Material Relating to Tax-Exempt Organizations

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-29

...This document contains final regulations pertaining to the public inspection of material relating to tax-exempt organizations and final regulations pertaining to the public inspection of written determinations and background file documents. These regulations are necessary to clarify rules relating to information and materials made available by the IRS for public inspection under the Internal Revenue Code (Code). The final regulations affect certain organizations exempt from Federal income tax, organizations that were exempt but are no longer exempt from Federal income tax, and organizations that were denied tax-exempt status.

78 FR 56841 - Arbitrage Rebate Overpayments on Tax-Exempt Bonds

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-16

... Arbitrage Rebate Overpayments on Tax-Exempt Bonds AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax- exempt bonds and other tax-advantaged bonds. These proposed regulations provide the deadline for filing a claim for an...

27 CFR 26.36 - Products exempt from tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.36 Products exempt from tax. (a) General. Industrial spirits, denatured spirits, and products made with denatured spirits in Puerto Rico may be brought into...

The "common sense" of the nonprofit hospital tax exemption: a policy analysis.

PubMed

Sanders, S M

1995-01-01

Although rarely discussed prior to the 1985 Utah Supreme Court ruling against Intermountain Health Care Inc., the question of whether to grant tax exemptions to nonprofit hospitals is currently being debated by federal, state, and local legislators, and by the courts. Changes to current policy seem likely. This policy analysis: (1) presents the historical and legal background; (2) examines the economic, political, and organizational implications of current tax-exemption policy; and (3) offers three alternatives to this current policy. The analysis indicates that the current policy provides little incentive for nonprofit hospitals to make contributions of charity care. Of the alternatives, eliminating the exemption is not politically feasible at this time; regulating hospital operations and outputs portends an implementation nightmare; and tying tax subsidy levels to output levels of charity care--perhaps the strongest and most efficient incentive--would require an unlikely political consensus on what constitute valid and reliable measures of charity care. If there is a movement toward subsidies, then linking subsidy amounts to levels of charity care will depend on whether policy analysts can design satisfactory empirical measures. With the advent of universal health coverage, the demand for charity care will decrease. The problem for tax-exempt hospitals will then become justifying the exemption by demonstrating the extent to which they generate community benefits at no or reduced cost to society.

48 CFR 970.2902-3 - Other Federal tax exemptions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... is considered that a request for an additional exemption in the performance of a management and... SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Taxes 970.2902-3 Other Federal tax exemptions... such services when furnished to Department of Energy (DOE) management and operating contractors who pay...

48 CFR 252.229-7003 - Tax Exemptions (Italy).

Code of Federal Regulations, 2013 CFR

2013-10-01

... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

48 CFR 252.229-7003 - Tax Exemptions (Italy).

Code of Federal Regulations, 2011 CFR

2011-10-01

... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

48 CFR 252.229-7003 - Tax Exemptions (Italy).

Code of Federal Regulations, 2012 CFR

2012-10-01

... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

48 CFR 252.229-7003 - Tax Exemptions (Italy).

Code of Federal Regulations, 2014 CFR

2014-10-01

... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... operational goals. A single section 403(b) plan covers professional and staff employees of both the hospital...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(c)-5 Certain... exempt from tax under section 501(a) (an exempt organization) whose employees participate in a plan, the...

26 CFR 1.337(d)-4 - Taxable to tax-exempt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions. The tax-exempt entity also must use this same reasonable method of allocation for each taxable... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Taxable to tax-exempt. 1.337(d)-4 Section 1.337(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

26 CFR 1.265-2 - Interest relating to tax exempt income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Interest relating to tax exempt income. 1.265-2 Section 1.265-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.265-2 Interest relating to tax exempt income. (a...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 15 2014-01-01 2014-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 15 2012-01-01 2012-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 15 2013-01-01 2013-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

Saving Bonds: Retaining the Tax-Exempt Status of Bonds.

ERIC Educational Resources Information Center

Ferriter, Kaye B.; Kalick, Laura

1995-01-01

As college and university financial officers pursue business partnerships to boost institutional revenue, they must consider how these agreements affect the tax exempt status of their financing arrangement, continually monitoring use of facilities financed with tax-exempt debt. Issues to be addressed include the provisions of service contracts,…

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 15 2011-01-01 2011-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

26 CFR 1.35-1 - Partially tax-exempt interest received by individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Partially tax-exempt interest received by individuals. 1.35-1 Section 1.35-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.35-1 Partially tax-exempt interest received by...

Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

ERIC Educational Resources Information Center

Maag, Elaine

2009-01-01

The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

Provision of community benefits by tax-exempt U.S. hospitals.

PubMed

Young, Gary J; Chou, Chia-Hung; Alexander, Jeffrey; Lee, Shoou-Yih Daniel; Raver, Eli

2013-04-18

The Patient Protection and Affordable Care Act (ACA) requires tax-exempt hospitals to conduct assessments of community needs and address identified needs. Most tax-exempt hospitals will need to meet this requirement by the end of 2013. We conducted a national study of the level and pattern of community benefits that tax-exempt hospitals provide. The study comprised more than 1800 tax-exempt hospitals, approximately two thirds of all such institutions. We used reports that hospitals filed with the Internal Revenue Service for fiscal year 2009 that provide expenditures for seven types of community benefits. We combined these reports with other data to examine whether institutional, community, and market characteristics are associated with the provision of community benefits by hospitals. Tax-exempt hospitals spent 7.5% of their operating expenses on community benefits during fiscal year 2009. More than 85% of these expenditures were devoted to charity care and other patient care services. Of the remaining community-benefit expenditures, approximately 5% were devoted to community health improvements that hospitals undertook directly. The rest went to education in health professions, research, and contributions to community groups. The level of benefits provided varied widely among the hospitals (hospitals in the top decile devoted approximately 20% of operating expenses to community benefits; hospitals in the bottom decile devoted approximately 1%). This variation was not accounted for by indicators of community need. In 2009, tax-exempt hospitals varied markedly in the level of community benefits provided, with most of their benefit-related expenditures allocated to patient care services. Little was spent on community health improvement.

26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... States § 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation. (a) Election available...) for a taxable year only if all of the taxes for which a credit is allowable to the taxpayer under... of foreign tax credits from other taxable years shall not be taken into account in determining...

New Developments in Tax Exempt Institutions. Exempt Organizations Which Lend Securities Risk Imposition of Unrelated Business Tax

ERIC Educational Resources Information Center

Stern, Sue S.; Sullivan, Richard B.

1976-01-01

The practice by exempt organizations of lending securities to brokerage houses is becoming more common. The possibility is weighed that organizations may encounter unrelated business tax assessments if the practice is classified as a trade or business. The authors examine the concept of trade or business in other tax settings and explore the…

Healthcare organizations and the Internet: impact on federal tax exemption.

PubMed

Woods, LaVerne; Osborne, Michele

2002-01-01

Tax-exempt healthcare organizations have turned to the Internet as a powerful tool in communicating with the public, medical staff, and patients. Activities as diverse as providing links to the Web sites of other organizations, selling goods and services, soliciting contributions, and hosting forums on the Internet raise unresolved questions concerning the impact of Internet use on such organizations' tax-exempt status. The Internal Revenue Service has provided no guidance to date regarding the manner in which a nonprofit organizations' use of the Internet may affect its tax-exempt status or subject it to federal income tax on some sources of funds. This article suggests analytical approaches for applying existing law in the Internet context and identifies areas that are ripe for additional guidance.

Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits

PubMed Central

Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard

2018-01-01

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association’s (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit’s total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits. PMID:29436247

Comparing the Value of Nonprofit Hospitals' Tax Exemption to Their Community Benefits.

PubMed

Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard

2018-01-01

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association's (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit's total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits.

Access to Tax Exempt Bonds by Religious Higher Education Institutions.

ERIC Educational Resources Information Center

Mawdsley, Ralph D.

1991-01-01

The Virginia Supreme Court unanimously ruled that the issuance of tax exempt bonds to a religiously affiliated university violated both state and federal constitutions. Reviews the court decision, analyzes the constitutional issues, and contends that court actions intruded beyond the permissible boundaries of constitutional neutrality. (38…

Some tax-exempt bond issues could become taxable.

PubMed

Lough, S B; O'Hare, P K

2000-12-01

The IRS recently launched a new program to audit healthcare mergers-and-acquisition financing arrangements. To date, the IRS has focused on transactions involving IDSs in which tax-exempt bonds issued on behalf of the participants have been used to prepay the outstanding debt of one or both participants. The IRS is concerned that such tax-exempt financing may involve impermissible advance-refunding of the previous debt, in which case the financing would be deemed taxable and the participants subject to penalties.

Determinants of interest rates on tax-exempt hospital bonds.

PubMed

Grossman, M; Goldman, F; Nesbitt, S W; Mobilia, P

1993-12-01

The aim of this paper is to examine the determinants of interest rates on tax-exempt hospital bonds. The results highlight the potential and actual roles of Federal and state policy in the determination of these rates. The shift to a Prospective Payment System under Medicare has subsidized the borrowing costs of some hospitals at the expense of others. The selection of underwriters by negotiation rather than by competitive bidding results in higher interest rates. The Federal tax act of 1986 raised the cost of hospital debt by encouraging bond issues to contain call features.

Adverse tax rulings affect exemptions for clergy and religious.

PubMed

Veres, J A

1986-12-01

Recent court cases illustrate the federal government's changing position toward automatic tax exemptions for members of religious institutes who are employed outside their institute. Before 1977, the IRS seemed inclined to assume that members acted as agents for their institute and that their income would not be taxable. In Fogarty v. U.S. the court ruled that a priest's income from a university teaching position was taxable because he was not acting as an agent for the Jesuits. In Schuster v. Commissioner, the court held for the government, stating that the "triangle relationship" among employee, outside third-party employer, and principal/religious institute was insufficient to warrant the necessary agency relationships. Samson v. U.S. questioned whether Sr. Mary K. Samson's county hospital work constituted "employment" for FICA tax purposes. The court concluded the tax was assessable on her wages because she was a county employee. It denied a rehearing after a dissenting judge concluded that past rulings were inconsistent and had little bearing on FICA taxation. The legal view of religious tax exemption is much narrower than 10 years ago. Catholic institutes must closely analyze the relationship between their members and outside third-party employers to avoid taxation. They must legally assert their control over their members' actions before the employment is in effect.

19 CFR 351.517 - Exemption or remission upon export of indirect taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. 351.517 Section 351.517 Customs Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE... Exemption or remission upon export of indirect taxes. (a) Benefit. In the case of the exemption or remission upon export of indirect taxes, a benefit exists to the extent that the Secretary determines that the...

The IRS and the Internet: new issues for tax-exempt organizations.

PubMed

Griffith, Gerald M

2002-01-01

Tax-exempt healthcare organizations increasingly are using the Internet to provide an inexpensive, easily accessible forum for information exchange, organization publicity, and community-relations programs. A tax-exempt organization that engages in certain activities on its Web site, however, risks losing its tax-exempt status. Such activities may include political messages and lobbying, substantial advertising and other revenue-generating programs, and inappropriate solicitation of charitable contributions. Therefore, providers should carefully monitor all information on their Web sites, including hyperlinks to other Web sites, chat-room and bulletin-board content, and advertisements, to make certain they comply with IRS rules.

ABC's of monitoring federal tax exemption.

PubMed

Sanborn, A B; MacKelvie, C F

1988-10-01

Congress and the Internal Revenue Service (IRS) are taking a close look at the Internal Revenue Code (IRC) as it applies to Catholic institutions' activities. Although most Catholic institutions' exempt status is secured by reserved power organizational characteristics, it would behoove healthcare leaders to become familiar with the tax system and the IRS operation and, if necessary, make appropriate accommodations. They should understand what triggers an IRS audit and the audit process itself. The IRS subjects exempt institutions to organizational and operational tests. It deems that a healthcare entity is organized exclusively for an exempt (and charitable) purpose when that entity's articles of incorporation: 1. Limit the organization's purposes to charitable purposes. 2. Limit the organizations's activities to those which further its exempt purposes only, with other purposes furthered in only an insubstantial way. 3. Limit activities to those specified in IRC Section 501(c)(3). 4. Limit distribution of the organization's assets on dissolution to another organization with a like or similar exempt purpose. 5. Limit legislative and bar political activities Although most Catholic healthcare entities are "tax managed" conservatively, from an operational perspective, they often enter into transactions that the IRS considers "red flags." Some of these "red flag" transactions involve: Joint venture operations. Physician recruitment and physician handling plans. Rental/lease arrangements. Defined compensation plans. Hospital productivity plans. Profit-sharing plans. Contingent compensation arrangements. Acquisition, mergers, and divestitures. Taxable subsidiaries and unrelated business income.

IRS issues guidance on tax-exempt bond requirements.

PubMed

Kalick, L

1998-07-01

Enforcing compliance with rules governing facilities financed with tax-exempt bonds recently has become an IRS priority. Integrated delivery systems (IDSs) that include such facilities, therefore, should take steps to ensure that the private business use of those facilities does not exceed the legal threshold amount, thereby jeopardizing the tax-exempt status of the bonds. Management contracts, research agreements, and leases are arrangements with the greatest potential to result in noncompliance. Instituting a compliance program to monitor the use of bond proceeds and minimize the amount of private business use of facilities over the bond term can reduce an organization's risk of penalty.

Making Tax-Exempt Capital Financing Work.

ERIC Educational Resources Information Center

Kavanagh, Richard E.

1985-01-01

Large and small businesses have long financed capital projects through tax-exempt financing. Colleges that need large sums of money to retrofit campuses with energy-efficient equipment can achieve the lowest borrowing cost available through bond insurance. (Author/MSE)

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2011 CFR

2011-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2010 CFR

2010-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Waiver of exemption from taxes. 31.3121(k)-1 Section 31.3121(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(k)-1 Waiver of exemption from taxes. (a) Who may file a waiver certificate—(1) In general. If...

26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Waiver of exemption from taxes. 31.3121(k)-1 Section 31.3121(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(k)-1 Waiver of exemption from taxes. (a) Who may file a waiver certificate—(1) In general. If...

26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Waiver of exemption from taxes. 31.3121(k)-1 Section 31.3121(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(k)-1 Waiver of exemption from taxes. (a) Who may file a waiver certificate—(1) In general. If...

26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Waiver of exemption from taxes. 31.3121(k)-1 Section 31.3121(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(k)-1 Waiver of exemption from taxes. (a) Who may file a waiver certificate—(1) In general. If...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2012 CFR

2012-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2011 CFR

2011-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2013 CFR

2013-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2014 CFR

2014-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

Tax-Exempt Leasing for Colleges and Universities.

ERIC Educational Resources Information Center

Eden, C. Gregory H.

1987-01-01

Tax-exempt leasing is examined and compared to other financing mechanisms, and its applicability and the variety of structuring options available to public colleges and universities as lessees are explored. (MSE)

IRS: where's the charity? Rural hospital manager may lose federal tax exemption.

PubMed

Hallam, K

1998-06-08

A rural hospital management company with ties to VHA may lose its federal tax exemption because, according to the Internal Revenue Service, there's nothing charitable about operating a hospital under contract. The case against the company is significant because it calls into question the tax exemptions of any not-for-profit corporation that manages or leases hospitals.

Crude oil produced by church not exempt from windfall profit tax

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1985-09-01

Private Letter Ruling 8515003 does not exempt crude oil produced by an agency of a convention of churches from the windfall profits tax. The Internal Revenue Service concluded that not all of the proceeds were dedicated for the benefit of a qualifying charitable organization since some went to build a home for the elderly, although some went to fund educational scholarships. The Code does not allow partial tax exemptions.

Constitutional Law--State Action--Charitable Foundations--Racial Discrimination--Tax Exemption May be State Action under Civil Rights Act.--Jackson v. Statler Foundation, 496 F.2d 623 (2nd Cir. 1974), cert. denied, 43 U.S.L.W. 3452 (U.S. Feb. 14, 1975)

ERIC Educational Resources Information Center

Wolf, Sara Straight

1975-01-01

The author argues that if the positive values which private foundations can provide are to continue, the finding of state action in the granting of tax exemptions to private foundations cannot be permitted to stand. Other existing methods for disallowing tax exemptions for foundations dedicated to invidiously discriminatory practices are…

26 CFR 1.265-2 - Interest relating to tax exempt income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Interest relating to tax exempt income. 1.265-2 Section 1.265-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.265-2 Interest relating to tax...

76 FR 55255 - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-07

... Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction AGENCY: Internal..., on the definition of solid waste disposal facilities for purposes of the rules applicable to tax... governments that issue tax-exempt bonds to finance solid waste disposal facilities and to taxpayers that use...

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1 Partially tax...

76 FR 55256 - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-07

... Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction AGENCY: Internal..., 2011, on the definition of solid waste disposal facilities for purposes of the rules applicable to tax... governments that issue tax-exempt bonds to finance solid waste disposal facilities and to taxpayers that use...

28 CFR 16.93 - Exemption of Tax Division Systems-limited access.

Code of Federal Regulations, 2010 CFR

2010-07-01

... MATERIAL OR INFORMATION Exemption of Records Systems Under the Privacy Act § 16.93 Exemption of Tax... necessary to protect the privacy and physical safety of witnesses and informants. (9)(e)(5). In the... information. Such exemption is further necessary to protect the privacy and physical safety of witnesses and...

Cost of tax-exempt health benefits in 1998.

PubMed

Sheils, J; Hogan, P

1999-01-01

The tax expenditure for health benefits is the amount of revenues that the federal government forgoes by exempting the following from the federal income and Social Security taxes: (1) employer health benefits contribution, (2) health spending under flexible spending plans, and (3) the tax deduction for health expenses. The health tax expenditure was $111.2 billion in 1998. This figure varied from $2,357 per family among those with annual incomes of $100,000 or more to $71 per family among those with annual incomes of less than $15,000. Families with incomes of $100,000 or more (10 percent of the population) accounted for 23.6 percent of all tax expenditures.

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2013 CFR

2013-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2014 CFR

2014-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2012 CFR

2012-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 1.142(f)(4)-1 - Manner of making election to terminate tax-exempt bond financing.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-exempt bond financing. 1.142(f)(4)-1 Section 1.142(f)(4)-1 Internal Revenue INTERNAL REVENUE SERVICE... Requirements for State and Local Bonds § 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond... for making election—(1) In general. An election under section 142(f)(4)(B) must be filed with the...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2012 CFR

2012-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2014 CFR

2014-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2011 CFR

2011-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2013 CFR

2013-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

Tax-exempt bonds and sponsored research.

PubMed

Ballard, Frederic L

2003-01-01

"Sponsored research," wherein a business corporation or the government pays a portion of the cost of research activities carried out by a university or hospital, is increasingly important both for state institutions and for Section 510(c)(3) organizations. Sponsored research arrangements that are not properly structured can jeopardize the status of tax-exempt bonds issued to finance the facility at which the sponsored research occurs. While these rules have been difficult to apply in practice, properly structured agreements can provide funding for research without undue risk. This Article discusses the multiple pieces of guidance put forth by the Internal Revenue Service to clarify the many issues and tiers of analysis necessary to ensure a properly-structured sponsored research agreement.

Tax-exempt bank loans still an option for providers.

PubMed

Ostlund, Grant; Cheney, John E

2011-07-01

In evaluating the potential for tax-exempt bank financing, healthcare organizations should carefully consider: Pricing. Loan structure. Security requirements (such as financial covenants and default remedies).

Measuring charitable contributions: implications for the nonprofit hospital's tax-exempt status.

PubMed

Sanders, S M

1993-01-01

Since 1985, some nonprofit hospitals have tried to measure the magnitude of their charitable contributions in order to protect themselves from challenges to their nonprofit tax-exempt status. Using a sample of 562 Catholic nonprofit hospitals, this research shows that these charitable contributions may be defined and measured in several different ways, each having methodological advantages and disadvantages. The data indicate that charity care contributions vary widely, are unequally distributed across the sample of hospitals, and are influenced by the characteristics of the people in the local community and not by the characteristics of the health care delivery system. These findings suggest that legislators may be correct when questioning the rationale for the tax-exemption accorded to virtually all nonprofit hospitals. Further, it suggests that nonprofit hospital administrators can protect the tax-exempt status of their hospital by emphasizing the charitable contributions it makes by absorbing the unreimbursed costs from Medicare and Medicaid.

19 CFR 351.518 - Exemption, remission, or deferral upon export of prior-stage cumulative indirect taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... prior-stage cumulative indirect taxes. 351.518 Section 351.518 Customs Duties INTERNATIONAL TRADE... indirect taxes. (a) Benefit—(1) Exemption of prior-stage cumulative indirect taxes. In the case of a... production of an exported product, a benefit exists to the extent that the exemption extends to inputs that...

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

Champaign County, Illinois, gets hospital industry's attention by revoking property tax exemption of local catholic hospital [interviewed by Stan Jenkins].

PubMed

Jenkins, Stan

2004-01-01

A property tax exemption is not necessarily permanent: Certain responsibilities are conferred along with tax-exempt status. If those responsibilities are not met, the tax exemption may be revoked. An interview with Stan Jenkins, Chairman of the Champaign County Board of Review, explains the rationale behind revocation of the property tax exempt status of a local charitable hospital, which may have far-reaching implications for others in the healthcare industry.

The cost of tax-exempt health benefits in 2004.

PubMed

Sheils, John; Haught, Randall

2004-01-01

The tax expenditure for health benefits is the amount of revenues that the federal government forgoes by exempting health benefits and spending from the federal income and Social Security taxes, including (1) employer health benefit contributions for workers and retirees, (2) health benefit deductions for the self-employed, (3) health spending under flexible spending plans, and (4) the tax deduction for health expenses. We estimate that this expenditure will be dollars 188.5 billion in 2004. Families with incomes of dollars 100,000 or more (14 percent of the population) account for 26.7 percent of all health benefit tax expenditures.

Determinants of hospital tax-exempt debt yields: corrections for selection and simultaneous equation bias.

PubMed Central

Carpenter, C E

1992-01-01

The cost of capital for hospitals is a topic of continuing interest as Medicare's new capital payment policy is implemented. This study examines the determinants of tax-exempt revenue bond yields, the primary source of long-term capital for hospitals. Two important methodological issues are addressed. A probit analysis estimates the probability that a hospital or system will be observed in the tax-exempt market. A selection-corrected two-stage least squares analysis allows for the simultaneous determination of bond yield and bond size. The study is based on a sample of hospitals that issued tax-exempt revenue bonds in 1982-1984, the years immediately surrounding implementation of Medicare's new payment system based on diagnosis-related groups, and an equal number of hospitals not in the market during the study period. Results suggest that hospital systems and hospitals with high occupancy rates are most likely to enter the tax-exempt revenue bond market. The yield equation suggests that hospital-specific variables may not be good predictors of the cost of capital once estimates are corrected for selection. PMID:1464540

Determinants of hospital tax-exempt debt yields: corrections for selection and simultaneous equation bias.

PubMed

Carpenter, C E

1992-12-01

The cost of capital for hospitals is a topic of continuing interest as Medicare's new capital payment policy is implemented. This study examines the determinants of tax-exempt revenue bond yields, the primary source of long-term capital for hospitals. Two important methodological issues are addressed. A probit analysis estimates the probability that a hospital or system will be observed in the tax-exempt market. A selection-corrected two-stage least squares analysis allows for the simultaneous determination of bond yield and bond size. The study is based on a sample of hospitals that issued tax-exempt revenue bonds in 1982-1984, the years immediately surrounding implementation of Medicare's new payment system based on diagnosis-related groups, and an equal number of hospitals not in the market during the study period. Results suggest that hospital systems and hospitals with high occupancy rates are most likely to enter the tax-exempt revenue bond market. The yield equation suggests that hospital-specific variables may not be good predictors of the cost of capital once estimates are corrected for selection.

48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false SF 1094A, Tax Exemption Certificates Accountability Record. 53.301-1094A Section 53.301-1094A Federal Acquisition Regulations System... 1094A, Tax Exemption Certificates Accountability Record. ER02JA97.013 ER02JA97.014 [62 FR 247, Jan. 2...

Health care joint ventures between tax-exempt organizations and for-profit entities.

PubMed

Sanders, Michael I

2005-01-01

Health care exempt organizations have many options regarding their structure and affiliations with for-profit entities. As long as any joint ventures are carefully structured and the nonprofit retains control over the exempt health care activities, the Internal Revenue Service should not question the structure. However, as outlined above, if the for-profit entity effectively gains control over the activities of the venture, the structure is not likely to be upheld by the IRS or the courts, and either the exempt status of the nonprofit will be denied or revoked, or health care income will be subject to the unrelated business income tax. In summary, the health care industry has been severely impacted by many economic forces, including uncertainty in the area of joint ventures between nonprofits and for-profit health care systems. The uncertainty as to whether the joint venture would negatively impact the nonprofit's tax-exempt status undoubtedly caused many nonprofits to form for-profit subsidiaries and otherwise expanded operations in a for-profit marketplace. Fortunately, with the guidance that is currently available in the form of Revenue Ruling 98-15, Redlands, St. David's, and now Revenue Ruling 2004-51, health care institutions can move forward with properly structured joint ventures with greater confidence that the joint venture will not endanger the tax-exempt status of the nonprofit.

Analysis of hospital community benefit expenditures' alignment with community health needs: evidence from a national investigation of tax-exempt hospitals.

PubMed

Singh, Simone R; Young, Gary J; Daniel Lee, Shoou-Yih; Song, Paula H; Alexander, Jeffrey A

2015-05-01

We investigated whether federally tax-exempt hospitals consider community health needs when deciding how much and what types of community benefits to provide. Using 2009 data from hospital tax filings to the Internal Revenue Service and the 2010 County Health Rankings, we employed both univariate and multivariate analyses to examine the relationship between community health needs and the types and levels of hospitals' community benefit expenditures. The study sample included 1522 private, tax-exempt hospitals throughout the United States. We found some patterns between community health needs and hospitals' expenditures on community benefits. Hospitals located in communities with greater health needs spent more as a percentage of their operating budgets on benefits directly related to patient care. By contrast, spending on community health improvement initiatives was unrelated to community health needs. Important opportunities exist for tax-exempt hospitals to improve the alignment between their community benefit activities and the health needs of the community they serve. The Affordable Care Act requirement that hospitals conduct periodic community health needs assessments may be a first step in this direction.

Analysis of Hospital Community Benefit Expenditures’ Alignment With Community Health Needs: Evidence From a National Investigation of Tax-Exempt Hospitals

PubMed Central

Young, Gary J.; Daniel Lee, Shoou-Yih; Song, Paula H.; Alexander, Jeffrey A.

2015-01-01

Objectives. We investigated whether federally tax-exempt hospitals consider community health needs when deciding how much and what types of community benefits to provide. Methods. Using 2009 data from hospital tax filings to the Internal Revenue Service and the 2010 County Health Rankings, we employed both univariate and multivariate analyses to examine the relationship between community health needs and the types and levels of hospitals’ community benefit expenditures. The study sample included 1522 private, tax-exempt hospitals throughout the United States. Results. We found some patterns between community health needs and hospitals’ expenditures on community benefits. Hospitals located in communities with greater health needs spent more as a percentage of their operating budgets on benefits directly related to patient care. By contrast, spending on community health improvement initiatives was unrelated to community health needs. Conclusions. Important opportunities exist for tax-exempt hospitals to improve the alignment between their community benefit activities and the health needs of the community they serve. The Affordable Care Act requirement that hospitals conduct periodic community health needs assessments may be a first step in this direction. PMID:25790412

IRS proposes ruling on physician recruitment. How a hospital recruits physicians would affect its tax-exempt status.

PubMed

Griffith, G M

1996-01-01

On March 15, 1995, the Internal Revenue Service (IRS) announced a proposed revenue ruling stating how certain physician recruitment practices could be implemented without threatening hospitals' tax-exemption. As proposed, the IRS ruling would provide flexibility for recruitment incentives rather than a list of strict physician recruitment guidelines. The proposed ruling is not legally binding until issued in final form, and there is no deadline for finalizing it. In the meantime, however, the standards outlined in the proposed ruling reflect arrangements the IRS likely would approve, which should be an incentive for tax-exempt hospitals to follow reasonable physician recruitment practices. Assuming a hospital complies with other legal requirements such as fraud and abuse laws, it must answer two key tax-exempt status questions for its recruitment or retention package: Will the incentives result in a disguised distribution of profits from the operation of the organization? Is the total incentive package reasonable under all the facts and circumstances, both in absolute total value for physician(s) recruited and in relation to services required by the hospital and the community? The proposed ruling also provides guidance on basic documentation requirements and a process for approving recruitment arrangements.

Real Estate Tax Exemption for Continuing Education Programs.

ERIC Educational Resources Information Center

Charters, Alexander N.

A court case in which the issue was whether Syracuse University was entitled to tax exemption for certain real property used for administrative offices, classrooms, student housing, and parking lots by its continuing education programs, particularly the Continuing Education Center for the Public Service, is presented. The finding of the Court is…

Use of Fees to Discourage Nonmedical Exemptions to School Immunization Laws in US States

PubMed Central

Omer, Saad B.

2016-01-01

Recent outbreaks of vaccine-preventable diseases in the United States have renewed public discourse about state vaccine mandates for children entering schools. With acknowledgment of the challenge of eliminating religious and philosophical exemptions in most states, some have proposed instead to impose additional administrative burdens for parents seeking such exemptions. We review the use of taxes, fines, and fees as financial disincentives in public health. We argue that adding processing fees to a comprehensive set of administrative requirements for obtaining exemptions will avoid the use of taxpayer funding for exemption processing and will help tilt the balance of convenience in favor of vaccination. PMID:26691132

Can Soft Drink Taxes Reduce Population Weight?

PubMed

Fletcher, Jason M; Frisvold, David; Tefft, Nathan

2010-01-01

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude.

Can Soft Drink Taxes Reduce Population Weight?

PubMed Central

Fletcher, Jason M.; Frisvold, David

2009-01-01

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

Making waves. IRS zeroes in on bond pools, hospital groups' use of tax-exempt financing.

PubMed

Jaklevic, Mary Chris

2002-03-04

The unused debt of an Ohio hospital association has caught the attention of the Internal Revenue Service, which has been on the lookout for bogus pools that take advantage of tax-exempt financing to generate professional fees. Bondholders have been told that the federal agency is examining the loan pool, and similar scenarios may soon occur in other states.

New arrangements, new scrutiny. The IRS reconsiders hospital-physician relationships at tax-exempt facilities.

PubMed

Sullivan, T J

1992-01-01

The pressure to maintain adequate operating margins has forced many not-for-profit hospitals to adopt more overtly competitive behavior than they have in the past. However, in struggling to remain economically viable, these facilities should carefully avoid actions that would threaten their tax-exempt status. Not-for-profit facilities should be particularly careful that their arrangements with physicians, which often appear designed to increase referrals, do not violate the criteria according to which the Internal Revenue Code extends tax exemption to charitable organizations. Section 501(c)(3) of the code exempts organizations "no part of the net earnings of which inures to the benefit of any private shareholder or individual." According to this provision, "insiders" (i.e., those with a personal interest in or opportunity to influence organization activities from the inside) are entitled to no more than reasonable payment for their goods or services. The Internal Revenue Service (IRS) takes the position that, as employees or individuals having a close professional working relationship with a hospital, physicians are insiders. Thus a hospital that pays physicians what the IRS judges to be more than fair market value for services (or charges physicians less than fair market value for office rental) may find its exemption in jeopardy. If not-for-profit hospitals want to maintain their tax-exempt status, they must be certain the arrangements they enter into with physicians truly further their exempt purpose: to promote the health of the community.

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 1201(a) on the consolidated unrelated business taxable income for the year (determined under paragraph... consolidated return year shall be determined by taking into account: (1) The separate unrelated business... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Corporations exempt from tax. 1.1502-100...

76 FR 68066 - Addition of the Cook Islands to the List of Nations Entitled to Special Tonnage Tax Exemption

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-03

... money in ports of the United States. This document amends the CBP regulations by adding the Cook Islands... applicable to vessels of the United States and from the payment of light money. DATES: This amendment is effective November 3, 2011. The exemption from special tonnage taxes and light money [[Page 68067

48 CFR 970.2903-2 - Application of State and local taxes to the Government.

Code of Federal Regulations, 2014 CFR

2014-10-01

... Application of State and local taxes to the Government. It is DOE policy to secure those immunities or... to preclude payment of any taxes for which any of the immunities or exemptions cited in this subpart are available. Advice of Counsel should be sought as to the availability of such immunities or...

48 CFR 970.2903-2 - Application of State and local taxes to the Government.

Code of Federal Regulations, 2012 CFR

2012-10-01

... Application of State and local taxes to the Government. It is DOE policy to secure those immunities or... to preclude payment of any taxes for which any of the immunities or exemptions cited in this subpart are available. Advice of Counsel should be sought as to the availability of such immunities or...

48 CFR 970.2903-2 - Application of State and local taxes to the Government.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Application of State and local taxes to the Government. It is DOE policy to secure those immunities or... to preclude payment of any taxes for which any of the immunities or exemptions cited in this subpart are available. Advice of Counsel should be sought as to the availability of such immunities or...

48 CFR 970.2903-2 - Application of State and local taxes to the Government.

Code of Federal Regulations, 2013 CFR

2013-10-01

... Application of State and local taxes to the Government. It is DOE policy to secure those immunities or... to preclude payment of any taxes for which any of the immunities or exemptions cited in this subpart are available. Advice of Counsel should be sought as to the availability of such immunities or...

48 CFR 970.2903-2 - Application of State and local taxes to the Government.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Application of State and local taxes to the Government. It is DOE policy to secure those immunities or... to preclude payment of any taxes for which any of the immunities or exemptions cited in this subpart are available. Advice of Counsel should be sought as to the availability of such immunities or...

The marginal effect of bond insurance on hospital, tax-exempt bond yields.

PubMed

Carpenter, C E

1991-01-01

In response to changes in the health care environment and the tax-exempt bond market, many hospitals have purchased bond insurance and other forms of credit enhancement to lower the yields on their debt financings. This study of tax-exempt revenue bonds issued by hospitals from 1982-84 estimates that bond insurance lowers yields on hospital bonds by approximately 87 basis points and that bond insurance serves as a substitute measure of creditworthiness. The findings also suggest that the insured group of hospital bonds is more homogeneous than the uninsured group in terms of characteristics that affect the risks associated with hospital investments. Insured bonds seem to represent hospitals in an intermediate risk group.

Community benefit prevails. Are radical changes in hospital tax-exemption laws necessary?

PubMed

Seay, J D

1992-01-01

Voluntary, not-for-profit hospitals are in danger of losing their tax-exempt status as policymakers lean toward stricter charity care requirements that would penalize hospitals which failed to provide at least a predetermined level of charity care. Proposed legislation abandons community benefit and advocates a relief-of-poverty standard. The relief-of-poverty standard advances the notion that hospitals are not providing enough charity care to merit their tax exemption. However, the voluntary hospitals' share of uncompensated care costs (as a percentage of total costs) increased from 70 percent in 1981 to 75 percent in 1989. The relief-of-poverty standard is inferior to the community benefit standard because it does not take into account that the character of community benefit varies among hospitals and communities. However, community benefit must be better defined. Some current activities--individual hospital reassessments, collective hospital reassessments, voluntary development of criteria, and statutory standards--will be instructive in efforts to arrive at a definition of community benefit that is appropriate for the specific community. Leaders in voluntary, not-for-profit hospitals need to develop positive and equitable criteria for hospital tax exemption. These hospitals' accountability is in question, but it is their integrity that is at stake.

Tax-Exempt Hospitals' Investments in Community Health and Local Public Health Spending: Patterns and Relationships.

PubMed

Singh, Simone R; Young, Gary J

2017-12-01

To investigate whether tax-exempt hospitals' investments in community health are associated with patterns of governmental public health spending focusing specifically on the relationship between hospitals' community benefit expenditures and the spending patterns of local health departments (LHDs). We combined data on tax-exempt hospitals' community benefit spending with data on spending by the corresponding LHD that served the county in which a hospital was located. Data were available for 2 years, 2009 and 2013. Generalized linear regressions were estimated with indicators of hospital community benefit spending as the dependent variable and LHD spending as the key independent variable. Hospital community benefit spending was unrelated to how much local public health agencies spent, per capita, on public health in their communities. Patterns of local public health spending do not appear to impact the investments of tax-exempt hospitals in community health activities. Opportunities may, however, exist for a more active engagement between the public and private sector to ensure that the expenditures of all stakeholders involved in community health improvement efforts complement one another. © Health Research and Educational Trust.

Progressive or regressive? A second look at the tax exemption for employer-sponsored health insurance premiums.

PubMed

Schoen, Cathy; Stremikis, Kristof; Collins, Sara; Davis, Karen

2009-05-01

The major argument for capping the exemption of health insurance benefits from income tax is that doing so will generate significant revenue that can be used to finance an expansion of health coverage. This analysis finds that given the state of insurance markets and current variations in premiums, limiting the current exemption could adversely affect individuals who are already at high risk of losing their health coverage. Evidence suggests that capping the exemption for employment-based health insurance could disproportionately affect workers in small firms, older workers, and wage-earners in industries with high expected claims costs. To avoid putting many families at increased health and financial risk, and to avoid undermining employer-sponsored group coverage, any consideration of a cap would have to be combined with coverage for all, changes in insurance market rules, and shared responsibility for financing.

Tax-exempt hospitals and community benefit: new directions in policy and practice.

PubMed

Rubin, Daniel B; Singh, Simone R; Young, Gary J

2015-03-18

The current community benefit standard for nonprofit hospital tax exemption has been the subject of mounting criticism. Many different constituencies have advanced the view that in its present form it fails to ensure that nonprofit hospitals provide adequate benefits to their communities in exchange for their tax exemption. In contrast, hospitals have often expressed the concern that the community benefit standard in its current form is vague and therefore difficult to comply with. Various suggestions have been made regarding how the existing community benefit standard could be improved or even replaced. In this article, we first discuss the historical and legal development of the community benefit standard. We then present the key controversies that have emerged in recent years and the policy responses attempted thus far. Finally, we evaluate possible future policy directions, which reform efforts could follow.

Federal Tax Exemption Status of the Private Nonprofit Art Association.

ERIC Educational Resources Information Center

Rodriguez, Edward J.

1978-01-01

The question of whether the selling of art by a private nonprofit art association violates the provisions of section 501(c)(3) of the Internal Revenue Code of 1954 is considered. Revenue rulings of 1971 and 1976 suggest that any sale of art may render the organization ineligible for tax exemption when private interests are benefited. (JMD)

The IRS looks closely at homes for the aging. Organizations must be prepared to face increased scrutiny on tax-exempt status and financing.

PubMed

Peregrine, M W

1994-06-01

Tax-exempt status has long been perceived as appropriate for the traditional retirement home (i.e., congregate housing and life-care facility), which serves the elderly and typically experiences low profit margins. An organization that is both organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for testing for public safety may qualify for tax-exempt status under Internal Revenue Code section 501(c)(3). The Internal Revenue Service uses the generic term "homes for the aging" to include all forms of retirement housing facilities (except nursing homes that solely provide the highest level of nursing care). A home for the aging that qualifies under section 501(c)(3) (through satisfaction of the organizational and operational tests) will qualify for charitable status for federal tax purposes if it operates to satisfy the following basic needs of aged persons: suitable housing, healthcare, and financial security. In general, not-for-profit organizations recognized as exempt under code section 501(c)(3) may be eligible for tax-exempt financing to develop a home for the aging through the issuance of tax-exempt bonds. Effective tax-exemption planning is a necessary part of the business planning process by sophisticated not-for-profit organizations that own and operate (or desire to own and operate) charitable homes for the aging and similar housing facilities serving the elderly. The benefits of exempt status remain attractive for many such organizations. The challenge of obtaining and maintaining that status is becoming far more burdensome.

24 CFR 1000.244 - If the recipient has made a good-faith effort to negotiate a cooperation agreement and tax-exempt...

Code of Federal Regulations, 2014 CFR

2014-04-01

...-faith effort to negotiate a cooperation agreement and tax-exempt status but has been unsuccessful... recipient has made a good-faith effort to negotiate a cooperation agreement and tax-exempt status but has... recipient's Area ONAP. The request must detail a good faith effort by the recipient, identify the housing...

24 CFR 1000.244 - If the recipient has made a good-faith effort to negotiate a cooperation agreement and tax-exempt...

Code of Federal Regulations, 2013 CFR

2013-04-01

...-faith effort to negotiate a cooperation agreement and tax-exempt status but has been unsuccessful... recipient has made a good-faith effort to negotiate a cooperation agreement and tax-exempt status but has... recipient's Area ONAP. The request must detail a good faith effort by the recipient, identify the housing...

Tax-exempt private placements: a new opportunity for not-for-profit providers.

PubMed

Ambrose, Jim; Harris, Andrew

2006-08-01

Tax-exempt private placements offer an attractive financing alternative for not-for-profit healthcare providers for which the public debt market is no longer a viable option. They offer the following advantages: Greater flexibility Lower fees. Less paperwork. Fewer players. Shorter time to complete.

26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income and the number of exemptions claimed on the Federal income tax return are taken into account in... the laws of State X. Thus, this amount may not be taken into account by the refund officer of State X... page that it is made under this section and shall be signed by the refund officer. In general, the...

Community Benefit Spending By Tax-Exempt Hospitals Changed Little After ACA.

PubMed

Young, Gary J; Flaherty, Stephen; Zepeda, E David; Singh, Simone Rauscher; Rosen Cramer, Geri

2018-01-01

Provisions of the Affordable Care Act (ACA) encouraged tax-exempt hospitals to invest broadly in community health benefits. Four years after the ACA's enactment, hospitals had increased their average spending for all community benefits by 0.5 percentage point, from 7.6 percent of their operating expenses in 2010 to 8.1 percent in 2014.

19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... vessels of 5 net tons or over may be allowed to withdraw distilled spirits (including alcohol), wines, and... entered, or withdrawn, for consumption. Exemption from internal-revenue tax on distilled spirits, alcohol, wines, and beer removed from any internal-revenue bonded warehouse, industrial alcohol premises, bonded...

19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... vessels of 5 net tons or over may be allowed to withdraw distilled spirits (including alcohol), wines, and... entered, or withdrawn, for consumption. Exemption from internal-revenue tax on distilled spirits, alcohol, wines, and beer removed from any internal-revenue bonded warehouse, industrial alcohol premises, bonded...

Proposed regs address new hospital tax-exemption requirements.

PubMed

Speizman, Richard A; Moore, V A; Mitchell, Alexandra O

2013-03-01

Proposed regulations set forth detailed rules for implementing the new tax-exemption requirements of Section 501(r) of the Internal Revenue Code for not-for-profit organizations operating hospital facilities. The proposed regulations provide guidance on the written financial assistance policies (FAPs) that hospital facilities are required to establish. The regulations propose methodologies for determining the amounts that a hospital facility can charge FAP-eligible individuals for emergency and other medically necessary care. They prescribe procedures that hospital facilities would be required to follow before engaging in extraordinary collection actions against an individual.

Community benefit in exchange for non-profit hospital tax exemption: current trends and future outlook.

PubMed

Singh, Simone Rauscher

2013-01-01

Assessing the adequacy of the community benefits that not-for-profit hospitals provide in exchange for tax exemption remains a challenge. While recent changes to Internal Revenue Service (IRS) reporting requirements have improved transparency, the lack of clearly defined charitable expectations has resulted in critical scrutiny of not-for-profit hospitals' community benefits and numerous challenges to their tax exempt status. Using data from the revised IRS Form 990 Schedule H for 2009, this article documents the wide range of community benefit activities that not-for-profit hospitals in California engage in and compares them to a set of minimum spending thresholds. The findings show that when community benefit was defined narrowly in terms of charity care, very few hospitals would have met any of the minimum spending thresholds. When community benefit was defined as in the revised IRS Form 990 Schedule H, however, a majority of hospitals in California would have been considered charitable. Whether focusing on expenditures is the most appropriate way to assess the adequacy of a hospital's community benefits remains an open question. To that end, this article concludes by outlining a more comprehensive evaluation approach that builds on recent changes to non-profit hospital tax exemption implemented by the Affordable Care Act.

48 CFR 31.205-41 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... operations, or reorganizations (see 31.205-20 and 31.205-27). (3) Taxes from which exemptions are available... exemption from a tax is attributable to Government contract activity, taxes charged to such work in excess... Government. The term exemption means freedom from taxation in whole or in part and includes a tax abatement...

The Judicial Role in Attacking Racial Discrimination in Tax-exempt Private Schools.

ERIC Educational Resources Information Center

Harvard Law Review, 1979

1979-01-01

Examines the role of the courts in requiring the Internal Revenue Service to fulfill its statutory and constitutional obligations to identify racially discriminatory private schools and to revoke their tax exempt status as charitable organizations. Available from Harvard Law Review Association, Gannett House, Cambridge, MA 02138; sc $5.95. (Author)

Intermediate tax sanctions: an overview.

PubMed

Peregrine, M W

1997-07-01

New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

26 CFR 1.6033-5T - Disclosure by tax-exempt entities that are parties to certain reportable transactions (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... consequences or tax strategy described in the published guidance that lists the transaction; or (iii) Is.... (e) Time and place for filing—(1) Tax-exempt entities described in paragraph (b)(1)(i) of this... tax strategy described in the published guidance that lists the transaction. (3) Transition rule. If a...

26 CFR 31.3121(b)(5)-1 - Services in employ of an instrumentality of the United States specifically exempted from the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND... employ of an instrumentality of the United States specifically exempted from the employer tax. Services... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services in employ of an instrumentality of the...

The Examination of Real Property Tax Exemptions: An Example of Land Use Planning for Fiscal Gain. Exchange Bibliography No. 172.

ERIC Educational Resources Information Center

Martin, Larry R. G.

This selected bibliography focuses on property tax exemptions in urban areas and on the ability of cities to generate property tax revenues. It begins with a review of some relationships between the property tax and land use planning. Then, the role of the property tax as one of several devices employed in fiscally-oriented planning is examined.…

Toward State Tax Reform: Lessons from State Tax Studies.

ERIC Educational Resources Information Center

McGuire, Therese J.; Rio, Jessica E.

This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

Searching for approval. Tax-exempt hospitals, systems may find some relief through FHLB letters of credit in last week's housing aid bill.

PubMed

Evans, Melanie

2008-08-04

The bill to aid homeowners that Congress passed last week also offered a gift for tax-exempt healthcare borrowers. The law allows the Federal Home Loan Banks to back tax-exempt bonds with letters of credit, thus letting borrowers benefit from those banks' credit strength. But don't expect the floodgates to open. "Banks are preserving their capital for less risky endeavors," says Kelly Arduino, left, of Wipfli.

Taxation--Rejection of the "Public Purpose" Requirement for State Tax Exemption--In re University of North Carolina.

ERIC Educational Resources Information Center

Massey, David Sanders

1981-01-01

The origin of the "public purpose" requirement in North Carolina and the contrary authority exempting property from taxation solely on the basis of state ownership is examined. The North Carolina Supreme Court declared exemptions for "public purposes" unconstitutional. (Available from: Wake Forest University School of Law,…

26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Temporary regulations; exempt foreign trade income. 1.923-1T Section 1.923-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Earned Income of Citizens of United States § 1.923-1T Temporary regulations; exempt foreign trade...

26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Temporary regulations; exempt foreign trade income. 1.923-1T Section 1.923-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens of United States § 1.923-1T Temporary regulations; exempt...

48 CFR 629.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Resolving tax problems... REQUIREMENTS TAXES General 629.101 Resolving tax problems. In certain instances, acquisitions by posts are exempt from various taxes in foreign countries. Contracting officers shall ascertain such exemptions and...

Contribution retribution. Health system, CEO must pay excise taxes after pressuring workers to help fund state association's PAC through payroll deductions.

PubMed

Taylor, Mark

2004-11-22

The IRS wants not-for-profit health systems to remember to keep their distance from politics--it's taxing the payroll contributions at one system that went to a state hospital association's PAC. Kenneth Robbins, left, says hospitals should always be conscious of activities that could jeopardize their tax-exempt status. "It's an issue we've been concerned with as long as I can remember," he says.

State Clean Energy Policies Analysis (SCEPA): State Tax Incentives

DOE Office of Scientific and Technical Information (OSTI.GOV)

Lantz, E.; Doris, E.

As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited statemore » tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.« less

26 CFR 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... property. 1.168(h)-1 Section 1.168(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.168(h)-1 Like-kind exchanges involving tax-exempt use property. (a) Scope. (1... property (as defined in section 168(h)) at the time of the transfer; and (ii) Property that does not become...

Bridging the Gap: District Use of Tax Anticipation Notes.

ERIC Educational Resources Information Center

Lipnick, Linda Hird

1994-01-01

School districts often face unevenly timed state aid and property tax disbursements. As a result, they issue a large volume of short-term, tax-exempt cash-flow operating notes. Offers details about why school districts need to issue notes and discusses the increasing trend of pooled note issues. (MLF)

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

Special report on taxation. IRS issues stricter guidelines for audits of tax-exempt hospitals.

PubMed

Solomon, J E

1992-07-01

The new audit guidelines serve as yet another reminder to tax-exempt hospitals that great care must be taken in structuring and documenting business arrangements with physicians and executives so as to withstand scrutiny by the IRS with regard to exempt status. Since increased census and utilization, and enhancement of the hospital's financial position, are no longer acceptable justifications for such activities as physician recruitment incentives (being suggestive of payment for referrals), it is important that hospitals make an effort to ensure that board minutes, recruitment policies, internal memoranda, and other documentation set forth the reasons--other than the benefits to the institution's bottom line--for having entered into such transactions. Hospitals must establish and document a community need for each physician recruited. Hospitals that actively recruit should be armed with studies evaluating recruiting needs in each clinical area, based on objective criteria, taking into consideration managed care contracting needs and the provision of services to the poor and needy. Finally, hospitals should re-examine all joint ventures and other business relationships with physicians to determine whether such arrangements resulted from arm's length negotiation, involve fair market value for goods and services, and conform, insofar as possible, with the Medicare fraud and abuse safe harbor regulations. Under GCM 39862 and the new guidelines, "aggressive" arrangements may not only create exposure under fraud and abuse laws, but could jeopardize the provider's tax-exempt status as well.

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

19 CFR 351.509 - Direct taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 3 2011-04-01 2011-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of a...

Taxing Situations.

ERIC Educational Resources Information Center

Sabo, Sandra R.

1995-01-01

This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

26 CFR 1.56A-5 - Tax carryovers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax exemption (determined under § 1.58-1) for such year. For purposes of section 56(c) and this... the acquiring corporation's minimum tax exemption for such year as the items of tax preference... intervening taxable years. If such method is used, the minimum tax liability of the intervening year is not...

Tax Wealth in Fifty States.

ERIC Educational Resources Information Center

Halstead, D. Kent

This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

An empirical investigation of for-profit and tax-exempt nonprofit hospitals engaged in joint ventures.

PubMed

Smith, Pamela C

2004-01-01

Joint ventures between nonprofit and for-profit hospitals offer opportunities for collaboration to increase efficiency. These transactions have attracted the attention of the Internal Revenue Service, which may threaten tax-exempt status. This article analyzes inherent financial characteristics of nonprofit hospitals that joint venture with for-profit hospitals and those that choose not to joint venture.

75 FR 30776 - Exemption of Foreign Air Carriers From Excise Taxes; Review of Finding of Reciprocity (Ecuador...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-02

... DEPARTMENT OF COMMERCE International Trade Administration Exemption of Foreign Air Carriers From Excise Taxes; Review of Finding of Reciprocity (Ecuador), 26 U.S.C. 4221 AGENCY: International Trade Administration, U.S. Department of Commerce. ACTION: Solicitation of public comments concerning a review of the...

20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

Code of Federal Regulations, 2012 CFR

2012-04-01

... SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1052 Payments from or to certain tax-exempt...

20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

Code of Federal Regulations, 2011 CFR

2011-04-01

... SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1052 Payments from or to certain tax-exempt...

20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

Code of Federal Regulations, 2013 CFR

2013-04-01

... SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1052 Payments from or to certain tax-exempt...

20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

Code of Federal Regulations, 2014 CFR

2014-04-01

... SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1052 Payments from or to certain tax-exempt...

76 FR 13932 - Disclosure of Information to State Officials Regarding Tax-Exempt Organizations

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-15

... approval of these safeguards by the IRS, as well as satisfaction of any other statutory requirements (such... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and... under section 6104(c) on the ASO's behalf by specifying in writing each person's name and job title, and...

26 CFR 49.4253-3 - Exemption for certain organizations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes imposed by section 4251 do not apply to amounts paid for services furnished to an international... (International Organization, etc.) funds; and that the charges are exempt from tax under section 4253(c) of the...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-3 Exemption for certain...

Erosion of State Alcohol Excise Taxes in the United States.

PubMed

Naimi, Timothy S; Blanchette, Jason G; Xuan, Ziming; Chaloupka, Francis J

2018-01-01

In the United States, excessive alcohol consumption is responsible for 88,000 deaths annually and cost $249 billion, or $2.05 per drink, in 2010. Specific excise taxes, the predominant form of alcohol taxation in the United States, are based on the volume of alcohol sold rather than a percentage of price and can thus degrade over time because of inflation. The objective of this study was to describe changes in inflation-adjusted state alcohol excise taxes on a beverage-specific basis. State-level data on specific excise taxes were obtained from the Alcohol Policy Information System and the Tax Foundation. Excise tax rates were converted into the tax per standard U.S. drink (14 g of ethanol) for beer, wine, and distilled spirits, and converted into 2015 dollars using annual Consumer Price Index data. Across U.S. states, the average state alcohol excise tax per drink in 2015 was $0.03 for beer, $0.05 for distilled spirits, and $0.03 for wine. From 1991 to 2015, the average inflation-adjusted (in 2015 dollars) state alcohol excise tax rate declined 30% for beer, 32% for distilled spirits, and 27% for wine. Percentage declines in state excise taxes since their inception were more than twice as large as those from 1991 to 2015. In 2015, average state specific excise taxes were $0.05 or less per standard drink across all beverage types and have experienced substantial inflation-adjusted declines.

26 CFR 1.501(a)-1 - Exemption from taxation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

26 CFR 1.501(a)-1 - Exemption from taxation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

12 CFR 227.16 - State exemptions.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 3 2011-01-01 2011-01-01 false State exemptions. 227.16 Section 227.16 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM UNFAIR OR DECEPTIVE ACTS OR PRACTICES (REGULATION AA) Credit Practices Rule § 227.16 State exemptions. (a...

12 CFR 227.16 - State exemptions.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 3 2012-01-01 2012-01-01 false State exemptions. 227.16 Section 227.16 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM UNFAIR OR DECEPTIVE ACTS OR PRACTICES (REGULATION AA) Credit Practices Rule § 227.16 State exemptions. (a...

12 CFR 227.16 - State exemptions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 3 2010-01-01 2010-01-01 false State exemptions. 227.16 Section 227.16 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM UNFAIR OR DECEPTIVE ACTS OR PRACTICES (REGULATION AA) Credit Practices Rule § 227.16 State exemptions. (a...

26 CFR 49.4253-2 - Exemption for news services.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for news services. 49.4253-2 Section...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-2 Exemption for news services. (a) In general. The exemption for news services provided by section 4253(b) is applicable to...

26 CFR 49.4253-2 - Exemption for news services.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Exemption for news services. 49.4253-2 Section...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-2 Exemption for news services. (a) In general. The exemption for news services provided by section 4253(b) is applicable to...

26 CFR 49.4253-2 - Exemption for news services.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Exemption for news services. 49.4253-2 Section...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-2 Exemption for news services. (a) In general. The exemption for news services provided by section 4253(b) is applicable to...

26 CFR 48.0-3 - Exemption certificates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Exemption certificates. 48.0-3 Section 48.0-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Introduction § 48.0-3 Exemption certificates. Several...

State Tax Capacity and the Representative Tax System.

ERIC Educational Resources Information Center

Lucke, Robert B.

1984-01-01

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

24 CFR 248.223 - Alternative State strategy.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accordance with this section shall be provided through State and local actions, such as tax exempt financing, low income tax credits, State or local tax concessions, the provision of funds from housing finance agency reserves or housing trust funds, taxable bonds, and other incentives provided by the State or...

44 CFR 75.14 - States exempt under this part.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false States exempt under this part. 75.14 Section 75.14 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY... STATE-OWNED PROPERTIES UNDER SELF-INSURANCE PLAN Standards for Exemption § 75.14 States exempt under...

The ties that bind. Proposed IRS regulations would put an organization's tax exemption at risk for the behavior of its executives and board.

PubMed

Taylor, Mark

2005-09-19

Newly proposed IRS regulations have a simple message for not-for-profit hospitals: If you want to keep your tax-exempt status, don't engage in excess-benefit transactions. The proposals arrive as compliance officers are paying more attention to the issue. "I wouldn't say that tax awareness is high, but it's higher than ever before," says Lisa Murtha, right.

Tax decisions bring good and bad news for hospitals.

PubMed

Bromberg, R S

1980-12-01

Three recent court decisions denying tax exemptions to shared hospital laundry service organizations should dispel the belief that tax exemptions will automatically be granted to shared service organizations. Two other decisions on the sale of goods and services to persons other than hospitals suggest that the IRS is moving toward a position that accepts certain services as indigenous to the exempt functions of a modern community hospital.

The Impact of IRS Tax Policy on Hospital Community Benefit Activities.

PubMed

Yeager, Valerie A; Ferdinand, Alva O; Menachemi, Nir

2017-04-01

The Internal Revenue Service (IRS) recently introduced tax code revisions requiring stricter oversight of community benefit activities (CBAs) conducted by tax-exempt, not-for-profit hospitals. We examine the impact of this tax requirement on CBAs among these hospitals relative to for-profit and government hospitals that were not subject to the new policy. We employed a quasi-experimental, difference-in-difference study design using a longitudinal observational approach and used secondary data collected by the American Hospital Association (years 2006-2010 including 20,538 hospital year observations). Findings show a significant increase in the reporting of 7 of the 13 CBAs among tax-exempt, not-for-profit hospitals compared with other hospitals after the policy change. Examples include partnering to conduct community health assessments ( b = 0.035, p = .002) and using capacity assessments to identify unmet community health needs ( b = 0.041, p = .001). Recent tax revisions are associated with increases in reported CBAs among tax-exempt, not-for-profit hospitals. As the debate continues regarding tax exemption status for not-for-profit hospitals, policy makers should expand efforts for enhanced accountability.

Transnational tobacco company influence on tax policy during privatization of a state monopoly: British American Tobacco and Uzbekistan.

PubMed

Gilmore, Anna; Collin, Jeff; Townsend, Joy

2007-11-01

The International Monetary Fund encourages privatization of state-owned tobacco industries. Privatization tends to lower cigarette prices, which encourages consumption. This could be countered with effective tax policies. We explored how investment by British American Tobacco (BAT) influenced tax policy in Uzbekistan during privatization there. We obtained internal documents from BAT and analyzed them using a hermeneutic process to create a chronology of events. BAT thoroughly redesigned the tobacco taxation system in Uzbekistan. It secured (1) a reduction of approximately 50% in the excise tax on cigarettes, (2) an excise system to benefit its brands and disadvantage those of its competitors (particularly Philip Morris), and (3) a tax stamp system from which it hoped to be exempted, because this would likely facilitate its established practice of cigarette smuggling and further its competitive advantage.. Privatization can endanger effective tobacco excise policies. The International Monetary Fund should review its approach to privatization and differentiate the privatization of an industry whose product kills from privatization of other industries.

19 CFR 351.509 - Direct taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or... direct tax (e.g., an income tax), or a reduction in the base used to calculate a direct tax, a benefit...

State and Local Tax Performance, 1981 (Basic Tabulations).

ERIC Educational Resources Information Center

Quindry, Kenneth E.; Schoening, Niles C.

Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal…

Cut income taxes with reorganization planning.

PubMed

Miller, J E

1985-04-01

It is necessary to plan when reorganizing a corporate structure, to minimize taxes at the tax-exempt parent organization level and avoid unexpected tax consequences at year-end. With an awareness of the income tax rules, proper debt structuring during the reorganization phase is possible and should enable the financial manager to minimize total income tax.

Montana fuel tax refunds : draft final report.

DOT National Transportation Integrated Search

2011-11-01

"The primary source of funding for transportation infrastructure is the taxes that are imposed on motor fuels. One aspect of fuel tax collections is the process that requires consumers to apply for refunds of taxes paid on fuels used for tax-exempt p...

22 countries: tax relief for vaccines, ORS, and contraceptives.

PubMed

Krasovec, K; Connor, C

1999-01-01

This article presents the implementation of tax relief of the three key public health commodities--vaccines, oral rehydration salts (ORS), and contraceptives--in 22 countries. Tax relief was provided in the form of exemptions, waivers, reductions or some combination thereof, with the goal of improving the health status of the population. Tax relief is known to aid in the achievement of policy objectives, which include reduction of buyer's administrative cost, and budget needs, reduction of consumer prices and increase of product supply. Through a global e-mail survey in 1997, information on vaccine, ORS, and contraceptive tax exemptions was gathered. Results revealed that 68% of the countries granted tax relief. It was observed that 87% of the public sector benefits from tax relief for at least one commodity, 67% of the private nonprofit sector, and 53% of the private for-profit sector. On the other hand, the use of waiver procedures for tax relief greatly differs across countries. It was noted that tax exemptions rather than waiver procedures result in the greatest benefits. This article suggests further expansion of private nonprofit and for-profit sectors with appropriate guarantees of consumer savings, as well as implementation of tax relief.

Bakke v. Regents of University of California: Potential Implications for Income Tax Exemptions and Affirmative Action in Private Educational Organizations.

ERIC Educational Resources Information Center

Saunders, G. Stephen

1978-01-01

Reviewed are the position of the Internal Revenue Service on racial discrimination and federal income tax exemptions for private educational organizations and possible impacts of the Bakke decision on the issue. (Journal availability: School of Law, Martin Luther King, Jr. Hall, University of California, Davis, CA 95616.) (MSE)

Forest values and the impact of the federal estate tax on family forests

Treesearch

Brenton J. Dickinson; Brett J. Butler; Michael A. Kilgore; Paul Catanzaro; John Greene; Jaketon H. Hewes; David Kittredge; Mary. Tyrrell

2012-01-01

Previous research has suggested that heirs to family forest land may sell timber and/or land in order to pay state and/or federal estate taxes, which could result in land use conversion or other adverse ecological impacts. We estimated the number of Minnesota family forest landowners and the associated acreage that could be subject to estate taxes at various exemption...

20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans. 404.1052 Section 404.1052 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Incom...

48 CFR 52.229-1 - State and Local Taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false State and Local Taxes. 52....229-1 State and Local Taxes. As prescribed in 29.401-1, insert the following clause: State and Local Taxes (APR 1984) Notwithstanding the terms of the Federal, State, and Local Taxes clause, the contract...

48 CFR 52.229-1 - State and Local Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false State and Local Taxes. 52....229-1 State and Local Taxes. As prescribed in 29.401-1, insert the following clause: State and Local Taxes (APR 1984) Notwithstanding the terms of the Federal, State, and Local Taxes clause, the contract...

UBIT Issues: Guidance on Interpreting Unrelated Business Income Tax Rules.

ERIC Educational Resources Information Center

Roark, Stephen J.; Danley, Lisa M.

1991-01-01

The central issue in determining taxability of colleges' unrelated business income is the tax's purpose: to eliminate unfair advantage of exempt organizations over tax-paying businesses. If the business is not competing with outside vendors and can be related to the organization's exempt purposes, income is not taxable. (MSE)

Transnational Tobacco Company Influence on Tax Policy During Privatization of a State Monopoly: British American Tobacco and Uzbekistan

PubMed Central

Gilmore, Anna; Collin, Jeff; Townsend, Joy

2007-01-01

Objectives. The International Monetary Fund encourages privatization of state-owned tobacco industries. Privatization tends to lower cigarette prices, which encourages consumption. This could be countered with effective tax policies. We explored how investment by British American Tobacco (BAT) influenced tax policy in Uzbekistan during privatization there. Methods. We obtained internal documents from BAT and analyzed them using a hermeneutic process to create a chronology of events. Results. BAT thoroughly redesigned the tobacco taxation system in Uzbekistan. It secured (1) a reduction of approximately 50% in the excise tax on cigarettes, (2) an excise system to benefit its brands and disadvantage those of its competitors (particularly Philip Morris), and (3) a tax stamp system from which it hoped to be exempted, because this would likely facilitate its established practice of cigarette smuggling and further its competitive advantage.. Conclusions. Privatization can endanger effective tobacco excise policies. The International Monetary Fund should review its approach to privatization and differentiate the privatization of an industry whose product kills from privatization of other industries. PMID:17138915

78 FR 69789 - Policy and Procedures Concerning the Use of Airport Revenue; Proceeds From Taxes on Aviation Fuel

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-21

... two general categories of fuel used in aircraft: aviation gasoline, or ``avgas,'' used in... aircraft fuel from the sales tax. The Nebraska Legislature considered repealing that exemption and proposed to make the aircraft fuel tax proceeds payable to the state general fund. An opinion was sought on...

26 CFR 1.1402(e)-5A - Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Science practitioners. 1.1402(e)-5A Section 1.1402(e)-5A Internal Revenue INTERNAL REVENUE SERVICE... ministers, certain members of religious orders, and Christian Science practitioners. (a) In general. (1... Christian Science practitioner who files an application after December 31, 1986, for exemption from the tax...

Evaluating hospitals' provision of community benefit: an argument for an outcome-based approach to nonprofit hospital tax exemption.

PubMed

Rubin, Daniel B; Singh, Simone Rauscher; Jacobson, Peter D

2013-04-01

Nonprofit hospitals are exempt from federal income taxation if they pass organizational and operational tests, including satisfying the community-benefit standard. Policymakers, however, have questioned the adequacy of the community benefits that nonprofit hospitals provide in exchange for these exemptions. The Internal Revenue Service recently responded to these concerns by redesigning its tax forms for nonprofit hospitals. The new Form 990 Schedule H requires nonprofit hospitals to provide additional information about their community-benefit activities. This new reporting requirement, however, places an undue focus on input-based community-benefit indicators, in particular expenditures. We argue that expanding the current input-based reporting requirement to include not only monetary inputs but also population health outcomes would achieve greater benefit for society.

Evaluating Hospitals’ Provision of Community Benefit: An Argument for an Outcome-Based Approach to Nonprofit Hospital Tax Exemption

PubMed Central

Singh, Simone Rauscher; Jacobson, Peter D.

2013-01-01

Nonprofit hospitals are exempt from federal income taxation if they pass organizational and operational tests, including satisfying the community-benefit standard. Policymakers, however, have questioned the adequacy of the community benefits that nonprofit hospitals provide in exchange for these exemptions. The Internal Revenue Service recently responded to these concerns by redesigning its tax forms for nonprofit hospitals. The new Form 990 Schedule H requires nonprofit hospitals to provide additional information about their community-benefit activities. This new reporting requirement, however, places an undue focus on input-based community-benefit indicators, in particular expenditures. We argue that expanding the current input-based reporting requirement to include not only monetary inputs but also population health outcomes would achieve greater benefit for society. PMID:23409909

26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) provides an exemption from the section 2056A estate tax for distributions to the surviving spouse on...) provides an exemption from the section 2056A estate tax for distributions of income to the surviving spouse... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Imposition of section 2056A estate tax. 20...

26 CFR 1.7872-5 - Exempted loans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Federal tax liability of the borrower or the lender. (2) No exemption for tax avoidance loans. If a... principal purposes of so structuring the transaction is the avoidance of Federal tax, then the transaction will be recharacterized as a tax avoidance loan as defined in section 7872(c)(1)(D). (b) List of...

Gasoline tax as a corrective tax: Estimates for the United States, 1970-1991

DOE Office of Scientific and Technical Information (OSTI.GOV)

Haughton, J.; Sarkar, S.

1996-12-01

The debate over the appropriate level of gasoline taxes in the United States (US) surfaces every few years. For every gallon of gasoline tax collected 14.1 cents was for the federal government and 17.6 cents on average for state governments, far less than $2.30 per gallon collected in Western Europe. The author offers estimates of benefits gained by taxing at various levels. 42 refs., 4 tabs.

48 CFR 970.2903 - State and local taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false State and local taxes. 970.2903 Section 970.2903 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Taxes 970.2903 State and local taxes. ...

48 CFR 970.2903 - State and local taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false State and local taxes. 970.2903 Section 970.2903 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Taxes 970.2903 State and local taxes. ...

Association of HMO penetration and other credit quality factors with tax-exempt bond yields.

PubMed

McCue, M J

1997-01-01

This paper evaluates the relationship of HMO penetration, as well as other credit quality measures of market, institutional, operational, and financial traits, to tax-exempt bond yields. The study analyzed more than 1,500 bond issues from 1990 through 1993 and corrected for simultaneous relationships between bond size and yield and selection bias. The study found lower bond yields for hospitals located in markets with no HMO penetration. Lower yields for bond issues also were found for facilities generating higher numbers of days cash on hand and greater debt service coverage. Finally, results show that hospitals with higher occupancy rates achieve a lower yield.

State Action Analysis of Tax Expenditures

ERIC Educational Resources Information Center

Brown, Robert Clarke

1977-01-01

Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

Removing the Australian tax exemption on healthy food adds food stress to families vulnerable to poor nutrition.

PubMed

Landrigan, Timothy J; Kerr, Deborah A; Dhaliwal, Satvinder S; Savage, Victoria; Pollard, Christina M

2017-12-01

To assess the impact of changing the Australian Goods and Services Tax (GST) on household food stress, which occurs when >25% of disposable income needs to be spent on food. Weekly healthy meal plan costs for average-income (AI), low-income (LI) and welfare-dependent (WDI) families were calculated using the 2013 Western Australian (WA) Food Access and Costs Survey. Four GST scenarios were compared: 1) status quo; 2) increasing GST to 15%; 3) expanding base to include exempt foods at 10% GST; and 4) expanding base to include exempt foods and increasing the tax to 15%. Single-parent families risk food stress regardless of their income or the GST scenario (requiring 24-42% of disposable income). The probability of food stress in Scenario 1 is 100% for WDI two-parent families and 36% for LI earners. In Scenarios 3 and 4, food stress probability is 60-72% for two-parent LI families and AI single-parent families, increasing to 88-94% if residing in very remote areas. There is food stress risk among single-parent, LI and WDI families, particularly those residing in very remote areas. Implications for public health: Expanding GST places an additional burden on people who are already vulnerable to poor nutrition and chronic disease due to their socioeconomic circumstances. © 2017 The Authors.

States' Budgets Reflect Rising Tax Collections

ERIC Educational Resources Information Center

Hoff, David J.

2005-01-01

Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

Who Would Pay for State Alcohol Tax Increases in the United States?

PubMed Central

Daley, James I.; Xuan, Ziming; Blanchette, Jason G.; Chaloupka, Frank J.; Jernigan, David H.

2016-01-01

Introduction Despite strong evidence that increasing alcohol taxes reduces alcohol-related harm, state alcohol taxes have declined in real terms during the past 3 decades. Opponents of tax increases argue that they are unfair to “responsible” drinkers and those who are financially disadvantaged. The objectives of this study were to assess the impact of hypothetical state alcohol tax increases on the cost of alcohol for adults in the United States on the basis of alcohol consumption and sociodemographic characteristics. Methods The increased net cost of alcohol (ie, product plus tax) from a series of hypothetical state alcohol tax increases was modeled for all 50 states using data from the 2011 Behavioral Risk Factor Surveillance System, IMPACT Databank, and the Alcohol Policy Information System. Costs were assessed by drinking pattern (excessive vs nonexcessive) and by sociodemographic characteristics. Results Among states, excessive drinkers would pay 4.8 to 6.8 times as much as nonexcessive drinkers on a per capita basis and would pay at least 72% of aggregate costs. For nonexcessive drinkers, the annual cost from even the largest hypothetical tax increase ($0.25 per drink) would average less than $10.00. Drinkers with higher household incomes and non-Hispanic white drinkers would pay higher per capita costs than people with lower incomes and racial/ethnic minorities. Conclusion State-specific tax increases would cost more for excessive drinkers, those with higher incomes, and non-Hispanic whites. Costs to nonexcessive drinkers would be modest. Findings are relevant to developing evidence-based public health practice for a leading preventable cause of death. PMID:27197080

True to form. The IRS' updated reporting rules for tax-exempt organizations could require full disclosure on community benefits, charity care.

PubMed

Evans, Melanie

2007-06-04

By mid-month, the IRS expects to unveil extensive changes to its Form 990 reporting rules for not-for-profits, which could further affect current disclosure or nondisclosure of tax-exempt hospitals' community benefits and charity care. Most hospitals welcome the revisions, but the legislative process to implement those reforms could be lengthy, says healthcare attorney Bernadette Broccolo, left.

State-specific liquor excise taxes and retail prices in 8 US states, 2012.

PubMed

Siegel, Michael; Grundman, Jody; DeJong, William; Naimi, Timothy S; King, Charles; Albers, Alison B; Williams, Rebecca S; Jernigan, David H

2013-01-01

The authors investigated the relationship between state excise taxes and liquor prices in 8 states, using 2012 data for 45 brands. The authors made 6042 price observations among 177 liquor stores with online prices. Using a hierarchical model, the authors examined the relationship between excise taxes and product prices. State excise taxes were significantly related to liquor prices, with an estimated pass-through rate of 0.93. The proportion of price accounted for by excise taxes averaged 7.0%. The authors find that excise taxes do increase the price of alcohol, but states are not taking advantage of this opportunity to reduce alcohol-related morbidity and mortality.

Attention to state, local taxes can save producers money

DOE Office of Scientific and Technical Information (OSTI.GOV)

Eggett, R.K.

1997-11-17

A constant challenge for independent oil and gas producers in the US is taxes. While the federal income tax code undergoes periodic revision, with much sound and fury attached to congressional and presidential action, state and local taxes are constantly being revised with little fanfare and little publicity. As an independent producer, one should pay close attention to these taxes because, in the aggregate, businesses pay considerably more to state and local jurisdictions in income, sales and use, and property taxes than they pay to the federal government in income tax. More than 85,000 taxing jurisdictions in the US imposemore » a variety of taxes in a variety of ways, and your company`s operations may span a number of them. The goal is to lower one`s overall effective rate--the percentage of income one is paying to state and local governments. This article will explore some of the issues raised by the major taxes for which one is responsible.« less

26 CFR 31.3121(b)(8)-2 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., educational, or certain other organizations exempt from income tax. 31.3121(b)(8)-2 Section 31.3121(b)(8)-2... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance... employ of religious, charitable, educational, or certain other organizations exempt from income tax. (a...

26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

42 CFR 422.404 - State premium taxes prohibited.

Code of Federal Regulations, 2012 CFR

2012-10-01

... (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE ADVANTAGE PROGRAM Organization Compliance With State Law and Preemption by Federal Law § 422.404 State premium taxes prohibited. (a) Basic rule. No premium tax...

44 CFR 75.12 - Application by a State for exemption.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Application by a State for exemption. 75.12 Section 75.12 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY... STATE-OWNED PROPERTIES UNDER SELF-INSURANCE PLAN Standards for Exemption § 75.12 Application by a State...

48 CFR 970.5229-1 - State and local taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false State and local taxes. 970... for Management and Operating Contracts 970.5229-1 State and local taxes. As prescribed in 970.2904-1(b... prescribed in paragraph (a) of the clause may be broadened to include all State and local taxes which may be...

48 CFR 970.5229-1 - State and local taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false State and local taxes. 970... for Management and Operating Contracts 970.5229-1 State and local taxes. As prescribed in 970.2904-1(b... prescribed in paragraph (a) of the clause may be broadened to include all State and local taxes which may be...

Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States

PubMed Central

Mosher, James F.; Adler, Sabrina S.; Pamukcu, Aysha M.; Treffers, Ryan D.

2017-01-01

Objective: Building on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States. Method: Between 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015. Results: Nineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed,(a) restrictions on jurisdictions within the state that can levy taxes, and (b) requirements for how tax revenue can be spent. Conclusions: The number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused. PMID:28317504

Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States.

PubMed

Mosher, James F; Adler, Sabrina S; Pamukcu, Aysha M; Treffers, Ryan D

2017-03-01

Building on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States. Between 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015. Nineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed, (d) restrictions on jurisdictions within the state that can levy taxes, and (e) requirements for how tax revenue can be spent. The number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused.

Taxing Pennsylvania: A Family-Focused Overview of Pennsylvania Taxes. State Fiscal Analysis Initiative.

ERIC Educational Resources Information Center

Pennsylvania Partnerships for Children, Harrisburg.

Noting that a state's tax policies have direct impact on a family's ability to feed, clothe, house, educate, and care for its children, this report presents an overview of taxes in the state of Pennsylvania. The report is presented in five sections. Section 1 presents the argument that it is necessary to understand the rule driving the revenue…

Trends in Kindergarten Rates of Vaccine Exemption and State-Level Policy, 2011–2016

PubMed Central

Porter, Rachael M; Allen, Kristen; Salmon, Daniel A; Bednarczyk, Robert A

2018-01-01

Abstract Background Kindergarten-entry vaccination requirements have played an important role in controlling vaccine-preventable diseases in the United States. Forty-eight states and the District of Colombia offer nonmedical exemptions to vaccines, ranging in stringency. Methods We analyzed state-level exemption data from 2011 to 2012 through 2015 to 2016 school years. States were categorized by exemption ease and type of exemption allowed. We calculated nonmedical exemption rates for each year in the sample and stratified by exemption ease, type, and 2 trend categories: 2011–12 through 2012–13 and 2013–14 through 2015–16 school years. Using generalized estimating equations, we created regression models estimating (1) the average annual change in nonmedical exemption rates and (2) relative differences in rates by state classification. Results The nonmedical exemption rate was higher during the 2013–2014 through 2015–2016 period (2.25%) compared to 2011–2012 through 2012–2013 (1.75%); more importantly, the average annual change in the latter period plateaued. The nonmedical exemption rate in states allowing philosophical and religious exemptions was 2.41 times as high as in states allowing only religious exemptions (incidence rate ratio = 2.41; 95% confidence interval, 1.71–3.41). Conclusions There was an increase in nonmedical exemption rates through the 2012–2013 school year; however, rates stabilized through the 2015–2016 school year, showing an important shift in trend. PMID:29423420

State-Specific Liquor Excise Taxes and Retail Prices in Eight U.S. States, 2012

PubMed Central

Siegel, Michael; Grundman, Jody; DeJong, William; Naimi, Timothy S.; King, Charles; Albers, Alison B.; Williams, Rebecca S.; Jernigan, David H.

2013-01-01

We investigated the relationship between state excise taxes and liquor prices in eight states, using 2012 data for 45 brands. We made 6,042 price observations among 177 liquor stores with online prices. Using a hierarchical model, we examined the relationship between excise taxes and product prices. State excise taxes were significantly related to liquor prices, with an estimated pass-through rate of 0.93. The proportion of price accounted for by excise taxes averaged 7.0%. We find that excise taxes do increase the price of alcohol, but states are not taking advantage of this opportunity to reduce alcohol-related morbidity and mortality. PMID:24159914

Higher cigarette taxes--healthier people, wealthier state: the Hungarian experience.

PubMed

Szilágyi, Tibor

2007-09-01

To prove that higher cigarette taxes eventually decrease smoking and do also increase state incomes from tobacco taxes by using Hungarian figures. Collection and analysis of available data on tobacco use, levels of excise and value added taxes on tobacco products and state incomes originating from the tobacco sector. In Hungary, regular tobacco tax increases resulted in decreased cigarette consumption and its lower prevalence figures in some population groups. State incomes have increased in spite of regular cigarette tax raises. Therefore, there is on conflict of interest between the health and finance portfolios in supporting further tobacco tax increases. Hungary should use regular, above the inflation tobacco tax raises as means for improving population health. Tobacco control advocates should prevent tobacco companies' attempts aimed at deterring decision makers from supporting such tax policies.

26 CFR 1.7872-5T - Exempted loans (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... Federal tax liability of the borrower or the lender. (2) No exemption for tax avoidance loans. If a... principal purposes of so structuring the transaction is the avoidance of Federal tax, then the transaction will be recharacterized as a tax avoidance loan as defined in section 7872 (c)(1)(D). (b) List of...

26 CFR 1.4-1 - Number of exemptions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Number of exemptions. 1.4-1 Section 1.4-1... and Surtaxes § 1.4-1 Number of exemptions. (a) For the purpose of determining the optional tax imposed... the taxpayer begins is less than the applicable amount determined pursuant to § 1.151-2. No exemption...

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... 511(b) apply in the case of any trust which is exempt from taxation under section 501(a) (except as...

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... 511(b) apply in the case of any trust which is exempt from taxation under section 501(a) (except as...

Conditional admission, religious exemption type, and nonmedical vaccine exemptions in California before and after a state policy change.

PubMed

Buttenheim, Alison M; Jones, Malia; Mckown, Caitlin; Salmon, Daniel; Omer, Saad B

2018-06-18

Recent measles and pertussis outbreaks in the US have focused national attention on state laws governing exemptions from mandatory vaccines for school entry. After several years of increases in nonmedical exemptions in California, the state assembly passed Assembly Bill 2109 in 2012, making nonmedical exemptions more difficult to obtain by requiring parents to obtain a signature from a health care provider. We used data from the California Department of Public Health to describe changes in the overall prevalence of personal belief exemptions and compositional changes in immunization status for the school years 2012-2013 through 2015-2016. Following the implementation of Assembly Bill 2109, the statewide exemption rate declined from 3.1% in 2013 to 2.5% in 2014 and then to 2.3% in 2015, representing a 25% reduction from the 2013 peak. Continued surveillance of exemption rates and vaccine refusal are needed to monitor and protect herd immunity against vaccine-preventable diseases. Copyright © 2018 Elsevier Ltd. All rights reserved.

Discriminatory Religious Schools and Tax Exempt Status. Clearinghouse Publication 75.

ERIC Educational Resources Information Center

Chou, Donald; And Others

In light of two cases soon to be decided by the U.S. Supreme Court--"Bob Jones University v. United States" and "Goldsboro Christian Schools, Inc. v. United States"--this monograph discusses the issue of freedom of religion and racially discriminatory private religious schools. After noting the statutory basis of tax-exempt…

Fiscal Restraints and the Burden of Local and State Taxes.

ERIC Educational Resources Information Center

De Tray, Dennis; And Others

Researchers gathered data on all state, city, and property taxes in ten cities in three states to find whether tax limitation measures have changed the distribution of tax burdens among income classes. The ten cities--representing a range of tax rates, economic bases, income levels, demographic characteristics, and revenue systems--comprised…

26 CFR 1.6016-2 - Contents of declaration of estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income tax after the exemption and the credits, if any, should be filed as a tentative declaration within... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Contents of declaration of estimated tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6016-2 Contents of declaration...

26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Withholding of tax on foreign corporations. 1... Foreign Corporations and Tax-Free Covenant Bonds § 1.1442-1 Withholding of tax on foreign corporations... corporations, foreign governments, international organizations, foreign tax-exempt corporations, or foreign...

48 CFR 52.229-3 - Federal, State, and Local Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Taxes. 52.229-3 Section 52.229-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION....229-3 Federal, State, and Local Taxes. As prescribed in 29.401-3, insert the following clause: Federal, State, and Local Taxes (APR 2003) (a) As used in this clause— After-imposed Federal tax means any new or...

26 CFR 20.2053-9 - Deduction for certain State death taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates to...

26 CFR 20.2053-9 - Deduction for certain State death taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates to...

42 CFR 422.404 - State premium taxes prohibited.

Code of Federal Regulations, 2010 CFR

2010-10-01

....404 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM MEDICARE ADVANTAGE PROGRAM Organization Compliance With State Law and Preemption by Federal Law § 422.404 State premium taxes prohibited. (a) Basic rule. No premium tax, fee, or...

Easy Money: Tax Exporting and State Support for Higher Education

ERIC Educational Resources Information Center

Foster, John M.; Fowles, Jacob

2016-01-01

There is a substantial literature that assesses the effects of tax-exporting capacities on the tax structures and aggregate spending levels that state governments choose to implement, but no work exists that isolates the effects of state tax exporting on higher education spending. Using state-level data for 1989, 1995, 2002, and 2007, we estimate…

Tax Arbitrage by Colleges and Universities. A CBO Study

ERIC Educational Resources Information Center

Congressional Budget Office, 2010

2010-01-01

Colleges and universities enjoy a variety of federal tax preferences that are designed to support a broader public purpose--the advancement of higher education and research. Not only are institutions of higher learning exempt from paying federal income taxes, they also are eligible to receive tax deductible charitable contributions and allowed to…

12 CFR 227.16 - State exemptions.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 3 2013-01-01 2013-01-01 false State exemptions. 227.16 Section 227.16 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) UNFAIR OR DECEPTIVE ACTS OR PRACTICES (REGULATION AA) Credit Practices Rule § 227.16 State...

12 CFR 227.16 - State exemptions.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 3 2014-01-01 2014-01-01 false State exemptions. 227.16 Section 227.16 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) UNFAIR OR DECEPTIVE ACTS OR PRACTICES (REGULATION AA) Credit Practices Rule § 227.16 State...

40 CFR 600.513-81 - Gas Guzzler Tax.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 1978 Passenger Automobiles and for 1979 and Later Model Year Automobiles (Light Trucks and Passenger Automobiles)-Procedures for Determining Manufacturer's Average Fuel Economy and Manufacturer's Average Carbon... to passenger automobiles exempted from Gas Guzzler Tax assessments by the Energy Tax Act of 1978 and...

26 CFR 1.511-1 - Imposition and rates of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-1...

26 CFR 1.511-1 - Imposition and rates of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-1...

Joint ventures win the draw. Judge's ruling to revive tax exemption for Texas system spells good news for investor-owned systems, not-for-profits seeking deals.

PubMed

Taylor, Mark

2002-06-17

A ruling by a federal judge reinstating the tax exemption of St. David's Health Care System in Austin, Texas, has taught the Internal Revenue Service a hard lesson about the toughness of Texas. No one was happier with the judge's decision than St. David's President and Chief Executive Officer.

Air Force All States Income Tax Guide: Covering Tax Year 1993

DTIC Science & Technology

1994-01-01

200 ded- residence. C. The following items uction provided you are included as income both include your If Puerto Rico was not for Puerto Rico: Cost ...California Tax Handook-, by Robert A. Petersen, Published by Research Institute of America. The following are the Franchise Tax Board numbers which may be...without an agreement between the Secretary of the U.S. Treasury and the State of Connecticut, the finance centers could not start withholding

48 CFR 252.229-7005 - Tax exemptions (Spain).

Code of Federal Regulations, 2011 CFR

2011-10-01

... following excise, luxury, and transaction taxes: (1) Derechos de Aduana (Customs Duties). (2) Impuesto de... Transactions). (6) Impuesto Sobre el Trafico de Empresas (Business Trade Tax). (7) Impuestos Especiales de...-Products). (9) Impuesto Sobre el Uso de Telefona (Telephone Tax). (10) Impuesto General Sobre la Renta de...

48 CFR 252.229-7005 - Tax exemptions (Spain).

Code of Federal Regulations, 2010 CFR

2010-10-01

... following excise, luxury, and transaction taxes: (1) Derechos de Aduana (Customs Duties). (2) Impuesto de... Transactions). (6) Impuesto Sobre el Trafico de Empresas (Business Trade Tax). (7) Impuestos Especiales de...-Products). (9) Impuesto Sobre el Uso de Telefona (Telephone Tax). (10) Impuesto General Sobre la Renta de...

Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

PubMed

Ayers, John W; Ribisl, Kurt; Brownstein, John S

2011-03-16

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

48 CFR 29.401-3 - Federal, State, and local taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Federal, State, and local... GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-3 Federal, State, and local taxes. (a... Local Taxes, in solicitations and contracts if— (1) The contract is to be performed wholly or partly in...

29 CFR 779.254 - Summary of coverage and exemptions prior to and following the 1966 amendments.

Code of Federal Regulations, 2010 CFR

2010-07-01

... level which are separately stated, and meets the other tests of section 3(s)(5) of the prior Act and... sales of less than $250,000, exclusive of excise taxes at the retail level which are separately stated... exemptions are discussed in subsequent sections. The statutory language contained in section 3(s)(5) of the...

40 CFR 60.2555 - What combustion units are exempt from my State plan?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 40 Protection of Environment 7 2012-07-01 2012-07-01 false What combustion units are exempt from... State Plans § 60.2555 What combustion units are exempt from my State plan? This subpart exempts fifteen... excluding the weight of auxiliary fuel and combustion air) of pathological waste, low-level radioactive...

40 CFR 60.2555 - What combustion units are exempt from my State plan?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 40 Protection of Environment 7 2013-07-01 2013-07-01 false What combustion units are exempt from... State Plans § 60.2555 What combustion units are exempt from my State plan? This subpart exempts the... excluding the weight of auxiliary fuel and combustion air) of pathological waste, low-level radioactive...

40 CFR 60.2555 - What combustion units are exempt from my State plan?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 40 Protection of Environment 7 2014-07-01 2014-07-01 false What combustion units are exempt from... State Plans § 60.2555 What combustion units are exempt from my State plan? This subpart exempts the... excluding the weight of auxiliary fuel and combustion air) of pathological waste, low-level radioactive...

Associations between state-level soda taxes and adolescent body mass index.

PubMed

Powell, Lisa M; Chriqui, Jamie; Chaloupka, Frank J

2009-09-01

Soft drink consumption has been linked with higher energy intake, obesity, and poorer health. Fiscal pricing policies such as soda taxes may lower soda consumption and, in turn, reduce weight among U.S. adolescents. This study used multivariate linear regression analyses to examine the associations between state-level grocery store and vending machine soda taxes and adolescent body mass index (BMI). We used repeated cross-sections of individual-level data on adolescents drawn from the Monitoring the Future surveys combined with state-level tax data and local area contextual measures for the years 1997 through 2006. The results showed no statistically significant associations between state-level soda taxes and adolescent BMI. Only a weak economic and statistically significant effect was found between vending machine soda tax rates and BMI among teens at risk for overweight. Current state-level tax rates are not found to be significantly associated with adolescent weight outcomes. It is likely that taxes would need to be raised substantially to detect significant associations between taxes and adolescent weight.

Tobacco Taxes in the Southeastern US States: Views from Former Legislators

PubMed Central

Berg, Carla J.; Solomon, Madeleine; Barkley, Amy; Bailey, Eric; Goodwin, Sherell Brown; Kegler, Michelle C.

2015-01-01

Objectives We examine influences on southeastern state legislators’ actions related to tobacco tax increases. Methods In 2014, we interviewed 26 former state legislators in southeastern states via phone. Results Themes regarding factors impeding increasing tobacco taxes included: tobacco's legacy in the South, protecting vulnerable populations from increased cigarette costs, concern about economic impact, opposing “sin” taxes, concern about impact on reelection, and perceptions that constituents oppose all taxes. The major theme in support of increasing tobacco taxes was health concern. Prior attempts at passing legislation resulted in political leveraging, deal-making, or compromising. Conclusions Legislators’ misperceptions of constituent opposition and impact on economy, among other impediments to increased tobacco taxes, must be addressed. PMID:26236755

48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Federal, State, and Local Taxes (State and Local Adjustments). 52.229-4 Section 52.229-4 Federal Acquisition Regulations System... Text of Provisions and Clauses 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments...

26 CFR 20.2053-9 - Deduction for certain State death taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death taxes...

Income Tax Guide.

ERIC Educational Resources Information Center

Exceptional Parent, 1979

1979-01-01

The article outlines changes in the Internal Revenue Code with direct and general bearing on taxpayers with disabled family members. Amendments to the Internal Revenue Code included in the Revenue Act of 1978 are described in terms of credits, deductions, and exemptions; and suggestions are offered regarding record keeping, tax return audits, and…

States Curb Exemptions on Testing

ERIC Educational Resources Information Center

Shah, Nirvi

2011-01-01

Pressure from the U.S. Department of Education has led some states to curb a testing exemption that applies only to the 1 percent of students with the most severe disabilities, but districts that have long used that flexibility to win some breathing room in their accountability systems are bristling. Under the federal No Child Left Behind Act,…

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

Using Search Query Surveillance to Monitor Tax Avoidance and Smoking Cessation following the United States' 2009 “SCHIP” Cigarette Tax Increase

PubMed Central

Ayers, John W.; Ribisl, Kurt; Brownstein, John S.

2011-01-01

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

48 CFR 552.229-70 - Federal, State, and Local Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Federal, State, and Local....229-70 Federal, State, and Local Taxes. As prescribed in 529.401-70, insert the following clause: Federal, State, and Local Taxes (APR 1984) The contract price includes all applicable Federal, State, and...

Tax-Exempt Status of Private Schools. Hearing before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance, United States Senate, Ninety-Sixth Congress, First Session on S.103, S.449, S.990, S.995 (April 27, 1979).

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Finance.

This document presents testimony on S. 103 (a bill to provide that the Internal Revenue Service may not implement certain proposed rules relating to the determination of whether private schools have discriminatory policies), S. 449 (a bill to provide that tax exemption of certain charitable organizations shall not be construed as the provision of…

26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... regarding, among other things, withholding responsibilities for income tax or FICA (social security) tax... the church; (2) compliance with income tax or FICA (social security) tax withholding responsibilities... exemption or for unrelated business income (for instance, assessments of social security or other employment...

The UK sugar tax - a healthy start?

PubMed

Jones, C M

2016-07-22

The unexpected announcement by the UK Chancellor of the Exchequer of a levy on sugar sweetened beverages (SSBs) on the 16 March 2016, should be welcomed by all health professionals. This population based, structural intervention sends a strong message that there is no place for carbonated drinks, neither sugared nor sugar-free, in a healthy diet and the proposed levy has the potential to contribute to both general and dental health. The sugar content of drinks exempt from the proposed sugar levy will still cause tooth decay. Improving the proposed tax could involve a change to a scaled volumetric tax of added sugar with a lower exemption threshold. External influences such as the Common Agricultural Policy and the Transatlantic Trade and Investment Partnership may negate the benefits of the sugar levy unless it is improved. However, the proposed UK sugar tax should be considered as a start in improving the nation's diet.

Private long-term care insurance and state tax incentives.

PubMed

Stevenson, David G; Frank, Richard G; Tau, Jocelyn

2009-01-01

To increase the role of private insurance in financing long-term care, tax incentives for long-term care insurance have been implemented at both the federal and state levels. To date, there has been surprisingly little study of these initiatives. Using a panel of national data, we find that market take-up for long-term care insurance increased over the last decade, but state tax incentives were responsible for only a small portion of this growth. Ultimately, the modest ability of state tax incentives to lower premiums implies that they should be viewed as a small piece of the long-term care financing puzzle.

26 CFR 48.4041-20 - Partially exempt methanol and ethanol fuel.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Partially exempt methanol and ethanol fuel. 48... Partially exempt methanol and ethanol fuel. (a) In general. Under section 4041(m), the sale or use of partially exempt methanol or ethanol fuel is taxed at the rate of 41/2 cents per gallon of fuel sold or used...

26 CFR 48.4041-20 - Partially exempt methanol and ethanol fuel.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Partially exempt methanol and ethanol fuel. 48... Partially exempt methanol and ethanol fuel. (a) In general. Under section 4041(m), the sale or use of partially exempt methanol or ethanol fuel is taxed at the rate of 41/2 cents per gallon of fuel sold or used...

26 CFR 48.4041-20 - Partially exempt methanol and ethanol fuel.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Partially exempt methanol and ethanol fuel. 48... Partially exempt methanol and ethanol fuel. (a) In general. Under section 4041(m), the sale or use of partially exempt methanol or ethanol fuel is taxed at the rate of 41/2 cents per gallon of fuel sold or used...

26 CFR 48.4041-20 - Partially exempt methanol and ethanol fuel.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Partially exempt methanol and ethanol fuel. 48... Partially exempt methanol and ethanol fuel. (a) In general. Under section 4041(m), the sale or use of partially exempt methanol or ethanol fuel is taxed at the rate of 41/2 cents per gallon of fuel sold or used...

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

Public Health and Politics: Using the Tax Code to Expand Advocacy.

PubMed

Gorovitz, Eric

2017-03-01

Protecting the public's health has always been an inherently political endeavor. The field of public health, however, is conspicuously and persistently absent from sustained, sophisticated engagement in political processes, particularly elections, that determine policy outcomes. This results, in large part, from widespread misunderstanding of rules governing how, and how much, public advocates working in tax-exempt organizations can participate in public policy development. This article briefly summarizes the rules governing public policy engagement by exempt organizations. It then describes different types of exempt organizations, and how they can work together to expand engagement. Next, it identifies several key mechanisms of policy development that public health advocates could influence. Finally, it suggests some methods of applying the tax rules to increase participation in these arenas.

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

Can a violation of investor trust lead to financial contagion in the market for tax-exempt hospital bonds?

PubMed

Bernet, Patrick M; Getzen, Thomas E

2008-03-01

Not-for-profit hospitals rely heavily on tax-exempt debt. Investor confidence in such instruments was shaken by the 1998 bankruptcy of the Allegheny Health and Education Research Foundation (AHERF), which was the largest U.S. not-for-profit failure up to that date and whose default was accompanied by claims of accounting irregularities. Such shocks can result in contagion whereby all hospitals are viewed as riskier. We test for the significance and duration of resulting contagion using an industry-specific model of interest cost determinants. Empirical tests indicate that contagion does occur, resulting in higher interest on new debt issues from other hospitals.

Private Colleges: The Federal Tax System and its Impact.

ERIC Educational Resources Information Center

Moran, Gerald P.

Through its role in administering the laws pertaining to tax-exempt status, the Internal Revenue Service (IRS) is involved in regulating the activities of those organizations that claim such a special position. The interplay between the federal tax system and private colleges will intensify as the demands increase for additional financial support…

Energy: the states' response in 1978

DOE Office of Scientific and Technical Information (OSTI.GOV)

Mackey, Earl S.

A compilation of all state legislative energy enactments for legislature, in 1978 is presented. It provides source material to legislators and their staff. Each bill is separated into one or more of the 37 major subject categories. Broad categories cover public utilities; tax exemption; tax application; franchise protection; conservation; resource development; solar easements; mineral extraction regulation; management; emergency powers; anti-trust; anit-environment; and miscellaneous legislation.

Impact of the level of state tax code progressivity on children's health outcomes.

PubMed

Granruth, Laura Brierton; Shields, Joseph J

2011-08-01

This research study examines the impact of the level of state tax code progressivity on selected children's health outcomes. Specifically, it examines the degree to which a state's tax code ranking along the progressive-regressive continuum relates to percentage of low birthweight babies, infant and child mortality rates, and percentage of uninsured children. Using data merged from a number of public data sets, the authors find that the level of state tax code progressivity is a factor in state rates of infant and child mortality. States with lower median incomes and regressive tax policies have the highest rates of infant and child mortality.With regard to the percentage of children 17 years of age and below who lack health insurance, it is found that larger states with regressive tax policies have the largest percentage of uninsured children. In general, more heavily populated states with more progressive tax codes have healthier children. The implications of these findings are discussed in terms of tax policy and the well-being of children as well as for social work education, social work practice, and social work research.

The “Cadillac Tax” on Health Benefits in the United States Will Hit the Middle Class Hardest: Refuting the Myth That Health Benefit Tax Subsidies Are Regressive.

PubMed

Woolhandler, Steffie; Himmelstein, David U

2016-01-01

U.S. employment-based health benefits are exempt from income and payroll taxes, an exemption that provided tax subsidies of $326.2 billion in 2015. Both liberal and conservative economists have denounced these subsidies as “regressive” and lauded a provision of the Affordable Care Act—the Cadillac Tax—that would curtail them. The claim that the subsidies are regressive rests on estimates showing that the affluent receive the largest subsidies in absolute dollars. But this claim ignores the standard definition of regressivity, which is based on the share of income paid by the wealthy versus the poor, rather than on dollar amounts. In this study, we calculate the value of tax subsidies in 2009 as a share of income for each income quintile and for the wealthiest Americans. In absolute dollars, tax subsidies were highest for families between the 80th and 95th percentiles of family income and lowest for the poorest 20%. However, as shares of income, subsidies were largest for the middle and fourth income quintiles and smallest for the wealthiest 0.5% of Americans. We conclude that the tax subsidy to employment-based insurance is neither markedly regressive, nor progressive. The Cadillac Tax will disproportionately harm families with (2009) incomes between $38,550 and $100,000, while sparing the wealthy.

48 CFR 752.229-70 - Federal, state and local taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Federal, state and local taxes. 752.229-70 Section 752.229-70 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL....229-70 Federal, state and local taxes. For contracts involving performance overseas the clauses...

78 FR 10690 - Puget Sound & Pacific Railroad Company-Lease Exemption-the United States of America

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-14

... & Pacific Railroad Company--Lease Exemption--the United States of America Puget Sound & Pacific Railroad... lease from the United States of America (the Navy), and to operate, pursuant to a lease agreement dated... misleading information, the exemption is void ab initio. Petitions to revoke the exemption under 49 U.S.C...

26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

Code of Federal Regulations, 2012 CFR

2012-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

Code of Federal Regulations, 2013 CFR

2013-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

Code of Federal Regulations, 2014 CFR

2014-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

Code of Federal Regulations, 2011 CFR

2011-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

Gasoline taxes : an examination of news media discourse related to gas tax funding in six states.

DOT National Transportation Integrated Search

2010-05-01

Why is it that some state legislatures approved gasoline tax increases while others did not? : In this analysis we examine gasoline tax issue frames in the print news media to see if these : frames provide clues to the eventual policy outcomes. : We ...

Taxing & Spending in the Silver State.

ERIC Educational Resources Information Center

Nevada Public Affairs Review, 1979

1979-01-01

This issue of the "Nevada Public Affairs Review" focused primarily on the politics of state taxing and spending in Nevada. The articles present several aspects of this topic, including a comparison of taxation in Nevada with that in other states, an analysis of the growth of the gaming industry in Nevada, an argument for removing…

Income Tax Law: U.S. Armed Forces Training: Course Book.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income;…

Income Tax Law: U.S. Armed Forces Training: Instructor Guide.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

The instructor's guide provides eight detailed lesson plans for instructing military personnel in the preparation of their U.S. Income Tax Returns. The plans cover the following subjects: requirements for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross…

48 CFR 752.229-70 - Federal, state and local taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... taxes. 752.229-70 Section 752.229-70 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL....229-70 Federal, state and local taxes. For contracts involving performance overseas the clauses prescribed in FAR 29.401-3 or 29.401-4 may be modified to specify that the taxes referred to are United...

14 CFR 298.66 - Reporting exemption for State collection of data.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Reporting exemption for State collection of data. 298.66 Section 298.66 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS EXEMPTIONS FOR AIR TAXI AND COMMUTER AIR CARRIER OPERATIONS...

14 CFR 298.66 - Reporting exemption for State collection of data.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Reporting exemption for State collection of data. 298.66 Section 298.66 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS EXEMPTIONS FOR AIR TAXI AND COMMUTER AIR CARRIER OPERATIONS...

An evaluation of charity care for tax-exempt hospitals engaging in joint ventures.

PubMed

Smith, Pamela C

2006-01-01

The study examines whether the level of charity care and financial stability contribute to a nonprofit hospital's motivation for partnering with a for-profit hospital through a joint venture. The Internal Revenue Service (IRS) has heightened its scrutiny of joint ventures within the health care sector. Considering recent calls to investigate the merit of the tax-exempt status of hospitals engaged in joint ventures, this research will assist policy makers in the evaluation of nonprofit hospitals. Constituents will continue to question whether joint ventures contribute to a reduced focus on charitable activities. Results indicate that the propensity to engage in a joint venture significantly increases with increased levels of charity care. Furthermore, nonprofit hospitals with lower profitability are more likely to engage in joint ventures. These results are useful to policy makers when evaluating the level of charity care provided by hospitals seeking alternative strategic alliances. Considering many critics allege hospitals are reducing the provision of charity care to the community, it is imperative for management to be conscious of the impact of joint ventures on the provision of charity care.

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

Loans to state and local development companies--Small Business Administration. Proposed rulemaking.

PubMed

1983-03-07

SBA proposes to amend 13 CFR 108.503--4(c) to limit SBA participation with tax-exempt financing under the program authorized by section 503 of the Small Business Investment Act, 15 U.S.C. 697. Under the proposed rule, SBA would participate in the financing of a project which is also financed by tax-exempt obligations provided the repayment of the proceeds of SBA guaranteed financing is not subordinate to the repayment of the tax-exempt financing. This amendment would be in accordance with existing Federal policy which prohibits Federal agencies from directly or indirectly providing a guarantee to tax-exempt obligations.

United States private schools have higher rates of exemptions to school immunization requirements than public schools.

PubMed

Shaw, Jana; Tserenpuntsag, Boldtsetseg; McNutt, Louise-Anne; Halsey, Neal

2014-07-01

To compare medical, religious, and personal belief immunization exemption rates between private and public schools in US. Exemption rates were calculated using the Centers for Disease Control and Prevention School Immunization Assessment Surveys for the 2009-2010 school year excluding states with incomplete survey data. Standardized exemption rates weighted on enrollments in public and private schools were calculated. Differences in exemption rates between public and private schools were tested using Wilcoxon signed rank test. The overall state exemption rate was higher in US private than public schools, 4.25% (SD 4.27) vs 1.91% (1.67), P = .0001 and private schools had higher exemption rates for all types of exemptions; medical 0.58% (0.71) vs 0.34% (0.34) respectively (P = .0004), religious 2.09% (3.14) vs 0.83% (1.05) respectively (P = .0001), and personal belief 6.10% (4.12) vs 2.79% (1.57), respectively (P = .006). Overall exemption rates were significantly higher in states that allowed personal belief exemptions. Exemption rates were significantly higher in US private than in public schools. Children attending private schools may be at higher risk of vaccine-preventable diseases than public school children. Copyright © 2014 Elsevier Inc. All rights reserved.

19 CFR 4.21 - Exemptions from tonnage taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... in port other than the taking on of bunkers, sea stores, or ship's stores. (4) It is a vessel of war... Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE... taxes. (a) Tonnage taxes and light money shall be suspended in whole or in part whenever the President...

19 CFR 4.21 - Exemptions from tonnage taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... in port other than the taking on of bunkers, sea stores, or ship's stores. (4) It is a vessel of war... Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE... taxes. (a) Tonnage taxes and light money shall be suspended in whole or in part whenever the President...

19 CFR 4.21 - Exemptions from tonnage taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... in port other than the taking on of bunkers, sea stores, or ship's stores. (4) It is a vessel of war... Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE... taxes. (a) Tonnage taxes and light money shall be suspended in whole or in part whenever the President...

Research Papers Sponsored by the Commission on Private Philanthropy and Public Needs. Volume IV: Taxes.

ERIC Educational Resources Information Center

Department of the Treasury, Washington, DC.

The report contains legal studies on important tax code provisions related to philanthropic giving. This is Volume IV in a five volume series examining the relationship between nonprofit institutions and their donors. Seventeen papers comprise the report. Tax code provisions which are discussed include eligibility for tax exemption; distinctions…

49 CFR 350.343 - How may a State obtain a new exemption for State laws and regulations for a specific industry...

Code of Federal Regulations, 2011 CFR

2011-10-01

... SAFETY ASSISTANCE PROGRAM Funding § 350.343 How may a State obtain a new exemption for State laws and... circumstances under which they were granted. (h) Justification for the exemption. (i) Identifiable effects on...

49 CFR 350.343 - How may a State obtain a new exemption for State laws and regulations for a specific industry...

Code of Federal Regulations, 2010 CFR

2010-10-01

... SAFETY ASSISTANCE PROGRAM Funding § 350.343 How may a State obtain a new exemption for State laws and... circumstances under which they were granted. (h) Justification for the exemption. (i) Identifiable effects on...

Use of tobacco tax stamps to prevent and reduce illicit tobacco trade--United States, 2014.

PubMed

Chriqui, Jamie; DeLong, Hillary; Gourdet, Camille; Chaloupka, Frank; Edwards, Sarah Matthes; Xu, Xin; Promoff, Gabbi

2015-05-29

Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on tobacco products is the most effective tobacco prevention and control measure. Illicit tobacco trade (illicit trade) undermines high tobacco prices by providing tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise taxes, and sold in jurisdictions with higher taxes. Applying tax stamps to tobacco products, which provides documentation that taxes have been paid, is an important tool to combat illicit trade. Comprehensive tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own tobacco (RYOT), and tribal tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive tobacco tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other tobacco products (i.e., tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to tobacco tax stamping. Enhancing tobacco tax stamping across the country might further prevent and reduce illicit trade in the United States.

The impact of federal and state income tax liabilities on timber investments in the west

Treesearch

Nathan R. Smith; Phillip Bailey; Harry Jr. Haney; Debra Salbador; John Greene

2008-01-01

Federal and state income taxes are calculated for hypothetical forest landowners in two income brackets across 13 states in the West to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. State income taxes range from highs of $19,693 for middle-income...

Changing demographics and state fiscal outlook: the case of sales taxes.

PubMed

Mullins, D R; Wallace, S

1996-04-01

"Broad-scale demographic changes have implications for state and local finance in terms of the composition of the base of revenue sources and their yields. This article examines the effect of such changes on the potential future yield of consumption-based taxes. The effect of household characteristics and composition on the consumption of selected groups of goods subject to ad valorem retail sales taxes is estimated, generating demographic elasticities of consumption. These elasticities are applied to projected demographic changes in eight states through the year 2000. The results show rather wide variation in expected consumption shifts and potential tax bases across the states, with income growth having the greatest effect...." The geographical focus is on the United States. excerpt

Beyond the Reagan tax proposal: hospital capital management strategies.

PubMed

Harris, J P

1985-11-01

If Reagan's tax proposal is implemented, low-cost tax-exempt revenue bonds, advance refunding, and the investment tax credit would be eliminated. Such possibilities could cause a serious blow to the hospital industry--the cost of capital could rise significantly, the hospital's ability to manage debt could decrease, and joint ventures could become less attractive. However, in light of the known elements in Reagan's proposal, certain financing strategies can be adopted immediately that will help offset these possibilities and help ensure long-term survival.

The public health benefit of increasing tobacco taxes in New York State.

PubMed

Cummings, K M; Sciandra, R

1990-04-01

The 1989-1990 New York State budget increased the tax on a package of cigarettes from 21 to 33 cents. In this paper we estimate the impact of this tax increase on smoking prevalence and smoking-induced deaths in New York State. Findings show that 115,967 New Yorkers will be encouraged to quit or not start smoking as a result of the increased cigarette tax. The reduced prevalence of smoking attributed to the tax will result in the avoidance of approximately 28,992 premature smoking-induced deaths over the next generation.

Economic and political influence on tobacco tax rates: a nationwide analysis of 31 years of state data.

PubMed

Golden, Shelley D; Ribisl, Kurt M; Perreira, Krista M

2014-02-01

We evaluated state-level characteristics associated with cigarette excise taxes before and after the Master Settlement Agreement (MSA). We gathered annual cigarette excise tax rates for all US states and the District of Columbia, between 1981 and 2011, and matched each state-year tax rate with economic, political, attitudinal, and demographic characteristics, creating a data set of 1581 observations. We used panel data regression techniques to assess relationships between key characteristics and state cigarette excise tax levels. Cigarette excise tax rates grew at more than 6 times the rate of inflation between 1981 and 2011; growth varied by time period and region. We found strong negative associations between Republican Party control of state legislatures and governors' offices and state cigarette tax rates. Tobacco production, citizens' attitudes toward taxes and tobacco control, and cigarette tax rates in neighboring states were significantly associated with cigarette tax rates. We found no association between unemployment and tax rates. Future excise tax growth rate may depend more on the political leanings of state legislators, and the attitudes of the people they represent, than on economic circumstances.

Cigarette price minimization strategies in the United States: price reductions and responsiveness to excise taxes.

PubMed

Pesko, Michael F; Licht, Andrea S; Kruger, Judy M

2013-11-01

Because cigarette price minimization strategies can provide substantial price reductions for individuals continuing their usual smoking behaviors following federal and state cigarette excise tax increases, we examined independent price reductions compensating for overlapping strategies. The possible availability of larger independent price reduction opportunities in states with higher cigarette excise taxes is explored. Regression analysis used the 2006-2007 Tobacco Use Supplement of the Current Population Survey (N = 26,826) to explore national and state-level independent price reductions that smokers obtained from purchasing cigarettes (a) by the carton, (b) in a state with a lower average after-tax cigarette price than in the state of residence, and (c) in "some other way," including online or in another country. Price reductions from these strategies are estimated jointly to compensate for known overlapping strategies. Each strategy reduced the price of cigarettes by 64-94 cents per pack. These price reductions are 9%-22% lower than conventionally estimated results not compensating for overlapping strategies. Price reductions vary substantially by state. Following cigarette excise tax increases, the price reduction available from purchasing cigarettes by cartons increased. Additionally, the price reduction from purchasing cigarettes in a state with a lower average after-tax cigarette price is positively associated with state cigarette excise tax rates and border state cigarette excise tax rate differentials. Findings from this large, nationally representative study of cigarette smokers suggest that price reductions are larger in states with higher cigarette excise taxes, and increase as cigarette excise taxes rise.

All States Income Tax Guide. Information for Service Personnel 1985 Edition for 1984 Returns.

DTIC Science & Technology

1985-01-01

tax unnecessary. As a number of states have adopted the Federal income tax law as the basis upon which state income taxes are collected, so have they...taxpayers should file on Form 40. Nonresident Taxpayers having income from Alabama should file on Form 40NR. Under Alabama Income Tax Law , unless proved...G.I. Bill education payments; workmen’s or unemployment compensation (Massachusetts income tax law references to the Internal Revenue Code apply to

Variation in exemptions to school immunization requirements among New York State private and public schools.

PubMed

Lai, Yun-Kuang; Nadeau, Jessica; McNutt, Louise-Anne; Shaw, Jana

2014-12-12

School immunization requirements have ensured high vaccination rates and have helped to control vaccine-preventable diseases. However, vaccine exemptions have increased in the last decade. This study compared New York State private versus public schools with respect to medical and religious exemption rates. This retrospective study utilizes New York State Department of Health Immunization Survey data from the 2003 through 2012 academic years. Schools were categorized as private or public, the former further categorized by religious affiliation. Rates of medical and religious vaccine exemptions were compared by school category. From 2003 to 2012, religious exemptions increased in private and public schools from 0.63% to 1.35% and 0.17% to 0.29% (Spearman's R: 0.89 and 0.81), respectively. Among private schools, increases in religious exemption rates during the study period were observed in Catholic/Eastern Orthodox, Protestant/Other Christian, Jewish, and secular schools (Spearman's R=0.66, 0.99, 0.89, and 0.93), respectively. Exemption rate ratios in private schools compared to public schools were 1.39 (95% CI 1.15-1.68) for medical and 3.94 (95% CI: 3.20-4.86) for religious exemptions. Among private school students, all school types except for Catholic/Eastern Orthodox and Episcopal affiliates were more likely to report religious exemptions compared to children in public schools. Medical and religious exemption rates increased over time and higher rates were observed among New York State private schools compared to public schools. Low exemption rates are critical to minimize disease outbreaks in the schools and their community. Copyright © 2014 Elsevier Ltd. All rights reserved.

31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

Code of Federal Regulations, 2010 CFR

2010-07-01

.... For purposes of this section: Debt as used in this section means past-due, legally enforceable State... Treasury. Past-due, legally enforceable State income tax obligation means a debt which resulted from: (1) A... and which has not been delinquent for more than 10 years. State means the several States of the United...

19 CFR 351.510 - Indirect taxes and import charges (other than export programs).

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.510 Indirect taxes and import charges (other than export programs). (a) Benefit—(1... the full or partial exemption or remission of an indirect tax or an import charge, a benefit exists to...

Cigarette Price Minimization Strategies in the United States: Price Reductions and Responsiveness to Excise Taxes

PubMed Central

2013-01-01

Introduction: Because cigarette price minimization strategies can provide substantial price reductions for individuals continuing their usual smoking behaviors following federal and state cigarette excise tax increases, we examined independent price reductions compensating for overlapping strategies. The possible availability of larger independent price reduction opportunities in states with higher cigarette excise taxes is explored. Methods: Regression analysis used the 2006–2007 Tobacco Use Supplement of the Current Population Survey (N = 26,826) to explore national and state-level independent price reductions that smokers obtained from purchasing cigarettes (a) by the carton, (b) in a state with a lower average after-tax cigarette price than in the state of residence, and (c) in “some other way,” including online or in another country. Price reductions from these strategies are estimated jointly to compensate for known overlapping strategies. Results: Each strategy reduced the price of cigarettes by 64–94 cents per pack. These price reductions are 9%–22% lower than conventionally estimated results not compensating for overlapping strategies. Price reductions vary substantially by state. Following cigarette excise tax increases, the price reduction available from purchasing cigarettes by cartons increased. Additionally, the price reduction from purchasing cigarettes in a state with a lower average after-tax cigarette price is positively associated with state cigarette excise tax rates and border state cigarette excise tax rate differentials. Conclusions: Findings from this large, nationally representative study of cigarette smokers suggest that price reductions are larger in states with higher cigarette excise taxes, and increase as cigarette excise taxes rise. PMID:23729501

26 CFR 1.103-4 - Interest upon United States obligations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Interest upon United States obligations. 1.103-4... Interest upon United States obligations. (a) Issued before March 1, 1941. (1) Interest upon obligations of the United States issued on or before September 1, 1917, is exempt from tax. In the case of...

26 CFR 1.103-4 - Interest upon United States obligations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Interest upon United States obligations. 1.103-4... Interest upon United States obligations. (a) Issued before March 1, 1941. (1) Interest upon obligations of the United States issued on or before September 1, 1917, is exempt from tax. In the case of...

27 CFR 5.32b - Petitions for exemption from major food allergen labeling.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Petitions for exemption... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF DISTILLED SPIRITS Labeling Requirements for Distilled Spirits § 5.32b Petitions for exemption from major...

Appropriations: State Tax Funds for Operating Expenses of Higher Education, 1979-1980.

ERIC Educational Resources Information Center

Chambers, M. M.

Information about tax assistance to public universities and colleges for 1979-1980 is provided. The report details state tax-fund appropriations alphabetically by state for operating expenses of higher education. Among findings were that the 50 states appropriated more than $19 billion for annual operating expenses in fiscal year 1979-1980, that…

Tax Options for States Needing More School Revenue.

ERIC Educational Resources Information Center

National Education Association, Washington, DC.

Fiscal stress has plagued state and local governments in the first part of the 1990s, and difficulties in balancing budgets and obtaining revenue for needed public services are likely to continue. This document examines the leading alternatives for increasing state and local tax revenue, pointing out that the best options vary from state to state.…

75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-04

... continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 2. Section 53.4965-2 is amended... * * * 0 Par. 7. Section 54.6011-1 is amended by revising paragraph (c)(2) to read as follows: Sec. 54.6011... shelter transactions to which tax-exempt entities are parties; sections 6033(a)(2) and 6011(g), relating...

Economic and Political Influence on Tobacco Tax Rates: A Nationwide Analysis of 31 Years of State Data

PubMed Central

Ribisl, Kurt M.; Perreira, Krista M.

2014-01-01

Objectives. We evaluated state-level characteristics associated with cigarette excise taxes before and after the Master Settlement Agreement (MSA). Methods. We gathered annual cigarette excise tax rates for all US states and the District of Columbia, between 1981 and 2011, and matched each state–year tax rate with economic, political, attitudinal, and demographic characteristics, creating a data set of 1581 observations. We used panel data regression techniques to assess relationships between key characteristics and state cigarette excise tax levels. Results. Cigarette excise tax rates grew at more than 6 times the rate of inflation between 1981 and 2011; growth varied by time period and region. We found strong negative associations between Republican Party control of state legislatures and governors’ offices and state cigarette tax rates. Tobacco production, citizens’ attitudes toward taxes and tobacco control, and cigarette tax rates in neighboring states were significantly associated with cigarette tax rates. We found no association between unemployment and tax rates. Conclusions. Future excise tax growth rate may depend more on the political leanings of state legislators, and the attitudes of the people they represent, than on economic circumstances. PMID:24328667

A Tale Of Two States: Mississippi, West Virginia, And Exemptions To Compulsory School Vaccination Laws.

PubMed

Colgrove, James; Lowin, Abigail

2016-02-01

School-based compulsory vaccination laws have provoked debates over the legitimacy of government coercion versus the scope of parental rights. A key point of contention in these school vaccination laws are provisions known as exemption clauses that allow some parents to enroll their children in school unimmunized for reasons other than medical conditions. For more than three decades Mississippi and West Virginia stood apart as the only two US states that did not offer nonmedical exemptions to school vaccination laws. But other states seem to be moving in this direction, such as California, which in 2015 eliminated nonmedical exemptions following the Disneyland measles outbreak. The apparent shift creates an opportune moment to look at the experiences of Mississippi and West Virginia. Through a review of legislative histories, legal rulings, media accounts, and interviews with health officials in the two states, we consider the reasons for and consequences of their allowing only medical exemptions and the prospects their approach holds out for other states that may wish to emulate it. The experiences of these two states suggest that contrary to conventional wisdom, it may be politically tenable to limit exemptions to only medical reasons without damaging either the stature of public health or the immunization system. Project HOPE—The People-to-People Health Foundation, Inc.

27 CFR 7.22b - Petitions for exemption from major food allergen labeling.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Petitions for exemption... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF MALT BEVERAGES Labeling Requirements for Malt Beverages § 7.22b Petitions for exemption from major food allergen...

27 CFR 4.32b - Petitions for exemption from major food allergen labeling.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Petitions for exemption... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Labeling Requirements for Wine § 4.32b Petitions for exemption from major food allergen labeling. (a...

26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions of $15,000 and an exemption of $60,000, his taxable estate amounted to $110,000. The estate tax on... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deduction for estate tax attributable to income..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1...

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2013 CFR

2013-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2014 CFR

2014-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2011 CFR

2011-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2012 CFR

2012-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

PubMed

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

PubMed Central

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

The economic impact of state cigarette taxes and smoke-free air policies on convenience stores.

PubMed

Huang, Jidong; Chaloupka, Frank J

2013-03-01

To investigate whether increasing state cigarette taxes and/or enacting stronger smoke-free air (SFA) policies have negative impact on convenience store density in a state, a proxy that is determined by store openings and closings, which reflects store profits. State-level business count estimates for convenience stores for 50 states and District of Columbia from 1997 to 2009 were analysed using two-way fixed effects regression techniques that control for state-specific and year-specific determinants of convenience store density. The impact of tax and SFA policies was examined using a quasi-experimental research design that exploits changes in cigarette taxes and SFA policies within a state over time. Taxes are found to be uncorrelated with the density of combined convenience stores and gas stations in a state. Taxes are positively correlated with the density of convenience stores; however, the magnitude of this correlation is small, with a 10% increase in state cigarette taxes associated with a 0.19% (p<0.05) increase in the number of convenience stores per million people in a state. State-level SFA policies do not correlate with convenience store density in a state, regardless whether gas stations were included. These results are robust across different model specifications. In addition, they are robust with regard to the inclusion/exclusion of other state-level tobacco control measures and gasoline prices. Contrary to tobacco industry and related organisations' claims, higher cigarette taxes and stronger SFA policies do not negatively affect convenience stores.

State Budget and Tax Actions 1992. Preliminary Report.

ERIC Educational Resources Information Center

Eckl, Corina L.; And Others

This report discusses state general fund budgets in fiscal year 1992, tax actions in 1992, and the budget outlook for FY 1993. State government's fiscal outlook is as clouded as the national economy's, and conspicuous improvement is not expected in FY 1993. Year-end balances are nearly nonexistent for most states and will not recover significantly…

Shared service alternatives offer flexibility and tax benefits.

PubMed

Danehy, L J; Scutt, R C; Stonehill, E

1985-05-01

Because the performance of shared service and tax-exempt status under Section 501(c)(3) of the Internal Revenue Code can be incompatible, hospitals planning to provide services to each other or to other organizations on a fee-for-service basis may wish to do so through a separate corporate entity. Using either a Section 501(e) shared service organization, a Sub-chapter T cooperative, or a taxable business corporation, a compromise can be reached between operational flexibility and tax benefits.

26 CFR 49.4253-5 - Exemption for items otherwise taxed.

Code of Federal Regulations, 2011 CFR

2011-04-01

... otherwise taxed. A dispatch, message, or conversation transmitted by toll telephone, telegraph, or... considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under...

26 CFR 49.4253-5 - Exemption for items otherwise taxed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... otherwise taxed. A dispatch, message, or conversation transmitted by toll telephone, telegraph, or... considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under...

12 CFR 1.110 - Taxing powers of a State or political subdivision.

Code of Federal Regulations, 2010 CFR

2010-01-01

... impact of any possible limitations regarding the State's or political subdivision's taxing powers, as... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Taxing powers of a State or political subdivision. 1.110 Section 1.110 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY...

How the new tax act affects practice sales.

PubMed

Bramson, J

1993-12-01

The new tax act affecting rate changes also contains new rules for dealing with the intangible assets--including goodwill--involved in practice sales. A second concern is the permanent phaseout of some personal exemptions and certain itemized business deductions. There's still some good news.

26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Diesel fuel and kerosene; exemption for dyed..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4082-1 Diesel fuel and kerosene; exemption for dyed... fuel or kerosene if— (1) The person otherwise liable for tax is a taxable fuel registrant; (2) In the...

26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Diesel fuel and kerosene; exemption for dyed..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4082-1 Diesel fuel and kerosene; exemption for dyed... fuel or kerosene if— (1) The person otherwise liable for tax is a taxable fuel registrant; (2) In the...

26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Diesel fuel and kerosene; exemption for dyed..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4082-1 Diesel fuel and kerosene; exemption for dyed... fuel or kerosene if— (1) The person otherwise liable for tax is a taxable fuel registrant; (2) In the...

26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Diesel fuel and kerosene; exemption for dyed..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4082-1 Diesel fuel and kerosene; exemption for dyed... fuel or kerosene if— (1) The person otherwise liable for tax is a taxable fuel registrant; (2) In the...

The impact of tax policies on living organ donations in the United States.

PubMed

Venkataramani, A S; Martin, E G; Vijayan, A; Wellen, J R

2012-08-01

In an effort to increase living organ donation, fifteen states passed tax deductions and one a tax credit to help defray potential medical, lodging and wage loss costs between 2004 and 2008. To assess the impact of these policies on living donation rates, we used a differences-in-differences strategy that compares the pre- and postlegislation change in living donations in states that passed legislation against the same change in those states that did not. We found no statistically significant effect of these tax policies on donation rates. Furthermore, we found no evidence of any lagged effects, differential impacts by gender, race or donor relationship, or impacts on deceased donation. Possible hypotheses to explain our findings are: the cash value of the tax deduction may be too low to defray costs faced by donors, lack of public awareness about the existence of these policies, and that states that were proactive enough to pass tax policy laws may have already depleted donor pools with previous interventions. © Copyright 2012 The American Society of Transplantation and the American Society of Transplant Surgeons.

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state

PubMed Central

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-01-01

Objective To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. Design A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. Setting A representative sample of voters was recruited from a Mid-Atlantic US state. Subjects The sample included 1000 registered voters. Results Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Conclusions Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals. PMID:25430945

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state.

PubMed

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-08-01

To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. A representative sample of voters was recruited from a Mid-Atlantic US state. The sample included 1000 registered voters. Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals.

The impact of federal and state income tax liabilities on timber investments in the Midwest and Northeast

Treesearch

Nathan R. Smith; Philip Bailey; Harry Jr. Haney; Debra Salbador; John Greene

2007-01-01

Federal and state income taxes are calculated for hypothetical forest landowners in two income brackets across 23 states in the Midwest and Northeast to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. State income taxes ranged from highs of $13,427...

41 CFR 102-80.85 - Are Federally owned and leased buildings exempt from State and local code requirements in fire...

Code of Federal Regulations, 2012 CFR

2012-01-01

... leased buildings exempt from State and local code requirements in fire protection? 102-80.85 Section 102... Fire Prevention State and Local Codes § 102-80.85 Are Federally owned and leased buildings exempt from State and local code requirements in fire protection? Federally owned buildings are generally exempt...

41 CFR 102-80.85 - Are Federally owned and leased buildings exempt from State and local code requirements in fire...

Code of Federal Regulations, 2013 CFR

2013-07-01

... leased buildings exempt from State and local code requirements in fire protection? 102-80.85 Section 102... Fire Prevention State and Local Codes § 102-80.85 Are Federally owned and leased buildings exempt from State and local code requirements in fire protection? Federally owned buildings are generally exempt...

41 CFR 102-80.85 - Are Federally owned and leased buildings exempt from State and local code requirements in fire...

Code of Federal Regulations, 2014 CFR

2014-01-01

... leased buildings exempt from State and local code requirements in fire protection? 102-80.85 Section 102... Fire Prevention State and Local Codes § 102-80.85 Are Federally owned and leased buildings exempt from State and local code requirements in fire protection? Federally owned buildings are generally exempt...

41 CFR 102-80.85 - Are Federally owned and leased buildings exempt from State and local code requirements in fire...

Code of Federal Regulations, 2011 CFR

2011-01-01

... leased buildings exempt from State and local code requirements in fire protection? 102-80.85 Section 102... Fire Prevention State and Local Codes § 102-80.85 Are Federally owned and leased buildings exempt from State and local code requirements in fire protection? Federally owned buildings are generally exempt...

41 CFR 102-80.85 - Are Federally owned and leased buildings exempt from State and local code requirements in fire...

Code of Federal Regulations, 2010 CFR

2010-07-01

... leased buildings exempt from State and local code requirements in fire protection? 102-80.85 Section 102... Fire Prevention State and Local Codes § 102-80.85 Are Federally owned and leased buildings exempt from State and local code requirements in fire protection? Federally owned buildings are generally exempt...

75 FR 53953 - The National Saltwater Angler Registry Program; Designation of Exempted States for Anglers, Spear...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-02

... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration RIN 0648-XX66 The National Saltwater Angler Registry Program; Designation of Exempted States for Anglers, Spear Fishers, and For-Hire... as exempted states for anglers, spear fishers and for-hire fishing vessels. NMFS has designated the...

26 CFR 1.613A-2 - Exemption for certain domestic gas wells.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613A-2 Exemption for certain... section 613 with respect to: (1) Regulated natural gas (as defined in paragraph (c) of § 1.613A-7), (2) Natural gas sold under a fixed contract (as defined in paragraph (d) of § 1.613A-7), and (3) Any...

40 CFR 600.513-81 - Gas Guzzler Tax.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 1978 Passenger Automobiles and for 1979 and Later Model Year Automobiles (Light Trucks and Passenger Automobiles)-Procedures for Determining Manufacturer's Average Fuel Economy § 600.513-81 Gas Guzzler Tax. (a)(1) The provisions of this section do not apply to passenger automobiles exempted from Gas Guzzler...

26 CFR 31.3306(c)(8)-1 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. (a) Services...

Taxing energy

DOE Office of Scientific and Technical Information (OSTI.GOV)

Deacon, R.; DeCanio, S.; Frech, H.E. III

1990-01-01

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production inmore » the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.« less

27 CFR 31.4 - Relation to State and municipal law.

Code of Federal Regulations, 2010 CFR

2010-04-01

... business contrary to the laws of such State or in places prohibited by municipal law; nor shall such... municipal law. 31.4 Section 31.4 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... State and municipal law. Compliance with the requirements of this part shall not be held to exempt any...

Impact of tax sanctions on physician practice acquisitions and employment.

PubMed

Hardy, C T; Lyden, S M; Kasmarcak, S J

1997-07-01

The intermediate tax sanctions create significant concerns for tax-exempt healthcare organizations that seek to integrate practicing physicians through practice acquisition or employment. The sanctions will force not-for-profit healthcare organizations to examine both the strategic and business implications of the dollars they have committed to practice acquisition and physician employment. The sanctions also should motivate organizations to reexamine their existing physician compensation arrangements, which may be creating negative incentives for practice productivity.

2 CFR 200.470 - Taxes (including Value Added Tax).

Code of Federal Regulations, 2014 CFR

2014-01-01

... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged...

26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

Code of Federal Regulations, 2013 CFR

2013-04-01

... an exempt function, it may be subject to tax. There is included in the gross income of such... function. The amount included will be treated as political organization taxable income. (b) Exempt function expenditures—(1) Directly related expenses. (i) Except as provided in this section, the term exempt function...

26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

Code of Federal Regulations, 2012 CFR

2012-04-01

... an exempt function, it may be subject to tax. There is included in the gross income of such... function. The amount included will be treated as political organization taxable income. (b) Exempt function expenditures—(1) Directly related expenses. (i) Except as provided in this section, the term exempt function...

26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

Code of Federal Regulations, 2011 CFR

2011-04-01

... an exempt function, it may be subject to tax. There is included in the gross income of such... function. The amount included will be treated as political organization taxable income. (b) Exempt function expenditures—(1) Directly related expenses. (i) Except as provided in this section, the term exempt function...

26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

Code of Federal Regulations, 2014 CFR

2014-04-01

... an exempt function, it may be subject to tax. There is included in the gross income of such... function. The amount included will be treated as political organization taxable income. (b) Exempt function expenditures—(1) Directly related expenses. (i) Except as provided in this section, the term exempt function...

State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007.

PubMed

Chriqui, Jamie F; Eidson, Shelby S; Bates, Hannalori; Kowalczyk, Shelly; Chaloupka, Frank J

2008-07-01

Junk food consumption is associated with rising obesity rates in the United States. While a "junk food" specific tax is a potential public health intervention, a majority of states already impose sales taxes on certain junk food and soft drinks. This study reviews the state sales tax variance for soft drinks and selected snack products sold through grocery stores and vending machines as of January 2007. Sales taxes vary by state, intended retail location (grocery store vs. vending machine), and product. Vended snacks and soft drinks are taxed at a higher rate than grocery items and other food products, generally, indicative of a "disfavored" tax status attributed to vended items. Soft drinks, candy, and gum are taxed at higher rates than are other items examined. Similar tax schemes in other countries and the potential implications of these findings relative to the relationship between price and consumption are discussed.

Reconciling State Aid and Property Tax Relief for Urban Schools: Birthing a New STAR in New York State

ERIC Educational Resources Information Center

Eom, Tae Ho; Killeen, Kieran M.

2007-01-01

Similar to many property tax relief programs, New York State's School Tax Relief (STAR) program has been shown to exacerbate school resource inequities across urban, suburban, and rural schools. STAR's inherent conflict with the wealth equalization policies of New York State's school finance system are highlighted in a manner that effectively…

Tax policy, adult binge drinking, and youth alcohol consumption in the United States.

PubMed

Xuan, Ziming; Nelson, Toben F; Heeren, Timothy; Blanchette, Jason; Nelson, David E; Gruenewald, Paul; Naimi, Timothy S

2013-10-01

Prior research attributed youth alcohol consumption to the attitudes and drinking patterns among adults. Yet at a population level, few have examined the relationship between state-level adult binge drinking prevalence and youth drinking behaviors, or whether tax policy plays a role in this relationship. We analyzed 6 biennial surveys (1999 to 2009) of individual-level youth alcohol use and related behaviors from state-based Youth Risk Behavior Surveys and corresponding years of state-level adult binge drinking prevalence from the Behavioral Risk Factor Surveillance System. We employed logistic regression with generalized estimating equations method to assess the extent to which state adult binge drinking predicted individual-level youth drinking outcomes and examined the role of alcohol taxes in that relationship. Population-aggregate analyses based on 194 state-year strata showed a positive correlation between state adult binge drinking and youth binge drinking (Pearson r = 0.40, p < 0.01). For individual-level youth drinking outcomes, a 5 percentage point increase in binge drinking prevalence among adults was associated with a 12% relative increase in the odds of alcohol use (adjusted OR = 1.12, 95% CI: 1.08, 1.16). Taxes were strongly inversely related with adult and youth drinking measures, and the effect of tax on youth drinking was attenuated after controlling for adult binge drinking. Both tax and adult binge drinking are strong predictors of youth drinking. Tax may affect youth drinking through its effect on adult alcohol consumption. Implementing effective alcohol policies to reduce excessive drinking in the general population is an important strategy to reduce youth drinking. Copyright © 2013 by the Research Society on Alcoholism.

Tax Policy, Adult Binge Drinking, and Youth Alcohol Consumption in the United States

PubMed Central

Xuan, Ziming; Nelson, Toben F.; Heeren, Timothy; Blanchette, Jason; Nelson, David E.; Gruenewald, Paul; Naimi, Timothy S.

2013-01-01

Background Prior research attributed youth alcohol consumption to the attitudes and drinking patterns among adults. Yet at a population level, few have examined the relationship between state-level adult binge drinking prevalence and youth drinking behaviors, or whether tax policy plays a role in this relationship. Methods We analyzed 6 biennial surveys (1999 to 2009) of individual-level youth alcohol use and related behaviors from state-based Youth Risk Behavior Surveys and corresponding years of state-level adult binge drinking prevalence from the Behavioral Risk Factor Surveillance System. We employed logistic regression with generalized estimating equations method to assess the extent to which state adult binge drinking predicted individual-level youth drinking outcomes and examined the role of alcohol taxes in that relationship. Results Population-aggregate analyses based on 194 state-year strata showed a positive correlation between state adult binge drinking and youth binge drinking (Pearson r = 0.40, p < 0.01). For individual-level youth drinking outcomes, a 5 percentage point increase in binge drinking prevalence among adults was associated with a 12% relative increase in the odds of alcohol use (adjusted OR = 1.12, 95% CI: 1.08, 1.16). Taxes were strongly inversely related with adult and youth drinking measures, and the effect of tax on youth drinking was attenuated after controlling for adult binge drinking. Conclusions Both tax and adult binge drinking are strong predictors of youth drinking. Tax may affect youth drinking through its effect on adult alcohol consumption. Implementing effective alcohol policies to reduce excessive drinking in the general population is an important strategy to reduce youth drinking. PMID:23711219

26 CFR 1.613A-3 - Exemption for independent producers and royalty owners.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613A-3 Exemption for... domestic natural gas (as defined in paragraphs (a) and (b) of § 1.613A-7) as does not exceed the taxpayer's depletable natural gas quantity (as defined in paragraph (i) of § 1.613A-7), and the applicable percentage...

Impact of State Cigarette Taxes on Disparities in Maternal Smoking During Pregnancy

PubMed Central

Baum, Christopher F.

2014-01-01

Objectives. We evaluated the impact of state tobacco control policies on disparities in maternal smoking during pregnancy. Methods. We analyzed 2000–2010 National Vital Statistics System natality files with 17 699 534 births from 28 states and the District of Columbia that used the 1989 revision of the birth certificate. We conducted differences-in-differences regression models to assess whether changes in cigarette taxes and smoke-free legislation were associated with changes in maternal smoking during pregnancy and number of cigarettes smoked. To evaluate disparities, we included interaction terms between maternal race/ethnicity, education, and cigarette taxes. Results. Although maternal smoking decreased from 11.6% to 8.9%, White and Black women without a high school degree had some of the highest rates of smoking (39.7% and 16.4%, respectively). These same women were the most responsive to cigarette tax increases, but not to smoke-free legislation. For every $1.00 cigarette tax increase, low-educated White and Black mothers decreased smoking by nearly 2 percentage points and smoked between 14 and 22 fewer cigarettes per month. Conclusions. State cigarette taxes may be an effective population-level intervention to decrease racial/ethnic and socioeconomic disparities in maternal smoking during pregnancy. PMID:24922149

Impact of the Level of State Tax Code Progressivity on Children's Health Outcomes

ERIC Educational Resources Information Center

Granruth, Laura Brierton; Shields, Joseph J.

2011-01-01

This research study examines the impact of the level of state tax code progressivity on selected children's health outcomes. Specifically, it examines the degree to which a state's tax code ranking along the progressive-regressive continuum relates to percentage of low birthweight babies, infant and child mortality rates, and percentage of…

Tax Wealth in Fifty States. 1977 Supplement.

ERIC Educational Resources Information Center

Halstead, D. Kent; Weldon, H. Kent

This first supplement to the basic volume presents tax capacity, effort, and collected revenue data for state and local governments for 1977. Planned for issuance every other year, the supplement consists of computer printout tables with the earlier basic volume continuing to serve as reference for theory, analysis, and methodology. Figures for…

26 CFR 53.4955-1 - Tax on political expenditures.

Code of Federal Regulations, 2011 CFR

2011-04-01

... continuing, substantial involvement in the day-to-day operations or management of the organization. An... political expenditures by the organization is made by the District Director. (f) Effective date. This... substantive standards for tax exemption under section 501(c)(3), under which an organization is described in...

26 CFR 1.527-3 - Exempt function income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Exempt function income. 1.527-3 Section 1.527-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... be identified as relating to distributing political literature or organizing voters to vote for a...

26 CFR 1.527-3 - Exempt function income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exempt function income. 1.527-3 Section 1.527-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... be identified as relating to distributing political literature or organizing voters to vote for a...

26 CFR 1.527-3 - Exempt function income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Exempt function income. 1.527-3 Section 1.527-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... be identified as relating to distributing political literature or organizing voters to vote for a...

The effects of carbon tax on the Oregon economy and state greenhouse gas emissions

NASA Astrophysics Data System (ADS)

Rice, A. L.; Butenhoff, C. L.; Renfro, J.; Liu, J.

2014-12-01

Of the numerous mechanisms to mitigate greenhouse gas emissions on statewide, regional or national scales in the United States, a tax on carbon is perhaps one of the simplest. By taxing emissions directly, the costs of carbon emissions are incorporated into decision-making processes of market actors including consumers, energy suppliers and policy makers. A carbon tax also internalizes the social costs of climate impacts. In structuring carbon tax revenues to reduce corporate and personal income taxes, the negative incentives created by distortionary income taxes can be reduced or offset entirely. In 2008, the first carbon tax in North America across economic sectors was implemented in British Columbia through such a revenue-neutral program. In this work, we investigate the economic and environmental effects of a carbon tax in the state of Oregon with the goal of informing the state legislature, stakeholders and the public. The study investigates 70 different economic sectors in the Oregon economy and six geographical regions of the state. The economic model is built upon the Carbon Tax Analysis Model (C-TAM) to provide price changes in fuel with data from: the Energy Information Agency National Energy Modeling System (EIA-NEMS) Pacific Region Module which provides Oregon-specific energy forecasts; and fuel price increases imposed at different carbon fees based on fuel-specific carbon content and current and projected regional-specific electricity fuel mixes. CTAM output is incorporated into the Regional Economic Model (REMI) which is used to dynamically forecast economic impacts by region and industry sector including: economic output, employment, wages, fiscal effects and equity. Based on changes in economic output and fuel demand, we further project changes in greenhouse gas emissions resulting from economic activity and calculate revenue generated through a carbon fee. Here, we present results of this modeling effort under different scenarios of carbon fee and

10 CFR 150.10 - Persons exempt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Persons exempt. 150.10 Section 150.10 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) EXEMPTIONS AND CONTINUED REGULATORY AUTHORITY IN AGREEMENT STATES AND IN OFFSHORE WATERS UNDER SECTION 274 Exemptions in Agreement States § 150.10 Persons exempt. Except as...

10 CFR 150.10 - Persons exempt.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 10 Energy 2 2014-01-01 2014-01-01 false Persons exempt. 150.10 Section 150.10 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) EXEMPTIONS AND CONTINUED REGULATORY AUTHORITY IN AGREEMENT STATES AND IN OFFSHORE WATERS UNDER SECTION 274 Exemptions in Agreement States § 150.10 Persons exempt. Except as...

10 CFR 150.10 - Persons exempt.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 2 2011-01-01 2011-01-01 false Persons exempt. 150.10 Section 150.10 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) EXEMPTIONS AND CONTINUED REGULATORY AUTHORITY IN AGREEMENT STATES AND IN OFFSHORE WATERS UNDER SECTION 274 Exemptions in Agreement States § 150.10 Persons exempt. Except as...

10 CFR 150.10 - Persons exempt.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 10 Energy 2 2013-01-01 2013-01-01 false Persons exempt. 150.10 Section 150.10 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) EXEMPTIONS AND CONTINUED REGULATORY AUTHORITY IN AGREEMENT STATES AND IN OFFSHORE WATERS UNDER SECTION 274 Exemptions in Agreement States § 150.10 Persons exempt. Except as...

48 CFR 52.229-10 - State of New Mexico Gross Receipts and Compensating Tax.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false State of New Mexico Gross... Provisions and Clauses 52.229-10 State of New Mexico Gross Receipts and Compensating Tax. As prescribed in 29.401-4(b), insert the following clause: State of New Mexico Gross Receipts and Compensating Tax (APR...

48 CFR 52.229-10 - State of New Mexico Gross Receipts and Compensating Tax.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false State of New Mexico Gross... Provisions and Clauses 52.229-10 State of New Mexico Gross Receipts and Compensating Tax. As prescribed in 29.401-4(b), insert the following clause: State of New Mexico Gross Receipts and Compensating Tax (APR...

48 CFR 52.229-10 - State of New Mexico Gross Receipts and Compensating Tax.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false State of New Mexico Gross... Provisions and Clauses 52.229-10 State of New Mexico Gross Receipts and Compensating Tax. As prescribed in 29.401-4(b), insert the following clause: State of New Mexico Gross Receipts and Compensating Tax (APR...

48 CFR 52.229-10 - State of New Mexico Gross Receipts and Compensating Tax.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false State of New Mexico Gross... Provisions and Clauses 52.229-10 State of New Mexico Gross Receipts and Compensating Tax. As prescribed in 29.401-4(b), insert the following clause: State of New Mexico Gross Receipts and Compensating Tax (APR...

48 CFR 52.229-10 - State of New Mexico Gross Receipts and Compensating Tax.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false State of New Mexico Gross... Provisions and Clauses 52.229-10 State of New Mexico Gross Receipts and Compensating Tax. As prescribed in 29.401-4(b), insert the following clause: State of New Mexico Gross Receipts and Compensating Tax (APR...

The Fiscal Impact of Tax-Credit Scholarships in Oklahoma. State Research

ERIC Educational Resources Information Center

Gottlob, Brian

2011-01-01

This study seeks to provide outcomes-based information on Oklahoma's proposal to give tax credits for contributing to organizations that provide scholarships to K-12 private schools. The study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. The author estimates the impact…

Financing Schools and Property Tax Relief -- A State Responsibility. The Report in Brief.

ERIC Educational Resources Information Center

Advisory Commission on Intergovernmental Relations, Washington, DC.

This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

All States Income Tax Guide. Information for Service Personnel 1986 Edition for 1985 Returns.

DTIC Science & Technology

1986-01-01

Federal income tax law as the basis upon which state income taxes are collected, so have they relied on the greater scrutiny given Federal tax...Alabama Income Tax Law , unless proved otherwise, a wife is presumed to have the same residence as her husband. Thus, wives of military personnel who are...which is the amount contributed by the retiree; (c) Military disability retirement is treated the same for Alabama as the current Federal Income Tax law . (d

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

In re United States Catholic Conference (USCC) [6 September 1989].

PubMed

1989-01-01

The US Court of Appeals for the 2nd Circuit held that the plaintiffs, abortion rights supporters, did not have standing to challenge the tax-exempt status of the Catholic Church under the US tax laws. It ruled that they had shown no personalized or particularized injury despite their strongly held pro-choice views. The plaintiffs had argued that the Church's anti-abortion activities constituted political activities of such a nature as to remove the Church's tax-exempt status.

Effects of alcohol taxes on alcohol-related disease mortality in New York State from 1969 to 2006.

PubMed

Delcher, Chris; Maldonado-Molina, Mildred M; Wagenaar, Alexander C

2012-07-01

The relationship of increased alcohol taxes to reductions in alcohol-related harm is well established. Few studies, however, have examined the effects of sudden decreases in alcohol tax rates or effects of narrow tax changes limited to specific beverage types. In the current study, we: (1) examine whether tax increases on spirits have similar effects in reducing alcohol-related disease mortality as increasing taxes on all types of alcoholic beverages simultaneously, and (2) evaluate effects of beer-specific tax decreases in New York State on mortality. We used a time-series, quasi-experimental research design, including non-alcohol deaths within New York State and other states' rates of alcohol-related disease mortality for comparison. The dataset included 456 monthly observations of mortality in New York State over a 38-year period (1969-2006). We used a random-effects approach and included several other important covariates. Alcohol-related disease mortality declined by 7.0% after a 1990 tax increase for spirits and beer. A spirits-only tax increase (in 1972) was not significantly associated with mortality but a data anomaly increased error in this effect estimate. Small tax decreases on beer between 1996 and 2006 had no measurable effect on mortality. Doubling the beer tax from $0.11 to $0.22 per gallon, a return to New York State's 1990 levels, would decrease deaths by an estimated 250 deaths per year. Excise tax increases on beer and spirits were associated with reductions in alcohol-related disease mortality. Modifying tax rates on a single beverage type does not appear to be as effective as doing so on multiple alcoholic beverages simultaneously. In New York, small decreases in beer taxes were not significantly associated with alcohol-related disease mortality. Copyright © 2012 Elsevier Ltd. All rights reserved.

A three-state kinetic agent-based model to analyze tax evasion dynamics

NASA Astrophysics Data System (ADS)

Crokidakis, Nuno

2014-11-01

In this work we study the problem of tax evasion on a fully-connected population. For this purpose, we consider that the agents may be in three different states, namely honest tax payers, tax evaders and undecided, that are individuals in an intermediate class among honests and evaders. Every individual can change his/her state following a kinetic exchange opinion dynamics, where the agents interact by pairs with competitive negative (with probability q) and positive (with probability 1-q) couplings, representing agreement/disagreement between pairs of agents. In addition, we consider the punishment rules of the Zaklan econophysics model, for which there is a probability pa of an audit each agent is subject to in every period and a length of time k detected tax evaders remain honest. Our results suggest that below the critical point qc=1/4 of the opinion dynamics the compliance is high, and the punishment rules have a small effect in the population. On the other hand, for q>qc the tax evasion can be considerably reduced by the enforcement mechanism. We also discuss the impact of the presence of the undecided agents in the evolution of the system.

22 CFR 1101.9 - Exemptions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Exemptions. 1101.9 Section 1101.9 Foreign Relations INTERNATIONAL BOUNDARY AND WATER COMMISSION, UNITED STATES AND MEXICO, UNITED STATES SECTION PRIVACY ACT OF 1974 § 1101.9 Exemptions. The following are exempt from disclosure under 5 U.S.C. 552a (j...

22 CFR 1101.9 - Exemptions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Exemptions. 1101.9 Section 1101.9 Foreign Relations INTERNATIONAL BOUNDARY AND WATER COMMISSION, UNITED STATES AND MEXICO, UNITED STATES SECTION PRIVACY ACT OF 1974 § 1101.9 Exemptions. The following are exempt from disclosure under 5 U.S.C. 552a (j...

22 CFR 1101.9 - Exemptions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Exemptions. 1101.9 Section 1101.9 Foreign Relations INTERNATIONAL BOUNDARY AND WATER COMMISSION, UNITED STATES AND MEXICO, UNITED STATES SECTION PRIVACY ACT OF 1974 § 1101.9 Exemptions. The following are exempt from disclosure under 5 U.S.C. 552a (j...

UBIT and Investing in a Real Estate Fund.

ERIC Educational Resources Information Center

Weiss, Marc P.

2000-01-01

Offers guidelines to college business officers concerning investments in real estate and the unrelated business income tax (UBIT), which requires tax-exempt organizations to pay federal and state taxes on income earned from a trade or business unrelated to their tax-exempt purpose. Considers real estate investment funds, exposure to UBIT, avoiding…

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Minimum exemption from levy for wages, salary... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or... period. Paragraph (c) of this section contains rules relating to the minimum amount of wages, salary, or...

New Mexico | Midmarket Solar Policies in the United States | Solar Research

Science.gov Websites

. Property Tax Exemption for Solar Systems New Mexico Energy, Minerals and Natural Resources Department (NMEMNRD) Rooftop-scale solar energy systems are exempted from calculation of the property tax when installed until the property is sold. When the property is sold the solar improvements can be included while

75 FR 10633 - Privacy Act of 1974: Implementation of Exemptions; Department of Homeland Security United States...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-09

... of 1974: Implementation of Exemptions; Department of Homeland Security United States Immigration and Customs Enforcement-- 011 Immigration and Enforcement Operational Records System of Records AGENCY... rule to amend its regulations to exempt portions of a Department of Homeland Security/U.S. Immigration...

18 CFR 11.6 - Exemption of State and municipal licensees and exemptees.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... (a) Bases for exemption. A State or municipal licensee or exemptee may claim total or partial... State or municipal purposes, such as lighting streets, highways, parks, public buildings, etc., for... profit. (g) Construction period. During the period when the licensed project is under construction and is...

18 CFR 11.6 - Exemption of State and municipal licensees and exemptees.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... (a) Bases for exemption. A State or municipal licensee or exemptee may claim total or partial... State or municipal purposes, such as lighting streets, highways, parks, public buildings, etc., for... profit. (g) Construction period. During the period when the licensed project is under construction and is...

18 CFR 11.6 - Exemption of State and municipal licensees and exemptees.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (a) Bases for exemption. A State or municipal licensee or exemptee may claim total or partial... State or municipal purposes, such as lighting streets, highways, parks, public buildings, etc., for... profit. (g) Construction period. During the period when the licensed project is under construction and is...

18 CFR 11.6 - Exemption of State and municipal licensees and exemptees.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... (a) Bases for exemption. A State or municipal licensee or exemptee may claim total or partial... State or municipal purposes, such as lighting streets, highways, parks, public buildings, etc., for... profit. (g) Construction period. During the period when the licensed project is under construction and is...

42 CFR 440.320 - State plan requirements: Optional enrollment for exempt individuals.

Code of Federal Regulations, 2010 CFR

2010-10-01

... benchmark or benchmark-equivalent benefit package, the State must effectively inform the individual prior to...-equivalent benefit package and the costs under such a package and provide a comparison of how they differ... benchmark-equivalent benefit package. (4) For individuals who the State determines have become exempt...

42 CFR 440.320 - State plan requirements: Optional enrollment for exempt individuals.

Code of Federal Regulations, 2011 CFR

2011-10-01

... benchmark or benchmark-equivalent benefit package, the State must effectively inform the individual prior to...-equivalent benefit package and the costs under such a package and provide a comparison of how they differ... benchmark-equivalent benefit package. (4) For individuals who the State determines have become exempt...

42 CFR 440.320 - State plan requirements: Optional enrollment for exempt individuals.

Code of Federal Regulations, 2012 CFR

2012-10-01

... benchmark or benchmark-equivalent benefit package, the State must effectively inform the individual prior to...-equivalent benefit package and the costs under such a package and provide a comparison of how they differ... benchmark-equivalent benefit package. (4) For individuals who the State determines have become exempt...

42 CFR 440.320 - State plan requirements: Optional enrollment for exempt individuals.

Code of Federal Regulations, 2013 CFR

2013-10-01

... benchmark or benchmark-equivalent benefit package, the State must effectively inform the individual prior to...-equivalent benefit package and the costs under such a package and provide a comparison of how they differ... benchmark-equivalent benefit package. (4) For individuals who the State determines have become exempt...

42 CFR 440.320 - State plan requirements: Optional enrollment for exempt individuals.

Code of Federal Regulations, 2014 CFR

2014-10-01

... benchmark or benchmark-equivalent benefit package, the State must effectively inform the individual prior to...-equivalent benefit package and the costs under such a package and provide a comparison of how they differ... benchmark-equivalent benefit package. (4) For individuals who the State determines have become exempt...

76 FR 70495 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-14

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D-11637 HSBC-North America (U.S.) Tax Reduction Investment Plan; D-11679 Sammons Enterprises, Inc. Employee Stock Ownership ESOP; and D-11683 First Federal Bancshares of Arkansas, Inc. Employees' Savings and Profit Sharing Plan.

Unrelated business income tax: an update.

PubMed

Fama, A J

1984-02-01

To meet spiraling costs, tax-exempt hospitals increasingly are operating businesses unrelated to direct patient care. Knowing which activities may be open to challenge by the Internal Revenue Service (IRS) is essential to avoid the unrelated business income (UBI) tax. Three criteria must be met for an activity to be taxable as UBI: It must constitute a trade or business; It must be regularly carried on; and It must be unrelated to the organization's exempt purpose. The Internal Revenue Code and IRS rulings clearly exclude the following areas from UBI taxation: Activities performed by unpaid volunteers (e.g., hospital auxiliaries' fund-raising dinners and bazaars and the operation of thrift stores); Operations conducted for the convenience of the organization's members, students, patients, or employees (e.g., gift shops, cafeterias, coffee shops, parking lots, lounges, vending machines, pharmaceutical sales to inpatients and emergency room outpatients, and research activities for students' benefit; The sale of merchandise that has been received by gift (e.g., flea markets, baked goods sales, book sales, and rummage sales); Investment income such as dividends, interest, annuities, royalties, certain rents, and capital gains from the sale of investment assets; Gifts or contributions made directly to the facility; and Bingo games that are conducted commercially. Areas which may be subject to UBI taxation, or in which there have been controversial or contradictory court rulings, include: Pharmaceutical sales to the public or private physicians' patients; and Laboratory services provided to private physicians for treating their patients. IRS private letter rulings, though not precedential, have excluded from UBI taxation the x-ray income from a hospital's branch facility and rental income from property leased for use as a clinic or medical office building that is substantially related to the hospital's exempt functions. Private letter rulings have subjected to UBI

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... in section 501(c)(3) which is exempt from income tax under section 501(a), provided the primary function of such school is the presentation of formal instruction and provided such school normally...

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... in section 501(c)(3) which is exempt from income tax under section 501(a), provided the primary function of such school is the presentation of formal instruction and provided such school normally...

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... in section 501(c)(3) which is exempt from income tax under section 501(a), provided the primary function of such school is the presentation of formal instruction and provided such school normally...

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.