Science.gov

Sample records for 501c3 tax-exempt organization

  1. The Tax Exempt Educational Organization.

    ERIC Educational Resources Information Center

    Journal of Law and Education, 1986

    1986-01-01

    Outlines the Internal Revenue Service interpretation of qualification for tax-exempt status for educational organizations. Points out that tax-exempt status is revocable and that not all income of tax-exempt organizations is tax free. Reviews the Revenue Act of 1950. (MD)

  2. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... it coordinates the delivery of medical services or medical research may treat themselves as under...) and organization N is a medical clinic which is also a tax-exempt organization under section 501(c)(3... section 403(b) plan covers professional and staff employees of both the hospital and the medical...

  3. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... it coordinates the delivery of medical services or medical research may treat themselves as under...) and organization N is a medical clinic which is also a tax-exempt organization under section 501(c)(3... section 403(b) plan covers professional and staff employees of both the hospital and the medical...

  4. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... it coordinates the delivery of medical services or medical research may treat themselves as under...) and organization N is a medical clinic which is also a tax-exempt organization under section 501(c)(3... section 403(b) plan covers professional and staff employees of both the hospital and the medical...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... it coordinates the delivery of medical services or medical research may treat themselves as under...) and organization N is a medical clinic which is also a tax-exempt organization under section 501(c)(3... section 403(b) plan covers professional and staff employees of both the hospital and the medical...

  6. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... it coordinates the delivery of medical services or medical research may treat themselves as under...) and organization N is a medical clinic which is also a tax-exempt organization under section 501(c)(3... section 403(b) plan covers professional and staff employees of both the hospital and the medical...

  7. Income Tax--Section 501 (c) (3)--Qualification of Hospitals for Tax Exempt Status as Charitable Organizations, Eastern Kentucky Welfare Rights Organization v. Simon, 506 F. 2d 1278 (D.C. Cir. 1974), cert. granted, 95 S. Ct. 1974 (1975) (No. 74-1124)

    ERIC Educational Resources Information Center

    Dwyer, Kevin J.

    1975-01-01

    The Court of Appeals for the District of Columbia upheld the validity of the Internal Revenue Service ruling that allows nonprofit hospitals to qualify as charitable institutions without requiring them to provide services at reduced rates for persons unable to pay. This is a reversal of existing law regarding tax exempt status for charitable…

  8. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Certain contributions to section 501(c)(3) organizations. 301.6501(n)-2 Section 301.6501(n)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations. If...

  9. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Certain contributions to section 501(c)(3) organizations. 301.6501(n)-2 Section 301.6501(n)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations. If...

  10. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Certain contributions to section 501(c)(3) organizations. 301.6501(n)-2 Section 301.6501(n)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations. If...

  11. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Certain contributions to section 501(c)(3) organizations. 301.6501(n)-2 Section 301.6501(n)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations. If...

  12. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain contributions to section 501(c)(3) organizations. 301.6501(n)-2 Section 301.6501(n)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations. If...

  13. 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.

  14. 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.

  15. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Foreign tax-exempt organizations. 1.1443-1... Corporations and Tax-Free Covenant Bonds § 1.1443-1 Foreign tax-exempt organizations. (a) Income includible in computing unrelated business taxable income. In the case of a foreign organization that is described...

  16. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Corporations and Tax-Free Covenant Bonds § 1.1443-1 Foreign tax-exempt organizations. (a) Income includible in....1446-1 through 1.1446-5 apply by reason of an election under § 1.1446-7. (2) Transition rules. For... take advantage of the transition rule in this paragraph (c)(2) with respect to one or more...

  17. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-Free Covenant Bonds § 1.1443-1 Foreign tax-exempt organizations. (a) Income includible in computing....1446-5 apply by reason of an election under § 1.1446-7. (2) Transition rules. For purposes of this... the transition rule in this paragraph (c)(2) with respect to one or more withholding...

  18. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Corporations and Tax-Free Covenant Bonds § 1.1443-1 Foreign tax-exempt organizations. (a) Income includible in....1446-1 through 1.1446-5 apply by reason of an election under § 1.1446-7. (2) Transition rules. For... take advantage of the transition rule in this paragraph (c)(2) with respect to one or more...

  19. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Corporations and Tax-Free Covenant Bonds § 1.1443-1 Foreign tax-exempt organizations. (a) Income includible in....1446-1 through 1.1446-5 apply by reason of an election under § 1.1446-7. (2) Transition rules. For... take advantage of the transition rule in this paragraph (c)(2) with respect to one or more...

  20. 26 CFR 53.4958-2 - Definition of applicable tax-exempt organization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... recognition under section 501(c)(4) with the Internal Revenue Service, has filed an annual information return... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Definition of applicable tax-exempt organization. 53.4958-2 Section 53.4958-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  1. 77 FR 12202 - Public Inspection of Material Relating to Tax-Exempt Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-29

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BG60 Public Inspection of Material Relating to Tax-Exempt Organizations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This... made available by the IRS for public inspection under the Internal Revenue ] Code (Code). The...

  2. 26 CFR 53.4958-2 - Definition of applicable tax-exempt organization.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Definition of applicable tax-exempt organization. 53.4958-2 Section 53.4958-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier...

  3. 26 CFR 53.4958-2 - Definition of applicable tax-exempt organization.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Definition of applicable tax-exempt organization. 53.4958-2 Section 53.4958-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier...

  4. 26 CFR 53.4958-2 - Definition of applicable tax-exempt organization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Definition of applicable tax-exempt organization. 53.4958-2 Section 53.4958-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier...

  5. 26 CFR 53.4958-2 - Definition of applicable tax-exempt organization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Definition of applicable tax-exempt organization. 53.4958-2 Section 53.4958-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier...

  6. 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.

  7. 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)

  8. 29 CFR 2.36 - Status of nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Religious Organizations; Protection of Religious Liberty of Department of Labor Social Service Providers and... organization, including a religious organization, obtain tax-exempt status under section 501(c)(3) of the...) of this section, if that item applies to a State or national parent organization, together with...

  9. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

    Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

  10. 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.

  11. TAX-EXEMPT ORGANIZATIONS: Improvements Possible in Public, IRS, and State Oversight of Charities

    DTIC Science & Technology

    2002-04-01

    spend too much on fundraising and general management and not enough on program services to meet the charitable purposes related to the tax-exempt...Figures Figure 1: Charity Expenses for Program Services, General Management, and Fundraising as a Percentage of Total Expenses, 1994-1998. 9 Figure 2: Total...Contributions and Reporting No Fundraising Expenses, 1994-1998 12 Page iv GAO-02-526 Oversight of Charities Figure 4: Functional Expense Categories and

  12. 11 CFR 300.37 - Prohibitions on fundraising for and donating to certain tax-exempt organizations (2 U.S.C. 441i(d)).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Prohibitions on fundraising for and donating to certain tax-exempt organizations (2 U.S.C. 441i(d)). 300.37 Section 300.37 Federal Elections FEDERAL..., District, and Local Party Committees and Organizations § 300.37 Prohibitions on fundraising for...

  13. 11 CFR 300.11 - Prohibitions on fundraising for and donating to certain tax-exempt organizations (2 U.S.C 441i(d)).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Prohibitions on fundraising for and donating to certain tax-exempt organizations (2 U.S.C 441i(d)). 300.11 Section 300.11 Federal Elections FEDERAL... Party Committees § 300.11 Prohibitions on fundraising for and donating to certain...

  14. Hospitals face loss of federal tax-exempt status.

    PubMed

    Nauert, R C; Sanborn, A B; MacKelvie, C F; Harvitt, J L

    1988-09-01

    Because of governmental challenges, not-for-profit hospitals can no longer take for granted their right to be tax exempt. The Internal Revenue Service is auditing nearly 1,500 tax-exempt healthcare organizations to determine how accurately they are reporting unrelated business income. At greatest risk are those hospital systems that have become overly acquisitive or have strayed from the charitable mission that originally entitled them to tax exemption. To protect their tax-exempt status, currently exempt healthcare institutions must be careful that any activities, such as joint ventures and affiliate corporations, conform to their charitable mission. In the face of tougher legislation and Federal scrutiny, hospitals must make sure they are devoted to and performing a charitable purpose if they want to keep their tax-exempt status.

  15. The conundrum of charitability: reassessing tax exemption for hospitals.

    PubMed

    Hyman, D A

    1990-01-01

    Tax exemption is an ancient, honorable and expensive tradition. Tax exemption for hospitals is all of these three, but it also places in sharp focus a fundamental problem with tax exemption in general. Organizations can retain their tax exemption while changing circumstances or expectations undermine the rationale that led to the exemption in the first place. Hospitals are perhaps the best example of this problem. The dramatic changes in the health care environment have eliminated most of the characteristics of a hospital that originally persuaded the citizenry to grant it an exemption. Hospitals have entered into competition with tax-paying businesses, and have increasingly behaved like competitive actors. Such conduct may well be beneficial, but it does not follow that tax exemption is appropriate. Rather than an undifferentiated subsidy, a shift to focused goals will provide charitable hospitals with the opportunity and incentive to "do the right thing."

  16. Tax-exempt status and the provision of charity care. Increasing congressional scrutiny.

    PubMed

    Blumengold, J G

    1992-07-01

    Tax-exempt status has received considerable attention recently, primarily within the hospital industry. Examination of this issue also is valuable to the home care sector of the health care delivery system. Given the current economic environment, nonprofit organizations are being challenged to justify their tax-exempt status on the local, state, and federal levels. Instances of revocation of real estate tax exemption are becoming increasingly common in the nursing home sector; can the effect on home care be far behind?

  17. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Board of Education of the State of P. The tours are directed toward students enrolled in degree programs.... Examinations are given at the end of each tour and the P StateBoard of Education awards academic credit for... Internet site and through various conservation organizations. The promotional materials describe the...

  18. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Board of Education of the State of P. The tours are directed toward students enrolled in degree programs.... Examinations are given at the end of each tour and the P StateBoard of Education awards academic credit for... Internet site and through various conservation organizations. The promotional materials describe the...

  19. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Board of Education of the State of P. The tours are directed toward students enrolled in degree programs.... Examinations are given at the end of each tour and the P StateBoard of Education awards academic credit for... Internet site and through various conservation organizations. The promotional materials describe the...

  20. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Board of Education of the State of P. The tours are directed toward students enrolled in degree programs.... Examinations are given at the end of each tour and the P StateBoard of Education awards academic credit for... Internet site and through various conservation organizations. The promotional materials describe the...

  1. 26 CFR 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... purpose; requests that contain language hostile to the organization; direct evidence of bad faith by... Internet and the requests for copies received by Y contain hostile language. During the same year but... different representatives of the news media who in the past have published articles about Y. Some of...

  2. 26 CFR 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... purpose; requests that contain language hostile to the organization; direct evidence of bad faith by... Internet and the requests for copies received by Y contain hostile language. During the same year but... different representatives of the news media who in the past have published articles about Y. Some of...

  3. 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.

  4. Distinguishing community benefits: tax exemption versus organizational legitimacy.

    PubMed

    Byrd, James D; Landry, Amy

    2012-01-01

    US policymakers continue to call into question the tax-exempt status of hospitals. As nonprofit tax-exempt entities, hospitals are required by the Internal Revenue Service (IRS) to report the type and cost of community benefits they provide. Institutional theory indicates that organizations derive organizational legitimacy from conforming to the expectations of their environment. Expectations from the state and federal regulators (the IRS, state and local taxing authorities in particular) and the community require hospitals to provide community benefits to achieve legitimacy. This article examines community benefit through an institutional theory framework, which includes regulative (laws and regulation), normative (certification and accreditation), and cultural-cognitive (relationship with the community including the provision of community benefits) pillars. Considering a review of the results of a 2006 IRS study of tax-exempt hospitals, the authors propose a model of hospital community benefit behaviors that distinguishes community benefits between cost-quantifiable activities appropriate for justifying tax exemption and unquantifiable activities that only contribute to hospitals' legitimacy.

  5. Tax-exempts feeling the heat.

    PubMed

    Greene, J

    1995-11-20

    Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

  6. Can a joint venture threaten the hospital's tax-exempt status?

    PubMed

    Bromberg, R S

    1986-12-01

    As healthcare organizations enter into the joint ventures, they must consider how these ventures affect their tax-exempt status. Considering the present position of the IRS, the hospital may need to act conservatively by weighing the advantages and disadvantages of each new venture. This discussion on joint ventures and tax-exempt status is the third article in a three-part series on the IRS' position on tax issues.

  7. 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.

  8. 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.

  9. 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... filing of waivers of exemption from social security taxes by certain tax-exempt organizations. (a... provision of prior law) for purposes of section 210(a)(8)(B) of the Social Security Act and section...

  10. 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... filing of waivers of exemption from social security taxes by certain tax-exempt organizations. (a... provision of prior law) for purposes of section 210(a)(8)(B) of the Social Security Act and section...

  11. 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... filing of waivers of exemption from social security taxes by certain tax-exempt organizations. (a... provision of prior law) for purposes of section 210(a)(8)(B) of the Social Security Act and section...

  12. 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... filing of waivers of exemption from social security taxes by certain tax-exempt organizations. (a... provision of prior law) for purposes of section 210(a)(8)(B) of the Social Security Act and section...

  13. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Tax exemptions (Spain... of Provisions And Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70(e), use the following clause: Tax Exemptions (Spain) (JUN 1997) (a) The Contractor represents that...

  14. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Tax Exemptions (Italy... of Provisions And Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70(c)(1), use the following clause: Tax Exemptions (Italy) (MAR 2012) (a) As the Contractor represented in its...

  15. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Tax exemptions (Spain... of Provisions And Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70(e)(1), use the following clause: Tax Exemptions (Spain) (MAR 2012) (a) As the Contractor represented in its...

  16. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Tax exemptions (Spain... of Provisions And Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70(e)(1), use the following clause: Tax Exemptions (Spain) (MAR 2012) (a) As the Contractor represented in its...

  17. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 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...

  18. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Tax Exemptions (Italy... of Provisions And Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70(c)(1), use the following clause: Tax Exemptions (Italy) (MAR 2012) (a) As the Contractor represented in its...

  19. 78 FR 56842 - Arbitrage Restrictions on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BH38 Arbitrage Restrictions on Tax-Exempt Bonds AGENCY... 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds. These... proposed regulations affect issuers of tax-exempt and other tax- advantaged ] bonds. This document...

  20. 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...

  1. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Tax exemptions (Spain... of Provisions And Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70(e)(1), use the following clause: Tax Exemptions (Spain) (MAR 2012) (a) As the Contractor represented in its...

  2. Tax Exempt Status of Private Schools.

    ERIC Educational Resources Information Center

    Manville, Phyllis

    1982-01-01

    Recounts actions of the Internal Revenue Service and the federal government from 1965 to 1982 involving tax exempt status and racially discriminatory schools. Traces federal court decisions on the issue since 1970, including "Green v. Connally" and current Supreme Court cases involving Bob Jones University (South Carolina) and Goldsboro…

  3. Tax-exempt hospitals and community benefits: a review of state reporting requirements.

    PubMed

    Hellinger, Fred Joseph

    2009-02-01

    In June 2007 the Internal Revenue Service proposed a major overhaul of its reporting requirements for tax-exempt hospitals and released draft Form 990 (the IRS form filed by tax-exempt organizations each year). In December 2007 the IRS promulgated the final Form 990 after incorporating some of the recommendations made in the almost seven hundred public comments on the discussion draft. One recommendation adopted in the final Form 990 is the postponement until tax year 2009 (returns filed in 2010) of the requirement for hospitals to submit detailed information on the percentage of total expenses attributable to charity care, unreimbursed Medicaid costs, and community-health improvement programs (the discussion draft required this information for tax year 2007). Although the IRS will not require tax-exempt hospitals to provide detailed information about community benefits until the 2009 tax year, sixteen states have laws requiring tax-exempt hospitals to enumerate the benefits that they provide to the community. Information about the impact of these laws on the provision of community benefits (e.g., charity and uncompensated care) is examined in this study whose primary purpose is to highlight information policy makers may glean from states that have adopted community-benefit reporting laws.

  4. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY ALCOHOL WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  5. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  6. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY ALCOHOL WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  7. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  8. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  9. 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,…

  10. 48 CFR 1329.203 - Other Federal tax exemptions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Other Federal tax exemptions. 1329.203 Section 1329.203 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203 Other Federal tax exemptions....

  11. 27 CFR 45.46 - Tax-exempt label.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax-exempt label. 45.46 Section 45.46 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Packaging Requirements § 45.46 Tax-exempt...

  12. 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.

  13. 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)

  14. 77 FR 29755 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-18

    ... Organizations, and Government Entities. Reports from five ACT subgroups cover the following topics: Employee... Governments: --Report on the General Welfare Doctrine as Applied to Indian Tribal Governments and Their... Revenue Service Tax Exempt and Government Entities Division (TE/GE); Meeting AGENCY: Internal...

  15. 48 CFR 252.229-7012 - Tax exemptions (Italy)-representation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Tax exemptions (Italy... of Provisions And Clauses 252.229-7012 Tax exemptions (Italy)—representation. As prescribed in 229.402-70(c)(2), use the following provision: Tax Exemptions (Italy)—Representation (MAR 2012)...

  16. 48 CFR 252.229-7013 - Tax exemptions (Spain)-representation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Tax exemptions (Spain... of Provisions And Clauses 252.229-7013 Tax exemptions (Spain)—representation. As prescribed in 229.402-70(e)(2), use the following provision: Tax Exemptions (Spain)—Representation (APR 2012)...

  17. 48 CFR 252.229-7012 - Tax exemptions (Italy)-representation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Tax exemptions (Italy... of Provisions And Clauses 252.229-7012 Tax exemptions (Italy)—representation. As prescribed in 229.402-70(c)(2), use the following provision: Tax Exemptions (Italy)—Representation (MAR 2012)...

  18. 48 CFR 252.229-7013 - Tax exemptions (Spain)-representation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Tax exemptions (Spain... of Provisions And Clauses 252.229-7013 Tax exemptions (Spain)—representation. As prescribed in 229.402-70(e)(2), use the following provision: Tax Exemptions (Spain)—Representation (APR 2012)...

  19. 78 FR 56841 - Arbitrage Rebate Overpayments on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK80 Arbitrage Rebate Overpayments on Tax-Exempt Bonds... recovery of overpayments of arbitrage rebate on tax- exempt bonds and other tax-advantaged bonds. These... certain other rules. These proposed regulations affect issuers of tax-exempt and tax-advantaged...

  20. Internal Revenue Service General Counsel's Memorandum threatens tax exemption for charitable hospitals.

    PubMed

    Ball, D W

    1992-01-01

    A recent memorandum from the General Counsel of the Internal Revenue Service changes the standard against which tax exempt entities will be measured, which change can adversely affect charitable hospitals' tax exempt status. In addition, the memorandum makes clear that a violation of the Anti-Kickback statute, discussed in Mr. Aaron's article, is inconsistent with tax exempt status.

  1. 48 CFR 252.229-7013 - Tax exemptions (Spain)-representation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Tax exemptions (Spain... of Provisions And Clauses 252.229-7013 Tax exemptions (Spain)—representation. As prescribed in 229.402-70(e)(2), use the following provision: Tax Exemptions (Spain)—Representation (APR 2012)...

  2. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false DOC Federal tax exemption. 1329.203-70 Section 1329.203-70 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  3. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false DOC Federal tax exemption. 1329.203-70 Section 1329.203-70 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  4. 48 CFR 970.2902-3 - Other Federal tax exemptions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Other Federal tax... SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Taxes 970.2902-3 Other Federal tax exemptions. (a) The exemption respecting taxes on communication services or facilities has been held to extend...

  5. Tax-Exempt Bonds: Retirement Center Bonds Were Risky and Benefited Moderate-Income Elderly.

    DTIC Science & Technology

    1991-03-01

    accordance with generally accepted government auditing standards. We obtained 0 0 informal comments from AAhA and the Public Securities Association...and M"y PFe by Tye of Unit Engannc foe Memonly fi "Type of nt Low High Low High Studio/efficiency $30,416 $37,060 $884 S1,007 One-bedroom 47,825...by-case basis when an organization files for tax-exempt status or during subsequent audits . We did not eval- uate is enforcement of this ruling. Our

  6. Revocation of Tax-Exempt Status of Religious Schools--Conflict with the Religion Clauses of the First Amendment: Bob Jones University v. United States.

    ERIC Educational Resources Information Center

    Parker, R. Clyde

    1981-01-01

    In the revocation of Bob Jones University's tax exemption because of prohibition of interracial dating, these questions are addressed: Has the IRS the authority to interpret public policy, and if so, may it impinge on free exercise of religious beliefs that favor some organizations over others? (Author/MSE)

  7. 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.

  8. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... sentence, a refund or credit which would have been allowed, even if a valid waiver certificate filed under... the organization or any of its employees on or after September 9, 1976, even though it was properly... letter acknowledging it to be exempt from income tax under section 501(c)(3); (ii) The...

  9. 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...

  10. 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...

  11. 26 CFR 1.643(a)-5 - Tax-exempt interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax-exempt interest. 1.643(a)-5 Section 1.643(a)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.643(a)-5 Tax-exempt interest....

  12. 26 CFR 1.337(d)-4 - Taxable to tax-exempt.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 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 (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.337(d)-4 Taxable to tax-exempt. (a) Gain...

  13. 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...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1 Partially tax-exempt interest. An estate or trust is allowed the credit against tax for partially...

  14. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Tax exemptions for alcohol... AFFAIRS GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 829.202-70 Tax exemptions for alcohol... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and...

  15. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Tax exemptions for alcohol... AFFAIRS GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 829.202-70 Tax exemptions for alcohol... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and...

  16. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Tax exemptions for alcohol... AFFAIRS GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 829.202-70 Tax exemptions for alcohol... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and...

  17. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Tax exemptions for alcohol... AFFAIRS GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 829.202-70 Tax exemptions for alcohol... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and...

  18. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Tax exemptions for alcohol... AFFAIRS GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 829.202-70 Tax exemptions for alcohol... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and...

  19. Can Kaposi Sarcoma Be Prevented?

    MedlinePlus

    ... Us Local Offices Employment Become a Supplier Report Fraud or Abuse Global Health ACS CAN Sign up ... Cancer Society is a qualified 501(c)(3) tax-exempt organization. Cancer.org is provided courtesy of ...

  20. Finding Treatment Centers

    MedlinePlus

    ... Local Offices Volunteer Employment Become a Supplier Report Fraud or ... reserved. The American Cancer Society is a qualified 501(c)(3) tax-exempt organization. Cancer.org is provided courtesy of ...

  1. Breast Reconstruction Alternatives

    MedlinePlus

    ... Us Local Offices Employment Become a Supplier Report Fraud or Abuse Global Health ACS CAN Sign up ... Cancer Society is a qualified 501(c)(3) tax-exempt organization. Cancer.org is provided courtesy of ...

  2. What Is Melanoma Skin Cancer?

    MedlinePlus

    ... melanomas do not make melanin and can appear pink, tan, or even white. Melanomas can develop anywhere ... Cancer Society is a qualified 501(c)(3) tax-exempt organization. Cancer.org is provided courtesy of ...

  3. Revocation of tax-exempt status, excise taxes, and other intermediate sanctions issues, plus income taxes: how the rules have changed after Caracci v. Commissioner.

    PubMed

    King, James R; Boyce, David S

    2003-01-01

    This Article discusses Caracci v. Commissioner, in which the Tax Court imposed intermediate sanctions based on its finding that insiders caused three applicable tax-exempt organizations to sell assets to three for-profit entities owned and controlled by those same insiders. It explores the standards enumerated in Caracci, hypothesizes as to the pending appeal, and examines the guidance given by the decision's clarification of the intermediate sanctions provisions of the Internal Revenue Code.

  4. 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.

  5. Tax exemption. Challenge and opportunity for not-for-profit hospitals.

    PubMed

    Meadors, A C; Schreiber, K

    1994-01-01

    As healthcare reform is debated over the next several years, not-for-profit hospitals will see increased challenges to their tax-exempt status. Over the past forty years, the requirements for maintaining a tax-exempt status have undergone numerous changes. In the last several years, several states have challenged the right of hospitals to maintain this desired status. As we move toward the mid-1990s, it will be critical for not-for-profit hospitals to demonstrate and communicate their commitment to charitable endeavors.

  6. 26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... principal activity is exhibiting art created by a group of unknown but promising local artists. O's activity... owned by P. Prior to the existence of O, the teaching of the program was conducted by Company K. O... payments from O to Company K for the right to teach the program are reasonable. Based on these facts...

  7. 26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the tuition for the seminars and lectures on the program conducted by O. O has agreed not to become... school, a college, or a professional or trade school, which has a regularly scheduled curriculum, a... purpose of aiding in the scientific education of college or university students; (2) scientific...

  8. 26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the tuition for the seminars and lectures on the program conducted by O. O has agreed not to become... school, a college, or a professional or trade school, which has a regularly scheduled curriculum, a... purpose of aiding in the scientific education of college or university students; (2) scientific...

  9. 26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the tuition for the seminars and lectures on the program conducted by O. O has agreed not to become... school, a college, or a professional or trade school, which has a regularly scheduled curriculum, a... purpose of aiding in the scientific education of college or university students; (2) scientific...

  10. 26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the tuition for the seminars and lectures on the program conducted by O. O has agreed not to become... school, a college, or a professional or trade school, which has a regularly scheduled curriculum, a... purpose of aiding in the scientific education of college or university students; (2) scientific...

  11. 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

  12. 48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false SF 1094A, Tax Exemption Certificates Accountability Record. 53.301-1094A Section 53.301-1094A Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1094A...

  13. 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 §...

  14. 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...

  15. 48 CFR 53.301-1094 - SF 1094, U.S. Tax Exemption Certificates.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false SF 1094, U.S. Tax Exemption Certificates. 53.301-1094 Section 53.301-1094 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1094 SF 1094,...

  16. 48 CFR 53.301-1094 - SF 1094, U.S. Tax Exemption Certificates.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false SF 1094, U.S. Tax Exemption Certificates. 53.301-1094 Section 53.301-1094 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1094 SF 1094,...

  17. 48 CFR 53.301-1094 - SF 1094, U.S. Tax Exemption Certificates.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false SF 1094, U.S. Tax Exemption Certificates. 53.301-1094 Section 53.301-1094 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1094 SF 1094,...

  18. 48 CFR 53.301-1094 - SF 1094, U.S. Tax Exemption Certificates.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false SF 1094, U.S. Tax Exemption Certificates. 53.301-1094 Section 53.301-1094 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1094 SF 1094,...

  19. 48 CFR 53.301-1094 - SF 1094, U.S. Tax Exemption Certificates.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false SF 1094, U.S. Tax Exemption Certificates. 53.301-1094 Section 53.301-1094 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1094 SF 1094,...

  20. 26 CFR 53.4965-2 - Covered tax-exempt entities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Covered tax-exempt entities. 53.4965-2 Section 53.4965-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes §...

  1. 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

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BD04 Definition of Solid Waste Disposal Facilities for Tax... the Federal Register on Friday, August 19, 2011, on the definition of solid waste disposal facilities... regulations provide guidance to State and local governments that issue tax-exempt bonds to finance solid...

  2. 7 CFR 1160.114 - Eligible organization.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Eligible organization. 1160.114 Section 1160.114... Order Definitions § 1160.114 Eligible organization. Eligible organization means an organization eligible... organization pursuant to section 501(c) (3), (5), or (6) of the Internal Revenue Code (26 U.S.C. 501(c) (3),...

  3. 7 CFR 1160.114 - Eligible organization.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Eligible organization. 1160.114 Section 1160.114... Order Definitions § 1160.114 Eligible organization. Eligible organization means an organization eligible... organization pursuant to section 501(c) (3), (5), or (6) of the Internal Revenue Code (26 U.S.C. 501(c) (3),...

  4. 7 CFR 1160.114 - Eligible organization.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Eligible organization. 1160.114 Section 1160.114... Order Definitions § 1160.114 Eligible organization. Eligible organization means an organization eligible... organization pursuant to section 501(c) (3), (5), or (6) of the Internal Revenue Code (26 U.S.C. 501(c) (3),...

  5. 7 CFR 1160.114 - Eligible organization.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 9 2012-01-01 2012-01-01 false Eligible organization. 1160.114 Section 1160.114... Order Definitions § 1160.114 Eligible organization. Eligible organization means an organization eligible... organization pursuant to section 501(c) (3), (5), or (6) of the Internal Revenue Code (26 U.S.C. 501(c) (3),...

  6. 7 CFR 1160.114 - Eligible organization.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Eligible organization. 1160.114 Section 1160.114... Order Definitions § 1160.114 Eligible organization. Eligible organization means an organization eligible... organization pursuant to section 501(c) (3), (5), or (6) of the Internal Revenue Code (26 U.S.C. 501(c) (3),...

  7. 26 CFR 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Like-kind exchanges involving tax-exempt use... and Corporations § 1.168(h)-1 Like-kind exchanges involving tax-exempt use property. (a) Scope. (1... exchange is of like-kind properties. Assume that a principal purpose of the transfer of DA to B or of FA...

  8. 26 CFR 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Like-kind exchanges involving tax-exempt use... and Corporations § 1.168(h)-1 Like-kind exchanges involving tax-exempt use property. (a) Scope. (1... exchange is of like-kind properties. Assume that a principal purpose of the transfer of DA to B or of FA...

  9. 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

    ... with the IRS on Form 8886-T, “Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter... tax shelter transaction (as defined in section 4965(e)); and (2) The identity of any other party... of tax-exempt party to a prohibited tax shelter transaction—(1) In general. For purposes of...

  10. Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes.

    PubMed

    Pomeranz, Jennifer L

    2015-11-01

    US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers.

  11. When do physician recruitment arrangements affect a hospital's tax-exempt status?--revisited.

    PubMed

    Wilder-Curtis, L M; Pollack, E B

    1995-05-01

    Physician recruitment incentives by hospitals continue to be popular in today's competitive health-care environment. A physician in private practice may also seek a hospital's assistance in recruiting a new colleague. In Conn Med 1989; 10:605-6, the authors discussed the prohibitions against private benefit and private inurement and their effect on recruitment packages. This article highlights new developments and Medicare/Medicaid fraud and abuse issues which may affect a tax-exempt hospital's status and, therefore, will dictate many of the terms of these packages.

  12. 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.

  13. 26 CFR 1.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on Form 8886-T, “Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction” (or a... entity's being a party (as defined in § 53.4965-4 of this chapter) to a prohibited tax shelter... disclosure is required for each prohibited tax shelter transaction. (c) By whom disclosure is made—(1)...

  14. 26 CFR 1.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... on Form 8886-T, “Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction” (or a... entity's being a party (as defined in § 53.4965-4 of this chapter) to a prohibited tax shelter... disclosure is required for each prohibited tax shelter transaction. (c) By whom disclosure is made—(1)...

  15. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  16. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  17. 26 CFR 1.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... on Form 8886-T, “Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction” (or a... entity's being a party (as defined in § 53.4965-4 of this chapter) to a prohibited tax shelter... disclosure is required for each prohibited tax shelter transaction. (c) By whom disclosure is made—(1)...

  18. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  19. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  20. 26 CFR 1.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... on Form 8886-T, “Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction” (or a... entity's being a party (as defined in § 53.4965-4 of this chapter) to a prohibited tax shelter... disclosure is required for each prohibited tax shelter transaction. (c) By whom disclosure is made—(1)...

  1. 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.…

  2. 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

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Public inspection and distribution of....6104(d)-1 Public inspection and distribution of applications for tax exemption and annual information... favorable determination letter or a list of questions from the Internal Revenue Service about...

  3. 78 FR 41812 - Office of the Secretary of Transportation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-11

    ... for; (1) Business centered community- based organizations; (2) transportation-related trade... with the Internal Revenue Service as 501C(6) or 501C(3) tax-exempt organizations, to compete for... will enter into Cooperative Agreements with these organizations to provide outreach to the...

  4. 78 FR 41817 - Notice of Funding Availability for the Small Business Transportation Resource Center Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-11

    ... opportunity for; (1) Business centered community- based organizations; (2) transportation-related trade... with the Internal Revenue Service as 501c(6) or 501c(3) tax-exempt organizations, to compete for.... OSDBU will enter into Cooperative Agreements with these organizations to provide outreach to the...

  5. The divergence of federal and state policies on the charitable tax exemption of nonprofit hospitals.

    PubMed

    Potter, M A; Longest, B B

    1994-01-01

    Nonprofit hospitals have traditionally enjoyed charitable exemption from real estate taxes because they provide specific social benefits. However, in the past three decades, major health policy changes at the federal level--most significantly, implementation of the Medicare and Medicaid programs--have weakened this rationale. Federal tax regulations during this period have changed in ways that complement these federal health programs and the accompanying federal interests in encouraging efficiency and performance uniformity among hospitals. States and local governments, however, have different interests, and these may favor a strict set of tax exemption standards that disregard efficiency and elevate the importance of a measurable level of charitable service. Their divergent policies rest on a fundamental value judgment about whether nonprofit hospital care is intrinsically charitable or not. Increasingly, this judgment may be forced upon state courts and legislation by local governments seeking new tax revenues through the elimination of hospitals' exemption from real estate taxes.

  6. 29 CFR 2204.105 - Eligibility of applicants.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION IMPLEMENTATION OF THE EQUAL ACCESS TO JUSTICE ACT IN PROCEEDINGS BEFORE THE OCCUPATIONAL SAFETY AND HEALTH REVIEW... other tax-exempt organization described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C....

  7. Paralyzed Veterans of America

    MedlinePlus

    ... NW Washington, DC 20006-3517 Use of this website is Subject to PVA's Policy Statement, Disclaimers, and Privacy Policy. Paralyzed Veterans of America is a 501(c)(3) tax-exempt, non-profit organization. DC Web Design by Reef Light Interactive About Us Contact Us ...

  8. 7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... a partnership, including a limited partnership, that has as its general partner a nonprofit entity...; and B. Is a private organization that has nonprofit, tax exempt status under section 501(c)(3) or... 1 of this exhibit (available in any FmHA or its successor agency under Public Law 103-354...

  9. 77 FR 31981 - Eligible Obligations, Charitable Contributions, Nonmember Deposits, Fixed Assets, Investments...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-31

    ... organizations that are tax exempt under Sec. 501(c)(3) of the Internal Revenue Code and that operate primarily... business. See 12 CFR 721.2. Furthermore, FCU directors have a fiduciary duty to direct management to... management and liquidity concerns that could be created for some small FCUs with such an increase....

  10. 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.

  11. 26 CFR 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  12. 26 CFR 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  13. 26 CFR 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  14. 26 CFR 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  15. 26 CFR 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  16. 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.

  17. Do I hear... anyone here? Tax-exempt healthcare facilities have taken a hit on auction-rate securities as the mortgage meltdown has investors skittish.

    PubMed

    Evans, Melanie

    2008-02-25

    The crisis in auction-rate securities is coming down hard on tax-exempt providers. Buyers are disappearing, sending interest rates soaring. Some hospitals and other healthcare borrowers are being forced to pay maximum interest. "Basically, the investor pool has all but vanished," says Melissa Williams, left, of Christus Health.

  18. 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

    ... through no fault of its own, may the Secretary waive the requirement for a cooperation agreement and a tax... been unsuccessful through no fault of its own, may the Secretary waive the requirement for a... tax-exempt status has been through no fault of its own. The Area ONAP will forward the request,...

  19. 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

    ... through no fault of its own, may the Secretary waive the requirement for a cooperation agreement and a tax... been unsuccessful through no fault of its own, may the Secretary waive the requirement for a... tax-exempt status has been through no fault of its own. The Area ONAP will forward the request,...

  20. 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.

  1. 26 CFR 31.3306(b)(5)-1 - Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(b)(5)-1 Payments from or to certain... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payments from or to certain tax-exempt...

  2. 41 CFR 301-11.29 - Are lodging facilities required to accept a generic federal, state or local tax exempt certificate?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES General Rules § 301-11.29 Are lodging facilities...® Program Support office provides more information regarding state tax exemptions on its Web site...

  3. 41 CFR 301-11.29 - Are lodging facilities required to accept a generic federal, state or local tax exempt certificate?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES General Rules § 301-11.29 Are lodging facilities...® Program Support office provides more information regarding state tax exemptions on its Web site...

  4. 41 CFR 301-11.29 - Are lodging facilities required to accept a generic federal, state or local tax exempt certificate?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES General Rules § 301-11.29 Are lodging facilities... ® Program Support office provides more information regarding state tax exemptions on its Web site...

  5. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... O and their guests. O works with travel agencies to schedule approximately 10 tours annually to... advertising the tours encourages O's members to continue their lifelong learning by joining the tours, and a.... Each tour group brings along a library of material related to the subject being studied on the...

  6. 76 FR 13932 - Disclosure of Information to State Officials Regarding Tax-Exempt Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... laws under the jurisdiction of the ASO. See section 6104(c)(2)(D). There was no such provision under... those under section 6103(h)(4). See section 6104(c)(4). There was no such provision under section 6104(c...). III. Related PPA Provisions The PPA amended section 6103(p) to make the disclosure of returns...

  7. Exempt Organizations and Real Estate Syndications After the Tax Reform Act of 1984.

    ERIC Educational Resources Information Center

    Flaherty, Susan L.

    1985-01-01

    The Tax Reform Act of 1984 has sharply limited the tax advantages for private investors to enter into real estate sales/leaseback agreements with exempt organizations. The impact the Tax Reform Act of 1984 has on sales/leaseback agreements involving tax-exempt organizations is examined. (Author/MLW)

  8. 11 CFR 300.1 - Scope and effective date, and organization.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... organized into five subparts. Each subpart is oriented to the perspective of a category of persons facing... addresses non-Federal funds from the perspective of tax-exempt organizations, setting out rules about... includes regulations pertaining to soliciting non-Federal funds from the perspective of Federal...

  9. 26 CFR 1.170A-9T - Definition of section 170(b)(1)(A) organization (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... governmentally supported museums of history, art, or science, libraries, community centers to promote the arts... organizations in the first 5 years of the organization's existence as a section 501(c)(3) organization... greater will be the burden. If the percentage of the organization's support from public or...

  10. 76 FR 19527 - Medicare Program; Medicare Shared Savings Program: Accountable Care Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-07

    ... Guidance Relating to Tax Exempt Organization 3. Antitrust Policy Statement 4. Prohibition Against the... Innovation CMP Civil Monetary Penalties CMS Centers for Medicare and Medicaid Services CNM Certified Nurse... new approach to the delivery of health care aimed at: (1) Better care for individuals; (2)...

  11. 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

    ... paid before 1962. (2) Any organization which is an organization of a type described in section 501(c)(3... transactions and to accumulations out of income, respectively, is an organization of a type described in section 3306(c)(8) as in effect before 1962. An organization which would be an organization of a...

  12. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free...) In general. This section applies to payments made after December 31, 2000. (2) Transition rules. For... paragraph (d)(2), a withholding agent may choose to not take advantage of the transition rule in...

  13. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free...) In general. This section applies to payments made after December 31, 2000. (2) Transition rules. For... paragraph (d)(2), a withholding agent may choose to not take advantage of the transition rule in...

  14. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant...) In general. This section applies to payments made after December 31, 2000. (2) Transition rules. For... paragraph (d)(2), a withholding agent may choose to not take advantage of the transition rule in...

  15. 78 FR 71535 - Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-29

    ... F. Giuliano at (202) 317-5800; concerning submission of comments and requests for a public hearing... Information The principal author of these regulations is Amy F. Giuliano, Office of Associate Chief...

  16. 26 CFR 1.501(c)(4)-1 - Civic organizations and local associations of employees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... as set forth in paragraph (c)(3) of § 1.501(c)(3)-1. (ii) Political or social activities. The... primarily for the promotion of social welfare if its primary activity is operating a social club for the... organized or operated for profit; and (ii) It is operated exclusively for the promotion of social...

  17. 26 CFR 1.501(c)(4)-1 - Civic organizations and local associations of employees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... as set forth in paragraph (c)(3) of § 1.501(c)(3)-1. (ii) Political or social activities. The... primarily for the promotion of social welfare if its primary activity is operating a social club for the... organized or operated for profit; and (ii) It is operated exclusively for the promotion of social...

  18. 41 CFR 102-37.425 - May a SASP grant conditional eligibility to a not-for-profit organization whose tax-exempt status...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false May a SASP grant... Section 102-37.425 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION PERSONAL PROPERTY 37-DONATION OF SURPLUS PERSONAL...

  19. Organizing Asian Pacific Islanders in an urban community to reduce HIV risk: a case study.

    PubMed

    Loue, S; Lloyd, L S; Phoombour, E

    1996-10-01

    We present a case study of community organization efforts within the Asian Pacific Islander communities of San Diego County to reduce the risk of HIV transmission. We utilized a five-phase process to implement the strategies of locality development, social planning, and social action: community analysis, program design and initiation, program implementation, program maintenance and consolidation, and program reassessment. An evaluation of the process indicates that there were increases over time in the project's activities as well as in the levels of interagency connectedness. This is one of the few reported efforts to organize Asian Pacific Islander groups to address HIV transmission. Key elements that led to the successful organization of the original project into a tax-exempt nonprofit entity (the Asian Pacific Islander Community AIDS Project) were emphasis on community ownership, reliance on group consensus, use of "gatekeepers" to access communities, simultaneous multilevel programming, and service to the community as a "coordinating" entity.

  20. 48 CFR 29.203 - Other Federal tax exemptions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... communications excise tax imposed in 26 U.S.C. 4251, when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20, 1947, Internal Revenue Cumulative Bulletin... whether the vehicle is owned or leased by the United States. (Secretarial Authorization, Internal...

  1. 48 CFR 29.203 - Other Federal tax exemptions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... communications excise tax imposed in 26 U.S.C. 4251, when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20, 1947, Internal Revenue Cumulative Bulletin... whether the vehicle is owned or leased by the United States. (Secretarial Authorization, Internal...

  2. 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... Charges). (17) Impuestos Municipal y Tasas Parafiscales (Municipal Tax and Charges). (End of clause)...

  3. 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…

  4. 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.

  5. Trends in Nonprofit Corporation Law in 1976

    ERIC Educational Resources Information Center

    Oleck, Howard L.

    1976-01-01

    About half of the formal organizations and enterprises in the United States are nonprofit in nature. Trends in laws affecting them are reviewed, including tax exemption, officer status, civil rights, management practices, and federal court interposition. (LBH)

  6. 26 CFR 1.513-1 - Definition of unrelated trade or business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... services for general consumer advertising,including advertising of such products as soft drinks... applies to so-called thrift shops operated by a tax-exempt organization where those desiring to...

  7. Work and Work Force Characteristics in the Nonprofit Sector.

    ERIC Educational Resources Information Center

    Mirvis, Philip H.; Hackett, Edward J.

    1983-01-01

    Nonprofit jobs provide more challenge, variety, satisfaction, and intrinsic rewards than those in private enterprise or government, according to a small national sample of workers in schools, hospitals, philanthropic, and other tax-exempt organizations. (Author/SSH)

  8. Organ donation and transplantation-the Chennai experience in India.

    PubMed

    Shroff, S; Rao, S; Kurian, G; Suresh, S

    2007-04-01

    evolve a model to take this program to the national level and more so as it recently has been granted 100% tax exemption on all donations to form a countrywide network for organ sharing.

  9. 75 FR 41909 - Self-Regulatory Organizations; Municipal Securities Rulemaking Board; Notice of Filing of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-19

    ... (``EMMA'') system to reflect recent Commission amendments to Securities Exchange Act Rule 15c2-12...; adverse tax opinions or events affecting the tax-exempt status of the security; modifications to rights of... 15c2-12 Amendment'').\\4\\ The Rule 15c2-12 Amendment, among other things: (1) Removes the exemption...

  10. Organics.

    ERIC Educational Resources Information Center

    Chian, Edward S. K.; DeWalle, Foppe B.

    1978-01-01

    Presents water analysis literature for 1978. This review is concerned with organics, and it covers: (1) detergents and surfactants; (2) aliphatic and aromatic hydrocarbons; (3) pesticides and chlorinated hydrocarbons; and (4) naturally occurring organics. A list of 208 references is also presented. (HM)

  11. Organizers.

    ERIC Educational Resources Information Center

    Callison, Daniel

    2000-01-01

    Focuses on "organizers," tools or techniques that provide identification and classification along with possible relationships or connections among ideas, concepts, and issues. Discusses David Ausubel's research and ideas concerning advance organizers; the implications of Ausubel's theory to curriculum and teaching; "webbing," a…

  12. 26 CFR 1.512(a)-1 - Definition.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... photography exhibition organized by M, an art museum described in section 501(c)(3). In return for a payment... department of photography. For purposes of this example, assume that none of the $100,000 is a...

  13. Congenital Heart Information Network

    MedlinePlus

    ... Baemayr for The Congenital Heart Information Network Exempt organization under Section 501(c)3. Copyright ©1996 - 2016 C.H.I.N. All rights reserved TX4-390-685 Original site design and HTML by Panoptic Communications

  14. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of the Code, such as municipal bonds, Panama Canal loan 3-percent bonds, or obligations of the United... which is a face-amount certificate company registered under the Investment Company Act of 1940 (15 U.S.C. 80a-1 and following) and which is subject to the banking laws of the State in which it is...

  15. 26 CFR 53.4965-2 - Covered tax-exempt entities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... designated Roth contributions)); (2) Entities described in section 4979(e)(2) (annuity plans described in...(b), including a section 403(b) arrangement that allows Roth contributions); (4) Qualified tuition...) qualified under a qualified plan (deemed IRAs) under section 408(q); and (D) Roth IRAs under section...

  16. 26 CFR 53.4965-2 - Covered tax-exempt entities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... designated Roth contributions)); (2) Entities described in section 4979(e)(2) (annuity plans described in...(b), including a section 403(b) arrangement that allows Roth contributions); (4) Qualified tuition...) qualified under a qualified plan (deemed IRAs) under section 408(q); and (D) Roth IRAs under section...

  17. 26 CFR 53.4965-2 - Covered tax-exempt entities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... designated Roth contributions)); (2) Entities described in section 4979(e)(2) (annuity plans described in...(b), including a section 403(b) arrangement that allows Roth contributions); (4) Qualified tuition...) qualified under a qualified plan (deemed IRAs) under section 408(q); and (D) Roth IRAs under section...

  18. 76 FR 51879 - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-19

    ... Internal Revenue Service 26 CFR Parts 1 and 17 RIN 1545-BD04 Definition of Solid Waste Disposal Facilities... regulations. SUMMARY: This document contains final regulations on the definition of solid waste disposal... developed definition of solid waste which focused on used materials and residual materials, with...

  19. The Impact of Federally Tax Exempt Property Ownership on National County Poverty Rank and Student Achievement

    ERIC Educational Resources Information Center

    Kuessner, Sonia Shedd

    2016-01-01

    Education in the 21st century is subject to standardized testing with financial implications associated with testing. Under continued focus at the federal level to close the socioeconomic achievement gap, equitable distribution of funding is critical to ensure all schools have resources available to offset impacts of low socioeconomic status on…

  20. Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

    ERIC Educational Resources Information Center

    Crain, John L.; And Others

    1989-01-01

    Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

  1. Pharmaceutical company sponsored disease management programs: an alternative for tax-exempt MCOs and hospitals.

    PubMed

    Jedrey, Christopher M; Chaurette, Katherine A; Winn, Lara Beth

    2002-01-01

    On April 25, 2002, the Internal Revenue Service finalized the proposed Corporate Sponsorship regulations. The changes made in the final regulations pertain to the proposed $79 ceiling on disregarded benefits, the 2 percent threshold for disregarded benefits, the scope of disregarded benefits, Web site hyperlinks, the inclusion of certain electronic publications in the definition of periodicals, the valuation date for substantial return benefits, and the scope of use or acknowledgement. The proposed regulations were discussed in the Winter 2002 issue of Managed Care Quarterly in an article titled the same as this one. This article is based on the final IRS regulations and therefore supersedes the original article published in the Winter 2002 issue.

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... financial institution which is a face-amount certificate company registered under the Investment Company Act... which it is incorporated, on face-amount certificates (as defined in section 2(a)(15) of the Investment... face-amount certificates where the figure is in excess of 15 percent. Interest expense other than...

  3. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... financial institution which is a face-amount certificate company registered under the Investment Company Act... which it is incorporated, on face-amount certificates (as defined in section 2(a)(15) of the Investment... face-amount certificates where the figure is in excess of 15 percent. Interest expense other than...

  4. 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

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BD04 Definition of Solid Waste Disposal Facilities for Tax... published in the Federal Register on Friday, August 19, 2011, on the definition of solid waste disposal... solid waste disposal facilities and to taxpayers that use those facilities. DATES: This correction...

  5. Ambulatory surgery centers--current legal issues 2004 (Part 2).

    PubMed

    Becker, Scott; Szabad, Melissa; Foltushansky, Sofia

    2004-05-01

    component of the procedure performed with the equipment, and the vendor then pays the ASC a fee for its lease of ASC space to house the equipment. These types of relationships can raise several legal compliance concerns. An ASC should understand that the arrangement could jeopardize its state ASC license and its Medicare certification even though the arrangement does not involve Medicare certified procedures or Medicare patients. Furthermore, this type of business venture might not comply with state and federal self referral laws. ASCs are also increasingly facing situations where a provider performs a procedure for which there is no facility charge for the ASC, but the physician is receiving a professional fee from Medicare. In this situation, ASCs should implement a policy, similar to the example provided in this article, to avoid even the appearance of providing an inducement or reward for referrals of Medicare or Medicaid business by requiring physicians to pay the Center a fee, consistent with fair market value, for the use of the Center for non-Covered Procedures or for performing multiple procedures within the same operative session. Lastly, as touched upon by this article, in the joint venture context, ASCs must take into account several guidelines in order to steer clear from risks associated with tax-exempt entities as an investor and antitrust price fixing issues. Whether a joint venture, of which a tax exempt entity is an investor, is deemed organized and operated in furtherance of the charitable purposes of a tax-exempt partner as set forth in Section 501(c)(3) of the Code depends on the facts and circumstances of each case. Generally, a joint venture will satisfy the guidelines if the tax-exempt investor in the joint venture retains sufficient control over the joint venture to ensure that the joint venture furthers the charitable purposes of the tax-exempt investor and adequately serves the community. In the ASC physician hospital joint venture arena, the

  6. A bill to allow certain newspapers to be treated as described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.

    THOMAS, 111th Congress

    Sen. Cardin, Benjamin L. [D-MD

    2009-03-24

    03/24/2009 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3659) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  7. 76 FR 53168 - Proposed Collection; Comment Request for Form 990-EZ

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-25

    ... Organization Exempt from Income Tax. DATES: Written comments should be received on or before October 24, 2011... INFORMATION: Title: Short Form Return of Organization Exempt From Income Tax. OMB Number: 1545-1150. Form... organizations exempt from income tax under Code section 501(a). Form 990-EZ is used by tax exempt...

  8. 34 CFR 674.35 - Deferment of repayment-Federal Perkins loans made before July 1, 1993.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ..., Marines, or Coast Guard or an officer in the Commissioned Corps of the U.S. Public Health Service (see... Act of 1938 (the Federal minimum wage), except that the tax-exempt organization may provide health... offered to other employees of the organization. (iv) The borrower, as part of his or her duties, does...

  9. 34 CFR 674.36 - Deferment of repayment-NDSLs made on or after October 1, 1980, but before July 1, 1993.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Commissioned Corps of the U.S. Public Health Service (see § 674.59); (2) A Peace Corps volunteer (see § 674.60... the tax-exempt organization may provide health, retirement, and other fringe benefits to the volunteer that are substantially equivalent to the benefits offered to other employees of the organization....

  10. 34 CFR 674.36 - Deferment of repayment-NDSLs made on or after October 1, 1980, but before July 1, 1993.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Commissioned Corps of the U.S. Public Health Service (see § 674.59); (2) A Peace Corps volunteer (see § 674.60... the tax-exempt organization may provide health, retirement, and other fringe benefits to the volunteer that are substantially equivalent to the benefits offered to other employees of the organization....

  11. 34 CFR 674.35 - Deferment of repayment-Federal Perkins loans made before July 1, 1993.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., Marines, or Coast Guard or an officer in the Commissioned Corps of the U.S. Public Health Service (see... Act of 1938 (the Federal minimum wage), except that the tax-exempt organization may provide health... offered to other employees of the organization. (iv) The borrower, as part of his or her duties, does...

  12. 34 CFR 674.36 - Deferment of repayment-NDSLs made on or after October 1, 1980, but before July 1, 1993.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Commissioned Corps of the U.S. Public Health Service (see § 674.59); (2) A Peace Corps volunteer (see § 674.60... the tax-exempt organization may provide health, retirement, and other fringe benefits to the volunteer that are substantially equivalent to the benefits offered to other employees of the organization....

  13. 34 CFR 674.36 - Deferment of repayment-NDSLs made on or after October 1, 1980, but before July 1, 1993.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Commissioned Corps of the U.S. Public Health Service (see § 674.59); (2) A Peace Corps volunteer (see § 674.60... the tax-exempt organization may provide health, retirement, and other fringe benefits to the volunteer that are substantially equivalent to the benefits offered to other employees of the organization....

  14. 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.

  15. 76 FR 65781 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-24

    ... letter with the following information: Name; Other Name(s) Used and Date(s) (required for FBI check); Date of Birth (required for FBI check); City and State of Birth (required for FBI Check); Current... things, pre-appointment and annual tax checks, and an FBI criminal and subversive name check,...

  16. 78 FR 60378 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-01

    ...(s) Used and Date(s) (required for FBI check); Date of Birth (required for FBI check); City and State of Birth (required for FBI Check); Current Address; Telephone and Fax Numbers; and email address, if... process includes, among other things, pre-appointment and annual tax checks, and an FBI criminal...

  17. 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

    ... special tonnage taxes and light money in ports of the United States. This document amends the CBP... money. DATES: This amendment is effective November 3, 2011. The exemption from special tonnage taxes and light money [[Page 68067

  18. 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

    ... request for such copy in person or in writing. See paragraph (d)(3) of this section for rules relating to... day care, health care or scientific or medical research); and (B) The site does not serve as an office... managerial staff capable of fulfilling the request is conducting special duties, such as student...

  19. 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

    ... to the requirements of this section may retain an agent to process written requests for copies of its... request for such copy in person or in writing. See paragraph (d)(3) of this section for rules relating to... from the Internal Revenue Service during the application process, is part of an application for...

  20. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... party (as defined in paragraph (c) of this section) to a prohibited tax shelter transaction (as defined... the transaction is a prohibited tax shelter transaction. (2) Determining whether a taxable party knows... is a party to a prohibited tax shelter transaction is based on all the facts and circumstances....

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... party (as defined in paragraph (c) of this section) to a prohibited tax shelter transaction (as defined... the transaction is a prohibited tax shelter transaction. (2) Determining whether a taxable party knows... is a party to a prohibited tax shelter transaction is based on all the facts and circumstances....

  2. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... party (as defined in paragraph (c) of this section) to a prohibited tax shelter transaction (as defined... the transaction is a prohibited tax shelter transaction. (2) Determining whether a taxable party knows... is a party to a prohibited tax shelter transaction is based on all the facts and circumstances....

  3. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... contract for purposes of the transitional rules in section 31(g) of TRA? A-30. (i) A contract is binding... of breach or cancellation, the contract is not considered binding. (ii) A contract is binding even if... predecessor in interest. A contract will not be treated as ceasing to be binding merely because the...

  4. 76 FR 31017 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-27

    ... Division (TE/GE); Meeting AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The..., June 15, 2011. FOR FURTHER INFORMATION CONTACT: Roberta B. Zarin, Director, TE/GE Communications...

  5. 78 FR 53194 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-28

    ... Division (TE/GE); Meeting AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The..., September 12, 2013. FOR FURTHER INFORMATION, CONTACT: Mark Kirbabas, Acting Designated Federal Officer,...

  6. 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.

  7. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., drug monitors, diagnostic ultrasound scanners, nuclear cameras, radiographic and fluoroscopic systems... research, will not prevent it from qualifying as high technology medical equipment. There are no...

  8. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., drug monitors, diagnostic ultrasound scanners, nuclear cameras, radiographic and fluoroscopic systems... research, will not prevent it from qualifying as high technology medical equipment. There are no...

  9. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., drug monitors, diagnostic ultrasound scanners, nuclear cameras, radiographic and fluoroscopic systems... research, will not prevent it from qualifying as high technology medical equipment. There are no...

  10. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., drug monitors, diagnostic ultrasound scanners, nuclear cameras, radiographic and fluoroscopic systems... research, will not prevent it from qualifying as high technology medical equipment. There are no...

  11. 26 CFR 53.4945-3 - Influencing elections and carrying on voter registration drives.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... section 501(c) (3) and exempt from taxation under section 501(a); (ii) The activities of the organization... States; (iii) The organization expends at least 85 percent of its income directly for the active conduct... exempt organizations, the general public, governmental units described in section 170(c) (1), or...

  12. 26 CFR 301.6104(d)-2 - Making applications and returns widely available.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of paragraph (d) of this section. (2) Internet posting—(i) In general. A tax-exempt organization can... individual with access to the Internet can access, download, view and print the document without special... entity maintaining the World Wide Web page. (iii) Reliability and accuracy. In order for the document...

  13. 26 CFR 301.6104(d)-2 - Making applications and returns widely available.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of paragraph (d) of this section. (2) Internet posting—(i) In general. A tax-exempt organization can... individual with access to the Internet can access, download, view and print the document without special... entity maintaining the World Wide Web page. (iii) Reliability and accuracy. In order for the document...

  14. 77 FR 64187 - Proposed Collection; Comment Request for Form 990-W

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-18

    ... information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506... Unrelated Business Taxable Income for Tax- Exempt Organizations. DATES: Written comments should be received....gov . SUPPLEMENTARY INFORMATION: Title: Estimated Tax on Unrelated Business Taxable Income for...

  15. 12 CFR 1203.3 - Eligible parties.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... cooperative association as defined in section 15(a) of the Agricultural Marketing Act, 12 U.S.C. 1141j(a... 12 Banks and Banking 9 2012-01-01 2012-01-01 false Eligible parties. 1203.3 Section 1203.3 Banks... to business interests; (3) A charitable or other tax-exempt organization described in section...

  16. 76 FR 51346 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-18

    ... Administration (NOAA). Title: Alaska Prohibited Species Donation Program. OMB Control Number: 0648-0316. Form... donation (PSD) program for Pacific salmon and Pacific halibut has effectively reduced regulatory discard of... through tax-exempt organizations. Vessels and processing plants participating in the donation...

  17. Money: Savings Shock.

    ERIC Educational Resources Information Center

    Capots, Michele M.

    2001-01-01

    As many teachers near their retirement years, they discover that their retirement plans are insufficient and their financial planning was inappropriate. This paper describes some of the problems with the 403(b) plan (an investment plan for public school employees and certain tax-exempt organizations), explaining how teachers are beginning to…

  18. 32 CFR 50.2 - Applicability.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN PERSONAL... to the Office of the Secretary of Defense, the Military Departments, the Chairman of the Joint Chiefs... installations. It includes meetings on DoD installations of private, non-profit, tax-exempt organizations...

  19. 32 CFR 50.2 - Applicability.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN PERSONAL... to the Office of the Secretary of Defense, the Military Departments, the Chairman of the Joint Chiefs... installations. It includes meetings on DoD installations of private, non-profit, tax-exempt organizations...

  20. 32 CFR 50.2 - Applicability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN PERSONAL... to the Office of the Secretary of Defense, the Military Departments, the Chairman of the Joint Chiefs... installations. It includes meetings on DoD installations of private, non-profit, tax-exempt organizations...

  1. 49 CFR 826.22 - Net worth exhibit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 7 2013-10-01 2013-10-01 false Net worth exhibit. 826.22 Section 826.22... Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the net worth of the applicant...

  2. 49 CFR 826.22 - Net worth exhibit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 7 2010-10-01 2010-10-01 false Net worth exhibit. 826.22 Section 826.22... Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the net worth of the applicant...

  3. 10 CFR 12.202 - Net worth exhibit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 1 2011-01-01 2011-01-01 false Net worth exhibit. 12.202 Section 12.202 Energy NUCLEAR... Required From Applicants § 12.202 Net worth exhibit. (a) Each applicant, except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the...

  4. 7 CFR 1.191 - Net worth exhibit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 1 2012-01-01 2012-01-01 false Net worth exhibit. 1.191 Section 1.191 Agriculture... § 1.191 Net worth exhibit. (a) An applicant, except a qualified tax-exempt organization or cooperative association, must provide with its application a detailed exhibit showing the net worth of the applicant...

  5. 17 CFR 148.12 - Net worth exhibit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Net worth exhibit. 148.12... Required from Applicants § 148.12 Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the...

  6. 7 CFR 1.191 - Net worth exhibit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 1 2014-01-01 2014-01-01 false Net worth exhibit. 1.191 Section 1.191 Agriculture... § 1.191 Net worth exhibit. (a) An applicant, except a qualified tax-exempt organization or cooperative association, must provide with its application a detailed exhibit showing the net worth of the applicant...

  7. 7 CFR 1.191 - Net worth exhibit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 1 2011-01-01 2011-01-01 false Net worth exhibit. 1.191 Section 1.191 Agriculture... § 1.191 Net worth exhibit. (a) An applicant, except a qualified tax-exempt organization or cooperative association, must provide with its application a detailed exhibit showing the net worth of the applicant...

  8. 49 CFR 826.22 - Net worth exhibit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 7 2014-10-01 2014-10-01 false Net worth exhibit. 826.22 Section 826.22... Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the net worth of the applicant...

  9. 10 CFR 12.202 - Net worth exhibit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 1 2014-01-01 2014-01-01 false Net worth exhibit. 12.202 Section 12.202 Energy NUCLEAR... Required From Applicants § 12.202 Net worth exhibit. (a) Each applicant, except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the...

  10. 7 CFR 1.191 - Net worth exhibit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 1 2013-01-01 2013-01-01 false Net worth exhibit. 1.191 Section 1.191 Agriculture... § 1.191 Net worth exhibit. (a) An applicant, except a qualified tax-exempt organization or cooperative association, must provide with its application a detailed exhibit showing the net worth of the applicant...

  11. 49 CFR 826.22 - Net worth exhibit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 7 2011-10-01 2011-10-01 false Net worth exhibit. 826.22 Section 826.22... Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the net worth of the applicant...

  12. 17 CFR 148.12 - Net worth exhibit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 1 2012-04-01 2012-04-01 false Net worth exhibit. 148.12... Required from Applicants § 148.12 Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the...

  13. 49 CFR 826.22 - Net worth exhibit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 7 2012-10-01 2012-10-01 false Net worth exhibit. 826.22 Section 826.22... Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the net worth of the applicant...

  14. 47 CFR 1.1512 - Net worth exhibit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 1 2013-10-01 2013-10-01 false Net worth exhibit. 1.1512 Section 1.1512... Applicants § 1.1512 Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the net worth of...

  15. 47 CFR 1.1512 - Net worth exhibit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 1 2014-10-01 2014-10-01 false Net worth exhibit. 1.1512 Section 1.1512... Applicants § 1.1512 Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the net worth of...

  16. 17 CFR 148.12 - Net worth exhibit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 1 2011-04-01 2011-04-01 false Net worth exhibit. 148.12... Required from Applicants § 148.12 Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the...

  17. 17 CFR 148.12 - Net worth exhibit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 1 2013-04-01 2013-04-01 false Net worth exhibit. 148.12... Required from Applicants § 148.12 Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the...

  18. 10 CFR 12.202 - Net worth exhibit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 1 2012-01-01 2012-01-01 false Net worth exhibit. 12.202 Section 12.202 Energy NUCLEAR... Required From Applicants § 12.202 Net worth exhibit. (a) Each applicant, except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the...

  19. 47 CFR 1.1512 - Net worth exhibit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 1 2012-10-01 2012-10-01 false Net worth exhibit. 1.1512 Section 1.1512... Applicants § 1.1512 Net worth exhibit. (a) Each applicant except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the net worth of...

  20. 10 CFR 12.202 - Net worth exhibit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 1 2013-01-01 2013-01-01 false Net worth exhibit. 12.202 Section 12.202 Energy NUCLEAR... Required From Applicants § 12.202 Net worth exhibit. (a) Each applicant, except a qualified tax-exempt organization or cooperative association must provide with its application a detailed exhibit showing the...

  1. 76 FR 63993 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-14

    ... overall method of accounting. All tax-exempt organizations required to file annual information returns are affected by these regulations. Current Actions: TD 9423 is being modified by TD 9549 published on September... Burden Hours: 1. Current Actions: Final TD 9549 is being added to this set of information...

  2. 2011 Annual Report: Maine Course Pathways Project

    ERIC Educational Resources Information Center

    Educational Policy Improvement Center (NJ1), 2011

    2011-01-01

    The Educational Policy Improvement Center (EPIC), a 501(c)3 nonprofit organization, seeks to help policy makers and policy implementers alike do a better job of using educational policy as a tool to improve schooling and student learning. EPIC works with federal agencies, state education departments, non-governmental organizations, private…

  3. 75 FR 2181 - Bureau of Educational and Cultural Affairs (ECA) Request for Grant Proposals: Global...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-14

    ...The Office of Academic Exchange Programs of the Bureau of Educational and Cultural Affairs announces an open competition to administer the FY2010 Global Undergraduate Exchange Program for Pakistan. Public and private non-profit organizations meeting the provisions described in Internal Revenue Code section 26 USC 501(c)(3) in the United States may submit proposals to organize and carry out......

  4. 38 CFR 17.801 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Section 17.801 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Transitional... principles. If not named in, or approved under Title 38 U.S.C. (United States Code), Section 5902, a non... organization under Internal Revenue Code, Section 501.c(3). (c) Recipient: A non-profit organization which...

  5. 38 CFR 17.801 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Section 17.801 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Transitional... principles. If not named in, or approved under Title 38 U.S.C. (United States Code), Section 5902, a non... organization under Internal Revenue Code, Section 501.c(3). (c) Recipient: A non-profit organization which...

  6. 38 CFR 17.801 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Section 17.801 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Transitional... principles. If not named in, or approved under Title 38 U.S.C. (United States Code), Section 5902, a non... organization under Internal Revenue Code, Section 501.c(3). (c) Recipient: A non-profit organization which...

  7. 14 CFR 1274.913 - Patent rights-retention by the recipient (small business).

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... or other institution of higher education or an organization of the type described in section 501(c)(3... Recipient shall provide the Agreement Officer the following: (i) A listing every 12 months (or such longer... breach of such agreement. (k) Special provisions for Agreements with nonprofit organizations. If...

  8. 26 CFR 56.4911-4 - Exempt purpose expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... described in § 1.501(h)-2(b) to an organization not described in section 501(c)(3) that meets the following... “exempt purpose expenditures” for a taxable year for purposes of section 4911(c)(2) and § 56.4911-1(c)(2... expenditures include— (1) Amounts paid or incurred to accomplish a purpose enumerated in section...

  9. 26 CFR 56.4911-4 - Exempt purpose expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... described in § 1.501(h)-2(b) to an organization not described in section 501(c)(3) that meets the following... “exempt purpose expenditures” for a taxable year for purposes of section 4911(c)(2) and § 56.4911-1(c)(2... expenditures include— (1) Amounts paid or incurred to accomplish a purpose enumerated in section...

  10. 36 CFR 906.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... and equity investment. (c) Contracting and purchasing plan means a plan for the subject project which... securing participation of members of minority groups and women in equity investment and joint venture. (h... organization (as defined in 26 U.S.C. 501(c)(3) or (c)(6)) and also fulfills one or more of the...

  11. Dysautonomia Foundation

    MedlinePlus

    ... I n our latest video, m eet a group of parents who face the difficulties of FD with grace, humor and determination. ... 501(c)3 non-profit organization. Federal ID 13-6145280 Contributions are tax deductible to the extent permitted by ...

  12. Private Placement Debt Financing for Public Entities

    ERIC Educational Resources Information Center

    Holman, Lance S.

    2010-01-01

    Private placement financing is a debt or capital lease obligation arranged between a municipality or a 501(c) (3) not-for-profit organization and a single sophisticated institutional investor. The investor can be a bank, insurance company, finance company, hedge fund, or high-net worth individual. Private placement financing is similar to…

  13. 77 FR 61656 - Petition for Waiver of Compliance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-10

    ... Approval from FRA. MCHF/BSFSRY states that it is a 501(c)3 not-for-profit organization. This tourist... of MCHF. BSFSRY is a non-insular tourist operation and does not interchange any of the equipment.... Since 2000 MCHF has operated BSFSRY as a historical tourist railroad for the purpose of providing...

  14. Recommendations to USDA for the 2009 Child Nutrition Programs Reauthorization. Testimony 08-337

    ERIC Educational Resources Information Center

    Hagert, Celia

    2008-01-01

    For more than 20 years, the Center for Public Policy Priorities (CPPP) has been a nonpartisan, nonprofit 501(c)(3) research organization committed to improving public policies and private practices to better the economic and social conditions of low- and moderate-income Texans. CPPP believes the upcoming reauthorization of the child nutrition…

  15. 76 FR 10086 - Petition for Waiver of Compliance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-23

    ... requirements, WVRR states that it is a 501(c)(3) non- profit organization. It is an operating railroad museum... to the conduct of educational railroad programs. The railroad owns and operates 19 miles of track between Metamora and Connersville, Indiana. These tracks are not part of the general railway...

  16. 26 CFR 5f.103-3 - Information reporting requirements for certain bonds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (hereinafter referred to as a “student loan bond”), or (ii) By an organization described in section 501(c)(3... under § 1.103-7. Student loan bonds include, but are not limited to, qualified scholarship funding bonds... with the issue proceeds) which includes— (i) The type of bond issued, that is, a student loan bond,...

  17. 26 CFR 5f.103-3 - Information reporting requirements for certain bonds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (hereinafter referred to as a “student loan bond”), or (ii) By an organization described in section 501(c)(3... under § 1.103-7. Student loan bonds include, but are not limited to, qualified scholarship funding bonds... with the issue proceeds) which includes— (i) The type of bond issued, that is, a student loan bond,...

  18. 26 CFR 5f.103-3 - Information reporting requirements for certain bonds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (hereinafter referred to as a “student loan bond”), or (ii) By an organization described in section 501(c)(3... under § 1.103-7. Student loan bonds include, but are not limited to, qualified scholarship funding bonds... with the issue proceeds) which includes— (i) The type of bond issued, that is, a student loan bond,...

  19. 76 FR 2751 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    .... Internal Revenue Service (IRS) OMB Number: 1545-1623. Type of Review: Extension without change to a... ] Abstract: The rule affects organizations described in Internal Revenue Code section 501(c)(3) and (4...: Internal Revenue Code section 6654(1) imposes a penalty on trusts, and in certain circumstances, a...

  20. 77 FR 38147 - Additional Requirements for Charitable Hospitals

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-26

    ... recognition) as an organization described in section 501(c)(3). As a result, the proposed regulations do not... June 26, 2012 Part II Department of the Treasury Internal Revenue Service 26 CFR Part 1 Additional... 26, 2012 / Proposed Rules#0;#0; ] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part...

  1. 12 CFR 204.130 - Eligibility for NOW accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... primarily for religious, philanthropic, charitable, educational, political or other similar purposes may... under this standard if they are not operated for profit: (i) Organizations described in section 501(c)(3... Puerto Rico, American Samoa, Guam, any territory or possession of the United States, or any...

  2. 12 CFR 204.130 - Eligibility for NOW accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... primarily for religious, philanthropic, charitable, educational, political or other similar purposes may... under this standard if they are not operated for profit: (i) Organizations described in section 501(c)(3... Puerto Rico, American Samoa, Guam, any territory or possession of the United States, or any...

  3. 12 CFR 204.130 - Eligibility for NOW accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... primarily for religious, philanthropic, charitable, educational, political or other similar purposes may... under this standard if they are not operated for profit: (i) Organizations described in section 501(c)(3... Puerto Rico, American Samoa, Guam, any territory or possession of the United States, or any...

  4. 20 CFR 416.1248 - Exclusion of gifts to children with life-threatening conditions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Exclusion of gifts to children with life... gifts to children with life-threatening conditions. In determining the resources of an individual who... from an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 which...

  5. 78 FR 16871 - Notice of Availability of Funds and Solicitation for Grant Applications for Training to Work...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-19

    ... 24 months, and follow-up services of at least nine months provided to each participant. Any non-profit organization with Internal Revenue Service 501(c)(3) status may apply for these grants to provide services to eligible participants in areas of high-poverty and high- crime rates. These services...

  6. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax on political expenditures. 53.4955-1... Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive... political expenditure by a section 501(c)(3) organization is imposed only in cases where— (i) A tax...

  7. 26 CFR 53.4942(b)-1 - Operating foundations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... particular discipline or substantive area (such as scientific or medical research, social work, education, or... section. Example 6. R, an exempt medical research organization described in section 501 (c) (3), was... scientific research projects which are under the general direction and supervision of the foundation)....

  8. 26 CFR 53.4942(b)-1 - Operating foundations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... particular discipline or substantive area (such as scientific or medical research, social work, education, or... section. Example 6. R, an exempt medical research organization described in section 501 (c) (3), was... scientific research projects which are under the general direction and supervision of the foundation)....

  9. 26 CFR 53.4942(b)-1 - Operating foundations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... particular discipline or substantive area (such as scientific or medical research, social work, education, or... section. Example 6. R, an exempt medical research organization described in section 501 (c) (3), was... scientific research projects which are under the general direction and supervision of the foundation)....

  10. The Hospital Community Benefit Program: Implications for Food and Nutrition Professionals.

    PubMed

    Fleischhacker, Sheila; Ramachandran, Gowri

    2016-01-01

    This article briefly explains the food and nutrition implications of the new standards, tax penalties and reporting requirements for non-profit hospitals and healthcare systems to maintain a tax-exempt or charitable status under section 501(c)(3) of the Federal Internal Revenue Code set forth in The Patient Protection and Affordable Care Act (P.L. 111-148, Sec. 9007). The newly created 501(r) of the Internal Revenue Code requires, beginning with the first tax year on or after March 23, 2012, that such hospitals demonstrate community benefit by conducting a community health needs assessment (CHNA) at least once every three years and annually file information by means of a Schedule H (Form 990) regarding progress towards addressing identified needs. As hospitals conduct their CHNA and work further and collaboratively with community stakeholders on developing and monitoring their proposed action plans, the breadth and depth of food and nutrition activities occurring as a result of the Affordable Care Act Hospital Community Benefit Program will likely increase. The CHNA requirement, along with other emerging initiatives focused on improving the food environments and nutrition-related activities of hospitals and healthcare systems offer fruitful opportunities for food and nutrition professionals to partner on innovative ways to leverage hospital infrastructure and capacity to influence those residing, working or visiting the hospital campus, as well as the surrounding community.

  11. Using real-estate-based financing to access capital.

    PubMed

    Tobin, W C; Kryzaniak, L A

    1998-07-01

    One strategy employed by healthcare organizations to increase their market presence is the construction of new facilities. Accessing capital to fund such construction, however, has become more of a challenge. One relatively untapped source of building capital is real-estate-based financing. Nonrecourse mortgages, turnkey net leases, and synthetic leases can provide several advantages to healthcare organizations seeking capital, assuming issues related to building ownership, debt and balance sheet effects, and tax-exempt status have been thoroughly explored first.

  12. Crude oil produced by church not exempt from windfall profit tax

    SciTech Connect

    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.

  13. The impact of competition among health care financing authorities on market yields and issuer interest expenses.

    PubMed

    Bernet, Patrick M; Carpenter, Caryl E; Saunders, Warren

    2011-01-01

    The main source of capital for non-for-profit health care organizations is tax-exempt municipal bonds. The tax-exempt nature of this debt requires that they be issued through financing authorities, which are run by, or affiliated with, state or local government agencies. In some states, all tax-exempt health care bonds must be issued through a single financing authority, but in other states the issuing health care organization has a choice of multiple authorities. Using a Herfindahl index of issuer concentration, prior research has found that greater competition among authorities results in lower interest costs to the issuing health care organization. We pick up where this earlier study left off, examining the links between authority competition, the interest expenses to the issuer, and the yield to the market investor. Although our analysis of all hospital bonds issued between 1994 and 2002 corroborates earlier findings with regard to interest expenses to the issuing health care organization, we also find market yield is lower for statewide authorities where issuer concentration is lower. Thus, authority competition is good from the issuers' point of view, but holds no favor in the investors' eyes. On the other hand, the lower market yield associated with statewide authorities does not make its way down to the issuer in the form of lower interest costs. To help sort through this paradox, we explore our findings through interviews of executives in state issuing authorities.

  14. On the hot seat. As the recession grows, an IRS report shows enviable salaries and uneven community benefits provided by tax-exempt hospitals.

    PubMed

    Evans, Melanie

    2009-02-16

    As they look to collect a share of the billions in stimulus dollars designed to boost the economy, not-for-profit hospitals found the tax breaks they get coming under more scrutiny. An IRS report on executive pay and community benefits found six-figure salaries and uneven aid. "It's going to seem out of synch with today's economy," says healthcare attorney Gerald Griffith, left.

  15. Charitable intentions. CHA, VHA unveil community-benefit guidelines developed to help not-for-profit hospitals justify their tax exemptions.

    PubMed

    Becker, Cinda

    2006-06-05

    With new guidelines from the CHA and VHA on reporting community benefits, not-for-profit hospitals are being advised to drop bad debt and Medicare shortfalls from their accounting of how they fulfill their mission. While the AHA doesn't agree, some experts do. MedPAC member Nancy Kane, right, says bad debt "is a tough one, but I don't think a lot of bad debt is a community benefit.

  16. A bill to amend the Internal Revenue Code of 1986 to allow tax-exempt bond financing for fixed-wing emergency medical aircraft.

    THOMAS, 111th Congress

    Sen. Cantwell, Maria [D-WA

    2009-07-22

    07/22/2009 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7888) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  17. Organ Donation

    MedlinePlus

    Organ donation takes healthy organs and tissues from one person for transplantation into another. Experts say that the ... lungs Skin Bone and bone marrow Cornea Most organ and tissue donations occur after the donor has died. But some ...

  18. Utilizing Integrative Medicine in the U.S. Army Medical Department

    DTIC Science & Technology

    2012-05-15

    all) either centrally directed or monitored by OTSG. The Samueli Institute, a civilian agency in Alexandria, VA initiates and conducts a significant...portion of the DoD‘s research in IM. The Samueli Institute is ―a non-profit (501(c.)(3)) research organization supporting the scientific...medicine (accessed March 23, 2012). 80 The Samueli Institute, ―Information on the Samueli Institute‖ (Alexandria, VA: The Samueli Institute; n.d. but

  19. New Approaches to Debt Financing.

    ERIC Educational Resources Information Center

    Levitz, Larry; And Others

    1987-01-01

    The use of tax-exempt and taxable bonds by colleges and universities to raise capital is discussed. Currently, the most common tax-exempt instrument issued by higher education institutions is the revenue bond. Until the early 1980s the most common form of tax-exempt financing was long-term fixed-rate debt. Variable or floating rate debt became…

  20. 7 CFR 251.5 - Eligibility determinations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (IRS) recognizing tax-exempt status under the IRC, or (iii) If not in possession of such documentation... toward compliance with the requirements for recognition of tax-exempt status. If the IRS denies a... such notification. If documentation of IRS recognition of tax-exempt status has not been obtained...

  1. 75 FR 10025 - Proposed Collection; Comment Request for Forms 8038, 8038-G, and 8038-GC

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-04

    ... Internal Revenue Service Proposed Collection; Comment Request for Forms 8038, 8038-G, and 8038-GC AGENCY... Return for Tax-Exempt Private Activity Bond Issues, Form 8038-G, Information Return for Tax-Exempt... Governmental Obligation (Form 8038-G), and Information Return for Small Tax-Exempt Governmental Bond...

  2. Organic Magnetoresistance

    NASA Astrophysics Data System (ADS)

    Epstein, Arthur

    2009-03-01

    In recent years a broad range of magnetoresistance phenomena have been reported for organic-based semiconductors, conductors and magnets. Organic systems illustrating magnetoresistance, include molecular- and polymer-based nonmagnetic semiconductors[1], organic-based spin polarized magnetic semiconductors,[2] nonmagnetic conducting polymers, and ferromagnet/organic semiconductor/ferromagnet heterojunctions. Examples of each of these organic-based systems will be presented together with a discussion of the roles of magnetotransport mechanisms including interconversion of singlets and triplets, compression of the electronic wavefunction in presence of a magnetic field, quantum interference phenomena, effects of a ``Coulomb gap'' in π* subbands of organic magnetic semiconductors with resulting near complete spin polarization in conduction and valence bands of magnetic organic semiconductors.[2,3] Opportunities for magnetotransport in Ferromagnet/Organic Semiconductor/Ferromagnet heterojunctions will be discussed.[4] [4pt] [1] V.N. Prigodin et al., Synth. Met. 156, 757 (2006); J.D. Bergeson et al., Phys. Rev. Lett. 100, 067201 (2008) [0pt] [2] V.N. Prigodin et al., Adv. Mater. 14, 1230 (2002. [0pt] [3] J.B. Kortright et al., Phys. Rev. Lett., 100, 257204 (2008). [0pt] [4] J.D. Bergeson, et al., Appl. Phys. Lett. 93, 172505 (2008).

  3. Organic aerosols

    SciTech Connect

    Penner, J.E.

    1994-01-01

    Organic aerosols scatter solar radiation. They may also either enhance or decrease concentrations of cloud condensation nuclei. This paper summarizes observed concentrations of aerosols in remote continental and marine locations and provides estimates for the sources of organic aerosol matter. The anthropogenic sources of organic aerosols may be as large as the anthropogenic sources of sulfate aerosols, implying a similar magnitude of direct forcing of climate. The source estimates are highly uncertain and subject to revision in the future. A slow secondary source of organic aerosols of unknown origin may contribute to the observed oceanic concentrations. The role of organic aerosols acting as cloud condensation nuclei (CCN) is described and it is concluded that they may either enhance or decrease the ability of anthropogenic sulfate aerosols to act as CCN.

  4. Restless Legs Syndrome Foundation

    MedlinePlus

    ... is a registered 501(c)3 non-profit corporation (Tax ID #56-1784846). Donations are tax-deductible ... is a registered 501(c)3 non-profit corporation (Tax ID #56-1784846). Donations are tax-deductible ...

  5. Organic spintronics.

    PubMed

    Bergenti, I; Dediu, V; Prezioso, M; Riminucci, A

    2011-08-13

    Organic semiconductors are emerging materials in the field of spintronics. Successful achievements include their use as a tunnel barrier in magnetoresistive tunnelling devices and as a medium for spin-polarized current in transport devices. In this paper, we give an overview of the basic concepts of spin transport in organic semiconductors and present the results obtained in the field, highlighting the open questions that have to be addressed in order to improve devices performance and reproducibility. The most challenging perspectives will be discussed and a possible evolution of organic spin devices featuring multi-functional operation is presented.

  6. Organic Nomenclature

    NASA Astrophysics Data System (ADS)

    Shaw, David B.; Yindra, Laura R.

    2003-10-01

    Organic Nomenclature requires the following software, which is available for free download from the Internet: Netscape Navigator, version 6.2 or higher, or Microsoft Internet Explorer, version 5.0 or higher.

  7. Organic photovoltaics

    NASA Astrophysics Data System (ADS)

    Leo, Karl

    2016-08-01

    Organic photovoltaics are on the verge of revolutionizing building-integrated photovoltaics. For other applications, however, several basic open scientific questions need answering to, in particular, further improve energy-conversion efficiency and lifetime.

  8. Organic Superconductors

    SciTech Connect

    Charles Mielke

    2009-02-27

    Intense magnetic fields are an essential tool for understanding layered superconductors. Fundamental electronic properties of organic superconductors are revealed in intense (60 tesla) magnetic fields. Properties such as the topology of the Fermi surface and the nature of the superconducting order parameter are revealed. With modest maximum critical temperatures~13K the charge transfer salt organic superconductors prove to be incredibly valuable materials as their electronically clean nature and layered (highly anisotropic) structures yield insights to the high temperature superconductors. Observation of de Haas-van Alphen and Shubnikov-de Haas quantum oscillatory phenomena, magnetic field induced superconductivity and re-entrant superconductivity are some of the physical phenomena observed in the charge transfer organic superconductors. In this talk, I will discuss the nature of organic superconductors and give an overview of the generation of intense magnetic fields; from the 60 tesla millisecond duration to the extreme 1000 tesla microsecond pulsed magnetic fields.

  9. Unraveling the new Form 990: implications for hospitals.

    PubMed

    Wright, Lorraine McClenny; Clancy, Tanisha; Smith, Pamela C

    2009-01-01

    This article examines the recent significant changes to the Form 990 information return for tax-exempt organizations. Specifically, we address those changes to the return that may impact the health care industry. The Internal Revenue Service (IRS) argues the redesign of the Form 990 is based on the following three principles: enhancing transparency, promoting tax compliance, and minimizing the burden on the filing organization. It has yet to be determined whether the significant reorganization of the informational return will benefit the stakeholders of the health care industry. We argue that these changes are a step in the right direction in providing necessary disclosure for policymakers and federal regulators.

  10. Managing bond proceeds improves financial performance.

    PubMed

    Mates, W J

    1989-04-01

    Healthcare organizations must actively manage tax-exempt bond proceeds after they are initially invested at the time of financing or refinancing. The Tax Reform Act of 1986 imposes serious penalties on issuers who fail to comply with its complex requirements. An active program of bond proceeds management enables organizations to avoid this pitfall and take advantage of legal investment opportunities. Such a program must start with a set of clear guidelines on permitted investments, target rates of return, acceptable levels of risk, and liquidity requirements.

  11. Organizing chordates with an organizer.

    PubMed

    Garcia-Fernàndez, Jordi; D'Aniello, Salvatore; Escrivà, Hector

    2007-07-01

    Understanding how the chordate body plan originated and evolved is still controversial. The discovery by Spemann and Mangold in 1924 of the vertebrate organizer and its inductive properties in patterning the AP and DV axis was followed by a long gap until the 1960s when scientists started characterizing the molecular events responsible for such inductions. However, the evolutionary origin of the organizer itself remained obscure until very recently; did it appear together with the origin and radiation of vertebrates, or was it a chordate affair? A recent study by Yu and collaborators,1 which analyses the expression of several organizer-specific genes in amphioxus together with recent phylogenetic data that reversed the position of invertebrate extant chordates (e.g. urochordates and cephalochordates), indicates that the organizer probably appeared in early chordates. It likely had separate signalling centres generating BMP and Wnt signalling gradients along the DV and AP axis. The organizer was then lost in the urochordate lineage, most probably as an adaptation to a rapid and determinate development.

  12. Textual Organization.

    ERIC Educational Resources Information Center

    Hays, David G.

    Aside from phonological and syntactical structures, text is organized by its dramatis personae, plot, figures, point of view, and theme. These are, respectively, the entities mentioned, the spatial-temporal and causal linkages of events, comparisons and contrasts, propositional attitudes, and correspondence to some pattern. These modes of…

  13. Classroom Organization

    ERIC Educational Resources Information Center

    Technology & Learning, 2005

    2005-01-01

    Good organization skills are key to running an efficient classroom, and having the right tools makes it easier to manage all of the tasks, save time, and be more productive. Having the power of information when and where anyone need it makes a difference in how well any teacher runs the classroom and knows his or her students. A Palm handheld…

  14. IVS Organization

    NASA Technical Reports Server (NTRS)

    2004-01-01

    International VLBI Service (IVS) is an international collaboration of organizations which operate or support Very Long Baseline Interferometry (VLBI) components. The goals are: To provide a service to support geodetic, geophysical and astrometric research and operational activities. To promote research and development activities in all aspects of the geodetic and astrometric VLBI technique. To interact with the community of users of VLBI products and to integrate VLBI into a global Earth observing system.

  15. Organized DFM

    NASA Astrophysics Data System (ADS)

    Sato, Takashi; Honma, Michio; Itoh, Hiroyuki; Iriki, Nobuyuki; Kobayashi, Sachiko; Miyazaki, Norihiko; Onodera, Toshio; Suzuki, Hiroyuki; Yoshioka, Nobuyuki; Arima, Sumika; Kadota, Kazuya

    2009-04-01

    The category and objective of DFM production management are shown. DFM is not limited to an activity within a particular unit process in design and process. A new framework for DFM is required. DFM should be a total solution for the common problems of all processes. Each of them must be linked to one another organically. After passing through the whole of each process on the manufacturing platform, quality of final products is guaranteed and products are shipped to the market. The information platform is layered with DFM, APC, and AEC. Advanced DFM is not DFM for partial optimization of the lithography process and the design, etc. and it should be Organized DFM. They are managed with high-level organizational IQ. The interim quality between each step of the flow should be visualized. DFM will be quality engineering if it is Organized DFM and common metrics of the quality are provided. DFM becomes quality engineering through effective implementation of common industrial metrics and standardized technology. DFM is differential technology, but can leverage standards for efficient development.

  16. Organic superconductors

    NASA Astrophysics Data System (ADS)

    Jérome, D.

    1994-10-01

    The discovery of organic superconductors in 1980 was an happy conclusion of a search for high T c superconductors (although T c was modestly in the Kelvin range). The first generation of organic superconductors belonged to a large family of quasi-one-dimensional conducting cation radical salts. Most of them exhibit a wide range of new phenomena, including the competition between ground states, the influence of a magnetic field on the non ordered phase of a quasi-one-dimensional electron gas and the onset of spin density wave phases at high magnetic field with quantized Hall effect. The extensive study of the (TM) 2X series has shown that electron interactions are repulsive and of the order of the electron bandwidth. However, the nature of the ground states relies essentially on the balance between charge localisation boosted by the Umklapp scattering and the interchain hopping intergal. Second and third generation organic superconductors are two and three dimensional molecular conductors respectively with maximum T c of 12K (ET) 2X and 33 K (fullerides).

  17. Organic superconductors.

    PubMed

    Saito, Gunzi; Yoshida, Yukihiro

    2011-06-01

    The present status of organic superconductors of charge-transfer (CT) type based on donor molecules is reviewed. Along with the superconducting phases of such materials and also of oxide superconductors, reside spin-ordered phases such as spin-density wave (SDW) and antiferromagnetic (AF) phases. We briefly describe the recent development of superconductors having a superconducting phase next to a spin-disorder state (quantum spin liquid state). In addition to the CT type superconductors, there are a few single-component superconductors under high pressure.

  18. Organic photovoltaics

    NASA Astrophysics Data System (ADS)

    Demming, Anna; Krebs, Frederik C.; Chen, Hongzheng

    2013-12-01

    Energy inflation, the constant encouragement to economize on energy consumption and the huge investments in developing alternative energy resources might seem to suggest that there is a global shortage of energy. Far from it, the energy the Sun beams on the Earth each hour is equivalent to a year's supply, even at our increasingly ravenous rate of global energy consumption [1]. But it's not what you have got it's what you do with it. Hence the intense focus on photovoltaic research to find more efficient ways to harness energy from the Sun. Recently much of this research has centred on organic solar cells since they offer simple, low-cost, light-weight and large-area flexible photovoltaic structures. This issue with guest editors Frederik C Krebs and Hongzheng Chen focuses on some of the developments at the frontier of organic photovoltaic technology. Improving the power conversion efficiency of organic photovoltaic systems, while maintaining the inherent material, economic and fabrication benefits, has absorbed a great deal of research attention in recent years. Here significant progress has been made with reports now of organic photovoltaic devices with efficiencies of around 10%. Yet operating effectively across the electromagnetic spectrum remains a challenge. 'The trend is towards engineering low bandgap polymers with a wide optical absorption range and efficient hole/electron transport materials, so that light harvesting in the red and infrared region is enhanced and as much light of the solar spectrum as possible can be converted into an electrical current', explains Mukundan Thelakkat and colleagues in Germany, the US and UK. In this special issue they report on how charge carrier mobility and morphology of the active blend layer in thin film organic solar cells correlate with device parameters [2]. The work contributes to a better understanding of the solar-cell characteristics of polymer:fullerene blends, which form the material basis for some of the most

  19. The Organic Solid State.

    ERIC Educational Resources Information Center

    Cowan, Dwaine O.; Wlygul, Frank M.

    1986-01-01

    Reviews interesting and useful electrical, magnetic, and optical properties of the organic solid state. Offers speculation as to areas of fruitful research. Discusses organic superconductors, conducting organic polymers, organic metals, and traces recent history of creation of organic metals. (JM)

  20. New Kid on the Block Turns Ten! The Brief, Remarkable History of the National Physicians Alliance

    PubMed Central

    Silver-Isenstadt, Jean

    2015-01-01

    Founded in 2005 by General Surgeon Lydia J Vaias, MD, MPH, the National Physicians Alliance is a 501c3 public charity with a mission to create research and education programs that promote health and foster active engagement of physicians with their communities to achieve high-quality, affordable health care for all. The National Physicians Alliance offers a professional home to physicians across medical specialties who share a commitment to professional integrity and health justice. As the organization celebrates its tenth birthday, the history and scope of this mission-aligned group are described. PMID:26176575

  1. Mentoring Women in the Frederick Community | Poster

    Cancer.gov

    Joy Beveridge, clinical project manager III, is all about building relationships. Her work as a clinical project manager requires her to manage teams such as the Coordinating Center for Clinical Trials, Center for Global Health, Brain Tumor Trials Collaborative, and Division of Cancer Treatment and Diagnosis. Equally important are the relationships Beveridge builds through her work with Woman to Woman Mentoring, Inc. (W2WM), a 501(C)3 non-profit organization that seeks to cultivate mentoring relationships that provide women with guidance, support, and connections.

  2. Ordered organic-organic multilayer growth

    DOEpatents

    Forrest, Stephen R.; Lunt, Richard R.

    2016-04-05

    An ordered multilayer crystalline organic thin film structure is formed by depositing at least two layers of thin film crystalline organic materials successively wherein the at least two thin film layers are selected to have their surface energies within .+-.50% of each other, and preferably within .+-.15% of each other, whereby every thin film layer within the multilayer crystalline organic thin film structure exhibit a quasi-epitaxial relationship with the adjacent crystalline organic thin film.

  3. Ordered organic-organic multilayer growth

    DOEpatents

    Forrest, Stephen R; Lunt, Richard R

    2015-01-13

    An ordered multilayer crystalline organic thin film structure is formed by depositing at least two layers of thin film crystalline organic materials successively wherein the at least two thin film layers are selected to have their surface energies within .+-.50% of each other, and preferably within .+-.15% of each other, whereby every thin film layer within the multilayer crystalline organic thin film structure exhibit a quasi-epitaxial relationship with the adjacent crystalline organic thin film.

  4. Agriculture: Organic Farming

    EPA Pesticide Factsheets

    Organic Farming - Organically grown food is food grown and processed using no synthetic fertilizers or pesticides. Pesticides derived from natural sources (such as biological pesticides) may be used in producing organically grown food.

  5. A Scarcity of Organs.

    ERIC Educational Resources Information Center

    Areen, Judith

    1988-01-01

    Resistance to organ donation and the continuing shortage of donated organs is discussed and four legal approaches to organ acquisition are examined. A fifth, based on the principle of supported individual autonomy, is proposed. (MSE)

  6. Yersinia enterocolitica organism (image)

    MedlinePlus

    This picture shows the organism Yersinia enterocolitica . Yersinia organisms cause a wide range of disease but are most often associated with diarrhea or gastrointestinal symptoms. Yersinia infection is ...

  7. Successful organic dairy systems

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Demand for organic dairy products has continually increased and at times outpaced supply for a number of years. This has created favorable milk pricing for certified organic dairy farmers, as the stability of organic milk prices has provided organic dairy farmers with a security not found in the con...

  8. Learning Organization Issues.

    ERIC Educational Resources Information Center

    1999

    This document contains four symposium papers on learning organization issues. "How Action Learning Builds the Learning Organization: A Conceptual Analysis" (Michael Marquardt, Ty Alexander) is a systematic examination of four subsystems of learning organizations (learning dynamics, organization renewal, people empowerment, knowledge…

  9. From Learning Organization to Practically Wise Organization

    ERIC Educational Resources Information Center

    Rowley, Jennifer; Gibbs, Paul

    2008-01-01

    Purpose: Although the notion of wisdom confronts the economic rationale of business organizations, this paper aims to argue that organizations are coming under increasing pressure not only to learn, change and adapt, but also to take actions that are ethically acceptable and respond to the expectations of multiple stakeholders, or in other words…

  10. Internet organ solicitation, explained.

    PubMed

    Williams, Mark E

    2006-01-01

    The growth of internet-based communications and the increasing demand for living organ donors are resulting in more use of Web sites for organ solicitation. Web resources have the capacity to improve public awareness about both organ donations and transplant outcomes. Rules for organ donation and fair allocation must follow legal principles regarding organ solicitation. Categories of internet recipient/donor matching services include "clearing house," "membership," and "individual" sites. All these raise ethical concerns related to the individual recipient/donor relationship and to the current system of organ allocation. However, a lack of rules and regulations regarding internet solicitation exists. Several pragmatic steps are proposed.

  11. Mixed crystal organic scintillators

    DOEpatents

    Zaitseva, Natalia P; Carman, M Leslie; Glenn, Andrew M; Hamel, Sebastien; Hatarik, Robert; Payne, Stephen A; Stoeffl, Wolfgang

    2014-09-16

    A mixed organic crystal according to one embodiment includes a single mixed crystal having two compounds with different bandgap energies, the organic crystal having a physical property of exhibiting a signal response signature for neutrons from a radioactive source, wherein the signal response signature does not include a significantly-delayed luminescence characteristic of neutrons interacting with the organic crystal relative to a luminescence characteristic of gamma rays interacting with the organic crystal. According to one embodiment, an organic crystal includes bibenzyl and stilbene or a stilbene derivative, the organic crystal having a physical property of exhibiting a signal response signature for neutrons from a radioactive source.

  12. Structural Organization of DNA.

    ERIC Educational Resources Information Center

    Banfalvi, Gaspar

    1986-01-01

    Explains the structural organization of DNA by providing information on the primary, secondary, tertiary, and higher organization levels of the molecule. Also includes illustrations and descriptions of sign-inversion and rotating models for supercoiling of DNA. (ML)

  13. Pelvic Organ Prolapse

    MedlinePlus

    ... occurs when the tissue and muscles of the pelvic floor no longer support the pelvic organs resulting in ... organ prolapse. Supporting muscles and tissue of the pelvic floor may become torn or stretched because of labor ...

  14. Campylobacter jejuni organism (image)

    MedlinePlus

    ... after a person has been exposed to the organism. Campylobacter jejuni is one of the most common ... ill cat or dog. This is what campylobacter organisms look like through a microscope. (Image courtesy of ...

  15. Organics go hybrid

    NASA Astrophysics Data System (ADS)

    Lanzani, Guglielmo; Petrozza, Annamaria; Caironi, Mario

    2017-01-01

    From displays to solar cells, the field of organic optoelectronics has come a long way over the past 50 years, but the realization of an electrically pumped organic laser remains elusive. The answer may lie with hybrid organic-inorganic materials called perovskites.

  16. Organic photosensitive devices

    DOEpatents

    Rand, Barry P; Forrest, Stephen R

    2013-11-26

    The present invention generally relates to organic photosensitive optoelectronic devices. More specifically, it is directed to organic photosensitive optoelectronic devices having a photoactive organic region containing encapsulated nanoparticles that exhibit plasmon resonances. An enhancement of the incident optical field is achieved via surface plasmon polariton resonances. This enhancement increases the absorption of incident light, leading to a more efficient device.

  17. What is organic certification?

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Certified organic crop production is a holistic approach to sustainable and healthy food production to enhance the well being of the consumer, while protecting natural resources. Organic certification was implemented by the National Organic Program (NOP) in 2002 in recognition of the necessity for c...

  18. Teaching Organic Gardening.

    ERIC Educational Resources Information Center

    Reemer, Rita, Ed.

    This teaching guide is designed as a text composed of factual outlines to help teachers interpret the organic method of gardening. Organized as a practical course for elementary through adult education levels, it presents examples and activities on how to plan, start, and maintain an organic garden. The first five chapters cover history and…

  19. Organizations as Social Inventions.

    ERIC Educational Resources Information Center

    Greenfield, T. Barr

    In discussing what is meant by the concept "organization," the author raises the questions, "What is an organization that it can have such a thing as a goal?" and, assuming it appropriate to speak of organizational goals, "how do the goals of individuals bear on those of the organization?" The author submits that answers to these questions raise…

  20. Inverted organic photosensitive devices

    DOEpatents

    Forrest, Stephen R.; Bailey-Salzman, Rhonda F.

    2016-12-06

    The present disclosure relates to organic photosensitive optoelectronic devices grown in an inverted manner. An inverted organic photosensitive optoelectronic device of the present disclosure comprises a reflective electrode, an organic donor-acceptor heterojunction over the reflective electrode, and a transparent electrode on top of the donor-acceptor heterojunction.

  1. Cultural Issues in Organizations.

    ERIC Educational Resources Information Center

    1999

    This document contains four symposium papers on cultural issues in organizations. "Emotion Management and Organizational Functions: A Study of Action in a Not-for-Profit Organization" (Jamie Callahan Fabian) uses Hochschild's emotion systems theory and Parsons' social systems theory to explain why members of an organization managed their…

  2. Organ Harvesting and Transplants

    ERIC Educational Resources Information Center

    Baskette, Kimberly G.; Ritz, John M.

    2010-01-01

    Humans and animals need healthy organs to live. Due to medical conditions and accidents, some organs fail to function properly. For these reasons, the medical community has experimented and can now perform successful organ transplants, allowing patients to continue to live their lives. Many countries have medical programs where individuals can…

  3. Organic watermelon production systems

    Technology Transfer Automated Retrieval System (TEKTRAN)

    The increasing perception by consumers that organic food tastes better and is healthier continues to expand the demand for organically produced crops. Research investigating certified organic production requires a systems approach to determine the optimum combination of individual components to max...

  4. The Semantic Learning Organization

    ERIC Educational Resources Information Center

    Sicilia, Miguel-Angel; Lytras, Miltiadis D.

    2005-01-01

    Purpose: The aim of this paper is introducing the concept of a "semantic learning organization" (SLO) as an extension of the concept of "learning organization" in the technological domain. Design/methodology/approach: The paper takes existing definitions and conceptualizations of both learning organizations and Semantic Web technology to develop…

  5. Organic herbicide update

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Weed research is the top research priority among organic producers. Very few chemical weed control options are approved for organic use (corn gluten meal, vinegar, clove oil, and most recently ammonium pelargonate ), but additional compounds are under investigation and pursuing organic approval. C...

  6. Organic chemistry in space

    NASA Technical Reports Server (NTRS)

    Johnson, R. D.

    1977-01-01

    Organic cosmochemistry, organic materials in space exploration, and biochemistry of man in space are briefly surveyed. A model of Jupiter's atmosphere is considered, and the search for organic molecules in the solar system and in interstellar space is discussed. Materials and analytical techniques relevant to space exploration are indicated, and the blood and urine analyses performed on Skylab are described.

  7. Challenges in organ transplantation.

    PubMed

    Beyar, Rafael

    2011-04-01

    Organ transplantation has progressed tremendously with improvements in surgical methods, organ preservation, and pharmaco-immunologic therapies and has become a critical pathway in the management of severe organ failure worldwide. The major sources of organs are deceased donors after brain death; however, a substantial number of organs come from live donations, and a significant number can also be obtained from non-heart-beating donors. Yet, despite progress in medical, pharmacologic, and surgical techniques, the shortage of organs is a worldwide problem that needs to be addressed internationally at the highest possible levels. This particular field involves medical ethics, religion, and society behavior and beliefs. Some of the critical ethical issues that require aggressive interference are organ trafficking, payments for organs, and the delicate balance in live donations between the benefit to the recipient and the possible harm to the donor and others. A major issue in organ transplantation is the definition of death and particularly brain death. Another major critical factor is the internal tendency of a specific society to donate organs. In the review below, we will discuss the various challenges that face organ donation worldwide, and particularly in Israel, and some proposed mechanisms to overcome this difficulty.

  8. Organs as inheritable property?

    PubMed

    Voo, Teck Chuan; Holm, Soren

    2014-01-01

    It has been argued that organs should be treated as individual tradable property like other material possessions and assets, on the basis that this would promote individual freedom and increase efficiency in addressing the shortage of organs for transplantation. If organs are to be treated as property, should they be inheritable? This paper seeks to contribute to the idea of organs as inheritable property by providing a defence of a default of the family of a dead person as inheritors of transplantable organs. In the course of discussion, various succession rules for organs and their justifications will be suggested. We then consider two objections to organs as inheritable property. Our intention here is to provoke further thought on whether ownership of one's body parts should be assimilated to property ownership.

  9. Post-Issuance Compliance: How to Live with a Bond Issue

    ERIC Educational Resources Information Center

    Kreiser, Donna L.; Cowburn, Laura

    2010-01-01

    The Internal Revenue Service (IRS) has announced that post-issuance tax compliance is among its highest priorities. This is supported by the recently imposed annual reporting requirement on nonprofit corporations regarding the application and use of tax-exempt bonds issued for their benefit. School districts issuing tax-exempt bonds often spend…

  10. 75 FR 39730 - Tribal Economic Development Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-12

    .... Cross III, Office of Tax Policy, at (202) 622-1322. SUPPLEMENTARY INFORMATION: Introduction and... temporary category of tax-exempt bonds with lower borrowing costs for Indian tribal governments, known as...'' standard for tax-exempt governmental bond financing by Indian tribal governments under Section 7871(c)....

  11. 48 CFR 53.229 - Taxes (SF's 1094, 1094-A).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... (CONTINUED) CLAUSES AND FORMS FORMS Prescription of Forms 53.229 Taxes (SF's 1094, 1094-A). SF 1094 (Rev. 12/96), U.S. Tax Exemption Form, and SF 1094-A (Rev. 12/96), Tax Exemption Forms Accountability Record... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Taxes (SF's 1094,...

  12. 48 CFR 53.229 - Taxes (SF's 1094, 1094-A).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... (CONTINUED) CLAUSES AND FORMS FORMS Prescription of Forms 53.229 Taxes (SF's 1094, 1094-A). SF 1094 (Rev. 12/96), U.S. Tax Exemption Form, and SF 1094-A (Rev. 12/96), Tax Exemption Forms Accountability Record... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Taxes (SF's 1094,...

  13. 48 CFR 53.229 - Taxes (SF's 1094, 1094-A).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... (CONTINUED) CLAUSES AND FORMS FORMS Prescription of Forms 53.229 Taxes (SF's 1094, 1094-A). SF 1094 (Rev. 12/96), U.S. Tax Exemption Form, and SF 1094-A (Rev. 12/96), Tax Exemption Forms Accountability Record... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Taxes (SF's 1094,...

  14. 48 CFR 53.229 - Taxes (SF's 1094, 1094-A).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... (CONTINUED) CLAUSES AND FORMS FORMS Prescription of Forms 53.229 Taxes (SF's 1094, 1094-A). SF 1094 (Rev. 12/96), U.S. Tax Exemption Form, and SF 1094-A (Rev. 12/96), Tax Exemption Forms Accountability Record... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Taxes (SF's 1094,...

  15. 48 CFR 53.229 - Taxes (SF's 1094, 1094-A).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... (CONTINUED) CLAUSES AND FORMS FORMS Prescription of Forms 53.229 Taxes (SF's 1094, 1094-A). SF 1094 (Rev. 12/96), U.S. Tax Exemption Form, and SF 1094-A (Rev. 12/96), Tax Exemption Forms Accountability Record... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Taxes (SF's 1094,...

  16. 24 CFR 881.208 - Financing.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... with tax-exempt obligations, the terms and conditions will be approved in accordance with the following: (1) An issuer of obligations that are tax-exempt under any provision of Federal law or regulation... insurance programs under the National Housing Act; and (3) Financing by tax-exmpt bonds or other...

  17. 26 CFR 1.812-3 - Computation of loss from operations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... every item of investment yield (including tax-exempt interest, partially tax-exempt interest, and... corporations. (b) Illustration of principles. The application of paragraph (a) of this section may be... items taken into account under section 809(c) amounting to $150,000, its share of the investment...

  18. Second-generation legal issues in integrated delivery systems.

    PubMed

    Teske, J M

    1995-01-01

    The formation and operation of integrated healthcare delivery systems raise significant legal issues. Some of these issues, such as antitrust, tax-exempt status, and fraud and abuse, have been discussed extensively. However, other legal issues, such as those involving management of business risk, use of systemwide information management, and securing of tax-exempt financing, have not received much attention.

  19. 24 CFR 811.102 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... PROGRAM) TAX EXEMPTION OF OBLIGATIONS OF PUBLIC HOUSING AGENCIES AND RELATED AMENDMENTS § 811.102... rights and obligations of the issuer, bondholders, owner and trustee in connection with the tax-exempt... worth of all payments of principal and interest to be paid on the obligations is equal to the...

  20. 48 CFR 229.402-70 - Additional provisions and clauses.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... (Spain), in solicitations and contracts requiring the import into Spain of supplies for construction... at 252.229-7005, Tax Exemptions (Spain). If the solicitation includes the provision at FAR 52.204-7... contract performance will be in Spain. (2) Use the provision at 252.229-7013, Tax Exemptions...

  1. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (2) the long-term tax exempt rate (as defined in section 382(f)) for the calendar month in which the... corporation (as determined under section 382(e)) on the testing date, by (2) The long-term tax exempt rate (as... long as such shareholder continues to own less than five percent of the stock of the loss...

  2. "Do good and talk about it". A CHRISTUS health study emphasizes the importance of telling our stories to the public.

    PubMed

    Meyer, Donna; Wei, Raymond

    2005-01-01

    In a time of public scrutiny, it is paramount that Catholic health care organizations examine their commitments to their communities and effectively communicate community benefit activities to stakeholders-employees, physicians, patients, and the public. CHRISTUS Academy, a leadership development program at CHRISTUS Health, Irving, TX, conducted two studies regarding community benefit. The first researched community benefit practices at more than 20 highly respected, tax-exempt CHA- and VHA-member organizations, comparing them with the practices of about 40 publicly traded, for-profit organizations. The primary conclusion was that community benefit is not just about measuring the numbers-it is also about "telling the story." Unlike the for-profit organizations, tax-exempt health care organizations tend to struggle with adequately measuring and reporting their community contributions. In a second study, the academy surveyed CHRISTUS Health's employees and physicians regarding their knowledge of the system's commitment vis-à-vis identifying and meeting community needs. The vast majority said the system is important to the community and is actively involved in understanding and meeting the needs of the community. However, they also ranked the system lower in terms of working with other community organizations, being a leader in community health, and being known for sponsoring volunteer activities. These lower rankings indicate that the community benefit activities are not well publicized or known within the organization. Catholic health organizations must take an active approach in communicating their work to the public, the media, and each other. In doing so, they fulfill an integral part their mission.

  3. Organic photosensitive devices

    DOEpatents

    Peumans, Peter; Forrest, Stephen R.

    2013-01-22

    A photoactive device is provided. The device includes a first electrode, a second electrode, and a photoactive region disposed between and electrically connected to the first and second electrodes. The photoactive region further includes an organic donor layer and an organic acceptor layer that form a donor-acceptor heterojunction. The mobility of holes in the organic donor region and the mobility of electrons in the organic acceptor region are different by a factor of at least 100, and more preferably a factor of at least 1000. At least one of the mobility of holes in the organic donor region and the mobility of electrons in the organic acceptor region is greater than 0.001 cm.sup.2/V-sec, and more preferably greater than 1 cm.sup.2/V-sec. The heterojunction may be of various types, including a planar heterojunction, a bulk heterojunction, a mixed heterojunction, and a hybrid planar-mixed heterojunction.

  4. Organic contaminant separator

    DOEpatents

    Del Mar, Peter; Hemberger, Barbara J.

    1991-01-01

    A process of sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium by (a) passing an initial aqueous medium including a minor amount of the organic contaminant through a polyolefin tube having an internal diameter of from about 0.01 to about 2.0 millimeters and being of sufficient length to permit the organic contaminant to adhere to the tube, (b) passing a solvent through the tube, said solvent capable of separating the adhered organic contaminant from the tube. Further, a chromatographic apparatus for sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium, said apparatus including a polyolefin tube having an internal diameter of from about 0.01 to about 2.0 millimeters and being of sufficient length to permit an organic contaminant contained within an aqueous medium passed therethrough to adhere to the tube is disclosed.

  5. The Knowing Organization as Learning Organization.

    ERIC Educational Resources Information Center

    Choo, Chun Wei

    2001-01-01

    In organizational knowledge cycles there is continuous flow of information between sensemaking, knowledge creation, and decision making. The outcome of information use in one provides the context and resources for use in another. The example of the World Health Organization's smallpox eradication program illustrates a continuous cycle of…

  6. Organics on Mars?

    PubMed

    ten Kate, Inge L

    2010-01-01

    Organics are expected to exist on Mars based on meteorite infall, in situ production, and any possible biological sources. Yet they have not been detected on the martian surface; are they there, or are we not capable enough to detect them? The Viking gas chromatograph-mass spectrometer did not detect organics in the headspace of heated soil samples with a detection limit of parts per billion. This null result strongly influenced the interpretation of the reactivity seen in the Viking biology experiments and led to the conclusion that life was not present and, instead, that there was some chemical reactivity in the soil. The detection of perchlorates in the martian soil by instruments on the Phoenix lander and the reports of methane in the martian atmosphere suggest that it may be time to reconsider the question of organics. The high-temperature oxidizing properties of perchlorate will promote combustion of organics in pyrolytic experiments and may have affected the ability of both Phoenix's organic analysis experiment and the Viking mass spectrometer experiments to detect organics. So the question of organics on Mars remains open. A primary focus of the upcoming Mars Science Laboratory will be the detection and identification of organic molecules by means of thermal volatilization, followed by gas chromatography-mass spectrometry--as was done on Viking. However, to enhance organic detectability, some of the samples will be processed with liquid derivatization agents that will dissolve organics from the soil before pyrolysis, which may separate them from the soil perchlorates. Nonetheless, the problem of organics on Mars is not solved, and for future missions other organic detection techniques should therefore be considered as well.

  7. Organic substances in water

    USGS Publications Warehouse

    Greeson, Phillip E.

    1981-01-01

    This is the third of several compilations of briefing papers on water quality by the U.S. Geological Survey. Each briefing paper is prepared in a simple, nontechnical, easy-to-understand manner. This U.S. Geological Survey Circular contains papers on selected organic substances in water. Briefing papers are included on ' Why study organic substances in water. ', ' Taste and odor in water ', and ' Classification and fractionation of organic solutes in natural waters'. (USGS)

  8. Origins of organic geochemistry

    USGS Publications Warehouse

    Kvenvolden, K.A.

    2008-01-01

    When organic geochemistry actually began as a recognized geoscience is a matter of definition and perspective. Constraints on its beginning are placed by the historical development of its parent disciplines, geology and organic chemistry. These disciplines originated independently and developed in parallel, starting in the latter half of the 18th century and flourishing thereafter into the 21st century. Organic geochemistry began sometime between 1860 and 1983; I argue that 1930 is the best year to mark its origin.

  9. Organics on Mars?

    NASA Astrophysics Data System (ADS)

    ten Kate, Inge L.

    2010-08-01

    Organics are expected to exist on Mars based on meteorite infall, in situ production, and any possible biological sources. Yet they have not been detected on the martian surface; are they there, or are we not capable enough to detect them? The Viking gas chromatograph-mass spectrometer did not detect organics in the headspace of heated soil samples with a detection limit of parts per billion. This null result strongly influenced the interpretation of the reactivity seen in the Viking biology experiments and led to the conclusion that life was not present and, instead, that there was some chemical reactivity in the soil. The detection of perchlorates in the martian soil by instruments on the Phoenix lander and the reports of methane in the martian atmosphere suggest that it may be time to reconsider the question of organics. The high-temperature oxidizing properties of perchlorate will promote combustion of organics in pyrolytic experiments and may have affected the ability of both Phoenix's organic analysis experiment and the Viking mass spectrometer experiments to detect organics. So the question of organics on Mars remains open. A primary focus of the upcoming Mars Science Laboratory will be the detection and identification of organic molecules by means of thermal volatilization, followed by gas chromatography - mass spectrometry - as was done on Viking. However, to enhance organic detectability, some of the samples will be processed with liquid derivatization agents that will dissolve organics from the soil before pyrolysis, which may separate them from the soil perchlorates. Nonetheless, the problem of organics on Mars is not solved, and for future missions other organic detection techniques should therefore be considered as well.

  10. The organization of thanatology.

    PubMed

    Doka, Kenneth J; Heflin-Wells, E Neil; Martin, Terry L; Redmond, Lula M; Schachter, Sherry R

    2011-01-01

    This article explores, using Wilensky's Model of Professionalization, the emergence of professional organizations within the thanatology. The authors review the history of four organizations--The Foundation of Thanatology, Ars Moriendi, The Forum for Death Education and Counseling (now the Association for Death Education and Counseling: A Thanatology Organization [ADEC]), and The International Work Group on Death, Dying, and Bereavement (IWG). The authors speculate on some of the reasons that the first two failed while IWG and ADEC remain viable-while noting challenges that these remaining thanatological organizations will experience as they seek to continue to stay relevant.

  11. ORGANIC CATATONIA: A REVIEW

    PubMed Central

    Ahuja, Niraj

    2000-01-01

    Catatonia is a clinical syndrome associated with a wide variety of psychiatric, medical and neurological disorders. Despite several reports in the literature of a wide range of medical and neurological diseases causing catatonia, there has been a tendency to consider catatonia as purely psychiatric disorder. The review attempts to look at the concept of organic catatonia from a historical viewpoint, including its place in the psychiatric classification, discusses the various etiological causes of organic catatonia, and them goes through some important management issues in organic catatonia. The review suggests that organic catatonic disorder must be first considered in every patient with catatonic signs, particularly in a patient with new onset catatonia. PMID:21407969

  12. Titan's organic chemistry

    NASA Technical Reports Server (NTRS)

    Sagan, C.; Thompson, W. R.; Khare, B. N.

    1985-01-01

    Voyager discovered nine simple organic molecules in the atmosphere of Titan. Complex organic solids, called tholins, produced by irradiation of the simulated Titanian atmosphere, are consistent with measured properties of Titan from ultraviolet to microwave frequencies and are the likely main constituents of the observed red aerosols. The tholins contain many of the organic building blocks central to life on earth. At least 100-m, and possibly kms thicknesses of complex organics have been produced on Titan during the age of the solar system, and may exist today as submarine deposits beneath an extensive ocean of simple hydrocarbons.

  13. Computer-Assisted Organizing

    ERIC Educational Resources Information Center

    Brunner, David James

    2009-01-01

    Organizing refers to methods of distributing physical and symbolic tasks among multiple agents in order to achieve goals. My dissertation investigates the dynamics of organizing in hybrid information processing systems that incorporate both humans and computers. To explain the behavior of these hybrid systems, I develop and partially test a theory…

  14. THE QUASI NONGOVERNMENTAL ORGANIZATION.

    ERIC Educational Resources Information Center

    PIFER, ALAN

    ORGANIZED TO MEET URGENT NATIONAL NEEDS, PROVIDE INDEPENDENT JUDGMENT, AND OFFER FRESH SOLUTIONS TO COMPLEX PROBLEMS, THE QUASI NONGOVERNMENTAL ORGANIZATION IS DEFINED AS A NONPROFIT ASSOCIATION OR INSTITUTION LODGED IN THE PRIVATE SECTOR OF SOCIETY BUT FINANCED LARGELY OR ENTIRELY BY THE FEDERAL GOVERNMENT, RESPONSIBLE TO ITS OWN BOARD OF…

  15. Get Organized around Assets

    ERIC Educational Resources Information Center

    Ferlazzo, Larry

    2012-01-01

    Educators, Ferlazzo claims, often perceive English language learners through a lens of deficits. We would serve these learners better, especially as readers, if we viewed them through a lens focused on assets. The author, who was a community organizer for 19 years before becoming an ESL teacher, relates the process of community organizing--helping…

  16. Sustainable Learning Organizations

    ERIC Educational Resources Information Center

    Velazquez, Luis E.; Esquer, Javier; Munguia, Nora E.; Moure-Eraso, Rafael

    2011-01-01

    Purpose: The purpose of this paper is to debate how companies may better become a sustainable learning organization by offering the most used and insightful concepts of sustainability. Design/methodology/approach: Through literature review, learning organization and sustainability perspectives are explored and compared. Findings: Learning…

  17. Resources for Community Organizing.

    ERIC Educational Resources Information Center

    Valadez, Cristina, Comp.

    This document is composed of two parts: a bibliography of community organizing and support materials and a directory of community organizing resource centers. The 25 bibliographic entries are grouped according to subject, and include author, title, publication date, publisher, number of pages, annotation, and ordering information. Subjects…

  18. Are Learning Organizations Pragmatic?

    ERIC Educational Resources Information Center

    Cavaleri, Steven A.

    2008-01-01

    Purpose: The purpose of this paper is to evaluate the future prospects of the popular concept known as the learning organization; to trace the influence of philosophical pragmatism on the learning organization and to consider its potential impact on the future; and to emphasize how pragmatic theories have shaped the development of Deming's total…

  19. Organization Development. Symposium.

    ERIC Educational Resources Information Center

    2002

    This document contains four papers on organization development and human resources. "Identification of Key Predictors of Rapid Change Adaptation in a Service Organization" (Constantine Kontoghiorghes, Carol Hansen) reports on the results of an exploratory study, which suggests that rapid change adaptation will be more likely to occur in…

  20. Enamides: valuable organic substrates.

    PubMed

    Carbery, David R

    2008-10-07

    Enamides display a fine balance of stability and reactivity, which is now leading to their increasing use in organic synthesis. Enamides offer multiple opportunities for the inclusion of nitrogen based functionality into organic systems. Recent examples of these compounds as substrates are discussed in this article.

  1. Stress and the Organization.

    ERIC Educational Resources Information Center

    Davis, Richard H., Ed.

    The proceedings of a conference on stress and the organization, sponsored by the Business Institute in Gerontology, are presented. The materials address the following areas of concern related to the problem of stress, including: (1) physiology and psychological effects; (2) organization-induced stress and its manifestations; (3) mid-life…

  2. HRD Function in Organizations.

    ERIC Educational Resources Information Center

    1998

    This document contains four papers from a symposium on the human resource development (HRD) function in organizations. In "Comparing Quality Profiles of Training Organizations--A Multi-Level Approach" (Martin Mulder), analysis of over 1,300 training projects indicates that variation in quality is almost entirely explained by the…

  3. Mr. Learning Organization.

    ERIC Educational Resources Information Center

    Dumaine, Brian

    1994-01-01

    Peter Senge's learning organization theory suggests that the new challenges of the information age demand radical transformation of businesses, schools, and governments. Examples from Ford, Federal Express, and GS Technologies illustrate the use of the tools of the learning organization. (JOW)

  4. Organization Theory as Ideology.

    ERIC Educational Resources Information Center

    Greenfield, Thomas B.

    The theory that organizations are ideological inventions of the human mind is discussed. Organizational science is described as an ideology which is based upon social concepts and experiences. The main justification for organizational theory is that it attempts to answer why we behave as we do in social organizations. Ways in which ideas and…

  5. MICROWAVES IN ORGANIC SYNTHESIS

    EPA Science Inventory

    The effect of microwaves, a non-ionizing radiation, on organic reactions is described both in polar solvents and under solvent-free conditions. The special applications are highlighted in the context of solventless organic synthesis which involve microwave (MW) exposure of neat r...

  6. Self-organizing plasmas

    NASA Astrophysics Data System (ADS)

    Hayashi, T.; Sato, T.; Complexity Simulation Group

    1999-03-01

    The primary purpose of this paper is to extract a grand view of self-organization through an extensive computer simulation of plasmas. The assertion is made that self-organization is governed by three key processes, i.e. the existence of an open complex system, the existence of information (energy) sources and the existence of entropy generation and expulsion processes. We find that self-organization takes place in an intermittent fashion when energy is supplied continuously from outside. In contrast, when the system state is suddenly changed into a non-equilibrium state externally, the system evolves stepwise and reaches a minimum energy state. We also find that the entropy production rate is maximized whenever a new ordered structure is created and that if the entropy generated during the self-organizing process is expelled from the system, then the self-organized structure becomes more prominent and clear.

  7. Organic chemical evolution

    NASA Technical Reports Server (NTRS)

    Chang, S.

    1981-01-01

    The course of organic chemical evolution preceding the emergence of life on earth is discussed based on evidence of processes occurring in interstellar space, the solar system and the primitive earth. Following a brief review of the equilibrium condensation model for the origin and evolution of the solar system, consideration is given to the nature and organic chemistry of interstellar clouds, comets, Jupiter, meteorites, Venus and Mars, and the prebiotic earth. Major issues to be resolved in the study of organic chemical evolution on earth are identified regarding condensation and accretion in the solar nebula, early geological evolution, the origin and evolution of the atmosphere, organic production rates, organic-inorganic interactions, environmental fluctuations, phase separation and molecular selectivity.

  8. Liver sharing and organ procurement organization performance.

    PubMed

    Gentry, Sommer E; Chow, Eric K H; Massie, Allan; Luo, Xun; Zaun, David; Snyder, Jon J; Israni, Ajay K; Kasiske, Bert; Segev, Dorry L

    2015-03-01

    Whether the liver allocation system shifts organs from better performing organ procurement organizations (OPOs) to poorer performing OPOs has been debated for many years. Models of OPO performance from the Scientific Registry of Transplant Recipients make it possible to study this question in a data-driven manner. We investigated whether each OPO's net liver import was correlated with 2 performance metrics [observed to expected (O:E) liver yield and liver donor conversion ratio] as well as 2 alternative explanations [eligible deaths and incident listings above a Model for End-Stage Liver Disease (MELD) score of 15]. We found no evidence to support the hypothesis that the allocation system transfers livers from better performing OPOs to centers with poorer performing OPOs. Also, having fewer eligible deaths was not associated with a net import. However, having more incident listings was strongly correlated with the net import, both before and after Share 35. Most importantly, the magnitude of the variation in OPO performance was much lower than the variation in demand: although the poorest performing OPOs differed from the best ones by less than 2-fold in the O:E liver yield, incident listings above a MELD score of 15 varied nearly 14-fold. Although it is imperative that all OPOs achieve the best possible results, the flow of livers is not explained by OPO performance metrics, and instead, it appears to be strongly related to differences in demand.

  9. Organic Molecules in Meteorites

    NASA Astrophysics Data System (ADS)

    Martins, Zita

    2015-08-01

    Carbonaceous meteorites are primitive samples from the asteroid belt, containing 3-5wt% organic carbon. The exogenous delivery of organic matter by carbonaceous meteorites may have contributed to the organic inventory of the early Earth. The majority (>70%) of the meteoritic organic material consist of insoluble organic matter (IOM) [1]. The remaining meteoritic organic material (<30%) consists of a rich organic inventory of soluble organic compounds, including key compounds important in terrestrial biochemistry [2-4]. Different carbonaceous meteorites contain soluble organic molecules with different abundances and distributions, which may reflect the extension of aqueous alteration or thermal metamorphism on the meteorite parent bodies. Extensive aqueous alteration on the meteorite parent body may result on 1) the decomposition of α-amino acids [5, 6]; 2) synthesis of β- and γ-amino acids [2, 6-9]; 3) higher relative abundances of alkylated polycyclic aromatic hydrocarbons (PAHs) [6, 10]; and 4) higher L-enantiomer excess (Lee) value of isovaline [6, 11, 12].The soluble organic content of carbonaceous meteorites may also have a contribution from Fischer-Tropsch/Haber-Bosch type gas-grain reactions after the meteorite parent body cooled to lower temperatures [13, 14].The analysis of the abundances and distribution of the organic molecules present in meteorites helps to determine the physical and chemical conditions of the early solar system, and the prebiotic organic compounds available on the early Earth.[1] Cody and Alexander (2005) GCA 69, 1085. [2] Cronin and Chang (1993) in: The Chemistry of Life’s Origin. pp. 209-258. [3] Martins and Sephton (2009) in: Amino acids, peptides and proteins in organic chemistry. pp. 1-42. [4] Martins (2011) Elements 7, 35. [5] Botta et al. (2007) MAPS 42, 81. [6] Martins et al. (2015) MAPS, in press. [7] Cooper and Cronin (1995) GCA 59, 1003. [8] Glavin et al. (2006) MAPS. 41, 889. [9] Glavin et al. (2011) MAPS 45, 1948. [10

  10. Organic Separation Test Results

    SciTech Connect

    Russell, Renee L.; Rinehart, Donald E.; Peterson, Reid A.

    2014-09-22

    Separable organics have been defined as “those organic compounds of very limited solubility in the bulk waste and that can form a separate liquid phase or layer” (Smalley and Nguyen 2013), and result from three main solvent extraction processes: U Plant Uranium Recovery Process, B Plant Waste Fractionation Process, and Plutonium Uranium Extraction (PUREX) Process. The primary organic solvents associated with tank solids are TBP, D2EHPA, and NPH. There is concern that, while this organic material is bound to the sludge particles as it is stored in the tanks, waste feed delivery activities, specifically transfer pump and mixer pump operations, could cause the organics to form a separated layer in the tank farms feed tank. Therefore, Washington River Protection Solutions (WRPS) is experimentally evaluating the potential of organic solvents separating from the tank solids (sludge) during waste feed delivery activities, specifically the waste mixing and transfer processes. Given the Hanford Tank Waste Treatment and Immobilization Plant (WTP) waste acceptance criteria per the Waste Feed Acceptance Criteria document (24590-WTP-RPT-MGT-11-014) that there is to be “no visible layer” of separable organics in the waste feed, this would result in the batch being unacceptable to transfer to WTP. This study is of particular importance to WRPS because of these WTP requirements.

  11. Organic Compounds in Stardust

    NASA Technical Reports Server (NTRS)

    McKay, David S.; Clemett. Simon J.; Sandford, Scott A.; Nakamura-Messenger, Keiko; Hoerz, Fredrich

    2011-01-01

    The successful return of the STARDUST spacecraft provides a unique opportunity to investigate the nature and distribution of organic matter in cometary dust particles collected from Comet 81P/Wild-2. Analysis of individual cometary impact tracks in silica aerogel using the technique of two-step laser mass spectrometry (L2MS) demonstrates the presence of complex aromatic organic matter. While concerns remain as to the organic purity of the aerogel collection medium and the thermal effects associated with hypervelocity capture, the majority of the observed organic species appear indigenous to the impacting particles and are hence of cometary origin. While the aromatic fraction of the total organic matter present is believed to be small, it is notable in that it appears to be N-rich. Spectral analysis in combination with instrumental detection sensitivities suggest that N is incorporated predominantly in the form of aromatic nitriles (R-C N). While organic species in the STARDUST samples do share some similarities with those present in the matrices of carbonaceous chondrites, the closest match is found with stratospherically collected interplanetary dust particles. These findings are consistent with the notion that a fraction of interplanetary dust is of cometary origin. The presence of complex organic N-containing species in comets has astrobiological implications since comets are likely to have contributed to the prebiotic chemical inventory of both the Earth and Mars.

  12. Negotiating roadblocks to IDS-physician equity joint ventures.

    PubMed

    Dubow, S F; Benoff, M

    1998-09-01

    Integrated delivery systems (IDSs) may find that forming an equity joint venture relationship with a physician group practice is the best way to integrate physicians into their networks. IDSs have a choice between two basic equity structures: affiliated group practice, in which a management services organization (MSO) handles all practice management infrastructure and the physician group is a physician-only organization; and integrated group practice, in which the physician group encompasses both the physician practice and the administrative infrastructure. The choice of equity structure and how it should be implemented hinge on several legal issues, including the existence of a corporate-practice-of-medicine statute in the IDS's state, compliance with the Federal antikickback statute and Stark laws, and various issues regarding the IDS's tax-exempt status. IDSs also should consider pragmatic issues, particularly those associated with aligning the economic incentives of the two partners.

  13. Merger failure: a five-year journey examined.

    PubMed

    Eberhart, J L

    2001-04-01

    In 1994, Catholic Medical Center and Elliot Hospital in Manchester, New Hampshire, merged to form Optima Health, a full-ownership, not-for-profit IDS. Initially, Optima Health was an economic success. A number of strategic miscalculations, however, led to the IDS's demise. First, Optima Health's leaders failed to fully consider the divergent cultures of the two hospitals, particularly with respect to their religious differences. Second, Optima Health's leaders did not anticipate the public's response to the organization's consolidation plan. And third, the consolidation was found to have changed the charitable missions of the two tax-exempt hospitals in violation of Federal laws regarding charitable trusts. The issues combined to undermine the commitment of the organization's leaders to the consolidation strategy, and Optima Health was dissolved.

  14. Cryopreservation of Living Organs

    NASA Astrophysics Data System (ADS)

    Tanasawa, Ichiro; Nagata, Shinichi; Kimura, Naohiro

    Cryopreservation is considered to be the most promising way of preserving living organs or tissues for a long period of time without casuing any damage to their biological functions. However, cryopreservation has been succeeded only for simple and small-size tissues such as spermatozoon, ovum, erythrocyte, bone marrow and cornea. Cryopreservation of more complex and large-scale organs are not yet succssful. The authors have attempted to establish a technique for cryopreservation of larger living organs. An experiment was carried out using daphnia (water flea). The optimum rates of freezing and thawing were determined together with the optimum selection of cryoprotectant. High recovery rate was achieved under these conditions.

  15. Hydrothermal organic synthesis experiments

    NASA Technical Reports Server (NTRS)

    Shock, Everett L.

    1992-01-01

    Ways in which heat is useful in organic synthesis experiments are described, and experiments on the hydrothermal destruction and synthesis of organic compounds are discussed. It is pointed out that, if heat can overcome kinetic barriers to the formation of metastable states from reduced or oxidized starting materials, abiotic synthesis under hydrothermal conditions is a distinct possibility. However, carefully controlled experiments which replicate the descriptive variables of natural hydrothermal systems have not yet been conducted with the aim of testing the hypothesis of hydrothermal organic systems.

  16. Hospital development and the performance of organ procurement organizations.

    PubMed

    McKinney, M M; Begun, J W; Ozcan, Y A

    1998-06-01

    With more than 56,000 patients on the national waiting list for organ transplants and relatively little growth in the number of donors, organ procurement organizations now recognize the need to aggressively market their services and the range of donor procurement opportunities to hospital personnel. This study examines the types and levels of hospital development activities being conducted by organ procurement organizations, the characteristics of organ procurement organizations that are more involved in hospital development, and the relationship between hospital development and organ procurement. Results from a national survey indicate that, as of the mid-1990s, organ procurement organizations had not made major investments in hospital development despite an increased recognition of the importance of these activities. Organ procurement organizations whose directors were more committed to hospital development exhibited higher levels of hospital development activity. Efforts to formalize hospital development activities through the establishment of a hospital development department and evaluation standards were associated with more organs procured per donor.

  17. Volatile Organic Compounds (VOCs)

    MedlinePlus

    ... United States Environmental Protection Agency Search Search Indoor Air Quality (IAQ) Share Facebook Twitter Google+ Pinterest Contact Us Volatile Organic Compounds' Impact on Indoor Air Quality On this page: Introduction Sources Health Effects Levels ...

  18. Small Scale Organic Techniques

    ERIC Educational Resources Information Center

    Horak, V.; Crist, DeLanson R.

    1975-01-01

    Discusses the advantages of using small scale experimentation in the undergraduate organic chemistry laboratory. Describes small scale filtration techniques as an example of a semi-micro method applied to small quantities of material. (MLH)

  19. Porous organic molecules

    NASA Astrophysics Data System (ADS)

    Holst, James R.; Trewin, Abbie; Cooper, Andrew I.

    2010-11-01

    Most synthetic materials that show molecular-scale porosity consist of one-, two- or three-dimensional networks. Porous metal-organic frameworks in particular have attracted a lot of recent attention. By contrast, discrete molecules tend to pack efficiently in the solid state, leaving as little empty space as possible, which leads to non-porous materials. This Perspective discusses recent developments with discrete organic molecules that are porous in the solid state. Such molecules, which may be either crystalline or amorphous, can be categorized as either intrinsically porous (containing permanent covalent cavities) or extrinsically porous (inefficiently packed). We focus on the possible advantages of organic molecules over inorganic or hybrid systems in terms of molecular solubility, choice of components and functionalities, and structural mobility and responsiveness in non-covalent extended solids. We also highlight the potential for 'undiscovered' porous systems among the large number of cage-like organic molecules that are already known.

  20. The NASA Organization

    NASA Technical Reports Server (NTRS)

    1994-01-01

    This Handbook, effective 13 September 1994, documents the NASA organization, defines terms, and sets forth the policy and requirements for establishing, modifying, and documenting the NASA organizational structure and for assigning organizational responsibilities.

  1. Micro-Organ Devices

    NASA Technical Reports Server (NTRS)

    Gonda, Steven R.; Leslie, Julia; Chang, Robert C.; Starly, Binil; Sun, Wei; Culbertson, Christopher; Holtorf, Heidi

    2009-01-01

    Micro-organ devices (MODs) are being developed to satisfy an emerging need for small, lightweight, reproducible, biological-experimentati on apparatuses that are amenable to automated operation and that imp ose minimal demands for resources (principally, power and fluids). I n simplest terms, a MOD is a microfluidic device containing a variety of microstructures and assemblies of cells, all designed to mimic a complex in vivo microenvironment by replicating one or more in vivo micro-organ structures, the architectures and composition of the extr acellular matrices in the organs of interest, and the in vivo fluid flows. In addition to microscopic flow channels, a MOD contains one or more micro-organ wells containing cells residing in microscopic e xtracellular matrices and/or scaffolds, the shapes and compositions o f which enable replication of the corresponding in vivo cell assembl ies and flows.

  2. Soil Organic Chemistry.

    ERIC Educational Resources Information Center

    Anderson, G.

    1979-01-01

    A brief review is presented of some of the organic compounds and reactions that occur in soil. Included are nitrogenous compounds, compounds of phosphorus and sulfur, carbohydrates, phenolic compounds, and aliphatic acids. (BB)

  3. Biomaterials in Artificial Organs.

    ERIC Educational Resources Information Center

    Kambic, Helen E.; And Others

    1986-01-01

    Biomaterials are substances or combinations of substances that can be used in a system that treats, augments, or replaces any tissue, organ, or body function. The nature and role of these substances, particularly in the cadiovascular system, are discussed. (JN)

  4. Organizing Your Hard Disk.

    ERIC Educational Resources Information Center

    Stocker, H. Robert; Hilton, Thomas S. E.

    1991-01-01

    Suggests strategies that make hard disk organization easy and efficient, such as making, changing, and removing directories; grouping files by subject; naming files effectively; backing up efficiently; and using PATH. (JOW)

  5. Trace Organic Analysis

    ERIC Educational Resources Information Center

    Ember, Lois R.

    1978-01-01

    Trace organic analysis (TOA) is seen as a more useful way to quantify environmental pollutants. Current practices and future trends are discussed in detail. Seven steps in TOA are identified: collection, storage, extraction, concentration, isolation, identification, and quantification. (MA)

  6. Virtual Organizations: An Overview

    NASA Astrophysics Data System (ADS)

    Nami, Mohammad Reza

    The need to remain competitive in the open market forces companies to concentrate on their core competencies while searching for alliances when additional skills or resources are needed to fulfill business opportunities. The changing business situation of companies and customer needs have motivated researchers to introduce Virtual Organization (VO) idea. A Virtual Organization is always a form of partnership and managing partners and handling partnerships are crucial. Virtual organizations are defined as a temporary collection of enterprises that cooperate and share resources, knowledge, and competencies to better respond to business opportunities. This paper presents base concepts of virtual organizations including properties, management concepts, operational concepts, and main issues in collaboration such as security and authentication.

  7. Safety organizations and experts

    NASA Technical Reports Server (NTRS)

    Mandel, G.; Rubinstein, R. I.; Pinto, J. J.; Meschkow, S. Z.

    1977-01-01

    Handbook lists organizations and experts in specific, well defined areas of safety technology. Special emphasis is given to relevant safety information sources on aircraft fire hazards and aircraft interior flammability.

  8. Organic Chemistry in Space

    NASA Technical Reports Server (NTRS)

    Charnley, Steven

    2009-01-01

    Astronomical observations, theoretical modeling, laboratory simulation and analysis of extraterrestrial material have enhanced our knowledge of the inventory of organic matter in the interstellar medium (ISM) and on small bodies such as comets and asteroids (Ehrenfreund & Charnley 2000). Comets, asteroids and their fragments, meteorites and interplanetary dust particles (IDPs), contributed significant amounts of extraterrestrial organic matter to the young Earth. This material degraded and reacted in a terrestrial prebiotic chemistry to form organic structures that may have served as building blocks for life on the early Earth. In this talk I will summarize our current understanding of the organic composition and chemistry of interstellar clouds. Molecules of astrobiological relevance include the building blocks of our genetic material: nucleic acids, composed of subunits such as N-heterocycles (purines and pyrimidines), sugars and amino acids. Signatures indicative of inheritance of pristine and modified interstellar material in comets and meteorites will also be discussed.

  9. Underfunding in Terrorist Organizations

    NASA Astrophysics Data System (ADS)

    Shapiro, Jacob N.; Siegel, David A.

    A review of international terrorist activity reveals a pattern of financially strapped operatives working for organizations that seem to have plenty of money. To explain this observation, and to examine when restricting terrorists’ funds will reduce their lethality, we model a hierarchical terror organization in which leaders delegate financial and logistical tasks to middlemen, but cannot perfectly monitor them for security reasons. These middlemen do not always share their leaders’ interests: the temptation exists to skim funds from financial transactions. When middlemen are sufficiently greedy and organizations suffer from sufficiently strong budget constraints, leaders will not fund attacks because the costs of skimming are too great. Using general functional forms, we find important nonlinearities in terrorists’ responses to government counter-terrorism. Restricting terrorists’ funds may be ineffective until a critical threshold is reached, at which point cooperation within terrorist organizations begins to break down and further government actions have a disproportionately large impact.

  10. Organic magnetic field sensor

    DOEpatents

    McCamey, Dane; Boehme, Christoph

    2017-01-24

    An organic, spin-dependent magnetic field sensor (10) includes an active stack (12) having an organic material with a spin-dependence. The sensor (10) also includes a back electrical contact (14) electrically coupled to a back of the active stack (12) and a front electrical contact (16) electrically coupled to a front of the active stack (12). A magnetic field generator (18) is oriented so as to provide an oscillating magnetic field which penetrates the active stack (12).

  11. Long range chromatin organization

    PubMed Central

    Acuña, Luciana I Gómez; Kornblihtt, Alberto R

    2014-01-01

    Splicing is a predominantly co-transcriptional process that has been shown to be tightly coupled to transcription. Chromatin structure is a key factor that mediates this functional coupling. In light of recent evidence that shows the importance of higher order chromatin organization in the coordination and regulation of gene expression, we discuss here the possible roles of long-range chromatin organization in splicing and alternative splicing regulation. PMID:25764333

  12. Inverted organic photosensitive device

    DOEpatents

    Forrest, Stephen R.; Tong, Xiaoran; Lee, Jun Yeob; Cho, Yong Joo

    2015-09-08

    There is disclosed a method for preparing the surface of a metal substrate. The present disclosure also relates to an organic photovoltaic device including a metal substrate made by such method. Also disclosed herein is an inverted photosensitive device including a stainless steel foil reflective electrode, an organic donor-acceptor heterojunction over the reflective electrode, and a transparent electrode over the donor-acceptor heterojunction.

  13. Deposition of organic facies

    SciTech Connect

    Huc, A.Y.

    1990-01-01

    The purpose of this book is to present recent advances in organic sedimentology. The papers discuss a wide range of aspects of this field of research. The diverse nature of these papers includes modern environments, considered as present-day analogs of source rock formation; numerical modeling of paleoproductivity; and studies related to specific time periods during which organic matter accumulation has been particularly impressive (the Kimmeridgian, Cenomanian-Turonian, and others).

  14. Interstellar organic chemistry.

    NASA Technical Reports Server (NTRS)

    Sagan, C.

    1972-01-01

    Most of the interstellar organic molecules have been found in the large radio source Sagittarius B2 toward the galactic center, and in such regions as W51 and the IR source in the Orion nebula. Questions of the reliability of molecular identifications are discussed together with aspects of organic synthesis in condensing clouds, degradational origin, synthesis on grains, UV natural selection, interstellar biology, and contributions to planetary biology.

  15. Is old organic matter simple organic matter?

    NASA Astrophysics Data System (ADS)

    Nunan, Naoise; Lerch, Thomas; Pouteau, Valérie; Mora, Philippe; Changey, Fréderique; Kätterer, Thomas; Herrmann, Anke

    2016-04-01

    Bare fallow soils that have been deprived of fresh carbon inputs for prolonged periods contain mostly old, stable organic carbon. In order to shed light on the nature of this carbon, the functional diversity profiles (MicroResp™, Biolog™ and enzyme activity spectra) of the microbial communities of long-term barefallow soils were analysed and compared with those of the microbial communities from their cultivated counterparts. The study was based on the idea that microbial communities adapt to their environment and that therefore the catabolic and enzymatic profiles would reflect the type of substrates available to the microbial communities. The catabolic profiles suggested that the microbial communities in the long-term bare-fallow soil were exposed to a less diverse range of substrates and that these substrates tended to be of simpler molecular forms. Both the catabolic and enzyme activity profiles suggested that the microbial communities from the long-term bare-fallow soils were less adapted to using polymers. These results do not fit with the traditional view of old, stable carbon being composed of complex, recalcitrant polymers. An energetics analysis of the substrate use of the microbial communities for the different soils suggested that the microbial communities from the long-term bare-fallow soils were better adapted to using readily oxidizable,although energetically less rewarding, substrates. Microbial communities appear to adapt to the deprivation of fresh organic matter by using substrates that require little investment.

  16. Tubular organ epithelialisation

    PubMed Central

    Saksena, Rhea; Gao, Chuanyu; Wicox, Mathew; de Mel, Achala

    2016-01-01

    Hollow, tubular organs including oesophagus, trachea, stomach, intestine, bladder and urethra may require repair or replacement due to disease. Current treatment is considered an unmet clinical need, and tissue engineering strategies aim to overcome these by fabricating synthetic constructs as tissue replacements. Smart, functionalised synthetic materials can act as a scaffold base of an organ and multiple cell types, including stem cells can be used to repopulate these scaffolds to replace or repair the damaged or diseased organs. Epithelial cells have not yet completely shown to have efficacious cell–scaffold interactions or good functionality in artificial organs, thus limiting the success of tissue-engineered grafts. Epithelial cells play an essential part of respective organs to maintain their function. Without successful epithelialisation, hollow organs are liable to stenosis, collapse, extensive fibrosis and infection that limit patency. It is clear that the source of cells and physicochemical properties of scaffolds determine the successful epithelialisation. This article presents a review of tissue engineering studies on oesophagus, trachea, stomach, small intestine, bladder and urethral constructs conducted to actualise epithelialised grafts. PMID:28228931

  17. Building a learning organization.

    PubMed

    Garvin, D A

    1993-01-01

    Continuous improvement programs are proliferating as corporations seek to better themselves and gain an edge. Unfortunately, however, failed programs far outnumber successes, and improvement rates remain low. That's because most companies have failed to grasp a basic truth. Before people and companies can improve, they first must learn. And to do this, they need to look beyond rhetoric and high philosophy and focus on the fundamentals. Three critical issues must be addressed before a company can truly become a learning organization, writes HBS Professor David Garvin. First is the question of meaning: a well-grounded, easy-to-apply definition of a learning organization. Second comes management: clearer operational guidelines for practice. Finally, better tools for measurement can assess an organization's rate and level of learning. Using these "three Ms" as a framework, Garvin defines learning organizations as skilled at five main activities: systematic problem solving, experimentation with new approaches, learning from past experience, learning from the best practices of others, and transferring knowledge quickly and efficiently throughout the organization. And since you can't manage something if you can't measure it, a complete learning audit is a must. That includes measuring cognitive and behavioral changes as well as tangible improvements in results. No learning organization is built overnight. Success comes from carefully cultivated attitudes, commitments, and management processes that accrue slowly and steadily. The first step is to foster an environment conducive to learning. Analog Devices, Chaparral Steel, Xerox, GE, and other companies provide enlightened examples.

  18. Organizing a mucosal defense.

    PubMed

    Newberry, Rodney D; Lorenz, Robin G

    2005-08-01

    Gastrointestinal associated lymphoid tissue can be divided into loosely organized effector sites, which include the lamina propria and intraepithelial lymphocytes, and more organized structures, such as mesenteric lymph nodes (LNs), Peyer's patches (PPs), isolated lymphoid follicles, and cryptopatches (CPs). These organized structures in the gastrointestinal tract have been hypothesized to play the role of primary lymphoid organ, supporting the extrathymic development of T lymphocytes (CPs), secondary lymphoid organs involved in the induction of the mucosal immune response (PPs), and tertiary lymphoid structures whose function is still under debate (isolated lymphoid follicles). The most widely studied lymphoid structure found in the small intestine is the PP. PPs are secondary lymphoid structures, and their development and function have been extensively investigated. However, single lymphoid aggregates resembling PPs have been also described in humans and in the murine small intestines. These isolated lymphoid follicles have both germinal centers and an overlying follicle-associated epithelium, suggesting that they also can function as inductive sites for the mucosal immune response. This review compares and contrasts the development and function of the four main organized gastrointestinal lymphoid tissues: CPs, isolated lymphoid follicles, PPs, and mesenteric LNs.

  19. Multiple organ dysfunction syndrome.

    PubMed Central

    Murray, M. J.; Coursin, D. B.

    1993-01-01

    The multiple organ dysfunction syndrome (MODS), though newly described, has manifested itself in intensive care unit (ICU) patients for several decades. As the name implies, it is a syndrome in which more than one organ system fails. Failure of these multiple organ systems may or may not be related to the initial injury or disease process for which the patient was admitted to the ICU. MODS is the leading cause of morbidity and mortality in current ICU practice. While the pathophysiology of MODS is not completely known, much evidence indicates that, during the initial injury which precipitates ICU admission, a chain of events is initiated which results in activation of several endogenous metabolic pathways. These pathways release compounds which, in and of themselves, are usually cytoprotective. However, an over exuberant activation of these endogenous systems results in an inflammatory response which can lead to development of failure in distant organs. As these organs fail, they activate and propagate the systemic inflammatory response. No therapy has proven entirely efficacious at modulating this inflammatory response and the incidence and severity of MODS. In current ICU practice, treatment is focused on prevention and treating individual organ dysfunction as it develops. With increased understanding of the pathophysiology of MODS therapy will come newer modalities which inhibit or interfere with the propagation of the endogenous systemic inflammatory response. These newer therapies hold great promise and already some are undergoing clinical investigation. PMID:7825351

  20. Micro-organ device

    NASA Technical Reports Server (NTRS)

    Gonda, Steve R. (Inventor); von Gustedt-Gonda, legal representative, Iris (Inventor); Chang, Robert C. (Inventor); Starly, Binil (Inventor); Culbertson, Christopher (Inventor); Holtorf, Heidi L. (Inventor); Sun, Wei (Inventor); Leslie, Julia (Inventor)

    2013-01-01

    A method for fabricating a micro-organ device comprises providing a microscale support having one or more microfluidic channels and one or more micro-chambers for housing a micro-organ and printing a micro-organ on the microscale support using a cell suspension in a syringe controlled by a computer-aided tissue engineering system, wherein the cell suspension comprises cells suspended in a solution containing a material that functions as a three-dimensional scaffold. The printing is performed with the computer-aided tissue engineering system according to a particular pattern. The micro-organ device comprises at least one micro-chamber each housing a micro-organ; and at least one microfluidic channel connected to the micro-chamber, wherein the micro-organ comprises cells arranged in a configuration that includes microscale spacing between portions of the cells to facilitate diffusion exchange between the cells and a medium supplied from the at least one microfluidic channel.

  1. Micro-Organ Device

    NASA Technical Reports Server (NTRS)

    Gonda, Steve R. (Inventor); Chang, Robert C. (Inventor); Starly, Binil (Inventor); Culbertson, Christopher (Inventor); Holtorf, Heidi L. (Inventor); Sun, Wei (Inventor); Leslie, Julia (Inventor)

    2013-01-01

    A method for fabricating a micro-organ device comprises providing a microscale support having one or more microfluidic channels and one or more micro-chambers for housing a micro-organ and printing a micro-organ on the microscale support using a cell suspension in a syringe controlled by a computer-aided tissue engineering system, wherein the cell suspension comprises cells suspended in a solution containing a material that functions as a three-dimensional scaffold. The printing is performed with the computer-aided tissue engineering system according to a particular pattern. The micro-organ device comprises at least one micro-chamber each housing a micro-organ; and at least one microfluidic channel connected to the micro-chamber, wherein the micro-organ comprises cells arranged in a configuration that includes microscale spacing between portions of the cells to facilitate diffusion exchange between the cells and a medium supplied from the at least one microfluidic channel.

  2. Organic contaminant separator

    DOEpatents

    Del Mar, P.

    1993-12-28

    A process is presented of sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium by (a) passing an initial aqueous medium including a minor amount of the organic contaminant through a composite tube comprised of a blend of a polyolefin and a polyester, the composite tube having an internal diameter of from about 0.1 to about 2.0 millimeters and being of sufficient length to permit the organic contaminant to adhere to the composite tube, (b) passing a solvent through the composite tube. The solvent is capable of separating the adhered organic contaminant from the composite tube. Further, an extraction apparatus is presented for sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium. The apparatus includes a composite tube comprised of a blend of a polyolefin and a polyester. The composite tube has an internal diameter of from about 0.1 to about 2.0 millimeters and has sufficient length to permit an organic contaminant contained within an aqueous medium passed therethrough to adhere to the composite tube. 2 figures.

  3. Organic contaminant separator

    DOEpatents

    Del Mar, Peter

    1995-01-01

    A process of sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium by (a) passing an initial aqueous medium including a minor amount of the organic contaminant through a composite tube comprised of a blend of a polyolefin and a polyester, the composite tube having an internal diameter of from about 0.1 to about 2.0 millimeters and being of sufficient length to permit the organic contaminant to adhere to the composite tube, (b) passing a solvent through the composite tube, said solvent capable of separating the adhered organic contaminant from the composite tube. Further, an extraction apparatus for sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium, said apparatus including a composite tube comprised of a blend of a polyolefin and a polyester, the composite tube having an internal diameter of from about 0.1 to about 2.0 millimeters and being of sufficient length to permit an organic contaminant contained within an aqueous medium passed therethrough to adhere to the composite tube is disclosed.

  4. Organic containment separator

    DOEpatents

    Del Mar, Peter

    1995-01-01

    A process of sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium by (a) passing an initial aqueous medium including a minor amount of the organic contaminant through a composite tube including a polymeric base material selected from the group of polyolefins and polyfluorocarbons and particles of a carbon allotrope material adfixed to the inner wall of the polymeric base material, the composite tube having an internal diameter of from about 0.1 to about 2.0 millimeters and being of sufficient length to permit the organic contaminant to adhere to the composite tube, (b) passing a solvent through the composite tube, said solvent capable of separating the adhered organic contaminant from the composite tube. Further, an extraction apparatus for sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium, said apparatus including a composite tube including a polymeric base material selected from the group of polyolefins and polyfluorocarbons and particles of a carbon allotrope material adfixed to the inner wall of the polymeric base material, the composite tube having an internal diameter of from about 0.1 to about 2.0 millimeters and being of sufficient length to permit an organic contaminant contained within an aqueous medium passed therethrough to adhere to the composite tube is disclosed.

  5. Organic contaminant separator

    DOEpatents

    Del Mar, Peter

    1993-01-01

    A process of sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium by (a) passing an initial aqueous medium including a minor amount of the organic contaminant through a composite tube comprised of a blend of a polyolefin and a polyester, the composite tube having an internal diameter of from about 0.1 to about 2.0 millimeters and being of sufficient length to permit the organic contaminant to adhere to the composite tube, (b) passing a solvent through the composite tube, said solvent capable of separating the adhered organic contaminant from the composite tube. Further, an extraction apparatus for sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium, said apparatus including a composite tube comprised of a blend of a polyolefin and a polyester, the composite tube having an internal diameter of from about 0.1 to about 2.0 millimeters and being of sufficient length to permit an organic contaminant contained within an aqueous medium passed therethrough to adhere to the composite tube is disclosed.

  6. Organic contaminant separator

    DOEpatents

    Mar, Peter D.

    1994-01-01

    A process of sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium by (a) passing an initial aqueous medium including a minor amount of the organic contaminant through a composite tube including a polymeric base material selected from the group of polyolefins and polyfluorocarbons and particles of a carbon allotrope material adfixed to the inner wall of the polymeric base material, the composite tube having an internal diameter of from about 0.1 to about 2.0 millimeters and being of sufficient length to permit the organic contaminant to adhere to the composite tube, (b) passing a solvent through the composite tube, said solvent capable of separating the adhered organic contaminant from the composite tube. Further, an extraction apparatus for sample preparation prior to analysis for the concentration of an organic contaminant in an aqueous medium, said apparatus including a composite tube including a polymeric base material selected from the group of polyolefins and polyfluorocarbons and particles of a carbon allotrope material adfixed to the inner wall of the polymeric base material, the composite tube having an internal diameter of from about 0.1 to about 2.0 millimeters and being of sufficient length to permit an organic contaminant contained within an aqueous medium passed therethrough to adhere to the composite tube is disclosed.

  7. Physics of Organic Semiconductors

    NASA Astrophysics Data System (ADS)

    Brütting, Wolfgang

    2004-05-01

    Organic semiconductors are of steadily growing interest as active components in electronics and optoelectronics. Due to their flexibility, low cost and ease-of-production they represent a valid alternative to conventional inorganic semiconductor technology in a number of applications, such as flat panel displays and illumination, plastic integrated circuits or solar energy conversion. Although first commercial applications of this technology are being realized nowadays, there is still the need for a deeper scientific understanding in order to achieve optimum device performance.This special issue of physica status solidi (a) tries to give an overview of our present-day knowledge of the physics behind organic semiconductor devices. Contributions from 17 international research groups cover various aspects of this field ranging from the growth of organic layers and crystals, their electronic properties at interfaces, their photophysics and electrical transport properties to the application of these materials in different devices like organic field-effect transistors, photovoltaic cells and organic light-emitting diodes.Putting together such a special issue one soon realizes that it is simply impossible to fully cover the whole area of organic semiconductors. Nevertheless, we hope that the reader will find the collection of topics in this issue useful for getting an up-to-date review of a field which is still developing very dynamically.

  8. Hydrothermal organic synthesis experiments

    NASA Technical Reports Server (NTRS)

    Shock, Everett L.

    1992-01-01

    The serious scientific debate about spontaneous generation which raged for centuries reached a climax in the nineteenth century with the work of Spallanzani, Schwann, Tyndall, and Pasteur. These investigators demonstrated that spontaneous generation from dead organic matter does not occur. Although no aspects of these experiments addressed the issue of whether organic compounds could be synthesized abiotically, the impact of the experiments was great enough to cause many investigators to assume that life and its organic compounds were somehow fundamentally different than inorganic compounds. Meanwhile, other nineteenth-century investigators were showing that organic compounds could indeed be synthesized from inorganic compounds. In 1828 Friedrich Wohler synthesized urea in an attempt to form ammonium cyanate by heating a solution containing ammonia and cyanic acid. This experiment is generally recognized to be the first to bridge the artificial gap between organic and inorganic chemistry, but it also showed the usefulness of heat in organic synthesis. Not only does an increase in temperature enhance the rate of urea synthesis, but Walker and Hambly showed that equilibrium between urea and ammonium cyanate was attainable and reversible at 100 C. Wohler's synthesis of urea, and subsequent syntheses of organic compounds from inorganic compounds over the next several decades dealt serious blows to the 'vital force' concept which held that: (1) organic compounds owe their formation to the action of a special force in living organisms; and (2) forces which determine the behavior of inorganic compounds play no part in living systems. Nevertheless, such progress was overshadowed by Pasteur's refutation of spontaneous generation which nearly extinguished experimental investigations into the origins of life for several decades. Vitalism was dealt a deadly blow in the 1950's with Miller's famous spark-discharge experiments which were undertaken in the framework of the Oparin

  9. Organic bioelectronics in medicine.

    PubMed

    Löffler, S; Melican, K; Nilsson, K P R; Richter-Dahlfors, A

    2017-02-09

    A major challenge in the growing field of bioelectronic medicine is the development of tissue interface technologies promoting device integration with biological tissues. Materials based on organic bioelectronics show great promise due to a unique combination of electronic and ionic conductivity properties. In this review, we outline exciting developments in the field of organic bioelectronics and demonstrate the medical importance of these active, electronically controllable materials. Importantly, organic bioelectronics offer a means to control cell-surface attachment as required for many device-tissue applications. Experiments have shown that cells readily attach and proliferate on reduced but not oxidized organic bioelectronic materials. In another application, the active properties of organic bioelectronics were used to develop electronically triggered systems for drug release. After incorporating drugs by advanced loading strategies, small compound drugs were released upon electrochemical trigger, independent of charge. Another type of delivery device was used to achieve well-controlled, spatiotemporal delivery of cationic drugs. Via electrophoretic transport within a polymer, cations were delivered with single-cell precision. Finally, organic bioelectronic materials are commonly used as electrode coatings improving the electrical properties of recording and stimulation electrodes. Because such coatings drastically reduce the electrode impedance, smaller electrodes with improved signal-to-noise ratio can be fabricated. Thus, rapid technological advancement combined with the creation of tiny electronic devices reacting to changes in the tissue environment helps to promote the transition from standard pharmaceutical therapy to treatment based on 'electroceuticals'. Moreover, the widening repertoire of organic bioelectronics will expand the options for true biological interfaces, providing the basis for personalized bioelectronic medicine.

  10. Sustainable systems as organisms?

    PubMed

    Ho, Mae-Wan; Ulanowicz, Robert

    2005-10-01

    Schrödinger [Schrödinger, E., 1944. What is Life? Cambridge University Press, Cambridge] marvelled at how the organism is able to use metabolic energy to maintain and even increase its organisation, which could not be understood in terms of classical statistical thermodynamics. Ho [Ho, M.W., 1993. The Rainbow and the Worm, The Physics of Organisms, World Scientific, Singapore; Ho, M.W., 1998a. The Rainbow and the Worm, The Physics of Organisms, 2nd (enlarged) ed., reprinted 1999, 2001, 2003 (available online from ISIS website www.i-sis.org.uk)] outlined a novel "thermodynamics of organised complexity" based on a nested dynamical structure that enables the organism to maintain its organisation and simultaneously achieve non-equilibrium and equilibrium energy transfer at maximum efficiency. This thermodynamic model of the organism is reminiscent of the dynamical structure of steady state ecosystems identified by Ulanowicz [Ulanowicz, R.E., 1983. Identifying the structure of cycling in ecosystems. Math. Biosci. 65, 210-237; Ulanowicz, R.E., 2003. Some steps towards a central theory of ecosystem dynamics. Comput. Biol. Chem. 27, 523-530]. The healthy organism excels in maintaining its organisation and keeping away from thermodynamic equilibrium--death by another name--and in reproducing and providing for future generations. In those respects, it is the ideal sustainable system. We propose therefore to explore the common features between organisms and ecosystems, to see how far we can analyse sustainable systems in agriculture, ecology and economics as organisms, and to extract indicators of the system's health or sustainability. We find that looking at sustainable systems as organisms provides fresh insights on sustainability, and offers diagnostic criteria for sustainability that reflect the system's health. In the case of ecosystems, those diagnostic criteria of health translate into properties such as biodiversity and productivity, the richness of cycles, the

  11. Microtubule dynamics and organization

    NASA Astrophysics Data System (ADS)

    Dogterom, Marileen

    2000-03-01

    Microtubules are rigid biopolymers found in all higher order cells. They are a mayor part of the cytoskeleton, the network of protein polymers that gives the cell its shape and rigidity and allows for various forms of (intra)cellular motility. The intracellular spatial organization of the microtubule network is constantly changing as the microtubules adapt to their different functions. In part, this spatial organization depends on the assembly dynamics (including microtubule nucleation) and forces generated by the microtubules themselves. To understand these mechanisms, we study the physical aspects connected with the assembly, force generation and spatial organization of microtubules in simplified model systems, in the absence of other cellular components. We measure the forces generated by individual microtubules by making them grow against a microfabricated barrier. These experiments show that a single microtubule can generate at least several picoNewton of force, comparable to what is known for motor proteins. Theoretical modeling of force-generation by multi-protofilament polymers is used to predict force-velocity relations that can be compared to experimental data. We study the self-organization of microtubules by confining them to microfabricated chambers that mimic the geometry of living cells. The distribution of microtubule nucleation sites in these chambers is controlled to study its effect on the organization of the microtubule network. We find that so-called microtubule asters position themselves in response to forces generated by dynamic microtubules. Experiments aimed at measuring the forces acting on these asters using optical trapping techniques will be described.

  12. Organic optical bistable switch

    NASA Astrophysics Data System (ADS)

    Xue, Jiangeng; Forrest, Stephen R.

    2003-01-01

    We demonstrate an organic optical bistable switch by integrating an efficient organic photodetector on top of a transparent electrophosphorescent organic light-emitting diode (TOLED). The bistability is achieved with an external field-effect transistor providing positive feedback. In the "LOW" state, the TOLED is off and the current in the photodetector is solely its dark current. In the "HIGH" state, the TOLED emits light that is directly coupled into the integrated photodetector through the transparent cathode. The photocurrent then is fed back to the TOLED, maintaining it in the HIGH state. The green electrophosphorescent material, fac tris(2-phenylpyridine) iridium [Ir(ppy)3] doped into a 4,4'-N,N'-dicarbazole-biphenyl host was used as the luminescent material in the TOLED, while alternating thin layers of copper phthalocyanine and 3,4,9,10-perylenetetracarboxylic bis-benzimidazole were used as the active region of the organic photodetector. The circuit has a 3 dB bandwidth of 25 kHz, and can be switched between HIGH and LOW using pulses as narrow as 60 ns. The bistable switch can be both electrically and optically reset, making it a candidate for image-retaining displays (e.g., electronic paper) and other photonic logic applications. The integrated organic device also has broad use as a linear circuit element in applications such as automatic brightness control.

  13. Organ Transplants in Kazakhstan.

    PubMed

    Baigenzhin, Abay; Doskaliyev, Zhaksylyk; Tuganbekova, Saltanat; Zharikov, Serik; Altynova, Sholpan; Gaipov, Abduzhappar

    2015-11-01

    The Republic of Kazakhstan is one of the fastest developing countries in the world and has a health care system that is unique in Central Asia. Its organ transplant services are also developing rapidly. We aimed to analyze and briefly report on the current status of organ transplant in the Republic of Kazakhstan. We analyzed organ transplant activities in that country for the period 2012 to 2014. All data were collected from the official database of the National Transplant Coordinating Center of the Republic of Kazakhstan. At the end of 2014, the number of transplant centers had increased to 10, three of which could perform multiorgan transplants; during the same period, the number of deceased-donor organ-donating hospitals increased up to 37. By 2013, the transplant activity rate for all centers had reached 9.22 per million population. During the previous 3 years (2012-2014), there was a 3-fold increase in the number of living donors and an 18-fold increase in the number of kidney transplants. Between 2012 and 2014, the number of living-donor liver transplants increased from 17 to 25, and the number of deceased-donor transplants increased from 3 to 7. During the last 3 years (2012-2014), the number of heart transplants increased to 7 cases. During the last 3 years (2012-2014), Kazakhstan achieved a significant improvement in the organization of its transplant services, and a noticeable upward trend in the system continues.

  14. Organ transplantation in Egypt.

    PubMed

    Paris, Wayne; Nour, Bakr

    2010-09-01

    Concern has increasingly been expressed about the growing number of reports of medical personnel participating in the transplantation of human organs or tissues taken from the bodies of executed prisoners, handicapped patients, or poor persons who have agreed to part with their organs for commercial purposes. Such behavior has been universally considered as ethically and morally reprehensible, yet in some parts of the world the practice continues to flourish. The concept of justice demands that every person have an equal right to life, and to protect this right, society has an obligation to ensure that every person has equal access to medical care. Regrettably, the Egyptian system does not legally recognize brain death and continues to allow the buying and selling of organs. For more than 30 years in Egypt, the ability to pay has determined who receives an organ and economic need has determined who will be the donor. As transplant professionals, it is important that we advocate on behalf of all patients, potential recipients, and donors and for those who are left out and not likely to receive a donor organ in an economically based system. Current issues associated with this debate are reviewed and recommendations about how to address them in Egypt are discussed.

  15. Learning organizations: an introduction.

    PubMed

    Dowd, J F

    1999-01-01

    Many believe that successful companies beyond the year 2000 will all need to operate as learning organizations. Stimulating this vision have been Dr. Peter Senge of the Massachusetts Institute of Technology and Dr. James Milojkovic of Stanford University. As a learning organization, all members of a company will learn more about other parts of the organization and more about essential processes such as: helping each other learn, sharing, cooperating, leading, and participating in organizational decisions. This learning together will change existing stratifications, such as "bosses make decisions and employees implement the decisions without being consulted." A learning organization is a group of very different people who work together closely; bosses learn to treat each person as a responsible adult and hourly employees learn to participate in decisions. Learning organizations have a strong commitment to continual change. Each participant is expected to personally learn and grow. Everyone is expected to be open and share information, all while being tactful. The question that is continually before everyone in the company is "how can we do better?"

  16. 75 FR 51879 - Proposed Collection; Comment Request for Form 1023

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-23

    ... Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue...: Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. OMB Number... No: 2010-20890] DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection;...

  17. 75 FR 40031 - Proposed Collection; Comment Request for Form 1023

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-13

    ... Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. DATES: Comments must be... Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. The information collection... Internal Revenue Service Proposed Collection; Comment Request for Form 1023 July 7, 2010. AGENCY:...

  18. Organ Procurement and Transplantation Network

    MedlinePlus

    ... Directors. View all news articles Organ Procurement & Transplantation Network U.S. Department of Health and Human Services Health ... Privacy Policy Questions? Contact Organ Procurement and Transplantation Network United Network for Organ Sharing Post Office Box ...

  19. Flexible ferroelectric organic crystals

    PubMed Central

    Owczarek, Magdalena; Hujsak, Karl A.; Ferris, Daniel P.; Prokofjevs, Aleksandrs; Majerz, Irena; Szklarz, Przemysław; Zhang, Huacheng; Sarjeant, Amy A.; Stern, Charlotte L.; Jakubas, Ryszard; Hong, Seungbum; Dravid, Vinayak P.; Stoddart, J. Fraser

    2016-01-01

    Flexible organic materials possessing useful electrical properties, such as ferroelectricity, are of crucial importance in the engineering of electronic devices. Up until now, however, only ferroelectric polymers have intrinsically met this flexibility requirement, leaving small-molecule organic ferroelectrics with room for improvement. Since both flexibility and ferroelectricity are rare properties on their own, combining them in one crystalline organic material is challenging. Herein, we report that trisubstituted haloimidazoles not only display ferroelectricity and piezoelectricity—the properties that originate from their non-centrosymmetric crystal lattice—but also lend their crystalline mechanical properties to fine-tuning in a controllable manner by disrupting the weak halogen bonds between the molecules. This element of control makes it possible to deliver another unique and highly desirable property, namely crystal flexibility. Moreover, the electrical properties are maintained in the flexible crystals. PMID:27734829

  20. Organizing the thymus gland.

    PubMed

    Muñoz, Juan José; García-Ceca, Javier; Alfaro, David; Stimamiglio, Marco Augusto; Cejalvo, Teresa; Jiménez, Eva; Zapata, Agustín G

    2009-02-01

    Eph receptors and their ligands, ephrins, are molecules involved in the morphogenesis of numerous tissues, including the central nervous system in which they play a key role in determining cell positioning and tissue domains containing or excluding nerve fibers. Because common features have been suggested to occur in the microenvironmental organization of brain and thymus, a highly compartmentalized organ central for T cell differentiation, we examined the expression and possible role of Eph/ephrins in the biology of the thymus gland. We reviewed numerous in vivo and in vitro results that confirm a role for Eph and ephrins in the maturation of the thymic epithelial cell (TEC) network and T cell differentiation. Their possible involvement in different steps of early thymus organogenesis, including thymus primordium branching, lymphoid colonization, and thymocyte-TEC interactions, that determine the organization of a mature three-dimensional thymic epithelial network is also analyzed.

  1. Groundwater and organic chemicals

    SciTech Connect

    Dawson, H.E.

    1995-12-01

    Groundwater is a major source of drinking water for many communities. Unfortunately, organic chemicals such as dry cleaning fluids, solvent, fuels, and pesticides have contaminated groundwater in many areas, rendering the groundwater useless as a drinking water resource. In many cases, the groundwater cannot be cleaned up with current technologies, particularly if the groundwater has been contaminated with immiscible (low solubility) organic liquids. In this talk, I will describe the path I have followed from geologist to geochemist and finally to environmental engineer. As a geologist, I studied the chemistry of rock metamorphosis. As a geochemist, I explored for gold and other metals. Now as an environmental engineer, I investigate the behavior of organic liquids in the subsurface. While these fields all appear very different, in reality I have always focused on the interaction of rocks or sediments with the fluids with which they come in contact.

  2. Flexible ferroelectric organic crystals

    NASA Astrophysics Data System (ADS)

    Owczarek, Magdalena; Hujsak, Karl A.; Ferris, Daniel P.; Prokofjevs, Aleksandrs; Majerz, Irena; Szklarz, Przemysław; Zhang, Huacheng; Sarjeant, Amy A.; Stern, Charlotte L.; Jakubas, Ryszard; Hong, Seungbum; Dravid, Vinayak P.; Stoddart, J. Fraser

    2016-10-01

    Flexible organic materials possessing useful electrical properties, such as ferroelectricity, are of crucial importance in the engineering of electronic devices. Up until now, however, only ferroelectric polymers have intrinsically met this flexibility requirement, leaving small-molecule organic ferroelectrics with room for improvement. Since both flexibility and ferroelectricity are rare properties on their own, combining them in one crystalline organic material is challenging. Herein, we report that trisubstituted haloimidazoles not only display ferroelectricity and piezoelectricity--the properties that originate from their non-centrosymmetric crystal lattice--but also lend their crystalline mechanical properties to fine-tuning in a controllable manner by disrupting the weak halogen bonds between the molecules. This element of control makes it possible to deliver another unique and highly desirable property, namely crystal flexibility. Moreover, the electrical properties are maintained in the flexible crystals.

  3. The geothermal power organization

    SciTech Connect

    Scholl, K.L.

    1997-12-31

    The Geothermal Power Organization is an industry-led advisory group organized to advance the state-of-the-art in geothermal energy conversion technologies. Its goal is to generate electricity from geothermal fluids in the most cost-effective, safe, and environmentally benign manner possible. The group achieves this goal by determining the Member`s interest in potential solutions to technological problems, advising the research and development community of the needs of the geothermal energy conversion industry, and communicating research and development results among its Members. With the creation and adoption of a new charter, the Geothermal Power Organization will now assist the industry in pursuing cost-shared research and development projects with the DOE`s Office of Geothermal Technologies.

  4. Stretchable Organic Semiconductor Devices.

    PubMed

    Qian, Yan; Zhang, Xinwen; Xie, Linghai; Qi, Dianpeng; Chandran, Bevita K; Chen, Xiaodong; Huang, Wei

    2016-11-01

    Stretchable electronics are essential for the development of intensely packed collapsible and portable electronics, wearable electronics, epidermal and bioimplanted electronics, 3D surface compliable devices, bionics, prosthesis, and robotics. However, most stretchable devices are currently based on inorganic electronics, whose high cost of fabrication and limited processing area make it difficult to produce inexpensive, large-area devices. Therefore, organic stretchable electronics are highly attractive due to many advantages over their inorganic counterparts, such as their light weight, flexibility, low cost and large-area solution-processing, the reproducible semiconductor resources, and the easy tuning of their properties via molecular tailoring. Among them, stretchable organic semiconductor devices have become a hot and fast-growing research field, in which great advances have been made in recent years. These fantastic advances are summarized here, focusing on stretchable organic field-effect transistors, light-emitting devices, solar cells, and memory devices.

  5. Treatment of organic waste

    DOEpatents

    Grantham, LeRoy F.

    1979-01-01

    An organic waste containing at least one element selected from the group consisting of strontium, cesium, iodine and ruthenium is treated to achieve a substantial reduction in the volume of the waste and provide for fixation of the selected element in an inert salt. The method of treatment comprises introducing the organic waste and a source of oxygen into a molten salt bath maintained at an elevated temperature to produce solid and gaseous reaction products. The gaseous reaction products comprise carbon dioxide and water vapor, and the solid reaction products comprise the inorganic ash constituents of the organic waste and the selected element which is retained in the molten salt. The molten salt bath comprises one or more alkali metal carbonates, and may optionally include from 1 to about 25 wt.% of an alkali metal sulfate.

  6. Organic aerogel microspheres

    DOEpatents

    Mayer, Steven T.; Kong, Fung-Ming; Pekala, Richard W.; Kaschmitter, James L.

    1999-01-01

    Organic aerogel microspheres which can be used in capacitors, batteries, thermal insulation, adsorption/filtration media, and chromatographic packings, having diameters ranging from about 1 micron to about 3 mm. The microspheres can be pyrolyzed to form carbon aerogel microspheres. This method involves stirring the aqueous organic phase in mineral oil at elevated temperature until the dispersed organic phase polymerizes and forms nonsticky gel spheres. The size of the microspheres depends on the collision rate of the liquid droplets and the reaction rate of the monomers from which the aqueous solution is formed. The collision rate is governed by the volume ratio of the aqueous solution to the mineral oil and the shear rate, while the reaction rate is governed by the chemical formulation and the curing temperature.

  7. Organic aerogel microspheres

    DOEpatents

    Mayer, S.T.; Kong, F.M.; Pekala, R.W.; Kaschmitter, J.L.

    1999-06-01

    Organic aerogel microspheres are disclosed which can be used in capacitors, batteries, thermal insulation, adsorption/filtration media, and chromatographic packings, having diameters ranging from about 1 micron to about 3 mm. The microspheres can be pyrolyzed to form carbon aerogel microspheres. This method involves stirring the aqueous organic phase in mineral oil at elevated temperature until the dispersed organic phase polymerizes and forms nonstick gel spheres. The size of the microspheres depends on the collision rate of the liquid droplets and the reaction rate of the monomers from which the aqueous solution is formed. The collision rate is governed by the volume ratio of the aqueous solution to the mineral oil and the shear rate, while the reaction rate is governed by the chemical formulation and the curing temperature.

  8. Total Health Organization.

    PubMed

    1993-01-01

    Total Health Organization is a holistic care an humanitarian relief agency with special emphasis on Africa and Third World countries. It was founded in 1987 with a focus on hunger relief, health assistance, handicap, habitat and human rights of destitutes, socially disadvantaged persons and communities which it has adopted as the socially forgotten people (SFP). Total Health Organization is a non-political, non-profit, and international non-governmental organization, having official relations with several national, regional and world bodies. Some of the project activities include: free mobile clinics to rural destitutes, AIDS and related health education, an information and research library, and an NGO Development Center. For more information, please contact: Dr. Obi Osisiogu, Founder and President, Total Health International Center, 147 Ikot-Ekpene Road, P.O. Box 1726, Aba, Abia State Nigeria, Tel: 082-222279, Telex: 63311 ANYA NG, Fax: 234-82-227512.

  9. Organic Chemistry of Meteorites

    NASA Technical Reports Server (NTRS)

    Chang, S.; Morrison, David (Technical Monitor)

    1994-01-01

    Studies of the molecular structures and C,N,H-isotopic compositions of organic matter in meteorites reveal a complex history beginning in the parent interstellar cloud which spawned the solar system. Incorporation of interstellar dust and gas in the protosolar nebula followed by further thermal and aqueous processing on primordial parent bodies of carbonaceous, meteorites have produced an inventory of diverse organic compounds including classes now utilized in biochemistry. This inventory represents one possible set of reactants for chemical models for the origin of living systems on the early Earth. Evidence bearing on the history of meteoritic organic matter from astronomical observations and laboratory investigations will be reviewed and future research directions discussed.

  10. Organic chemistry on Titan

    NASA Technical Reports Server (NTRS)

    Chang, S.; Scattergood, T.; Aronowitz, S.; Flores, J.

    1979-01-01

    Features taken from various models of Titan's atmosphere are combined in a working composite model that provides environmental constraints within which different pathways for organic chemical synthesis are determined. Experimental results and theoretical modeling suggest that the organic chemistry of the satellite is dominated by two processes: photochemistry and energetic particle bombardment. Photochemical reactions of CH4 in the upper atmosphere can account for the presence of C2 hydrocarbons. Reactions initiated at various levels of the atmosphere by cosmic rays, Saturn 'wind', and solar wind particle bombardment of a CH4-N2 atmospheric mixture can account for the UV-visible absorbing stratospheric haze, the reddish appearance of the satellite, and some of the C2 hydrocarbons. In the lower atmosphere photochemical processes will be important if surface temperatures are sufficiently high for gaseous NH3 to exist. It is concluded that the surface of Titan may contain ancient or recent organic matter (or both) produced in the atmosphere.

  11. Organic/Organic' heterojunctions: organic light emitting diodes and organic photovoltaic devices.

    PubMed

    Armstrong, Neal R; Wang, Weining; Alloway, Dana M; Placencia, Diogenes; Ratcliff, Erin; Brumbach, Michael

    2009-05-19

    Heterojunctions created from thin films of two dissimilar organic semiconductor materials [organic/organic' (O/O') heterojunctions] are an essential component of organic light emitting diode displays and lighting systems (OLEDs, PLEDs) and small molecule or polymer-based organic photovoltaic (solar cell) technologies (OPVs). O/O' heterojunctions are the site for exciton formation in OLEDs, and the site for exciton dissociation and photocurrent production in OPVs. Frontier orbital energy offsets in O/O' heterojunctions establish the excess free energy controlling rates of charge recombination and formation of emissive states in OLEDs and PLEDs. These energy offsets also establish the excess free energy which controls charge separation and the short-circuit photocurrent (J(SC) ) in OPVs, and set the upper limit for the open-circuit photopotential (V(OC) ). We review here how these frontier orbital energy offsets are determined using photoemission spectroscopies, how these energies change as a function of molecular environment, and the influence of interface dipoles on these frontier orbital energies. Recent examples of heterojunctions based on small molecule materials are shown, emphasizing those heterojunctions which are of interest for photovoltaic applications. These include heterojunctions of perylenebisimide dyes with trivalent metal phthalocyanines, and heterojunctions of titanyl phthalocyanine with C(60) , and with pentacene. Organic solar cells comprised of donor/acceptor pairs of each of these last three materials confirm that the V(OC) scales with the energy offsets between the HOMO of the donor and LUMO of the acceptor ($E_{{\\rm HOMO}^{\\rm D} } - E_{{\\rm LUMO}^{\\rm A} }$).

  12. Bioethics of organ transplantation.

    PubMed

    Caplan, Arthur

    2014-03-01

    As the ability to transplant organs and tissues has grown, the demand for these procedures has increased as well--to the point at which it far exceeds the available supply creating the core ethical challenge for transplantation--rationing. The gap between supply and demand, although large, is worse than it appears to be. There are two key steps to gaining access to a transplant. First, one must gain access to a transplant center. Then, those waiting need to be selected for a transplant. Many potential recipients do not get admitted to a program. They are deemed too old, not of the right nationality, not appropriate for transplant as a result of severe mental impairment, criminal history, drug abuse, or simply because they do not have access to a competent primary care physician who can refer them to a transplant program. There are also financial obstacles to access to transplant waiting lists in the United States and other nations. In many poor nations, those needing transplants simply die because there is no capacity or a very limited capacity to perform transplants. Although the demand for organs now exceeds the supply, resulting in rationing, the size of waiting lists would quickly expand were there to suddenly be an equally large expansion in the number of organs available for transplantation. Still, even with the reality of unavoidable rationing, saving more lives by increasing organ supply is a moral good. Current public policies for obtaining organs from cadavers are not adequate in that they do not produce the number of organs that public polls of persons in the United States indicate people are willing to donate.

  13. Organic contaminants in mountains.

    PubMed

    Daly, Gillian L; Wania, Frank

    2005-01-15

    The study of organic contaminants at high altitudes is motivated by the potential risk that they pose to humans living in, or depending on resources derived from, mountains and to terrestrial and aquatic ecosystems in alpine areas. Mountains are also ideal settings to study contaminant transport and behavior along gradients of climate and surface cover. Information on organic contaminants in mountains is compiled from the literature and synthesized, with a focus on atmospheric transport and deposition, contaminant dynamics in alpine lakes and aquatic organisms, and concentration differences with altitude. Diurnal mountain winds, in connection with enhanced deposition at higher elevations caused by low temperatures and high precipitation rates, conspire to make mid-latitude mountains become convergence zones for selected persistent organic chemicals. In particular, the more volatile constituents of contaminant mixtures seem to become enriched, relative to the less volatile constituents at higher altitudes. For selected contaminants, concentration inversions (i.e., concentrations that increase with elevation) have been observed. A notable difference between cold trapping in high latitudes and high altitudes is the likely importance of precipitation. High rates of snow deposition in mid- and high-latitude mountains may lead to a large contaminant release during snowmelt. Regions above the tree line often have little capacity to retain the released contaminants, suggesting the potential for a highly dynamic contaminant fate situation during the snow-free season with significant revolatilization and runoff. The chemical and environmental factors that control the orographic cold trapping of organic contaminants should be examined further by measuring and comparatively interpreting concentration gradients along several mountain slopes with widely different characteristics. Future efforts should further focus on the bioaccumulation and potential effects of contaminants in

  14. Water purification using organic salts

    DOEpatents

    Currier, Robert P.

    2004-11-23

    Water purification using organic salts. Feed water is mixed with at least one organic salt at a temperature sufficiently low to form organic salt hydrate crystals and brine. The crystals are separated from the brine, rinsed, and melted to form an aqueous solution of organic salt. Some of the water is removed from the aqueous organic salt solution. The purified water is collected, and the remaining more concentrated aqueous organic salt solution is reused.

  15. [Infections after organ transplantation].

    PubMed

    Kern, W V; Wagner, D; Hirsch, H H

    2005-06-01

    Early postoperative infections after transplantation vary according to the transplanted organ. During the subsequent course opportunistic infections such as cytomegalovirus reactivation, Pneumocystis jiroveci pneumonia, invasive pneumococcal infection and mould infections predominate. Reactivated tuberculous infection appears to become more prevalent. Some of the opportunistic infections are preventable by chemoprophylaxis; others can be managed very effectively by monitoring and early preemptive therapy. Physicians caring for patients after organ transplantation need to early consider in the differential diagnosis rare pathogens which are often overlooked with standard diagnostic procedures.

  16. Fluoroalkylation of organic compounds

    NASA Astrophysics Data System (ADS)

    Mikhaylov, D. Yu; Budnikova, Yu H.

    2013-09-01

    Data on fluoroalkylation and perfluoroalkylation methods in organic synthesis are analyzed, summarized and described systematically. The most practically important properties of compounds with fluoroalkyl substituents are illustrated. The key trends and the potential of this field of organic chemistry are considered. Electrochemical syntheses of perfluoroalkyl derivatives that are inaccessible or experimentally difficult to prepare by regular chemical techniques are presented. Particular attention is paid to processes involving organometallic compounds as well as to prospects for the development of this field of research. The bibliography includes 226 references.

  17. Mechanochemical organic synthesis.

    PubMed

    Wang, Guan-Wu

    2013-09-21

    Recently, mechanical milling using a mixer mill or planetary mill has been fruitfully utilized in organic synthesis under solvent-free conditions. This review article provides a comprehensive overview of various solvent-free mechanochemical organic reactions, including metal-mediated or -catalyzed reactions, condensation reactions, nucleophilic additions, cascade reactions, Diels-Alder reactions, oxidations, reductions, halogenation/aminohalogenation, etc. The ball milling technique has also been applied to the synthesis of calixarenes, rotaxanes and cage compounds, asymmetric synthesis as well as the transformation of biologically active compounds.

  18. Collagen in organ development

    NASA Technical Reports Server (NTRS)

    Hardman, P.; Spooner, B. S.

    1992-01-01

    It is important to know whether microgravity will adversely affect developmental processes. Collagens are macromolecular structural components of the extracellular matrix (ECM) which may be altered by perturbations in gravity. Interstitial collagens have been shown to be necessary for normal growth and morphogenesis in some embryonic organs, and in the mouse salivary gland, the biosynthetic pattern of these molecules changes during development. Determination of the effects of microgravity on epithelial organ development must be preceded by crucial ground-based studies. These will define control of normal synthesis, secretion, and deposition of ECM macromolecules and the relationship of these processes to morphogenesis.

  19. Covalently linked organic networks

    NASA Astrophysics Data System (ADS)

    Tsotsalas, Manuel; Addicoat, Matthew

    2015-02-01

    In this review, we intend to give an overview of the synthesis of well-defined covalently-bound organic network materials such as covalent organic frameworks (COFs), conjugated microporous frameworks (CMPs) and other “ideal polymer networks” and discuss the different approaches in their synthesis and their potential applications. In addition we will describe the common computational approaches and highlight recent achievements in the computational study of their structure and properties. For further information the interested reader is referred to several excellent and more detailed reviews dealing with the synthesis [Dawson 2012; Ding 2013; Feng 2012] and computational aspects [Han 2009; Colón 2014] of the materials presented here.

  20. Organic metal neutron detector

    DOEpatents

    Butler, M.A.; Ginley, D.S.

    1984-11-21

    A device for detection of neutrons comprises: as an active neutron sensing element, a conductive organic polymer having an electrical conductivity and a cross-section for said neutrons whereby a detectable change in said conductivity is caused by impingement of said neutrons on the conductive organic polymer which is responsive to a property of said polymer which is altered by impingement of said neutrons on the polymer; and means for associating a change in said alterable property with the presence of neutrons at the location of said device.

  1. Organic greenhouse soil media + supplemental fertilizer = better organic tomato transplants

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Consumer perceptions that organic food tastes better and is healthier are two major factors driving the increasing demand for organically produced crops in the U.S. All components entering into the organic crop production system must be approved for organic use, including seed, soil media, and fert...

  2. [Relationship-Based Organizations].

    ERIC Educational Resources Information Center

    Fenichel, Emily, Ed.

    1996-01-01

    The six articles in this newsletter theme issue focus on three successful infant/family organizations serving families with young children either at risk for a disability or having a disability: Southwest Human Development (Phoenix, Arizona); The Ounce of Prevention Fund (Chicago, Illinois); and New Horizons Center for Children and Families of…

  3. Learning in Youth Organizing

    ERIC Educational Resources Information Center

    Kirshner, Ben

    2014-01-01

    This response identifies several strengths of the article, "Pushing the Boundaries: What Youth Organizers at Boston's Hyde Square Task Force Have to Teach Us about Civic Engagement" and draws connections to recent developments in sibling fields, including social and emotional learning and internet activism. These developments offer ideas…

  4. Vocational Youth Organizations.

    ERIC Educational Resources Information Center

    Rumpf, Edwin L.

    The role of vocational education youth organizations in the instructional program is discussed in the brief pamphlet. Common aims and purposes as well as short summary statements are presented about Future Farmers of America (FFA), Future Homemakers of America (FHA), Distributive Education Clubs of America (DECA), Vocational Industrial Clubs of…

  5. Learning in Organization

    ERIC Educational Resources Information Center

    Palos, Ramona; Veres Stancovici, Vesna

    2016-01-01

    Purpose: This study aims at identifying the presence of the dimensions of learning capabilities and the characteristics of a learning organization within two companies in the field of services, as well as identifying the relationships between their learning capability and the organizational culture. Design/methodology/approach: This has been a…

  6. Change Process in Organizations.

    ERIC Educational Resources Information Center

    1996

    This document consists of four papers presented during a symposium on the change process in organizations moderated by John Redding at the 1996 conference of the Academy of Human Resource Development (AHRD). "Corporate Culture: Friend or Foe of Change?" (Joanne Burgess) reports a study of the characteristics of corporate culture that facilitate…

  7. Effects on saltwater organisms

    SciTech Connect

    Reish, D.J.; Oshida, P.S.; Wilkes, F.G.; Mearns, A.J.; Ginn, T.C.; Carr, R.S.

    1984-06-01

    A review of the literature reveals numerous articles dealing with the uptake of metals by marine organisms. Cadmium, copper, zinc, and methyl mercury have been shown to have toxic effects on fish, oysters, clams, lobsters, and other marine animals. Both genetic and environmental factors are involved in the accumulation of these metals. 237 references.

  8. Organize, Evaluate, Appreciate Yourself.

    ERIC Educational Resources Information Center

    Instructor, 1987

    1987-01-01

    Professional and personal systems to help keep teachers organized and at ease with the many tasks of teaching are described, including tracking supplies, preparing for substitute teachers, using technology, setting up for volunteers, providing stress relief, and knowing personal and professional limits. (CB)

  9. Cartoons as Advance Organizers

    ERIC Educational Resources Information Center

    Kovalik, Cindy L.; Williams, Matthew A.

    2011-01-01

    This exploratory study investigated student reaction to the use of cartoons as advance organizers for online discussions in an online course. A convenience sample of 15 students participated in the study by contributing cartoons, participating in online discussions, and completing a survey. Overall, survey results indicated student reaction to the…

  10. Change Processes in Organization.

    ERIC Educational Resources Information Center

    1998

    This document contains four papers from a symposium on change processes in organizations. "Mid-stream Corrections: Decisions Leaders Make during Organizational Change Processes" (David W. Frantz) analyzes three organizational leaders to determine whether and how they take corrective actions or adapt their decision-making processes when…

  11. Intergenerational Learning in Organizations

    ERIC Educational Resources Information Center

    Ropes, Donald

    2013-01-01

    Purpose: The purpose of this paper is to explore the concept of intergenerational learning as a way for organizations to deal with an ageing worker population in a positive and constructive way. Design/methodology/approach: The paper employs a thematic synthesis of qualitative literature and considers all types of sources including quantitative…

  12. Photochemistry in Organized Media.

    ERIC Educational Resources Information Center

    Fendler, Janos H.

    1983-01-01

    Describes common artificially produced organized media such as colloids, surfactants, and polymers and their usefulness in studying complex biochemical processes. Discusses selected recent photophysical and photochemical exploitations of these systems, including artificial photosynthesis, in situ generation of colloidal gold and platinum,…

  13. Organizing an Intramural Triathlon.

    ERIC Educational Resources Information Center

    Hutchinson, Bruce

    1984-01-01

    Suggestions for developing an intramural triathlon consisting of a 1000-yard swim, 15-mile bike ride, and 5-mile run are presented in this article. Topics to consider when organizing this event include course selection, publicity, personnel, equipment, and awards. (DF)

  14. Student Veterans Organizations

    ERIC Educational Resources Information Center

    Summerlot, John; Green, Sean-Michael; Parker, Daniel

    2009-01-01

    Students who have experienced conflict as members of the military come to college expecting to be supported, if not honored for their service. One way that campus administrators can facilitate transitions for student veterans is to assist in founding and maintaining campus-based student organizations for veterans. Military service is a bonding…

  15. Aging and Work Organizations.

    ERIC Educational Resources Information Center

    Schrank, Harris T.; Waring, Joan M.

    Business firms are an integral part of the age stratification structure of society. Although the age structures of people and roles within the organization are dynamic, these structures yield a fairly stable strata in which norms exist to suggest the various roles expected of certain persons. Those in roles with greater financial rewards, power,…

  16. "High Stage" Organizing.

    ERIC Educational Resources Information Center

    Torbert, William R.

    Although a psychological theory of stages of transformation in human development currently exists, organizational researchers have yet to elaborate and test any theory of organizational transformation of comparable elegance. According to the organizational stage theory being developed since 1974 by William Torbert, bureaucratic organization, which…

  17. Major Contemporary Terrorist Organizations.

    ERIC Educational Resources Information Center

    Cordes, Bonnie

    1986-01-01

    This is a listing of over 100 guerrilla and terrorist organizations around the world, categorized by host country. The list was compiled from the Rand Corporation database on terrorism and the 1983 book by Peter Janke: "Guerrilla and Terrorist Organisations: A World Directory and Bibliography." (JDH)

  18. Oxenoids in organic synthesis.

    PubMed

    Minko, Yury; Marek, Ilan

    2014-03-14

    Experimental and theoretical studies of metalated peroxides confirmed their unique properties as oxenoids (electrophilic oxidants) allowing for a highly selective and efficient oxidation processes of nucleophilic organometallic species. In this short review we present the most prominent examples of the application of this class of reagents towards organic synthesis.

  19. Programmed Organic Synthesis

    ERIC Educational Resources Information Center

    Heusler, Karl

    1975-01-01

    Describes recent attempts to program computers to map synthetic routes to organic compounds. The computer is provided with structural information for many molecules and reaction descriptions; when a target compound is specified, the computer lists possible precursors, thus indicating possible synthetic routes. (MLH)

  20. Matrix Embedded Organic Synthesis

    NASA Astrophysics Data System (ADS)

    Kamakolanu, U. G.; Freund, F. T.

    2016-05-01

    In the matrix of minerals such as olivine, a redox reaction of the low-z elements occurs. Oxygen is oxidized to the peroxy state while the low-Z-elements become chemically reduced. We assign them a formula [CxHyOzNiSj]n- and call them proto-organics.

  1. Defining performance of organizations.

    PubMed

    1993-07-01

    Quality is and always has been in the beholder's eye. It is therefore necessary, as argued in this excerpt from The Measurement Mandate, the latest text on the Joint Commission's Agenda for Change indicator development and testing methodology, to concentrate on the best ways to measure, assess, and improve the discernible, quantifiable dimensions of an organization's performance.

  2. Multiple organ dysfunction syndrome.

    PubMed

    Parke, A L; Liu, P T; Parke, D V

    2003-01-01

    Multiple organ dysfunction syndrome, including acute respiratory distress syndrome (ARDS) and renal failure, is described, its clinical features outlined, its origins in tissue oxidative stress following severe infections, surgical trauma, ionizing radiation, high-dosage drugs and chemicals, severe hemorrhage, etc., are defined, and its prevention and treatment prescribed.

  3. World Presidents Organization

    NASA Technical Reports Server (NTRS)

    2010-01-01

    Members of the World Presidents' Organization enjoy exhibits at StenniSphere, the museum and visitor center at NASA's John C. Stennis Space Center during a tour of the space facility Jan. 26. WPO members from several states toured Stennis facilities during a daylong visit that included a presentation by Apollo 13 astronaut Fred Haise of Biloxi.

  4. Organic solvent topical report

    SciTech Connect

    Cowley, W.L.

    1998-04-30

    This report is the technical basis for the accident and consequence analyses used in the Hanford Tank Farms Basis for Interim Operation. The report also contains the scientific and engineering information and reference material needed to understand the organic solvent safety issue. This report includes comments received from the Chemical Reactions Subcommittee of the Tank Advisory Panel.

  5. State Court Organization, 1980.

    ERIC Educational Resources Information Center

    National Center for State Courts, Williamsburg, VA.

    Information on state court organization as of January 1, 1980, in the 50 states, American Samoa, the District of Columbia, Guam, Puerto Rico, and the Virgin Islands is provided. Data were collected from published sources and through questionnaires. There are two major parts. Part I consists of 36 tables containing comparative data from all the…

  6. Building a Healthy Organization

    ERIC Educational Resources Information Center

    Lencioni, Patrick

    2013-01-01

    For the last 15 years, the author's firm has been helping organizations become healthier and maximize their human potential by using the model outlined in his latest book, "The Advantage," which is the culmination of his previous books and models. Schools and school districts have embraced the model and enjoyed the competitive advantage…

  7. Industrial Organic Electrosynthesis.

    ERIC Educational Resources Information Center

    Wagenknecht, John H.

    1983-01-01

    Four examples of industrial electrochemical synthesis of organic compounds are described. These include acrylonitrile dimerization, tetramethyl lead, electrochemical fluorination, and production of diacetone-2-keto-L-gulonic acid. Additional examples are also cited, including the production of several compounds by the BASF company of Germany. (JN)

  8. Training Student Organizers Curriculum.

    ERIC Educational Resources Information Center

    Zamm, Michael; Hurtado, Denise

    The purpose of this curriculum is to help teachers and field supervisors at the college, high school, and advanced junior high school level train students to organize environmental improvement projects. It can also be used by graduate/undergraduate students who are supervising secondary school students. The curriculum may be started at any point…

  9. Organic Pesticide Ingredients

    MedlinePlus

    ... W X Y Z A-Z Index Health & Environment Human Health Animal Health Safe Use Practices Food Safety ... Low-Risk Pesticides Organic Pesticide Ingredients Pesticide Incidents Human Exposure Pet Exposure Environmental Incident Illegal Pesticide Activity Problem With Labels or ...

  10. Milwaukee's NISE Organization

    ERIC Educational Resources Information Center

    Kozlowicz, Grace H.

    1971-01-01

    Discusses the onset and organization of Nursing Inservice Educators of the Greater Milwaukee Area, NISE. Objectives of the group are to assist inservice educators in their professional growth and development by promoting the sharing of ideas among inservice educators in health facilities in Greater Milwaukee area and by identifying mutual problems…

  11. Organic Lecture Demonstrations.

    ERIC Educational Resources Information Center

    Silversmith, Ernest F.

    1988-01-01

    Provides a listing of 35 demonstrations designed to generate interest in organic chemistry and help put points across. Topics include opening lecture; molecular structure and properties; halogenation; nucleophilic substitution, alkenes and dienes, stereochemistry, spectroscopy, alcohols and phenols, aldehydes and ketones; carboxylic acids, amines,…

  12. Budgeting in Nonprofit Organizations.

    ERIC Educational Resources Information Center

    Kelly, Lauren

    1985-01-01

    This description of the role of budgets in nonprofit organizations uses libraries as an example. Four types of budgets--legislative, management, cash, and capital--are critiqued in terms of cost effectiveness, implementation, and facilitation of organizational control and objectives. (CLB)

  13. Organizing in the Lab

    ERIC Educational Resources Information Center

    Weaver, Benjamin

    2008-01-01

    As in campaigns to organize graduate student employees, the way in which postdocs are classified by their institutions is important. A postdoc is no longer a student and should not expect to be treated like one. Frequently, however, the postdoc experience is little different from that of a graduate student, with perhaps slightly higher pay.…

  14. Organizing Preservation Activities.

    ERIC Educational Resources Information Center

    Cloonan, Michele

    This resource guide considers issues in the staffing and organization of preservation activities. It provides guidance in implementing a systematic preservation program and evaluates the structures of various types of preservation programs. The following articles complement the discussion of program models and implementation: (1)…

  15. Online Organic Chemistry

    ERIC Educational Resources Information Center

    Janowicz, Philip A.

    2010-01-01

    This is a comprehensive study of the many facets of an entirely online organic chemistry course. Online homework with structure-drawing capabilities was found to be more effective than written homework. Online lecture was found to be just as effective as in-person lecture, and students prefer an online lecture format with shorter Webcasts. Online…

  16. Organic Chemistry Made Easy.

    ERIC Educational Resources Information Center

    Bradt, Steve

    1998-01-01

    Student-led workshops are helping undergraduate students learn from each other as they tackle organic chemistry. Each week, small groups brainstorm tough problems in sessions guided by upper-class students who have taken and passed the course. Debating and discussing chemistry problems with peers engages students with the material and boosts…

  17. Organic chemistry on Titan

    NASA Technical Reports Server (NTRS)

    Chang, S.; Scattergood, T.; Aronowitz, S.; Flores, J.

    1978-01-01

    Observations of nonequilibrium phenomena on the Saturn satellite Titan indicate the occurrence of organic chemical evolution. Greenhouse and thermal inversion models of Titan's atmosphere provide environmental constraints within which various pathways for organic chemical synthesis are assessed. Experimental results and theoretical modeling studies suggest that the organic chemistry of the satellite may be dominated by two atmospheric processes: energetic-particle bombardment and photochemistry. Reactions initiated in various levels of the atmosphere by cosmic ray, Saturn wind, and solar wind particle bombardment of a CH4 - N2 atmospheric mixture can account for the C2-hydrocarbons, the UV-visible-absorbing stratospheric haze, and the reddish color of the satellite. Photochemical reactions of CH4 can also account for the presence of C2-hydrocarbons. In the lower Titan atmosphere, photochemical processes will be important if surface temperatures are sufficiently high for gaseous NH3 to exist. Hot H-atom reactions initiated by photo-dissociation of NH3 can couple the chemical reactions of NH3 and CH4 and produce organic matter.

  18. Opposing Creationism: Scientists Organize.

    ERIC Educational Resources Information Center

    Saladin, Kenneth S.

    1982-01-01

    Describes the response of the scientific community to creationist activism. A symposium entitled "Science and Belief" was held at the annual meeting of the American Association for the Advancement of Science to debate creationism. A network was organized to facilitate communication and political efficiency among anticreationist citizen…

  19. Organic Elemental Analysis.

    ERIC Educational Resources Information Center

    Ma, T. S.; Gutterson, Milton

    1980-01-01

    Reviews general developments in computerization and data processing of organic elemental analyses; carbon, hydrogen, and nitrogen analyzers; procedures for determining oxygen, sulfur, and halogens, as well as other nometallic elements and organometallics. Selected papers on trace analysis of nonmetals and determination of metallic elements are…

  20. Organic Elemental Analysis.

    ERIC Educational Resources Information Center

    Ma, T. S.; Wang, C. Y.

    1984-01-01

    Presents a literature review on methods used to analyze organic elements. Topic areas include methods for: (1) analyzing carbon, hydrogen, and nitrogen; (2) analyzing oxygen, sulfur, and halogens; (3) analyzing other elements; (4) simultaneously determining several elements; and (5) determing trace elements. (JN)