Science.gov

Sample records for 501c3 tax-exempt organization

  1. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... private foundation makes a contribution to a section 501(c)(3) organization as provided in section 4942(g)(3), and a deficiency of tax of such foundation occurs due to the failure of the section...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... private foundation makes a contribution to a section 501(c)(3) organization as provided in section 4942(g)(3), and a deficiency of tax of such foundation occurs due to the failure of the section...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... private foundation makes a contribution to a section 501(c)(3) organization as provided in section 4942(g)(3), and a deficiency of tax of such foundation occurs due to the failure of the section...

  4. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... private foundation makes a contribution to a section 501(c)(3) organization as provided in section 4942(g)(3), and a deficiency of tax of such foundation occurs due to the failure of the section...

  5. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... private foundation makes a contribution to a section 501(c)(3) organization as provided in section 4942(g)(3), and a deficiency of tax of such foundation occurs due to the failure of the section...

  6. 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…

  7. 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

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Organizations organized and operated for... prevention of cruelty to children or animals. 1.501(c)(3)-1 Section 1.501(c)(3)-1 Internal Revenue INTERNAL... attempting to influence legislation by propaganda or otherwise; or (ii) Directly or indirectly to...

  8. The Law of Tax-Exempt Organizations. Third Edition.

    ERIC Educational Resources Information Center

    Hopkins, Bruce R.

    This single-volume reference describes in detail the federal tax laws governing income tax exemption for qualified organizations. All categories of tax-exempt organizations are treated, as well as many related subjects, providing the conditions and requirements for protecting a tax-exempt status. Organized according to the subject's major…

  9. 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

    ... section 501(c)(3) organization or a public school. 1.403(b)-0 Section 1.403(b)-0 Internal Revenue INTERNAL... 501(c)(3) organization or a public school. This section lists the headings that appear in §§ 1.403(b... purchased by a section 501(c)(3) organization or a public school. § 1.403(b)-2Definitions. (a)...

  10. 26 CFR 301.7409-1 - Action to enjoin flagrant political expenditures of 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 Action to enjoin flagrant political... political expenditures of section 501(c)(3) organizations. (a) Letter to organization. When the Assistant... engaged in flagrant political intervention and is likely to continue to engage in political...

  11. 26 CFR 1.504-1 - Attempts to influence legislation; certain organizations formerly described in section 501(c)(3...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption. 1.504-1 Section 1.504-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  12. 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. PMID:11974519

  13. Is your organization's tax-exempt status at risk?

    PubMed

    Wang, T; Wambsganns, J R

    1996-01-01

    Not-for-profit healthcare organizations benefit enormously from their tax-exempt status. But in recent years, the IRS, Congress, and state and local governments have begun scrutinizing these organizations in an effort to find potential sources of new tax revenue. Since the survival of an organization may depend on retaining its tax-exempt status, healthcare executives must be able to justify their organizations' status by developing a written charity care policy, promoting the concept of community benefit, reviewing physician recruitment and retention policies to identifying and reporting unrelated business income, and submitting a concise Form 990 tax return to the Federal government. PMID:10162999

  14. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Travel and tour activities of tax exempt... Organizations § 1.513-7 Travel and tour activities of tax exempt organizations. (a) Travel tour activities that... with respect to that organization. Whether travel tour activities conducted by an organization...

  15. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Travel and tour activities of tax exempt... Organizations § 1.513-7 Travel and tour activities of tax exempt organizations. (a) Travel tour activities that... with respect to that organization. Whether travel tour activities conducted by an organization...

  16. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Travel and tour activities of tax exempt... Organizations § 1.513-7 Travel and tour activities of tax exempt organizations. (a) Travel tour activities that... with respect to that organization. Whether travel tour activities conducted by an organization...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Travel and tour activities of tax exempt... Organizations § 1.513-7 Travel and tour activities of tax exempt organizations. (a) Travel tour activities that... with respect to that organization. Whether travel tour activities conducted by an organization...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Travel and tour activities of tax exempt... Organizations § 1.513-7 Travel and tour activities of tax exempt organizations. (a) Travel tour activities that... with respect to that organization. Whether travel tour activities conducted by an organization...

  19. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Certain tax-exempt organizations. 1.414(c)-5 Section 1.414(c)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(c)-5 Certain tax-exempt organizations....

  20. 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

    ... purposes, see 26 CFR (1939) 39.101(6)-1 (Regulations 118) as made applicable to the Code by Treasury... 501(c)(3), includes the carrying on of scientific research in the public interest. Research when taken... particular research depends upon the purpose which it serves. For research to be scientific, within...

  1. 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

    ... purposes, see 26 CFR (1939) 39.101(6)-1 (Regulations 118) as made applicable to the Code by Treasury... 501(c)(3), includes the carrying on of scientific research in the public interest. Research when taken... particular research depends upon the purpose which it serves. For research to be scientific, within...

  2. Recent developments for tax-exempt healthcare organizations.

    PubMed

    Hyatt, T K

    1993-01-01

    Significant developments in the law of tax-exempt healthcare organizations occurred during the early 1990s. The span of developments includes a seminal Seventh Circuit case, Living Faith v. Commissioner, as well as an Internal Revenue Service determination letter recognizing the charitable tax status of integrated delivery systems, showing the recent activitism of the IRS in the healthcare arena. In addition, the federal and state courts have struggled to define and apply concepts of community benefit and charity to modern healthcare organizations. PMID:10139970

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (the lookback period). (2) Exceptions from definition of applicable tax-exempt organization—(i) Private foundation. A private foundation as defined in section 509(a) is not an applicable tax-exempt organization... (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

    ... (the lookback period). (2) Exceptions from definition of applicable tax-exempt organization—(i) Private foundation. A private foundation as defined in section 509(a) is not an applicable tax-exempt organization... (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, 2014 CFR

    2014-04-01

    ... (the lookback period). (2) Exceptions from definition of applicable tax-exempt organization—(i) Private foundation. A private foundation as defined in section 509(a) is not an applicable tax-exempt organization... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier...

  6. 26 CFR 53.4958-2 - Definition of applicable tax-exempt organization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (the lookback period). (2) Exceptions from definition of applicable tax-exempt organization—(i) Private foundation. A private foundation as defined in section 509(a) is not an applicable tax-exempt organization... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier...

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

    PubMed

    Griffith, Gerald M

    2002-01-01

    Tax-exempt healthcare organizations increasingly are using the Internet to provide an inexpensive, easily accessible forum for information exchange, organization publicity, and community-relations programs. A tax-exempt organization that engages in certain activities on its Web site, however, risks losing its tax-exempt status. Such activities may include political messages and lobbying, substantial advertising and other revenue-generating programs, and inappropriate solicitation of charitable contributions. Therefore, providers should carefully monitor all information on their Web sites, including hyperlinks to other Web sites, chat-room and bulletin-board content, and advertisements, to make certain they comply with IRS rules. PMID:11806318

  8. 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

    ... further provide that `` he promotion of social welfare does not include direct or indirect participation... Internal Revenue Service 26 CFR Part 1 RIN 1545-BL81 Guidance for Tax-Exempt Social Welfare Organizations... to tax-exempt social welfare organizations on political activities related to candidates that...

  9. 26 CFR 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... campaign. 301.6104(d)-3 Section 301.6104(d)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6104(d)-3 Tax-exempt organization subject to harassment campaign. (a) In general... a copy (as otherwise required by § 301.6104(d)-1(a)) that it reasonably believes is part of...

  10. 26 CFR 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... campaign. 301.6104(d)-3 Section 301.6104(d)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6104(d)-3 Tax-exempt organization subject to harassment campaign. (a) In general... a copy (as otherwise required by § 301.6104(d)-1(a)) that it reasonably believes is part of...

  11. 26 CFR 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... campaign. 301.6104(d)-3 Section 301.6104(d)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6104(d)-3 Tax-exempt organization subject to harassment campaign. (a) In general... a copy (as otherwise required by § 301.6104(d)-1(a)) that it reasonably believes is part of...

  12. 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

    ... purposes, see 26 CFR (1939) 39.101(6)-1 (Regulations 118) as made applicable to the Code by Treasury... more of the purposes specified in such section. If an organization fails to meet either the... organized exclusively for one or more exempt purposes only if its articles of organization (referred to...

  13. 26 CFR 301.7409-1 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... engaged in flagrant political intervention and is likely to continue to engage in political intervention... believes that the organization has been engaging in flagrant political intervention and is likely to continue to engage in political intervention that involves political expenditures. The organization...

  14. 26 CFR 301.7409-1 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... engaged in flagrant political intervention and is likely to continue to engage in political intervention... believes that the organization has been engaging in flagrant political intervention and is likely to continue to engage in political intervention that involves political expenditures. The organization...

  15. 26 CFR 301.7409-1 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... engaged in flagrant political intervention and is likely to continue to engage in political intervention... believes that the organization has been engaging in flagrant political intervention and is likely to continue to engage in political intervention that involves political expenditures. The organization...

  16. 26 CFR 301.7409-1 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... engaged in flagrant political intervention and is likely to continue to engage in political intervention... believes that the organization has been engaging in flagrant political intervention and is likely to continue to engage in political intervention that involves political expenditures. The organization...

  17. 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

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations. 1.1441-9 Section 1.1441-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of...

  18. 26 CFR 301.6104(a)-1 - Public inspection of material relating to tax-exempt organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... determines that an organization described in section 501 (c) or (d) is exempt from taxation for any taxable... corresponding provisions of any prior revenue law, is considered an application for tax exemption. (b) Letters... the application, to be exempt from taxation for any taxable year. On the other hand, if...

  19. Tax-exempt challenges warrant hospitals' attention.

    PubMed

    Henry, W

    1991-01-01

    The tax-exempt status of not-for-profit healthcare organizations is being questioned and sometimes challenged on Federal, state, and local fronts. While the Internal Revenue Service (IRS) has created a special program for randomly auditing not-for-profit organizations, Congress is expected to consider legislation that would mandate the amount of charity care and community benefits a tax-exempt hospital must provide in relation to its tax-exemption value. Familiarity with IRS and Congressional activity, as well as with cases in which a hospital's tax-exempt status has been challenged in court, may provide guidelines for hospitals to assess their vulnerability. PMID:10145367

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

    PubMed

    Sullivan, T J

    1992-01-01

    The pressure to maintain adequate operating margins has forced many not-for-profit hospitals to adopt more overtly competitive behavior than they have in the past. However, in struggling to remain economically viable, these facilities should carefully avoid actions that would threaten their tax-exempt status. Not-for-profit facilities should be particularly careful that their arrangements with physicians, which often appear designed to increase referrals, do not violate the criteria according to which the Internal Revenue Code extends tax exemption to charitable organizations. Section 501(c)(3) of the code exempts organizations "no part of the net earnings of which inures to the benefit of any private shareholder or individual." According to this provision, "insiders" (i.e., those with a personal interest in or opportunity to influence organization activities from the inside) are entitled to no more than reasonable payment for their goods or services. The Internal Revenue Service (IRS) takes the position that, as employees or individuals having a close professional working relationship with a hospital, physicians are insiders. Thus a hospital that pays physicians what the IRS judges to be more than fair market value for services (or charges physicians less than fair market value for office rental) may find its exemption in jeopardy. If not-for-profit hospitals want to maintain their tax-exempt status, they must be certain the arrangements they enter into with physicians truly further their exempt purpose: to promote the health of the community. PMID:10115600

  1. 26 CFR 53.4958-2 - Definition of applicable tax-exempt organization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...— (A) Exempt from (or not subject to) taxation without regard to section 501(a); or (B) Relieved from...: Example 1. O is a nonprofit corporation formed under state law. O filed its application for recognition of... state law. O files its application for recognition of exemption under section 501(c)(3) within the...

  2. 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. PMID:8528823

  3. 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, 2011 CFR

    2011-01-01

    ... 11 Federal Elections 1 2011-01-01 2011-01-01 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 ELECTION COMMISSION BIPARTISAN CAMPAIGN REFORM ACT OF 2002-(BCRA) REGULATIONS NON-FEDERAL FUNDS State, District, and Local Party Committees...

  4. 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, 2011 CFR

    2011-01-01

    ... 11 Federal Elections 1 2011-01-01 2011-01-01 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 ELECTION COMMISSION BIPARTISAN CAMPAIGN REFORM ACT OF 2002-(BCRA) REGULATIONS NON-FEDERAL FUNDS National Party Committees § 300.11 Prohibitions...

  5. 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. PMID:10288886

  6. 77 FR 12202 - Public Inspection of Material Relating to Tax-Exempt Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-29

    ... Register (72 FR 45394-01) on August 14, 2007. One comment was received from the public in response to the... status filed by the political organization shall be open to public inspection. (c) Letters or documents... Internal Revenue Service 26 CFR Part 301 RIN 1545-BG60 Public Inspection of Material Relating to...

  7. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...(c)(2)) of a foreign private foundation is subject to withholding under section 1443(b) at the rate... this paragraph (b)(1) does not obviate a private foundation's obligation to file any return required by... foundation status. For reliance by a withholding agent on a foreign organization's claim of foreign...

  8. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...(c)(2)) of a foreign private foundation is subject to withholding under section 1443(b) at the rate... this paragraph (b)(1) does not obviate a private foundation's obligation to file any return required by... foundation status. For reliance by a withholding agent on a foreign organization's claim of foreign...

  9. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...(c)(2)) of a foreign private foundation is subject to withholding under section 1443(b) at the rate... this paragraph (b)(1) does not obviate a private foundation's obligation to file any return required by... foundation status. For reliance by a withholding agent on a foreign organization's claim of foreign...

  10. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...(c)(2)) of a foreign private foundation is subject to withholding under section 1443(b) at the rate... this paragraph (b)(1) does not obviate a private foundation's obligation to file any return required by... foundation status. For reliance by a withholding agent on a foreign organization's claim of foreign...

  11. 76 FR 13932 - Disclosure of Information to State Officials Regarding Tax-Exempt Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... IRS may disclose to an ASO, but make such disclosures contingent on the ASO adopting the safeguard... proceeding, or the proceeding arose out of, or in connection with, determining the civil liability of the organization or a taxable person, or collecting such civil liability, under state laws governing...

  12. Tax exemption: why not-for-profits deserve it.

    PubMed

    Annis, R; Kistner, W G

    1988-04-01

    Not-for-profit healthcare facilities' tax-exempt status is coming under attack, particularly in congressional hearings on the unrelated business income tax. Therefore tax-exempt providers must keep adequate records of all services and expenditures to demonstrate and preserve their exempt nature. A facility qualifies for tax exemption by demonstrating that it is legally organized to achieve its exempt purpose and that the bulk of its activities is directed toward that goal. The exemption indicates an agreement between the government and the facility: The government is willing to forgo collection of the tax due because the facility performs tasks that would otherwise befall the government, in particular, caring for the indigent. In addition to such care, other social goods flowing from tax-exempt healthcare facilities include their responsiveness to the needs of the nation, their desire to benefit the community, the medical training they provide, and their role as outlets for philanthropy. Before great changes are made in the unrelated business income tax, tax-exempt facilities must make legislatures and the public aware of the vital services they provide. PMID:10286448

  13. 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? PMID:10118563

  14. 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 applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1 Section 301.6104(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE...

  15. 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. PMID:10279256

  16. Tax-exempt bonds and sponsored research.

    PubMed

    Ballard, Frederic L

    2003-01-01

    "Sponsored research," wherein a business corporation or the government pays a portion of the cost of research activities carried out by a university or hospital, is increasingly important both for state institutions and for Section 510(c)(3) organizations. Sponsored research arrangements that are not properly structured can jeopardize the status of tax-exempt bonds issued to finance the facility at which the sponsored research occurs. While these rules have been difficult to apply in practice, properly structured agreements can provide funding for research without undue risk. This Article discusses the multiple pieces of guidance put forth by the Internal Revenue Service to clarify the many issues and tiers of analysis necessary to ensure a properly-structured sponsored research agreement. PMID:12784921

  17. 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. PMID:26085486

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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

    ... 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...

  3. ABC's of monitoring federal tax exemption.

    PubMed

    Sanborn, A B; MacKelvie, C F

    1988-10-01

    Congress and the Internal Revenue Service (IRS) are taking a close look at the Internal Revenue Code (IRC) as it applies to Catholic institutions' activities. Although most Catholic institutions' exempt status is secured by reserved power organizational characteristics, it would behoove healthcare leaders to become familiar with the tax system and the IRS operation and, if necessary, make appropriate accommodations. They should understand what triggers an IRS audit and the audit process itself. The IRS subjects exempt institutions to organizational and operational tests. It deems that a healthcare entity is organized exclusively for an exempt (and charitable) purpose when that entity's articles of incorporation: 1. Limit the organization's purposes to charitable purposes. 2. Limit the organizations's activities to those which further its exempt purposes only, with other purposes furthered in only an insubstantial way. 3. Limit activities to those specified in IRC Section 501(c)(3). 4. Limit distribution of the organization's assets on dissolution to another organization with a like or similar exempt purpose. 5. Limit legislative and bar political activities Although most Catholic healthcare entities are "tax managed" conservatively, from an operational perspective, they often enter into transactions that the IRS considers "red flags." Some of these "red flag" transactions involve: Joint venture operations. Physician recruitment and physician handling plans. Rental/lease arrangements. Defined compensation plans. Hospital productivity plans. Profit-sharing plans. Contingent compensation arrangements. Acquisition, mergers, and divestitures. Taxable subsidiaries and unrelated business income. PMID:10290390

  4. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 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...

  5. 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...

  6. Banking services aid tax-exempt investments.

    PubMed

    Forbes, R W; Leonard, P A

    1987-04-01

    Many not-for-profit hospitals are facing a severe capital shortage. Their traditional sources of funding--government grants, philanthropy, and appropriations--have dramatically declined. Increasingly, these hospitals are turning to the tax-exempt bond market for their capital. It is important for the financial manager to understand the elements and the process of tax-exempt financing. One crucial element is the investment banker who handles the project's financing. This article focuses on the financing services investment banking firms provide to hospitals and explains how much these services will cost. PMID:10280840

  7. Using 501c3 Foundations in the Care of Cleft and Craniofacial Children.

    PubMed

    Smith, Kevin S; Henry, Byron T

    2016-05-01

    This article relates to the use of 501c3 foundations in the care of patients with cleft and craniofacial disorders. Both authors are medical directors and founders of foundations that serve these children: A Smile for a Child Foundation was set up to help children locally; Free to Smile was set up as an international missions foundation. This article explores the advantages and disadvantages of each type of foundation as well as the struggles and successes foundations face to help children locally and internationally. PMID:27150307

  8. Treasury Dept. Suggests Plan to Limit Colleges' Tax Exemption for Business Activities.

    ERIC Educational Resources Information Center

    Jaschik, Scott

    1987-01-01

    Revisions of federal tax law governing the business operations of nonprofit institutions would no longer define a business activity as "related" to the organization's primary mission, and thus tax exempt, solely because it is operated for the convenience of members or students. (MSE)

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

    ERIC Educational Resources Information Center

    Harvard Law Review, 1979

    1979-01-01

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

  10. 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. PMID:19234293

  11. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving. PMID:10254667

  12. 27 CFR 45.46 - Tax-exempt label.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax-exempt label. 45.46..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Packaging Requirements § 45.46 Tax-exempt label... Be Sold.” adequately imprinted on the package or on a label securely affixed thereto. (72 Stat....

  13. 27 CFR 45.46 - Tax-exempt label.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax-exempt label. 45.46..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Packaging Requirements § 45.46 Tax-exempt label... Be Sold.” adequately imprinted on the package or on a label securely affixed thereto. (72 Stat....

  14. 27 CFR 45.46 - Tax-exempt label.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax-exempt label. 45.46..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Packaging Requirements § 45.46 Tax-exempt label... Be Sold.” adequately imprinted on the package or on a label securely affixed thereto. (72 Stat....

  15. 27 CFR 45.46 - Tax-exempt label.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax-exempt label. 45.46..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Packaging Requirements § 45.46 Tax-exempt label... Be Sold.” adequately imprinted on the package or on a label securely affixed thereto. (72 Stat....

  16. 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,…

  17. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  18. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  19. 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... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  20. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  1. Hospitals in New York state may have easier time raising cash with tax-exempt bonds.

    PubMed

    Nemes, J

    1992-08-31

    New York state hospitals considering the sale of tax-exempt bonds as early as next year might find it easier to get to market, said the new executive director of the New York State Housing Finance Agency, which oversees the organization that acts as a conduit for not-for-profit hospitals wanting to issue bonds. Among the new exec's priorities is the streamlining of the state's cumbersome bond-pricing process. PMID:10120335

  2. 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)

  3. 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

    ... organization described in 26 U.S.C. 527, unless the organization is: (i) A political committee under 11 CFR 100.5; (ii) A State, district, or local committee of a political party; or (iii) The authorized campaign... organizations (2 U.S.C 441i(d)). (a) Prohibitions. A national committee of a political party, including...

  4. 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

    ... organization described in 26 U.S.C. 527, unless the organization is: (i) A political committee under 11 CFR 100.5; (ii) A State, district, or local committee of a political party; (iii) The authorized campaign... local committee of a political party must not solicit any funds for, or make or direct any donations...

  5. 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. PMID:10141602

  6. 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 GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt. Tax-exempt financing can be used a source of capital for the guaranteed loan....

  7. 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. PMID:10163891

  8. Some tax-exempt bond issues could become taxable.

    PubMed

    Lough, S B; O'Hare, P K

    2000-12-01

    The IRS recently launched a new program to audit healthcare mergers-and-acquisition financing arrangements. To date, the IRS has focused on transactions involving IDSs in which tax-exempt bonds issued on behalf of the participants have been used to prepay the outstanding debt of one or both participants. The IRS is concerned that such tax-exempt financing may involve impermissible advance-refunding of the previous debt, in which case the financing would be deemed taxable and the participants subject to penalties. PMID:11141685

  9. Access to Tax Exempt Bonds by Religious Higher Education Institutions.

    ERIC Educational Resources Information Center

    Mawdsley, Ralph D.

    1991-01-01

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

  10. 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 OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE...

  11. 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...

  12. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the use of any preservative method or material, and when produced at a place other than a bonded wine premises and sold or offered for sale as cider, and not as wine or as a substitute for wine, is not subject... OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76...

  13. 78 FR 56842 - Arbitrage Restrictions on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

    ...This document contains proposed regulations on the arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds. These proposed regulations amend existing regulations to address certain current market developments, simplify certain provisions, address certain technical issues, and make the regulations more administrable.......

  14. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations. 1.6302-1 Section 1.6302-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions §...

  15. 31 CFR 500.572 - Humanitarian projects authorized.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... voluntary organization accorded tax exempt status under § 501(c)(3) of the Internal Revenue Code, as well as... from private sources, including but not limited to accredited degree-granting institutes of...

  16. Mammograms and Other Breast Imaging Tests

    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 ...

  17. Advance Directives

    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 ...

  18. What Should You Ask Your Doctor About Small Intestine Adenocarcinoma?

    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 ...

  19. What Happens After Treatment for Stomach Cancer?

    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 ...

  20. Signs and Symptoms of Thyroid Cancer

    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. What Happens after Treatment for Gastrointestinal Carcinoid Tumors?

    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 ...

  2. Surgery for Soft Tissue Sarcomas

    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 ...

  3. What Should You Ask Your Doctor about Multiple Myeloma?

    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 ...

  4. What Happens After Treatment for Non-Hodgkin Lymphoma?

    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 ...

  5. What Are the Risk Factors for Multiple Myeloma?

    MedlinePlus

    ... a person’s risk of developing myeloma. Having other plasma cell diseases Many people with monoclonal gammopathy of ... American Cancer Society is a qualified 501(c)(3) tax-exempt organization. Cancer.org is provided courtesy ...

  6. 75 FR 65566 - Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-26

    ... the Federal Register on Thursday, July 26, 2007 (72 FR 41128) providing updated guidance on section 403(b) contracts of public schools and tax-exempt organizations described in section 501(c)(3)....

  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. PMID:10154462

  8. Should SILCs Become 501(c)(3)s? A National Teleconference. Participant's Manual.

    ERIC Educational Resources Information Center

    Institute for Rehabilitation and Research, Houston, TX.

    The participant's manual for a national teleconference (May 29, 2002) contains materials on whether statewide independent living councils (SILCs) should become non-profit organizations eligible under section 501(c) of the Federal Tax Code. Introductory material includes the conference agenda, information about the trainers, and information about…

  9. Not-for-profit hospitals fight tax-exempt challenges.

    PubMed

    Hudson, T

    1990-10-20

    The message being sent by local tax boards, state agencies, and the Internal Revenue Service is clear: Not-for-profit hospitals will have to justify their tax-exempt status. But complying with this demand can be a costly administrative burden. Just ask the executives who have been through the experience. CEO Richard Anderson, of St. Luke's Hospital, Bethlehem, PA, is luckier than some executives who have faced tax-exempt challenges. He won his hospital's case. But he still faces a yearly battle: The hospital must prove its compliance annually to the county board of assessors. Other executives report similar experiences. Our cover story takes an in-depth look at how administrators faced challenges to their hospital's tax status and what they learned about their relationship with their communities, as well as a complete state and federal legislative outlook for future developments. PMID:2227856

  10. 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

    ... Internal Revenue Service Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities... Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on Wednesday... Governments and Their Members Tax Exempt Bonds: --A Survey of IRS Forms for Information Reporting Last...

  11. 75 FR 66431 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-28

    ... Internal Revenue Service Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities AGENCY: Internal Revenue Service (IRS); Tax Exempt and Government Entities Division... applications for membership to serve on the Advisory Committee on Tax Exempt and Government Entities...

  12. 77 FR 60026 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-01

    ... Internal Revenue Service Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities AGENCY: Internal Revenue Service (IRS); Tax Exempt and Government Entities Division... (IRS) is requesting applications for membership to serve on the Advisory Committee on Tax Exempt...

  13. 7 CFR 3565.6 - Inclusion of tax-exempt debt.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  14. 26 CFR 1.265-1 - Expenses relating to tax-exempt income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Expenses relating to tax-exempt income. 1.265-1 Section 1.265-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.265-1 Expenses relating to tax-exempt income. (a) Nondeductibility of expenses allocable...

  15. 26 CFR 1.337(d)-4 - Taxable to tax-exempt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Taxable to tax-exempt. 1.337(d)-4 Section 1.337(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.337(d)-4 Taxable to tax-exempt. (a) Gain or...

  16. 26 CFR 1.149(e)-1 - Information reporting requirements for tax-exempt bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Information reporting requirements for tax-exempt bonds. 1.149(e)-1 Section 1.149(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.149(e)-1...

  17. Determinants of interest rates on tax-exempt hospital bonds.

    PubMed

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

    1993-12-01

    The aim of this paper is to examine the determinants of interest rates on tax-exempt hospital bonds. The results highlight the potential and actual roles of Federal and state policy in the determination of these rates. The shift to a Prospective Payment System under Medicare has subsidized the borrowing costs of some hospitals at the expense of others. The selection of underwriters by negotiation rather than by competitive bidding results in higher interest rates. The Federal tax act of 1986 raised the cost of hospital debt by encouraging bond issues to contain call features. PMID:10131753

  18. 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

    ... purposes, see 26 CFR (1939) 39.101(6)-1 (Regulations 118) as made applicable to the Code by Treasury... community or area or by encouraging the development of, or retention of, an industry in the community...

  19. 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),...

  20. 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),...

  1. 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

    ... Internal Revenue Service Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities... Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on Wednesday... Tax Compliance. Federal, State and Local Governments: --Review of the Government Accountability...

  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

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

  3. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  5. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    PubMed

    Jaklevic, Mary Chris

    2002-03-01

    The unused debt of an Ohio hospital association has caught the attention of the Internal Revenue Service, which has been on the lookout for bogus pools that take advantage of tax-exempt financing to generate professional fees. Bondholders have been told that the federal agency is examining the loan pool, and similar scenarios may soon occur in other states. PMID:11922009

  7. 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

  8. 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...

  9. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 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...

  11. 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 §...

  12. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. Executive pay hide-and-seek. With the IRS poised to inspect compensation at tax-exempt not-for-profits, perks and benefits for hospital executives likely to get much closer attention.

    PubMed

    Taylor, Mark

    2004-05-31

    Not-for-profits will have someone else looking over their shoulder soon--the IRS. The new IRS commissioner overseeing tax-exempt organizations says his unit will look at executive compensation, and execs making more than $1 million are sure to get scrutiny. Healthcare tax lawyer Todd Greenwalt, left, says it's likely the IRS will use the data it gleans to create best-practices guidance. PMID:15202169

  15. Endangered species? Not-for-profit hospitals face tax-exemption challenge.

    PubMed

    Maiuro, Lisa Simonson; Schneider, Helen; Bellows, Nicole

    2004-09-01

    The recent decision by the Illinois Department of Revenue to revoke the tax-exempt status of Provena Covenant Medical Center is just one indication of a larger trend in which states are increasingly questioning the exchange of social contributions by not-for-profit hospitals for favorable tax treatment. As yet, there is no consensus on how charity care or community benefits should be measured. Results of a study examining different states' specifications of charity care indicate that alternate definitions of charitable contributions have a material effect on the total dollars recognized as charitable contributions. Such differences could have a bearing on any state's decision regarding whether a hospital should be allowed to retain its tax-exempt status. PMID:15460940

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

    PubMed

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

    2015-03-18

    The current community benefit standard for nonprofit hospital tax exemption has been the subject of mounting criticism. Many different constituencies have advanced the view that in its present form it fails to ensure that nonprofit hospitals provide adequate benefits to their communities in exchange for their tax exemption. In contrast, hospitals have often expressed the concern that the community benefit standard in its current form is vague and therefore difficult to comply with. Various suggestions have been made regarding how the existing community benefit standard could be improved or even replaced. In this article, we first discuss the historical and legal development of the community benefit standard. We then present the key controversies that have emerged in recent years and the policy responses attempted thus far. Finally, we evaluate possible future policy directions, which reform efforts could follow. PMID:25785895

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

  19. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

  20. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

  1. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

  2. responding to final 501(r) regulations for tax-exempt hospitals.

    PubMed

    Hearle, Keith

    2015-04-01

    To fully comply with the IRS's final regulations for maintaining tax-exempt status, hospitals must: Adhere to the requirements related to community health needs assessments. Develop a strategy for complying with the extensive requirements regarding financial assistance policies (FAPs). Determine how they will calculate amounts generally billed,which is the maximum FAP-eligible individuals can be charged for emergency or other medically necessary care. Establish FAP eligibility prior to engaging in any extraordinary collections actions. PMID:26665529

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

    PubMed

    Singh, Simone Rauscher

    2013-01-01

    Assessing the adequacy of the community benefits that not-for-profit hospitals provide in exchange for tax exemption remains a challenge. While recent changes to Internal Revenue Service (IRS) reporting requirements have improved transparency, the lack of clearly defined charitable expectations has resulted in critical scrutiny of not-for-profit hospitals' community benefits and numerous challenges to their tax exempt status. Using data from the revised IRS Form 990 Schedule H for 2009, this article documents the wide range of community benefit activities that not-for-profit hospitals in California engage in and compares them to a set of minimum spending thresholds. The findings show that when community benefit was defined narrowly in terms of charity care, very few hospitals would have met any of the minimum spending thresholds. When community benefit was defined as in the revised IRS Form 990 Schedule H, however, a majority of hospitals in California would have been considered charitable. Whether focusing on expenditures is the most appropriate way to assess the adequacy of a hospital's community benefits remains an open question. To that end, this article concludes by outlining a more comprehensive evaluation approach that builds on recent changes to non-profit hospital tax exemption implemented by the Affordable Care Act. PMID:23614265

  4. Nonprofit Sharing

    ERIC Educational Resources Information Center

    Koss, Linda

    2007-01-01

    The United States is home to about 1.3 million organizations that fall under the IRS's 501(c)(3) classification of "[tax]-exempt organizations," known informally as nonprofits. A nonprofit is defined as a formally incorporated nongovernmental organization that operates in the public interest, rather than in order to make a profit. Its income, in…

  5. Wheelchairs

    MedlinePlus

    ... updates about our impact > Get the Reeve newsletter International support > Pages in other languages Made with ♡ in New Jersey Christopher & Dana Reeve Foundation © 2016 The Christopher & Dana Reeve Foundation is a registered 501(c)(3) tax-exempt organization

  6. 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. PMID:7600800

  7. 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. PMID:26378844

  8. 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. PMID:10119510

  9. 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.…

  10. 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

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Public inspection and distribution of... Section 301.6104(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... recognition of exemption under section 501, it shall make its application for tax exemption (as defined...

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

    PubMed

    Smith, Pamela C

    2004-01-01

    Joint ventures between nonprofit and for-profit hospitals offer opportunities for collaboration to increase efficiency. These transactions have attracted the attention of the Internal Revenue Service, which may threaten tax-exempt status. This article analyzes inherent financial characteristics of nonprofit hospitals that joint venture with for-profit hospitals and those that choose not to joint venture. PMID:15600106

  12. 26 CFR 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 26 CFR 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 26 CFR 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. 26 CFR 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 1.142(f)(4)-1 - Manner of making election to terminate tax-exempt bond financing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-exempt bond financing. 1.142(f)(4)-1 Section 1.142(f)(4)-1 Internal Revenue INTERNAL REVENUE SERVICE... Requirements for State and Local Bonds § 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond... energy or gas (a local furnisher) that uses facilities financed with exempt facility bonds under...

  18. 26 CFR 1.142(f)(4)-1 - Manner of making election to terminate tax-exempt bond financing.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-exempt bond financing. 1.142(f)(4)-1 Section 1.142(f)(4)-1 Internal Revenue INTERNAL REVENUE SERVICE... Requirements for State and Local Bonds § 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond... energy or gas (a local furnisher) that uses facilities financed with exempt facility bonds under...

  19. 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

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Questions and answers concerning tax-exempt entity leasing rules (temporary). 1.168(j)-1T Section 1.168(j)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  20. 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

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Questions and answers concerning tax-exempt entity leasing rules (temporary). 1.168(j)-1T Section 1.168(j)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  1. 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

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Questions and answers concerning tax-exempt entity leasing rules (temporary). 1.168(j)-1T Section 1.168(j)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  2. 26 CFR 1.142(f)(4)-1 - Manner of making election to terminate tax-exempt bond financing.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...-exempt bond financing. 1.142(f)(4)-1 Section 1.142(f)(4)-1 Internal Revenue INTERNAL REVENUE SERVICE... Requirements for State and Local Bonds § 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond financing. (a) Overview. Section 142(f)(4) permits a person engaged in the local furnishing of...

  3. 26 CFR 1.142(f)(4)-1 - Manner of making election to terminate tax-exempt bond financing.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-exempt bond financing. 1.142(f)(4)-1 Section 1.142(f)(4)-1 Internal Revenue INTERNAL REVENUE SERVICE... Requirements for State and Local Bonds § 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond financing. (a) Overview. Section 142(f)(4) permits a person engaged in the local furnishing of...

  4. 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

    ... Internal Revenue Service Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE); Meeting AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The... a.m. to 11:30 a.m., at the Internal Revenue Service; 1111 Constitution Ave. NW.; Room...

  5. 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. PMID:18034325

  6. 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. PMID:12096524

  7. 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,...

  8. 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,...

  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

    ... Information Returns § 1.6033-5T Disclosure by tax-exempt entities that are parties to certain reportable... consequences or tax strategy described in the published guidance that lists the transaction; or (iii) Is... tax strategy described in the published guidance that lists the transaction. (3) Transition rule. If...

  10. 26 CFR 301.6033-5T - Disclosure by tax-exempt entities that are parties to certain reportable transactions (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Disclosure by tax-exempt entities that are parties to certain reportable transactions (temporary). 301.6033-5T Section 301.6033-5T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE...

  11. 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. PMID:18491765

  12. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... prior to January 1, 2001 (see § 1.1443-1(b)(4)(i) as contained in 26 CFR part 1, revised April 1, 1999... valid under the regulations in effect prior to January 1, 2001 (see 26 CFR part 1, revised April 1, 1999... ( see 26 CFR part 1, revised April 1, 1999). Further, a new withholding certificate remains valid...

  13. 26 CFR 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., receives an average of 25 requests per month for copies of its three most recent information returns. In... different representatives of the news media who in the past have published articles about Y. Some of these... receives a response to its application for a harassment campaign determination. (e) Effect of a...

  14. 26 CFR 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... four received within any one-year period from the same individual or the same address, regardless of... different representatives of the news media who in the past have published articles about Y. Some of these... receives a response to its application for a harassment campaign determination. (e) Effect of a...

  15. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 3121(w)(3)(B)), the nursing homes may treat themselves as being under common control with each other, but not as being under common control with the church and the school, even though the nursing homes... several nursing homes each of which receives more than 25 percent of its support from fees paid...

  16. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 3121(w)(3)(B)), the nursing homes may treat themselves as being under common control with each other, but not as being under common control with the church and the school, even though the nursing homes... several nursing homes each of which receives more than 25 percent of its support from fees paid...

  17. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 3121(w)(3)(B)), the nursing homes may treat themselves as being under common control with each other, but not as being under common control with the church and the school, even though the nursing homes... several nursing homes each of which receives more than 25 percent of its support from fees paid...

  18. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 3121(w)(3)(B)), the nursing homes may treat themselves as being under common control with each other, but not as being under common control with the church and the school, even though the nursing homes... several nursing homes each of which receives more than 25 percent of its support from fees paid...

  19. A higher standard. Report tells Congress to let regulators strip tax-exempt status and go after boards that approve unreasonable executive pay.

    PubMed

    Evans, Melanie

    2005-06-27

    It's time to give regulators the power to strip the tax-exempt status from charities that offer unreasonable executive compensation. That's the word from the Panel on the Nonprofit Sector's report to Congress. The report's 120 recommendations come amid increasing scrutiny of not-for-profits, and a spokesman for Sen. Chuck Grassley, left, says the Iowa lawmaker hopes to introduce legislation on the matter soon. PMID:16001486

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

    ERIC Educational Resources Information Center

    Wolf, Sara Straight

    1975-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Civic organizations and local associations of... Civic organizations and local associations of employees. (a) Civic organizations—(1) In general. A civic... described in section 501(c)(3), see section 504 and § 1.504-1. (b) Local associations of employees....

  2. Public inspection of exempt organization returns--Internal Revenue Service. Notice of proposed rulemaking.

    PubMed

    1983-03-01

    This document contains proposed regulations relating to the public inspection of returns of certain tax exempt organizations. The regulations clarify the rules relating to the disclosure of certain information of exempt organizations. Additionally, the regulations reflect changes made by Pub. L. 96-603 and Pub. L. 95-488. PMID:10259814

  3. 26 CFR 1.509(c)-1 - Status of organization after termination of private foundation status.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Status of organization after termination of private foundation status. 1.509(c)-1 Section 1.509(c)-1 Internal Revenue INTERNAL REVENUE SERVICE... recognition of section 501(c)(3) status pursuant to the provisions of section 508(a). (b) Effect upon...

  4. Taxing Those They Found Here. An Examination of the Tax Exempt Status of the American Indian.

    ERIC Educational Resources Information Center

    White, Jay Vincent

    In 1971, the Institute for the Development of American Indian Law was organized to develop a program which would begin to sort out the inconsistencies and contradictory doctrines blocking any final settlement of the rights of American Indians. The field of taxation is one in which conflicts have continually arisen. This text is intended to give…

  5. Corporate reorganization: the last gasp or last clear chance for the tax-exempt, nonprofit hospital?

    PubMed

    Horwitz, M

    1988-01-01

    The current revolution in health care organization and financing, increased competition, and a retrenching of industry from its commitments to expansion of health care benefits challenge the nonprofit hospital's existence as a viable entity. Hospital governing boards and administrators have turned to corporate reorganization in order to maintain their financial position and to continue to serve their communities. This Article examines the not-for-profit concept and the problems facing nonprofit hospitals. It reviews the pros and cons of reorganization and the for-profit/nonprofit controversy. It questions whether the hybridization of the hospital results in a stronger or weaker species and discusses the possible effects of the newly structured entity on the quality and delivery of health care. Finally, the Article suggests that the nonprofit hospital may survive only by a continued commitment to societal and communal values, to service rather than to profit; that this commitment is adequate justificaton for the preservation of the nonprofit system, and its preservation will reinforce and strengthen the concept. PMID:3146217

  6. 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

    ... January 1, 1998, under the regulations in effect prior to January 1, 2001 (see 26 CFR parts 1 and 35a... (see 26 CFR parts 1 and 35a, revised April 1, 1999) but in no event shall such form or statement remain... prior to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) and, therefore, to...

  7. 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

    ... January 1, 1998, under the regulations in effect prior to January 1, 2001 (see 26 CFR parts 1 and 35a... (see 26 CFR parts 1 and 35a, revised April 1, 1999) but in no event shall such form or statement remain... prior to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) and, therefore, to...

  8. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... January 1, 1998, under the regulations in effect prior to January 1, 2001 (see 26 CFR parts 1 and 35a... (see 26 CFR parts 1 and 35a, revised April 1, 1999) but in no event shall such form or statement remain... prior to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) and, therefore, to...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... January 1, 1998, under the regulations in effect prior to January 1, 2001 (see 26 CFR parts 1 and 35a... (see 26 CFR parts 1 and 35a, revised April 1, 1999) but in no event shall such form or statement remain... prior to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) and, therefore, to...

  10. 26 CFR 301.6104(d)-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Tax-exempt organization. (2) Private foundation. (3) Application for tax exemption. (i) In general... public inspection or copying requirements. (h) Effective date. (1) In general. (2) Private...

  11. 26 CFR 301.6104(d)-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) Tax-exempt organization. (2) Private foundation. (3) Application for tax exemption. (i) In general... public inspection or copying requirements. (h) Effective date. (1) In general. (2) Private...

  12. 26 CFR 301.6104(d)-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Tax-exempt organization. (2) Private foundation. (3) Application for tax exemption. (i) In general... public inspection or copying requirements. (h) Effective date. (1) In general. (2) Private...

  13. 26 CFR 301.6104(d)-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Tax-exempt organization. (2) Private foundation. (3) Application for tax exemption. (i) In general... public inspection or copying requirements. (h) Effective date. (1) In general. (2) Private...

  14. 11 CFR 300.65 - Exceptions for certain tax-exempt organizations (2 U.S.C. 441i(e)(1) and (4)).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Federal election activity: (1) Voter registration activity, as described in 11 CFR 100.24(a)(2), during... connection with an election in which one or more Federal candidates appear on the ballot (see 11 CFR 100.24(a... identification as described in 11 CFR 100.24(a)(4); (ii) Get-out-the-vote activity as described in 11 CFR...

  15. 20 CFR 404.1058 - Special situations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... this definition. A homeworker is described in § 404.1008(c). (b) Nonprofit, income-tax exempt... made by an employer that is an organization exempt from income tax under section 501 of the Code. (2... nonprofit, income-tax exempt organizations during a calendar year. The $100 standard also applies to each...

  16. A guide to organizing joint ventures with physicians.

    PubMed

    Peters, G R

    1986-12-01

    Catholic health care facilities must consider the business and legal risks, canon law, and other constraints when planning a joint venture with physicians. Participants should first establish goals and compatibility, then determine the venture's type (property, service), form ("true," lease, contract), and structure (corporation, partnership, joint property ownership, trust). The administrator must decide whether the facility will participate directly in the venture or form a separate organization. Participants must determine their relationships with the venture, choosing among many options. The administrator should consider whether a venture raises any canon law issues, especially regarding ecclesiastical and secular assets, approval by the local bishop or Holy See, and need for consultation. Other pertinent legal issues include: Fraud and abuse. The venture should not appear as compensation to induce referrals. Physician referrals. Many states prohibit or restrict referrals by physician participants. Antitrust law. Participants may be liable for actions constituting on antitrust violation. Securities low. Organizers must clarify Securities and Exchange Commission registration exemptions and observe state "blue sky" laws. Tax issues. Catholic health care facilities must consider such factors as tax-exempt status, unrelated business income, taxable subsidiaries, and public charity status. Other considerations include tax ramifications for physicians; tax shelter registration; certificate of need (CON), licensing, and building standards; effects on reimbursement and pension plans; organizational and bond documents; corporate medical practice and fee-splitting questions; and labor and contractual issues. PMID:10279792

  17. 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…

  18. 77 FR 38714 - Proposed Collection; Comment Request for the TE/GE Compliance Check Questionnaires

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-28

    ... program. TE/GE uses these questionnaires to gain a better understanding of the compliance behavior of individual segments of the tax-exempt community and to identify and resolve specific instances of non-compliance with the laws and regulations governing tax-exempt organizations, employee pension plans,...

  19. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal Official Transactions). (6) Impuesto Sobre el Trafico de Empresas (Business Trade Tax). (7) Impuestos Especiales de Fabricacion (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its...

  20. 48 CFR 29.203 - Other Federal tax exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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, 2014 CFR

    2014-10-01

    ... 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 29.203 - Other Federal tax exemptions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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...

  3. 48 CFR 29.203 - Other Federal tax exemptions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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...

  4. 48 CFR 29.203 - Other Federal tax exemptions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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...

  5. 26 CFR 1.58-1 - Minimum tax exemption.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... liability of which would be increased by the adoption of such plan. If there is less than 1 year remaining... corporation attributable to the adoption of such apportionment plan. (c) Years for which effective. (1) The... for the adoption of an original plan with respect to such December 31. (iv) Component members...

  6. Organizations.

    ERIC Educational Resources Information Center

    Aviation/Space, 1980

    1980-01-01

    This is a list of aerospace organizations and other groups that provides educators with assistance and information in specific areas. Both government and nongovernment organizations are included. (Author/SA)

  7. 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)

  8. 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 specific…

  9. FNLM 2013 Events & Programs Announced | NIH MedlinePlus the Magazine

    MedlinePlus

    ... again be at the Rooftop Garden of 101 Constitution Avenue in Washington. Congressional and Public Outreach 2013 ... as a 501(c)(3) nonprofit organization for federal tax purposes. Web site: www.fnlm.org Mobile ...

  10. Dysautonomia Foundation

    MedlinePlus

    ... More about FD .) Research funded by the Dysautonomia Foundation has led to a number of breakthroughs in ... our FD screening awareness video here .) The Dysautonomia Foundation is a 501c3 nonprofit organization that has established ...

  11. Congenital Heart Information Network

    MedlinePlus

    ... heart defects. Important Notice The Congenital Heart Information Network website is temporarily out of service. Please join ... and Uwe Baemayr for The Congenital Heart Information Network Exempt organization under Section 501(c)3. Copyright © ...

  12. 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. PMID:17445579

  13. What Is Vascular Disease?

    MedlinePlus

    ... or 911 immediately. @ 2016 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 555 Price Ave., Suite 180, Redwood City, ...

  14. Critical Limb Ischemia (CLI)

    MedlinePlus

    ... or 911 immediately. @ 2016 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 555 Price Ave., Suite 180, Redwood City, ...

  15. How to Prevent Vascular Disease

    MedlinePlus

    ... or 911 immediately. @ 2016 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 555 Price Ave., Suite 180, Redwood City, ...

  16. 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)

  17. 26 CFR 53.4958-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... definition of applicable tax-exempt organization. (i) Private foundation. (ii) Governmental unit or affiliate... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-0 Table...

  18. 26 CFR 53.4958-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... definition of applicable tax-exempt organization. (i) Private foundation. (ii) Governmental unit or affiliate... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-0 Table...

  19. 26 CFR 53.4958-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... definition of applicable tax-exempt organization. (i) Private foundation. (ii) Governmental unit or affiliate... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-0 Table...

  20. 26 CFR 301.6104(d)-2 - Making applications and returns widely available.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... individual with access to the Internet can access, download, view and print the document without special..., download, view and print the document without payment of a fee to the tax-exempt organization or to...

  1. 26 CFR 301.6104(d)-2 - Making applications and returns widely available.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... individual with access to the Internet can access, download, view and print the document without special..., download, view and print the document without payment of a fee to the tax-exempt organization or to...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... individual with access to the Internet can access, download, view and print the document without special..., download, view and print the document without payment of a fee to the tax-exempt organization or to...

  3. 26 CFR 301.6104(d)-2 - Making applications and returns widely available.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... individual with access to the Internet can access, download, view and print the document without special..., download, view and print the document without payment of a fee to the tax-exempt organization or to...

  4. Tax decisions bring good and bad news for hospitals.

    PubMed

    Bromberg, R S

    1980-12-01

    Three recent court decisions denying tax exemptions to shared hospital laundry service organizations should dispel the belief that tax exemptions will automatically be granted to shared service organizations. Two other decisions on the sale of goods and services to persons other than hospitals suggest that the IRS is moving toward a position that accepts certain services as indigenous to the exempt functions of a modern community hospital. PMID:10249267

  5. 31 CFR 332.5 - Limitation on holdings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... date. (b) Special limitation for gifts to exempt organizations under 26 CFR 1.501(c)(3)-1. $200,000 for... under the terms of 26 CFR 1.501(c)(3)-1. (c) Exchange pursuant to 31 CFR part 339. Series H bonds issued in an exchange pursuant to the provisions of 31 CFR part 339, also published as Department of...

  6. 31 CFR 332.5 - Limitation on holdings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... date. (b) Special limitation for gifts to exempt organizations under 26 CFR 1.501(c)(3)-1. $200,000 for... under the terms of 26 CFR 1.501(c)(3)-1. (c) Exchange pursuant to 31 CFR part 339. Series H bonds issued in an exchange pursuant to the provisions of 31 CFR part 339, also published as Department of...

  7. 31 CFR 332.5 - Limitation on holdings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... date. (b) Special limitation for gifts to exempt organizations under 26 CFR 1.501(c)(3)-1. $200,000 for... under the terms of 26 CFR 1.501(c)(3)-1. (c) Exchange pursuant to 31 CFR part 339. Series H bonds issued in an exchange pursuant to the provisions of 31 CFR part 339, also published as Department of...

  8. 31 CFR 332.5 - Limitation on holdings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... date. (b) Special limitation for gifts to exempt organizations under 26 CFR 1.501(c)(3)-1. $200,000 for... under the terms of 26 CFR 1.501(c)(3)-1. (c) Exchange pursuant to 31 CFR part 339. Series H bonds issued in an exchange pursuant to the provisions of 31 CFR part 339, also published as Department of...

  9. 31 CFR 332.5 - Limitation on holdings.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... date. (b) Special limitation for gifts to exempt organizations under 26 CFR 1.501(c)(3)-1. $200,000 for... under the terms of 26 CFR 1.501(c)(3)-1. (c) Exchange pursuant to 31 CFR part 339. Series H bonds issued in an exchange pursuant to the provisions of 31 CFR part 339, also published as Department of...

  10. 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

  11. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... exempt from the taxes imposed by Subtitle A of the Code, is deductible. For rules as to the inclusion in... thereunder. (b) Special rule for certain financial institutions. (1) No deduction shall be disallowed, for... financial institution which is a face-amount certificate company registered under the Investment Company...

  12. 78 FR 56841 - Arbitrage Rebate Overpayments on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

    ... proposed amendments to the Income Tax Regulations (26 CFR part 1) on the arbitrage investment restrictions... (Code) (Proposed Regulations). Section 1.148- 3(i) of the Income Tax Regulations provides that an issuer... further consideration of the merits of the claim. See 26 CFR 601.601(d)(2). In accordance with...

  13. 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. PMID:12476660

  14. 26 CFR 1.265-1 - Expenses relating to tax-exempt income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Section 1.265-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...-exempt income. (a) Nondeductibility of expenses allocable to exempt income. (1) No amount shall be... (relating to expenses for production of income) for any expense or amount which is otherwise allowable as...

  15. 76 FR 51879 - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-19

    ... Rulemaking (REG-140492-02) in the Federal Register (74 FR 47500) (the Proposed Regulations). The Proposed..., or other process that is applied to solid waste to create and capture synthesis gas, heat, hot water... waste in an incinerator to remove exhaust gas and to produce heat. Company F further processes the...

  16. 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...

  17. 26 CFR 1.149(e)-1 - Information reporting requirements for tax-exempt bonds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... Interest on a bond is included in gross income unless certain information with respect to the issue of which the bond is a part is reported to the Internal Revenue Service in accordance with the requirements of this section. This section applies to any bond if the issue of which the bond is a part is...

  18. 26 CFR 1.149(e)-1 - Information reporting requirements for tax-exempt bonds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... Interest on a bond is included in gross income unless certain information with respect to the issue of which the bond is a part is reported to the Internal Revenue Service in accordance with the requirements of this section. This section applies to any bond if the issue of which the bond is a part is...

  19. 26 CFR 1.149(e)-1 - Information reporting requirements for tax-exempt bonds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Interest on a bond is included in gross income unless certain information with respect to the issue of which the bond is a part is reported to the Internal Revenue Service in accordance with the requirements of this section. This section applies to any bond if the issue of which the bond is a part is...

  20. 26 CFR 1.149(e)-1 - Information reporting requirements for tax-exempt bonds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... Interest on a bond is included in gross income unless certain information with respect to the issue of which the bond is a part is reported to the Internal Revenue Service in accordance with the requirements of this section. This section applies to any bond if the issue of which the bond is a part is...

  1. Guidelines for Filing IRS Forms 990 and 990-T.

    ERIC Educational Resources Information Center

    National Association of College and University Business Officers, Washington, DC.

    This manual provides instructions and sample documents for all tax-exempt organizations required to file Form 990 "Return of Organization Exempt from Income Tax" or Form 990-1 "Exempt Organization Business Income Tax Return." The short introductory section covers who must file and summarizes the changes in the 1996 forms. The section "Who Must…

  2. 11 CFR 110.13 - Candidate debates.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Candidate debates. 110.13 Section 110.13 Federal Elections FEDERAL ELECTION COMMISSION GENERAL CONTRIBUTION AND EXPENDITURE LIMITATIONS AND PROHIBITIONS § 110.13 Candidate debates. (a) Staging organizations. (1) Nonprofit organizations described in 26 U.S.C. 501 (c)(3) or (c)(4) and which do...

  3. 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…

  4. Mechanisms for nonprofit hospitals to acquire new equipment.

    PubMed

    Cotora, C

    1985-01-01

    The expense of new technologies and current high costs of capital financing have combined to encourage hospitals to acquire the use of new equipment by having a group of private investors purchase the equipment and make it available for use by the hospital. However, tax exempt healthcare providers are inhibited from pursuing this alternative because of current Internal Revenue Service policies prohibiting Investment Tax Credit (ITC) for property used by tax exempt organizations. This article discusses some approaches a nonprofit hospital and a group of potential investors can take to enable the investors to claim ITC. PMID:10299873

  5. 5 CFR 2610.201 - Contents of application.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of a tax-exempt organization not required to obtain a ruling from the Internal Revenue Service on its... if: (1) It attaches a copy of a ruling by the Internal Revenue Service that it qualifies as an... 2610.201 Administrative Personnel OFFICE OF GOVERNMENT ETHICS ORGANIZATION AND...

  6. 75 FR 20350 - Announcement of the Board of Trustees for the National Environmental Education Foundation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ...The National Environmental Education Foundation was created by Section 10 of Public Law 101-619, the National Environmental Education Act of 1990. It is a private 501(c)(3) non-profit organization established to promote and support education and training as necessary tools to further environmental protection and sustainable, environmentally sound development. It provides the common ground upon......

  7. 26 CFR 1.403(b)-2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefit under the contract. (13) Plan means a plan as described in § 1.403(b)-3(b)(3). (14) Public school... performing services for a public school; (B) A section 501(c)(3) organization with respect to any employee of... 414(e)(5)(A) when performing services in the exercise of his or her ministry. (10) Employee...

  8. COASTAL BEND BAYS & ESTUARIES PROGRAM IMPLEMENTATION REVIEW 2004

    EPA Science Inventory

    The Coastal Bend Bays & Estuaries Program, Inc. (CBBEP) is a nonprofit 501(c)(3)organization. The CBBEP project area encompasses 12 counties coincident with the Coastal Bend Council of Governments and extends from the Land-Cut in the Laguna Madre, through the Corpus Christi Bay s...

  9. 26 CFR 1.148-7 - Spending exceptions to the rebate requirement.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... diligence to complete the project financed and the amount of the failure does not exceed the lesser of 3... leases and management contracts. Property leased by a governmental unit or a 501(c)(3) organization is... contributes its ratable share of the cost of building the new facility to the project manager for the...

  10. 26 CFR 1.148-7 - Spending exceptions to the rebate requirement.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... diligence to complete the project financed and the amount of the failure does not exceed the lesser of 3... leases and management contracts. Property leased by a governmental unit or a 501(c)(3) organization is... contributes its ratable share of the cost of building the new facility to the project manager for the...

  11. African American treatment advocacy funding available, May 14 deadline.

    PubMed

    1999-05-01

    Glaxo Wellcome will fund advocacy initiatives designed to link HIV-positive African Americans to HIV treatment programs. Any 501(c)3 organization in the United States can submit a proposal. The grants cannot be used to provide medications or medical treatment. Portions of the Request for Proposals describing the grant objectives, criteria for selection, and the application process are reprinted. PMID:11366460

  12. 31 CFR 353.10 - Amounts which may be purchased.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... of purchase was an exempt organization under the terms of 26 CFR 1.501(c)(3)-1. ...) Special limitation. $4,000 (face amount) multiplied by the highest number of employees participating in an... issued. (b) Series HH—(1) General annual limitation. $20,000 (face amount). (2) Special limitation....

  13. 31 CFR 353.10 - Amounts which may be purchased.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... of purchase was an exempt organization under the terms of 26 CFR 1.501(c)(3)-1. ...) Special limitation. $4,000 (face amount) multiplied by the highest number of employees participating in an... issued. (b) Series HH—(1) General annual limitation. $20,000 (face amount). (2) Special limitation....

  14. 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…

  15. 10 CFR 600.501 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... one or more intermediate subsidiary companies or otherwise, and (2) Is not itself subject to the... Public Utility Holding Company Act (15 U.S.C. 15b(17)). .... Company means any business entity other than an organization of the type described in section 501(c)(3)...

  16. 26 CFR 1.507-5 - Aggregate tax benefit; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... section 501(c)(3) status of any private foundation is the sum of: (1) The aggregate increases in tax under... respect to the income of the private foundation for taxable years beginning after December 31, 1912, if (i... would have been due and payable to the date on which the organization ceases to be a private...

  17. 26 CFR 1.507-5 - Aggregate tax benefit; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 501(c)(3) status of any private foundation is the sum of: (1) The aggregate increases in tax under... respect to the income of the private foundation for taxable years beginning after December 31, 1912, if (i... would have been due and payable to the date on which the organization ceases to be a private...

  18. 26 CFR 1.507-5 - Aggregate tax benefit; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section 501(c)(3) status of any private foundation is the sum of: (1) The aggregate increases in tax under... respect to the income of the private foundation for taxable years beginning after December 31, 1912, if (i... would have been due and payable to the date on which the organization ceases to be a private...

  19. 26 CFR 1.507-5 - Aggregate tax benefit; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... section 501(c)(3) status of any private foundation is the sum of: (1) The aggregate increases in tax under... respect to the income of the private foundation for taxable years beginning after December 31, 1912, if (i... would have been due and payable to the date on which the organization ceases to be a private...

  20. American Association of Community Colleges 2011 Fact Sheet: Building a Nation of Learners by Advancing America's Community Colleges

    ERIC Educational Resources Information Center

    American Association of Community Colleges (NJ1), 2011

    2011-01-01

    The American Association of Community Colleges (AACC) is the primary advocacy organization for the nation's community colleges, representing nearly 1,200 two-year, associate degree-granting institutions and more than 11 million students. Founded in 1920, AACC is a 501(c)(3) nonprofit association. AACC is governed by a 32 member board of directors,…

  1. American Association of Community Colleges 2010 Fact Sheet

    ERIC Educational Resources Information Center

    American Association of Community Colleges (NJ1), 2010

    2010-01-01

    The American Association of Community Colleges (AACC) is the primary advocacy organization for the nation's community colleges, representing nearly 1,200 two-year, associate degree-granting institutions and more than 11 million students. Founded in 1920, AACC is a 501(c)(3) nonprofit association. AACC is governed by a 32-member board of directors,…

  2. 78 FR 42069 - Announcement of the Board of Directors for the National Environmental Education Foundation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-15

    ...The National Environmental Education Foundation (NEEF) was created by Section 10 of Public Law 101-619, the National Environmental Education Act of 1990. It is a private 501(c)(3) non-profit organization established to promote and support education and training as necessary tools to further environmental protection and sustainable, environmentally sound development. It provides the common......

  3. 77 FR 42790 - Notice of Funding Availability for the Small Business Transportation Resource Center Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-20

    ...The Department of Transportation (DOT), Office of the Secretary (OST), Office of Small and Disadvantaged Business Utilization (OSDBU) announces the opportunity for business centered community-based organizations, transportation-related trade associations, colleges and universities, community colleges, or chambers of commerce registered with the Internal Revenue Service as 501C(6) or 501C(3)......

  4. 43 CFR 4.610 - What information must my application for an award contain?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the type and purpose of your organization or business; (6) State the amount of fees and expenses for... a statement describing the basis for your belief that you qualify under 26 U.S.C. 501(c)(3), if you... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false What information must my application...

  5. 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…

  6. ThinkFirst National Injury Prevention Foundation

    MedlinePlus

    ... all ages how to prevent traumatic brain and spinal cord injuries! The ThinkFirst Foundation is a 501c3 nonprofit organization. ... The mission of ThinkFirst is to prevent brain, spinal cord and other traumatic injuries through education, research and advocacy. Support ThinkFirst Support ...

  7. Establishing a School Foundation.

    ERIC Educational Resources Information Center

    Erickson, Juanita; Stewart, G. Kent

    2002-01-01

    A school foundation is a nonprofit, tax-exempt organization that finances school projects not covered by the district budget. Legal requirements and accounting procedures; the board of trustees and fund manager; use of volunteers; capitalization and sources of capital (gifts, bequests, fundraising activities); marketing the foundation; examples of…

  8. The IRS Work Plan: IRS Official Identifies Hot Issues.

    ERIC Educational Resources Information Center

    Owens, Marcus

    1993-01-01

    A federal tax official specializing in tax-exempt organizations discusses the relatively new use of coordinated examination audits. Significant issues being raised as the use of such audits expands are examined, including employment tax, contractors, withholding on students, unrelated business income, bond financing, the audit process, corporate…

  9. 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...

  10. 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...

  11. 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...

  12. 10 CFR 12.202 - Net worth exhibit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 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...

  13. 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...

  14. 7 CFR 1.191 - Net worth exhibit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 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...

  15. 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...

  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. 11 CFR 300.50 - Prohibited fundraising by national party committees (2 U.S.C. 441i(d)).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 11 Federal Elections 1 2011-01-01 2011-01-01 false Prohibited fundraising by national party committees (2 U.S.C. 441i(d)). 300.50 Section 300.50 Federal Elections FEDERAL ELECTION COMMISSION BIPARTISAN CAMPAIGN REFORM ACT OF 2002-(BCRA) REGULATIONS NON-FEDERAL FUNDS Tax-Exempt Organizations § 300.50 Prohibited fundraising by national...

  18. 26 CFR 1.6302-1 - Use of Government depositaries in connection with corporation income and estimated income taxes...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... to a financial institution authorized as a depositary for Federal taxes in accordance with 31 CFR... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Provisions § 1.6302-1 Use of Government depositaries... with corporation income and estimated income taxes and certain taxes of tax-exempt organizations....

  19. 42 CFR 54a.14 - Determination of nonprofit status.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...'s listing in the Internal Revenue Service's (IRS) most recent list of tax-exempt organizations... 54a.14 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE... DISCRETIONARY FUNDING UNDER TITLE V OF THE PUBLIC HEALTH SERVICE ACT, 42 U.S.C. 290aa, ET SEQ., FOR...

  20. 26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1.1442-1 Section 1.1442-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  1. 32 CFR 50.2 - Applicability.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 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...

  2. 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...

  3. 32 CFR 50.2 - Applicability.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 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...

  4. 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...

  5. 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...

  6. Taxation and Philanthropy--A 1976 Perspective

    ERIC Educational Resources Information Center

    Fink, Norman S.

    1975-01-01

    Three new elements affecting charitable contribution deduction and institutions which rely on voluntary contributions and tax exemption are reviewed: the new Office of Employee Plans and Exempt Organizations of the Internal Revenue Service, the recent report of the Filer Commission, and the concept of tax expenditures incorporated in the…

  7. Expanding Support through District Education Foundations: A Tale of Two States

    ERIC Educational Resources Information Center

    Brent, Brian O.

    2002-01-01

    In recent years, an increasing number of districts have turned to district education foundations (DEF) for added fiscal support. Similar in many ways to university development offices, DEFs are privately operated, nonprofit, tax-exempt organizations that solicit funds from individuals and businesses and then distribute these funds to public school…

  8. 76 FR 63993 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-14

    ... Internal Revenue Service Proposed Collection; Comment Request for Regulation Project AGENCY: Internal... Number: 1545-2117. Regulation Project Number: TD 9423 & TD 9549. Abstract: This document contains final... overall method of accounting. All tax-exempt organizations required to file annual information returns...

  9. 11 CFR 300.64 - Participation by Federal candidates and officeholders at non-Federal fundraising events (2 U.S.C...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... State candidates at 11 CFR 300.63 or the fundraising exceptions for certain tax-exempt organizations at 11 CFR 300.65. (b) Participation at non-Federal fundraising events. A Federal candidate or... in 11 CFR 110.11(c)(2) if the publicity is written. (iii) Where publicity is disseminated by...

  10. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

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

  11. Examining the IRS Audit Guidelines: A Valuable Self-Assessment Tool.

    ERIC Educational Resources Information Center

    Speizman, Richard A.

    1993-01-01

    The objectives and content of the Internal Revenue Service (IRS) proposed comprehensive guidelines for conducting audits of tax-exempt organizations are outlined, and feedback received from higher education institutions concerning those guidelines are summarized. Comments reflect institutions' concerns about the IRS' lack of understanding of…

  12. 11 CFR 300.64 - Participation by Federal candidates and officeholders at non-Federal fundraising events (2 U.S.C...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... State candidates at 11 CFR 300.63 or the fundraising exceptions for certain tax-exempt organizations at 11 CFR 300.65. (b) Participation at non-Federal fundraising events. A Federal candidate or... in 11 CFR 110.11(c)(2) if the publicity is written. (iii) Where publicity is disseminated by...

  13. 34 CFR 674.35 - Deferment of repayment-Federal Perkins loans made before July 1, 1993.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Act of 1938 (the Federal minimum wage), except that the tax-exempt organization may provide health... (3) Is being compensated at a rate which is not more than $1.00 over the minimum hourly wage... eliminating poverty and poverty-related human, social, and environmental conditions. (iii) The borrower...

  14. 34 CFR 674.35 - Deferment of repayment-Federal Perkins loans made before July 1, 1993.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Act of 1938 (the Federal minimum wage), except that the tax-exempt organization may provide health... (3) Is being compensated at a rate which is not more than $1.00 over the minimum hourly wage... eliminating poverty and poverty-related human, social, and environmental conditions. (iii) The borrower...

  15. 34 CFR 674.35 - Deferment of repayment-Federal Perkins loans made before July 1, 1993.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Act of 1938 (the Federal minimum wage), except that the tax-exempt organization may provide health... (3) Is being compensated at a rate which is not more than $1.00 over the minimum hourly wage... eliminating poverty and poverty-related human, social, and environmental conditions. (iii) The borrower...

  16. 26 CFR 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Example 2. Y is a dealer in securities who values his inventories on a basis other than cost. He makes his income tax returns on the calendar year basis. On January 1, 1958, Y bought five bonds (D, E, F, G, and H... indicates the reduction in “cost of securities sold” which Y should make for the years shown, assuming...

  17. 26 CFR 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Example 2. Y is a dealer in securities who values his inventories on a basis other than cost. He makes his income tax returns on the calendar year basis. On January 1, 1958, Y bought five bonds (D, E, F, G, and H... indicates the reduction in “cost of securities sold” which Y should make for the years shown, assuming...

  18. 26 CFR 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Example 2. Y is a dealer in securities who values his inventories on a basis other than cost. He makes his income tax returns on the calendar year basis. On January 1, 1958, Y bought five bonds (D, E, F, G, and H... indicates the reduction in “cost of securities sold” which Y should make for the years shown, assuming...

  19. 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. PMID:19449499

  20. 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

    ... Cook Islands are exempt from special tonnage taxes and light money in ports of the United States. This... from the payment of light money. DATES: This amendment is effective November 3, 2011. The exemption from special tonnage taxes and light money ] for vessels registered in the Cook Islands...

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

    ERIC Educational Resources Information Center

    Massey, David Sanders

    1981-01-01

    The origin of the "public purpose" requirement in North Carolina and the contrary authority exempting property from taxation solely on the basis of state ownership is examined. The North Carolina Supreme Court declared exemptions for "public purposes" unconstitutional. (Available from: Wake Forest University School of Law, Winston-Salem, NC 27109,…

  2. 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...

  3. 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,...

  4. 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

    ..., teleprinters, terminals, tape drives, disc drives, disc files, disc packs, visual image projector tubes, card... means that the governing body must adopt a resolution or ordinance, or take similar official action,...

  5. 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

    ..., teleprinters, terminals, tape drives, disc drives, disc files, disc packs, visual image projector tubes, card... means that the governing body must adopt a resolution or ordinance, or take similar official action,...

  6. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... day care, health care or scientific or medical research); and (B) The site does not serve as an office... days from the date it receives the request, notify the requester of its prepayment policy and the... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Public inspection and distribution...

  7. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... day care, health care or scientific or medical research); and (B) The site does not serve as an office... days from the date it receives the request, notify the requester of its prepayment policy and the... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Public inspection and distribution...

  8. 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

    ... day care, health care or scientific or medical research); and (B) The site does not serve as an office... days from the date it receives the request, notify the requester of its prepayment policy and the... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Public inspection and distribution...

  9. Catholic health care's community-benefit role.

    PubMed

    Keehan, Carol

    2005-06-16

    "While contemporary Catholic health care and other not-for-profit health care institutions excel in quality, innovation and technology, they remain community-benefit organizations, founded and sustained because of community need," Sister Carol Keehan, a Daughter of Charity who chairs the board of trustees of the Catholic Health Association of the United States, said in May 26 testimony in Washington before the House Ways and Means Committee, which conducted a hearing on the tax-exempt hospital sector. Keehan chairs the board of Sacred Heart Health System in Pensacola, Fla. She spoke the day after Sen. Chuck Grassley, R-Iowa, announced that the Senate Finance Committee, which he chairs, had asked 10 nonprofit hospitals or health systems to account for their charitable activities in light of their tax-exempt status. Rep. Bill Thomas, R-Calif., chairman of the Ways and Means Committee, said at the House hearing that "the standards for tax exemption are not just an academic debate." In reviewing the broad ways Catholic hospitals benefit local communities, Keehan stressed that the services of Catholic hospitals are not provided "to justify continued tax exemption" but because serving communities in this way is integral to their identity and mission. Keehan's text follows. PMID:16178107

  10. Impact of tax sanctions on physician practice acquisitions and employment.

    PubMed

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

    1997-07-01

    The intermediate tax sanctions create significant concerns for tax-exempt healthcare organizations that seek to integrate practicing physicians through practice acquisition or employment. The sanctions will force not-for-profit healthcare organizations to examine both the strategic and business implications of the dollars they have committed to practice acquisition and physician employment. The sanctions also should motivate organizations to reexamine their existing physician compensation arrangements, which may be creating negative incentives for practice productivity. PMID:10168441

  11. Organ Donation

    MedlinePlus

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

  12. Matching Organs

    MedlinePlus

    ... UNet electronically links all transplant hospitals and organ procurement organizations in a secure, real-time environment. Because ... is identified, a transplant coordinator from an organ procurement organization accesses the UNet system and enters necessary ...

  13. The Challenges of Establishing and Sustaining an Overseas Enterprise: One Haitian NGO's Perspective.

    PubMed

    Greig, Elizabeth; Cornely, Cheryl Clark; Green, Barth A

    2015-06-01

    This article describes the creation of Project Medishare for Haiti, Inc, a US 501(c)3 nonprofit organization and its counterpart in Haiti, Project Medishare in Haiti, a nongovernmental organization that provides health care resources and training and education in Haiti. It summarizes the strategy for fundraising and sustaining such an enterprise in a developing country and discusses the lessons learned and goals achieved during the last 20 years. PMID:26080123

  14. In health care reform, who cares for the community?

    PubMed

    Sigmond, R; Seay, J D

    1994-01-01

    Health care reform has again focused the issues of ownership and mission of organizations in the health care field. Some believe that universal entitlement will eventually make both charitable patient care and the nonprofit form of organization obsolete. Others believe that special treatment of nonprofit organizations does not depend on charity at all; rather that the nonprofit form has social value in and of itself. The authors reflect a different point of view. They suggest that with reform, community benefit as the modern expression of a charitable mission will become ever more important in achieving the nation's health care goals. They believe that nonprofit organizations will continue to be entitled to special treatment only if their missions and programs extend beyond care of patients and entitled populations to focus also on care of communities. Any health organization's investment in disciplined community initiatives encompasses all the people in targeted communities, including those served by competing organizations. Without tax exemption, an organization committed to community care initiatives will be at a competitive disadvantage under the proposed community rated capitation payment system. Rather than abandoning the community benefit standard for tax exemption, health care reform calls for more systematic management of community care initiatives by nonprofit organizations and also of tax-exemption eligibility by the IRS. PMID:10135183

  15. 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. PMID:10180896

  16. ORGANIC CONTAMINANTS

    EPA Science Inventory

    Organic pollutants may constitute the most widespread waste loadings into the waters of Lake Superior. There are essentially three categories of organic contaminants. The first grouping consists of those organic compounds that readily degrade biologically or chemically. The secon...

  17. Organ Facts

    MedlinePlus

    ... Donation Home / Before The Transplant / Organ Facts Organ Facts Heart Lung Heart/Lung Kidney Pancreas Kidney/Pancreas Liver ... Receiving "the call" About the Operation Heart Lung Heart/Lung Kidney Pancreas Kidney/Pancreas Liver Intestine Organ Facts Here you can find valuable information about organs ...

  18. Organ Donation

    MedlinePlus

    ... healthy organs and tissues from one person for transplantation into another. Experts say that the organs from one donor can save or help as many as 50 people. Organs you can donate include Internal organs: Kidneys, heart, liver, pancreas, intestines, lungs Skin Bone and bone marrow ...

  19. Matching Organs

    MedlinePlus

    ... Donor Organs With Transplant Candidates When a deceased organ donor is identified, a transplant coordinator from an organ ... transplant candidate, you are registered on the national organ transplant waiting list. A living donor may also be identified and evaluated for living ...

  20. 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. PMID:22043646

  1. Information technology financing options.

    PubMed

    Rai, D

    1996-01-01

    Healthcare executives facing the challenges of delivering quality care and controlling costs must consider the role information technology systems can play in meeting those challenges. To make the best use of information system expenditures, organizations must carefully plan how to finance system acquisitions. Some options that should be considered are paying cash, financing, financing "soft" costs, leasing, credit warehousing and early acceptance financing, and tax-exempt and conduit financing. PMID:10154097

  2. 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.

  3. Finding your way. Networks need more enforcement guidance on a tangle of legal issues.

    PubMed

    Hudson, T

    1993-12-01

    Health care attorneys say more guidance is needed for their clients as they structure integrated health networks, so they can avoid violating laws governing fraud and abuse, physician referrals, competitiveness and tax-exempt status. Unfortunately, for the time being, there's still relatively scant advice federal agencies can give hospitals, physician groups and other provider organizations in these areas. An overview of the issues, and views from regulators and experts. PMID:8242114

  4. Beyond saber rattling.

    PubMed

    O'Hare, Patrick K; Hyatt, Thomas K

    2005-02-01

    New legislative proposals are threatening aggressive regulation of tax-exempt healthcare providers. The proposals pertain to operations, governance, additional tax filing requirements, and enforcement. The proposals signal the determination of Congress to eliminate any perceived abuses among exempt healthcare organizations through increased scrutiny and regulation. Healthcare financial managers should monitor any developments related to the proposed legislation and participate in hearings and lobbying regarding these issues. PMID:15770839

  5. Organic superconductors

    SciTech Connect

    Bechgaard, K.; Jerome, D.

    1982-07-01

    Recently, a series of organic materials have been created with a rare and extraordinary property: superconductivity. Previously, superconductivity had been observed only in metals and metallic alloys. Establishing superconductivity in an organic solid seems remarkable because the great majority of synthetic organic materials are electrical insulators. The conditions under which the superconducting state was observed in the organic compound were extreme. The temperature was .9/sup 0/K and the pressure was 12,000 atmospheres. In less than a year, five other synthetic organic compounds were found to be superconducting, one of them is superconducting at normal atmospheric pressure, although a low temperature is still required for all materials. (SC)

  6. Organ Facts

    MedlinePlus

    ... in certain types of transplants. Discover data and statistics for each center. Visit the OPTN's Organ DataSource now > I am looking for >> About organ allocation About UNOS Being a living donor Calculator - CPRA Calculator - KDPI Calculator - LAS Calculator - MELD ...

  7. Organ Transplantation

    MedlinePlus

    ... have to wait a long time for an organ transplant. Doctors must match donors to recipients to reduce the risk of transplant rejection. Rejection happens when your immune system attacks the new organ. If you have a transplant, you must take ...

  8. Organic food.

    PubMed

    Jukes, T H

    1977-01-01

    "Organic" or "organically grown" foods are commonly represented as "food grown without pesticides; grown without artificial fertilizers; grown in soil whose humus content is increased by the additions of organic matter; grown in soil whose mineral content is increased with applications of natural mineral fertilizers; has not been treated with preservatives, hormones, antibiotics etc." The substitution of "organic" for "chemical" fertilizers during the growth of plants produces no change in the nutritional or chemical properties of foods. All foods are made of "chemicals." Traces of pesticides have been reported to be present in about 20 to 30% of both "organic" and conventional foods. These traces are usually within the official tolerance levels. Such levels are set low enough to protect consumers adequately. Indeed, there is no record of a single case of injury to a consumer resulting from the application of pesticides to food crops at permitted levels. PMID:336290

  9. 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.

  10. Student Organizations.

    ERIC Educational Resources Information Center

    Pringle, Maryann; And Others

    1992-01-01

    Includes "Student Organizations: Attracting the At-Risk Student" (Pringle, O'Neil); "Pride of Arkansas--Future Business Leaders of American and Phi Beta Lambda" (Gorecki, Martin); and "Business Professionals of America: Blueprint for Success" (Yopp). (JOW)

  11. 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.

  12. 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.

  13. Organ Transplantation

    MedlinePlus

    ... donors to recipients to reduce the risk of transplant rejection. Rejection happens when your immune system attacks the new organ. If you have a transplant, you must take drugs the rest of your ...

  14. Surviving the heat. At Senate, House hearings, lawmakers ask tough questions of high-profile execs regarding tax-exemption status, charity.

    PubMed

    Tieman, Jeff; Fong, Tony

    2004-06-28

    After hospital executives trooped to Capitol Hill hearings last week to defend their billing and collection practices for the uninsured, the threat of immediate action to regulate pricing and charity care seemed to pass. The AHA's David Bernd, left, argued that not-for-profits' mission is much wider than just indigent care. PMID:15242102

  15. 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. PMID:19256067

  16. Engineering organs.

    PubMed

    Atala, Anthony

    2009-10-01

    Applications of regenerative medicine technology may offer novel therapies for patients with injuries, end-stage organ failure, or other clinical problems. Currently, patients suffering from diseased and injured organs can be treated with transplanted organs. However, there is a severe shortage of donor organs that is worsening yearly as the population ages and new cases of organ failure increase. Scientists in the field of regenerative medicine and tissue engineering are now applying the principles of cell transplantation, material science, and bioengineering to construct biological substitutes that will restore and maintain normal function in diseased and injured tissues. The stem cell field is also advancing rapidly, opening new avenues for this type of therapy. For example, therapeutic cloning and cellular reprogramming may one day provide a potentially limitless source of cells for tissue engineering applications. Although stem cells are still in the research phase, some therapies arising from tissue engineering endeavors have already entered the clinical setting successfully, indicating the promise regenerative medicine holds for the future. PMID:19896823

  17. Student Organizations.

    ERIC Educational Resources Information Center

    Gandy, Janet M.; And Others

    1993-01-01

    "Innovations for Student Organizations" (Gandy, Snider) describes the Arizona chapter of Future Business Leaders of America/Phi Beta Lambda; "Scholarship + Leadership + Cooperation = Delta Pi Epsilon" (Brown) discusses the national honor society in graduate business education; and "Loyalty + Service + Progress = Pi Omega Pi" (Pagel) looks at the…

  18. 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…

  19. 76 FR 34811 - Notice of Renewal Charter and Filing Letters

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-14

    ... Federal Official, Tax Exempt and Government Entities Division, Internal Revenue Service. BILLING CODE 4830...); Tax Exempt and Government Entities Division. ACTION: Notice of renewal charter and filing letters... been filed for the IRS Advisory Committee on Tax Exempt and Government Entities (ACT). The...

  20. IRS views on physician control of integrated networks.

    PubMed

    Griffith, G M

    1995-11-01

    Integrated delivery systems and their components are evolving rapidly, as are Internal Revenue Service (IRS) tax-exemption rulings and standards affecting these entities. A common concern addressed by two recent IRS tax-exemption rulings centered on the impact of physician involvement on a hospital's tax-exempt status. PMID:10151865

  1. 7 CFR 4279.114 - Ineligible purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... through the issuance of tax-exempt obligations may neither be used to purchase the guaranteed portion of any Agency guaranteed loan nor may an Agency guaranteed loan serve as collateral for a tax-exempt issue. The Agency may guarantee a loan for a project which involves tax-exempt financing only when...

  2. 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...

  3. 26 CFR 53.6071-1T - Time for filing returns (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... due date (not including extensions) for filing the tax-exempt entity's annual information return under section 6033(a)(1). If the tax-exempt entity is not required to file an annual information return under... entities are parties—(1) Returns by certain tax-exempt entities. A Form 4720, “Return of Certain...

  4. 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…

  5. 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.

  6. 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

  7. History of deceased organ donation, transplantation, and organ procurement organizations.

    PubMed

    Howard, Richard J; Cornell, Danielle L; Cochran, Larry

    2012-03-01

    The historical development of deceased organ donation, transplantation, and organ procurement organizations is reviewed. The concept of transplantation, taking parts from one animal or person and putting them into another animal or person, is ancient. The development of organ transplantation brought on the need for a source of organs. Although many early kidney transplants used kidneys from living donors, these donors could not satisfy the ever-growing need for organs, and extrarenal organs were recovered only from deceased donors. This need for organs to satisfy the great demand led to specialized organizations to identify deceased donors, manage them until recovery occurred, and to notify transplant centers that organs were available for their patients. The functions of these organ procurement organizations expanded to include other required functions such as education, accounting, and compliance with state and federal requirements. Because of the shortage of organs relative to the demand, lack of a unified organ allocation system, the perception that organs are a national resource and should be governed by national regulations, and to improve results of organ procurement organizations and transplant centers, the federal government has regulated virtually all phases of organ procurement and transplantation. PMID:22489438

  8. 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

  9. Emerging state policy trends related to medical group practice: Alpha Center.

    PubMed

    De Sa, J M; Schrodel, S P

    1996-10-01

    This article examines how state health care policy affects new ventures involving medical group practices. It will review briefly traditional state authorities related to the health care sector in general and physician organizations in particular. The article will then discuss state policies related to a range of physician organizations, including those aligned with larger provider systems. State policies related to physician organization in the competitive marketplace include several topics: referral practices, tax exemption, corporate practice of medicine, and antitrust and insurance regulation. Finally, it will discuss the implications of these trends for future enterprises undertaken by medical group practices. PMID:10161818

  10. 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)

  11. 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. PMID:20515012

  12. 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

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

    PubMed

    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 is described. PMID:26176575

  14. 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.

  15. 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.

  16. Pelvic Organ Prolapse

    MedlinePlus

    ... Prosthetics Urogynecologic Surgical Mesh Implants Pelvic Organ Prolapse (POP) Share Tweet Linkedin Pin it More sharing options ... What is Pelvic Organ Prolapse? Pelvic organ prolapse (POP) occurs when the tissue and muscles of the ...

  17. 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)

  18. Organic brain syndrome

    MedlinePlus

    OBS; Organic mental disorder (OMS); Chronic organic brain syndrome ... Listed below are disorders associated with OBS. Brain injury caused by ... the brain ( subarachnoid hemorrhage ) Blood clot inside the ...

  19. 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...

  20. 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 management)…

  1. Deceased Organ Donation.

    PubMed

    Israni, A K; Zaun, D; Bolch, C; Rosendale, J D; Snyder, J J; Kasiske, B L

    2016-01-01

    SRTR uses data collected by OPTN to calculate metrics such as donation/conversion rate, organ yield, and rate of organs recovered for transplant but not transplanted. In 2014, 9252 eligible deaths were reported by organ procurement organizations, a slight increase from 8944 in 2012, and the donation/conversation rate was 73.4 eligible donors per 100 eligible deaths, a slight increase from 71.3 in 2013. Some metrics show variation across organ procurement organizations, suggesting that sharing best practices could lead to gains in efficiency and organ retrieval. PMID:26755269

  2. 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…

  3. 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.

  4. Organic Pesticide Ingredients

    MedlinePlus

    ... Control a pest Integrated Pest Management What are pesticides? Herbicides Disinfectants Fungicides Insecticides Natural and Biological Pesticides ... Other types of pesticides Disponible en español Organic Pesticide Ingredients Organic foods are not necessarily pesticide-free. ...

  5. Organ Donation: The Process

    MedlinePlus

    ... team arrives, the donor is taken to the operating room where organs and tissues are recovered in ... at the hospital and may be in the operating room awaiting the arrival of the lifesaving organ. ...

  6. 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)

  7. Organ Donation and Transplantation

    MedlinePlus

    ... my body to medical science? Can non-resident aliens donate and receive organs? Why should minorities be ... improving lives. Return to top Can non-resident aliens donate and receive organs? Non-resident aliens can ...

  8. 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 ...

  9. Organization theory. Analyzing health care organizations.

    PubMed

    Cors, W K

    1997-02-01

    Organization theory (OT) is a tool that can be applied to analyze and understand health care organizations. Transaction cost theory is used to explain, in a unifying fashion, the myriad changes being undertaken by different groups of constituencies in health care. Agency theory is applied to aligning economic incentives needed to ensure Integrated Delivery System (IDS) success. By using tools such as OT, a clearer understanding of organizational changes is possible. PMID:10164970

  10. Temporal Organization in Prose

    ERIC Educational Resources Information Center

    Kulhavy, Raymond W.; And Others

    1977-01-01

    High school students read textual passages organized around a semantic, temporal, or random theme. Free recall, semantically, and temporally-cued tests measured recall. During free recall, the organized passages yielded greater recall. For the cued tests, more words were remembered when the passage organization matched the type of test cue.…

  11. 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…

  12. 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…

  13. 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.

  14. 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...

  15. 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...

  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. 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…

  18. Learning Organization Practices.

    ERIC Educational Resources Information Center

    1997

    This document contains three papers from a symposium on learning organization practices. "Learning Lenses of Leading Organizations: Best Practices Survey" (Laurel S. Jeris) shows that successful learning organizations view learning initiatives through multiple lenses with a clear, sustained focus on strategic outcomes. "Dimensions of the Learning…

  19. Organization/Administration.

    ERIC Educational Resources Information Center

    Chaffee, Ellen Earle

    Patterns that emerged from reviewing 26 syllabi for courses on organization and administration in higher education are discussed, and six sample syllabi are presented. The syllabi focused more on organization than administration. Of the 26 syllabi, 19 dealt with organization and administration generally; 5 with administration in a specific…

  20. 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…

  1. 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...

  2. Immunosenescence and organ transplantation

    PubMed Central

    Heinbokel, Timm; Elkhal, Abdallah; Liu, Guangxiang; Edtinger, Karoline; Tullius, Stefan G.

    2013-01-01

    Increasing numbers of elderly transplant recipients and a growing demand for organs from older donors impose pressing challenges on transplantation medicine. Continuous and complex modifications of the immune system in parallel to aging have a major impact on transplant outcome and organ quality. Both, altered alloimmune responses and increased immunogenicity of organs present risk factors for inferior patient and graft survival. Moreover, a growing body of knowledge on age-dependent modifications of allorecognition and alloimmune responses may require age-adapted immunosuppression and organ allocation. Here, we summarize relevant aspects of immunosenescence and their possible clinical impact on organ transplantation. PMID:23639337

  3. 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. PMID:23908807

  4. Organ reperfusion and preservation.

    PubMed

    Jamieson, Russell W; Friend, Peter J

    2008-01-01

    Organ transplantation is one of the medical success stories of the 20th century. Transplantation is, however, a victim of its own success with demand for organs far exceeding supply. The ischemia/reperfusion injury associated with organ transplantation is complex with interlinking cellular pathways and cascades. With increasing use of marginal organs and better understanding of the consequences of ischemia/reperfusion, enhanced organ preservation is required. Traditional static cold preservation cannot prevent ischemia/reperfusion injury, the low temperature itself is damaging and viability testing is limited. Donor preconditioning techniques to enhance organ preservation in advance of retrieval are starting to show convergence on several key pathways (HO-1 and cell apoptosis). Microdialysis and bioimpedence techniques may allow viability assessment during cold storage. Hypothermic machine perfusion has a role to play, particularly in preservation of kidneys from non-heart-beating donors although results of clinical trials are awaited. Normothermic preservation offers benefits over cold storage (at least experimentally) by avoiding damage induced by low temperature, minimising ischemia/reperfusion injury and allowing resuscitation of damaged organs. Normothermic preservation is likely to increase as the average quality of donor organs declines and clinical trials are needed. In the long term, normothermic preservation may be used, not just to resuscitate organs, but facilitate organ immunomodulation. PMID:17981540

  5. 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.

  6. 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.

  7. Porous Organic Molecular Materials

    SciTech Connect

    Tian, Jian; Thallapally, Praveen K.; McGrail, B. Peter

    2012-01-01

    Most nanoporous materials with molecular-scale pores are extended frameworks composed of directional covalent or coordination bonding, such as porous metal-organic frameworks and organic network polymers. By contrast, nanoporous materials comprised of discrete organic molecules, between which there are only weak non-covalent interactions, are seldom encountered. Indeed, most organic molecules pack efficiently in the solid state to minimize the void volume, leading to non-porous materials. In recent years, a significant number of nanoporous organic molecular materials, which may be either crystalline or amorphous, have been confirmed by the studies of gas adsorption and they are surveyed in this Highlight. In addition, the possible advantages of porous organic molecular materials over porous networks are discussed.

  8. 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…

  9. 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. PMID:20735250

  10. Reconstituted Thymus Organ Culture.

    PubMed

    Deng, Zimu; Liu, Haifeng; Rui, Jinxiu; Liu, Xiaolong

    2016-01-01

    Reconstituted thymus organ culture is based on fetal thymus organ culture (FTOC). Purified thymocyte populations, from genetically modified mice or even from other species, are cultured in vitro with thymic lobes depleted of their endogenous thymocytes (by 2'-deoxyguanosine treatment) to form a new thymus. This potent and timesaving method is distinct from FTOC, which assesses development of unmodified thymic lobes, and reaggregate thymic organ culture, in which epithelial cells are separately purified before being aggregated with thymocytes. PMID:26294406

  11. 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. PMID:21842661

  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. 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

  14. Organizing marginalized workers.

    PubMed

    Taylor, A K

    1999-01-01

    Figures from the U.S. Department of Labor show that low-wage or marginalized workers are more likely to be injured on the job and suffer more work-related medical conditions than better-paid workers. Despite an increasingly hostile organizing climate, market globalization, and corporate downsizing, significant progress has been made in organizing marginalized workers. A multifaceted, comprehensive organizing strategy, incorporating union-building strategies that include (but are not limited to) safety and health, must be used by unions to successfully organize marginalized workers and obtain the first contract. PMID:10378982

  15. Developing Culturally Competent Organizations.

    ERIC Educational Resources Information Center

    Focal Point, 1994

    1994-01-01

    This special issue examines multicultural aspects of services provided by agencies concerned with children's mental health. The lead article is titled "Developing Culturally Competent Organizations" by James L. Mason. This article uses the cultural competence model to discuss an organization's self-evaluation and its planning in the areas of…

  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. Organ Facts: Pancreas

    MedlinePlus

    ... Home / Before The Transplant / Organ Facts / Pancreas Organ Facts Heart Lung Heart/Lung Kidney Pancreas Kidney/Pancreas Liver ... Receiving "the call" About the Operation Heart Lung Heart/Lung Kidney Pancreas Kidney/Pancreas Liver Intestine Pancreas Facts The pancreas is a five to six inch ...

  18. 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…

  19. 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…

  20. 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…

  1. Person-Organization Pairing

    ERIC Educational Resources Information Center

    Scirotino, P. T.; Madden, Denis

    1973-01-01

    Malfunctioning organizations do not facilitate the accomplishment of the purposes of their members in a number of ways and for a number of reasons. This paper used Maslow's hierarchy of needs model in an attempt to describe one view of that malfunction. Leadership is examined briefly as a functioning organization's facilitating arrangement.…

  2. World Studies: Selected Organizations.

    ERIC Educational Resources Information Center

    Social Studies Development Center, Bloomington, IN.

    Descriptive information is given for 80 organizations. The organizations are concerned with world studies ranging from global population concerns to specific cultural societies. They represent global issues concerning education and teaching, international education, population and food, war and peace, religion, economics, and ocean education.…

  3. 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...

  4. Organizing a Learning Center.

    ERIC Educational Resources Information Center

    Davis, Harold S.

    The organization and development of instructional materials centers (IMC's) as a part of a program of educational improvement is discussed. Analysis is made of the advantages, disadvantages, and organization of centralized IMC's, decentralized IMC's, and coordinated IMC's, with recommendations being made for their development. The operation of…

  5. PUREX Organic Waste Solidification

    SciTech Connect

    Langton, C.A.

    2002-12-12

    The objectives of this study were to evaluate solidification/stabilization as an alternative treatment technology for the organic phase of the SRS spent PUREX waste using simulated waste, and to evaluate waste forms prepared with actual spent organic PUREX waste for regulatory classification.

  6. Organ Facts: Pancreas

    MedlinePlus

    ... in certain types of transplants. Discover data and statistics for each center. Visit the OPTN's Organ DataSource now > I am looking for >> About organ allocation About UNOS Being a living donor Calculator - CPRA Calculator - KDPI Calculator - LAS Calculator - MELD ...

  7. Organ Facts: Kidney / Pancreas

    MedlinePlus

    ... in certain types of transplants. Discover data and statistics for each center. Visit the OPTN's Organ DataSource now > I am looking for >> About organ allocation About UNOS Being a living donor Calculator - CPRA Calculator - KDPI Calculator - LAS Calculator - MELD ...

  8. Learning Organization [in HRD].

    ERIC Educational Resources Information Center

    1995

    These five papers are from a symposium facilitated by Verna J. Willis on the learning organization at the 1995 Academy of Human Resource Development (HRD) conference. "Processes of Organizational Learning: A Framework for Training and Development Policies and Methodologies in a Learning Organization Perspective" (Massimo Tomassini) sketches a…

  9. Assessing the Learning Organization.

    ERIC Educational Resources Information Center

    1997

    This document contains four papers from a symposium on assessing the learning organization. "Measuring Organizational Learning: A Confirmatory Factor Analysis of an Organization Survey" (Jamie Callahan Fabian, Ralph O. Mueller, Dail L. Fields) compares two models for measuring four constructs inherent to Schwandt's model of organizational learning…

  10. 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 an…

  11. 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…

  12. SLUDGE ORGANICS BIOAVAILABILITY

    EPA Science Inventory

    Concern over the bioavailability of toxic organics that can occur in municipal sludges threatens routine land application of sludge. vailable data, however, show that concentrations of priority organics in normal sludges are low. ludges applied at agronomic rates yield chemical c...

  13. 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…

  14. Plant Regulatory Organizations

    Technology Transfer Automated Retrieval System (TEKTRAN)

    The chapter on Plant Regulatory Organizations is part of a book titled Pest Management and Phytosanitary Trade Barriers authored by Neil Heather (Australia) and Guy Hallman. It covers the role of plant regulatory organizations from the international to state level in protecting plant health. At on...

  15. 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.

  16. Self Contact Organic Transistors

    NASA Astrophysics Data System (ADS)

    Inoue, Jun-ichi; Wada, Hiroshi; Mori, Takehiko

    2010-07-01

    Thin films of various organic semiconductors, such as pentacene, sexithiophene, copper phthalocyanine, and C60, as well as an organic charge-transfer salt (TTF)(TCNQ) [TTF: tetrathiafulvalene; TCNQ: tetracyanoquinodimethane] are laser-irradiated to form conductive films, which are identified by Raman spectroscopy and atomic force microscopy to be carbon. The resulting practically transparent films are as conductive as laser-sintered carbon films and show temperature-independent conductivity. Source and drain electrodes of organic field-effect transistors are patterned by this method; in these “self-contact” transistors, both the active layers and the electrodes are derived from the same organic film. The laser-sintered carbon films are also utilized for organic single-crystal transistors based on rubrene and TCNQ.

  17. 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. PMID:25556648

  18. 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

  19. 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.

  20. Organic photoreceptors: an overview

    NASA Astrophysics Data System (ADS)

    Melnyk, Andrew R.; Pai, David M.

    1990-07-01

    When Chester Carison invented xerography, he employed sulfur and anthracene as photoconductors. Although the initial commercialization of his idea relied on inorganic photoconductors, the current trend is towards use of organic photoconductors because of their material variety, economy and flexibility. High speed copying and printing machines use belts coated with organic photoreceptors, while personal copiers and printers use aluminum drums dip-coated with organic photoreceptors. Multilayered, organic photoreceptors are now routinely mass produced by the millions with both visible sensitivity for copiers and infrared sensitivity for printers. This paper presents a brief overview of key photoreceptor properties and follow with a survey of electronic organic materials of current interest. The photodischarge characteristic is determined mainly by three factors: the photogeneration, the injection, and the transport of charge carriers. These functions can be accomplished by separate electronic material layers; photogeneration by organic pigments and charge transport by aromatic-amine electron-donor molecules. The photogeneration layers are usually fabricated by solvent coating a dispersion of a pigment in a polymeric binder while the charge transport layers are solvent coated to form a solid solution of the aromatic amine in a polymeric binder. Examples and characteristics of organic pigments and charge transport molecules of current interest are discussed.

  1. 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.

  2. Organic nonlinear optical materials

    NASA Technical Reports Server (NTRS)

    Umegaki, S.

    1987-01-01

    Recently, it became clear that organic compounds with delocalized pi electrons show a great nonlinear optical response. Especially, secondary nonlinear optical constants of more than 2 digits were often seen in the molecular level compared to the existing inorganic crystals such as LiNbO3. The crystallization was continuously tried. Organic nonlinear optical crystals have a new future as materials for use in the applied physics such as photomodulation, optical frequency transformation, opto-bistabilization, and phase conjugation optics. Organic nonlinear optical materials, e.g., urea, O2NC6H4NH2, I, II, are reviewed with 50 references.

  3. 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.

  4. Covalent organic frameworks.

    PubMed

    Feng, Xiao; Ding, Xuesong; Jiang, Donglin

    2012-09-21

    Covalent organic frameworks (COFs) are a class of crystalline porous polymers that allow the atomically precise integration of organic units to create predesigned skeletons and nanopores. They have recently emerged as a new molecular platform for designing promising organic materials for gas storage, catalysis, and optoelectronic applications. The reversibility of dynamic covalent reactions, diversity of building blocks, and geometry retention are three key factors involved in the reticular design and synthesis of COFs. This tutorial review describes the basic design concepts, the recent synthetic advancements and structural studies, and the frontiers of functional exploration. PMID:22821129

  5. soil organic matter fractionation

    NASA Astrophysics Data System (ADS)

    Osat, Maryam; Heidari, Ahmad

    2010-05-01

    Carbon is essential for plant growth, due to its effects on other soil properties like aggregation. Knowledge of dynamics of organic matter in different locations in the soil matrix can provide valuable information which affects carbon sequestration and soil the other soil properties. Extraction of soil organic matter (SOM) fractions has been a long standing approach to elucidating the roles of soil organic matter in soil processes. Several kind fractionation methods are used and all provide information on soil organic matter function. Physical fractionation capture the effects on SOM dynamics of the spatial arrangement of primary and secondary organomineral particles in soil while chemical fractionation can not consider the spatial arrangement but their organic fractions are suitable for advanced chemical characterization. Three method of physical separation of soil have been used, sieving, sedimentation and densitometry. The distribution of organic matter within physical fractions of the soil can be assessed by sieving. Sieving separates soil particles based strictly on size. The study area is located on north central Iran, between 35° 41'- 36° 01' N and 50° 42'- 51° 14' E. Mean annual precipitation about 243.8 mm and mean annual air temperature is about 14.95 °C. The soil moisture and temperature regime vary between aridic-thermic in lower altitudes to xeric-mesic in upper altitudes. More than 36 surface soil samples (0-20 cm) were collected according to land-use map units. After preliminary analyzing of samples 10 samples were selected for further analyses in five size fractions and three different time intervals in September, January and April 2008. Fractionation carried out by dry sieving in five classes, 1-2 mm, 0.5-1 mm, 270 μm-0.5mm, 53-270 μm and <53 μm. Organic matter and C/N ratio were determined for all fractions at different time intervals. Chemical fractionation of organic matter also carried out according to Tan (2003), also Mineralogical

  6. The Main Idea Organizer.

    ERIC Educational Resources Information Center

    Burke, Jim

    2003-01-01

    Presents the Main Idea Organizer (MIO) to help students who may struggle with writing, reading, and thinking--though in different ways and for different reasons. Describes many different ways the author uses the MIO. (SG)

  7. Professionalism and nonprofit organizations.

    PubMed

    Majone, G

    1984-01-01

    Many professionals prefer to work in nonprofit organizations, rather than in either for-profit or bureaucratic organizations. This preference suggests that nonprofits may be successful in reducing the tension between professional principles and institutional requirements. Professionals in for-profit organizations must submit to the control of a manager who is motivated to overrule them whenever their decisions come into conflict with the goal of profit maximization. Bureaucratic organizations stress predictability of results and adherence to rules as the overriding criteria of evaluation and control. This paper argues that nonprofits are on the whole superior from the point of view of professional ideology and practice. Thus, given a commitment to the values of professionalism, the preference for the nonprofit form becomes understandable, even without the usual assumptions about income-maximizing behavior. PMID:6699386

  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. Pan American Health Organization

    MedlinePlus

    ... international partner organizations are urging strong financial and political support for a medium-term cholera plan recently ... Collaborating Centers IRIS Institutional Repository for Information Sharing Public Health Associations Bulletins Virtual Campus for Public Health ...

  10. 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)

  11. 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)

  12. 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.

  13. 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.

  14. The Health Maintenance Organization

    ERIC Educational Resources Information Center

    Lum, Doman

    1973-01-01

    Controversial proposals to establish health organizations could drastically change the delivery of health services. Understanding the issues in this controversy can help professionals in the human services see what is needed in health reform and legislation. (Author)

  15. 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)

  16. 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)

  17. Vertical organic transistors

    NASA Astrophysics Data System (ADS)

    Lüssem, Björn; Günther, Alrun; Fischer, Axel; Kasemann, Daniel; Leo, Karl

    2015-11-01

    Organic switching devices such as field effect transistors (OFETs) are a key element of future flexible electronic devices. So far, however, a commercial breakthrough has not been achieved because these devices usually lack in switching speed (e.g. for logic applications) and current density (e.g. for display pixel driving). The limited performance is caused by a combination of comparatively low charge carrier mobilities and the large channel length caused by the need for low-cost structuring. Vertical Organic Transistors are a novel technology that has the potential to overcome these limitations of OFETs. Vertical Organic Transistors allow to scale the channel length of organic transistors into the 100 nm regime without cost intensive structuring techniques. Several different approaches have been proposed in literature, which show high output currents, low operation voltages, and comparatively high speed even without sub-μm structuring technologies. In this review, these different approaches are compared and recent progress is highlighted.

  18. 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.

  19. 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)

  20. Spatial Organization of Epigenomes

    PubMed Central

    Dubé, Jonathan Christopher; Wang, Xue Qing David; Dostie, Josée

    2016-01-01

    The role of genome architecture in transcription regulation has become the focus of an increasing number of studies over the past decade. Chromatin organization can have a significant impact on gene expression by promoting or restricting the physical proximity between regulatory DNA elements. Given that any change in chromatin state has the potential to alter DNA folding and the proximity between control elements, the spatial organization of chromatin is inherently linked to its molecular composition. In this review, we explore how modulators of chromatin state and organization might keep gene expression in check. We discuss recent findings and present some of the less well-studied aspects of spatial genome organization such as chromatin dynamics and regulation by non-coding RNAs. PMID:26986719

  1. NSI organization and highlights

    NASA Technical Reports Server (NTRS)

    Rounds, Fred

    1991-01-01

    The agenda of the NASA Science Internet (NSI) Users Working Group is given. The NSI project organization is laid out in view graph format. Also given are NSI highlights which are divided into three areas: administration, engineering, and operations.

  2. 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.

  3. 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.

  4. Applicability of Complex Organization Theory to Small Organizations

    ERIC Educational Resources Information Center

    Dolch, Norman A.; Heffernan, William D.

    1978-01-01

    Reviews research literature and describes a study concerning the applicability of complex organization theory to small organizations. Finds that organizational-structural properties can be measured in small organizations; complex organization theory can be used to better understand small organizations; and certain measurement techniques used in…

  5. Paying organ donors.

    PubMed

    Harvey, J

    1990-09-01

    Following an earlier paper in the journal in which Evans argued that it was commercial exploitation, not mere payment, that was morally objectionable about certain sorts of organ donation, this paper looks at the moral issues when commercial exploitation is eliminated from systems of paid organ donation. It argues that there are no conclusive moral arguments against such schemes for non-exploitative paid kidney donation. PMID:2133618

  6. 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.

  7. 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).

  8. Inverted organic photosensitive device

    SciTech Connect

    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.

  9. 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.

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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. PMID:10127041

  19. 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

  20. [Women's organizations in India].

    PubMed

    Patel, V

    1985-01-01

    Community development projects in India during the 1950s and 60s viewed women as beneficiaries, but in fact few women benefitted measurably. The realization among field motivators of the necessity of improving the status of women prompted formation of women's organizations based on the participation of women in development. Non-government organizations and militant organizations have had greater success than government sponsored organizations in creation of employment for women. Some employment-generating organizations directed by high caste women or by men merely continue the oppression of poor women, providing abysmal pay for long hours, but a women's cooperative serving textile workers in Bombay has been successful because of the large number of unaccompanied males migrating to the city who desire reasonably priced home-cooked food. Other organizations have attempted to mobilize women to allow them to benefit from development. Struggles of women in the electronics, pharmaceutical, textile, mining, clothing, and other small scale industries have been supported by women's organizatinns. Rural women's organizations have forced village authorities to provide drinkig water and have demanded creation of employment for unemployed rural workers. The "Self-Employed Women's Association" supports negotiations of such women in their respective professions, and others struggling for women's rights have also undertaken development projects in health, education, and employment with a view to increasing women's independence. Some organizations provide child care services and others assist women in obtaining credit. Numerous cooperatives for food and housework have been formed but their ultimate effect on the distribution of power between castes and classes remains uncertain. Government sponsored cooperatives and women's organizations have benefitted mainly the intermediaries and have tended to use women as a source of cheap labor. A strategic plan for the emancipation of women

  1. 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

  2. Organisms ≠ Machines.

    PubMed

    Nicholson, Daniel J

    2013-12-01

    The machine conception of the organism (MCO) is one of the most pervasive notions in modern biology. However, it has not yet received much attention by philosophers of biology. The MCO has its origins in Cartesian natural philosophy, and it is based on the metaphorical redescription of the organism as a machine. In this paper I argue that although organisms and machines resemble each other in some basic respects, they are actually very different kinds of systems. I submit that the most significant difference between organisms and machines is that the former are intrinsically purposive whereas the latter are extrinsically purposive. Using this distinction as a starting point, I discuss a wide range of dissimilarities between organisms and machines that collectively lay bare the inadequacy of the MCO as a general theory of living systems. To account for the MCO's prevalence in biology, I distinguish between its theoretical, heuristic, and rhetorical functions. I explain why the MCO is valuable when it is employed heuristically but not theoretically, and finally I illustrate the serious problems that arise from the rhetorical appeal to the MCO. PMID:23810470

  3. 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. PMID:20929113

  4. 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.

  5. 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.

  6. Organ Procurement and Transplantation Network

    MedlinePlus

    ... comment. 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 ...

  7. Leadership in sports organizations.

    PubMed

    Chelladurai, P

    1980-12-01

    The paper describes a multidimensional model of leadership which specifies three states of leader behavior: leader behavior required by the situation, leader behavior preferred by the members, and the actual leader behavior. These three states of leader behavior are defined respectively by the situational characteristics such as the goals, size and structure of the organization and the nature of the work group and its norms; the characteristics of the members such as their personality and ability; and the leader's characteristics such as his personality and ability. The degree of congruence among the three states of leader behavior determines the performance of the group and the satisfaction of the members. Based on the model and on Blau and Scott's (1969) typology of organizations, the paper suggests specific leadership styles appropriate to the various types of sports organizations. Further, leadership styles appropriate to recreational sport and to different levels of athletic teams are also suggested. PMID:7449038

  8. 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.

  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. 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.

  12. Overview of organic superconductors

    SciTech Connect

    Mori, Hatsumi . Nagoya Division)

    1994-01-10

    Organic materials which are usually used for insulators, were shown to be an electrical conductor by H. Akamatsu, H. Inokuchi, and Y. Matsunaga in 1954. Moreover, J.P. Ferraris et al. showed that TTF [center dot] TCNQ was stably metallic down to around 60 K in 1973. Because of a low dimensionality of organic compound, however, a stabilization of an electronic state and a destabilization of a periodic lattice constructed a charge density wave which led a metal-insulator transition (a Peierls transition). After overcoming this low dimensionality, D. Jerome et al. discovered the first organic superconductor, (TMTSF)[sub 2] PF[sub 6] ([Tc] = 0.9 K (12kbar)) in 1980. Then with the resisting up of [Tc] constantly, the superconductor [kappa]-(BEDT-TTF)[sub 2](NCS)[sub 2] ([Tc] = 10.4 K) was found in 1987 and the [Tc] of [kappa]-(BEDT-TTF)[sub 2]Cu[N(CN)[sub 2

  13. Organic conductors and superconductors

    NASA Astrophysics Data System (ADS)

    Jérome, D.; Schulz, H. J.

    2002-01-01

    This review attempts to present the most salient developments of research on organic conductors and superconductors during the past 10 years. A theoretical introduction treats instabilities of quasi-one-dimensional electron systems and associated precursor effects which are relevant to the experimental results on organic conductors. We then describe the characterization of quasi-one-dimensional organic conductors by their transport, optical and magnetic properties. Finally, two sections are devoted to the experimental investigation of the low temperature instabilities: lattice instability in TTF-TCNQ and related compounds, superconducting or antiferromagnetic instabilities in the (TMTSF)2X series. The importance of one-dimensional fluctuations is emphasized in both lattice and superconducting instabilities.

  14. 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.

  15. 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.

  16. 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.

  17. Bioethics of Organ Transplantation

    PubMed Central

    Caplan, Arthur

    2014-01-01

    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. PMID:24478386

  18. Obstacles to organ donation.

    PubMed

    Wakeford, R E; Stepney, R

    1989-05-01

    Attitudes towards transplantation were investigated in national surveys of the general public (n = 1471), the medical profession (n = 590) and key clinical staff in units referring potential organ donors (n = 380). A clear majority of doctors would like to see more transplants. Only 16 per cent of doctors opposed them on cost grounds, and a 50 per cent 5-year survival rate is seen as more than adequate clinical justification. However, doctors are less supportive of liver and heart grafts than of kidney and cornea grafts. Few lay people would refuse donation of specific organs, but 30 per cent worry that doctors might be pressured into removal of organs when they are not sure the patient is dead. Religious or moral objection is rare. Intensive care unit staff felt the most important factor restricting organ harvest in their own units was dislike of adding to relatives' distress, followed by lack of training in approaching relatives and adverse media publicity. Only 11 per cent thought reservations on brain stem death a likely or possible influence. Enhanced public awareness of the need for transplants was seen as the most important means of increasing organ harvest. Required request would be controversial and perhaps impossible to implement. We conclude that the time, effort and expense involved in potential organ donation do not play a substantial part in limiting referral. Neither do reservations about brain stem death. Increased training of staff (both in communication skills and in the professional responsibility to encourage donation) and greater public awareness are seen as the twin foundations of a realistic approach to enhancing referral. PMID:11644374

  19. 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. PMID:24478386

  20. 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.

  1. 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:...

  2. 21 CFR 1.227 - What definitions apply to this subpart?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Section 1.227 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL... establishment must meet the terms of section 501(c)(3) of the U.S. Internal Revenue Code (26 U.S.C. 501(c)(3...) Pesticides as defined in 7 U.S.C. 136(u). (ii) Examples of food include fruits, vegetables, fish,...

  3. 21 CFR 1.227 - What definitions apply to this subpart?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Section 1.227 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL... establishment must meet the terms of section 501(c)(3) of the U.S. Internal Revenue Code (26 U.S.C. 501(c)(3...) Pesticides as defined in 7 U.S.C. 136(u). (ii) Examples of food include fruits, vegetables, fish,...

  4. 21 CFR 1.227 - What definitions apply to this subpart?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Section 1.227 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL... establishment must meet the terms of section 501(c)(3) of the U.S. Internal Revenue Code (26 U.S.C. 501(c)(3...) Pesticides as defined in 7 U.S.C. 136(u). (ii) Examples of food include fruits, vegetables, fish,...

  5. 21 CFR 1.227 - What definitions apply to this subpart?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Section 1.227 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL... establishment must meet the terms of section 501(c)(3) of the U.S. Internal Revenue Code (26 U.S.C. 501(c)(3...) Pesticides as defined in 7 U.S.C. 136(u). (ii) Examples of food include fruits, vegetables, fish,...

  6. 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.

  7. 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.

  8. [Organ allocation. Ethical issues].

    PubMed

    Cattorini, P

    2010-01-01

    The criteria for allocating organs are one of the most debated ethical issue in the transplantation programs. The article examines some rules and principles followed by "Nord Italia Transplant program", summarized in its Principles' Charter and explained in a recent interdisciplinary book. General theories of justice and their application to individual clinical cases are commented and evaluated, in order to foster a public, democratic, transparent debate among professionals and citizens, scientific associations and customers' organizations. Some specific moral dilemmas are focused regarding the concepts of proportionate treatment, unselfish donation by living persons, promotion of local institutions efficiency. PMID:20677677

  9. Sludge organics bioavailability

    SciTech Connect

    Eiceman, G.E.; Bellin, C.A.; Ryan, J.A.; O'Connor, G.A.

    1991-01-01

    Concern over the bioavailability of toxic organics that can occur in municipal sludges threatens routine land application of sludge. Available data, however, show that concentrations of priority organics in normal sludges are low. Sludges applied at agronomic rates yield chemical concentrations in soil-sludge mixtures 50 to 100 fold lower. Plant uptake at these pollutant concentrations (and at much higher concentrations) is minimal. Chemicals are either (1) accumulated at extremely low levels (PCBs), (2) possibly accumulated, but then rapidly metabolized within plants to extremely low levels (DEHP), or (3) likely degraded so rapidly in soil that only minor contamination occurs (PCP and 2,4-DNP).

  10. 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.

  11. Dental Support Organizations.

    PubMed

    Dufurrena, Quinn

    2015-01-01

    The Association of Dental Support Organizations is a recently formed association of 33 companies representing a range of management and support services for dental practices. These organizations do not engage in the practice of dentistry, although in some cases they operate as holding companies for practices that do, thus separating the legal responsibility of providing treatment from the management and flow of funds. This report summarizes some of the recent trends in oral health care and dentists' practice patterns that are prompting the increased prevalence of this model. The general functioning of the DSO model is described, including some common variations, and the core values of ADSO are featured. PMID:26455048

  12. Superelastic organic crystals.

    PubMed

    Takamizawa, Satoshi; Miyamoto, Yasuhiro

    2014-07-01

    Superelastic materials (crystal-to-crystal transformation pseudo elasticity) that consist of organic components have not been observed since superelasticity was discovered in a Au-Cd alloy in 1932. Superelastic materials have been exclusively developed in metallic or inorganic covalent solids, as represented by Ti-Ni alloys. Organosuperelasticity is now revealed in a pure organic crystal of terephthalamide, which precisely produces a large motion with high repetition and high energy storage efficiency. This process is driven by a small shear stress owing to the low density of strain energy related to the low lattice energy. PMID:24800764

  13. 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...

  14. 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,…

  15. 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…

  16. 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…

  17. 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)

  18. Building a Learning Organization.

    ERIC Educational Resources Information Center

    Mohr, Nancy; Dichter, Alan

    2001-01-01

    Faculties must pass through several stages when becoming learning organizations: the honeymoon, conflict, confusion, messy, scary, and mature-group stages. Mature school communities have learned to view power differently, make learning more meaningful for students, and model a just and democratic society. Consensus is the starting point. (MLH)

  19. 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.

  20. 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)