Science.gov

Sample records for 501c3 tax-exempt organization

  1. The Tax Exempt Educational Organization.

    ERIC Educational Resources Information Center

    Journal of Law and Education, 1986

    1986-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 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...

  5. 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…

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

    PubMed

    Ricaud, John S

    2006-06-01

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

  7. 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...

  8. 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...

  9. 76 FR 13932 - Disclosure of Information to State Officials Regarding Tax-Exempt Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... Regarding Tax-Exempt Organizations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of... denials and revocations of tax-exempt status) for the purpose of administering state laws governing certain tax-exempt organizations and their activities. These regulations will affect such...

  10. 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.

  11. 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.

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account. (f... section 501(c)(3) organization or a public school. 1.403(b)-0 Section 1.403(b)-0 Internal Revenue INTERNAL...) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-0 Taxability under an annuity purchased by...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account. (f... section 501(c)(3) organization or a public school. 1.403(b)-0 Section 1.403(b)-0 Internal Revenue INTERNAL...) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-0 Taxability under an annuity purchased by...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account. (f... section 501(c)(3) organization or a public school. 1.403(b)-0 Section 1.403(b)-0 Internal Revenue INTERNAL...) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-0 Taxability under an annuity purchased by...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account. (f... section 501(c)(3) organization or a public school. 1.403(b)-0 Section 1.403(b)-0 Internal Revenue INTERNAL...) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-0 Taxability under an annuity purchased by...

  16. 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

  17. 26 CFR 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... effort to disrupt the operations of a tax-exempt organization, rather than to collect information about... other evidence to suggest that the requests are part of an organized campaign to disrupt V's operations... organized a campaign that will place enough of a burden on Y to disrupt its activities. Therefore, Y...

  18. 26 CFR 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... effort to disrupt the operations of a tax-exempt organization, rather than to collect information about... other evidence to suggest that the requests are part of an organized campaign to disrupt V's operations... organized a campaign that will place enough of a burden on Y to disrupt its activities. Therefore, Y...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... immerse participants in the X history, culture and language. Substantially all of the daily itinerary includes scheduled instruction on the X language, history and cultural heritage, and visits to destinations... organization described in section 501(c)(3). T is engaged in a long-term study of how agricultural...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... immerse participants in the X history, culture and language. Substantially all of the daily itinerary includes scheduled instruction on the X language, history and cultural heritage, and visits to destinations... organization described in section 501(c)(3). T is engaged in a long-term study of how agricultural...

  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... principles of this section, which defines an applicable tax-exempt organization for purposes of section 4958: Example 1. O is a nonprofit corporation formed under state law. O filed its application for recognition...

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

    PubMed

    Sanders, Michael I

    2005-01-01

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

  3. 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

    ... foundation within the meaning of section 509(a). (c) Failure to receive withholding certificate timely and... a foreign tax-exempt organization, including foreign private foundations. 1.1441-9 Section 1.1441-9..., including foreign private foundations. (a) Exemption from withholding for exempt income. No withholding...

  4. 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

    ... foundation within the meaning of section 509(a). (c) Failure to receive withholding certificate timely and... a foreign tax-exempt organization, including foreign private foundations. 1.1441-9 Section 1.1441-9..., including foreign private foundations. (a) Exemption from withholding for exempt income. No withholding...

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

    ERIC Educational Resources Information Center

    Saunders, G. Stephen

    1978-01-01

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

  6. 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...

  7. 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.

  8. 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.

  9. 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... Internal Revenue Service 26 CFR Part 301 RIN 1545-BG60 Public Inspection of Material Relating to Tax-Exempt... document contains final regulations pertaining to the public inspection of material relating to...

  10. Tax-exempt bank loans still an option for providers.

    PubMed

    Ostlund, Grant; Cheney, John E

    2011-07-01

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

  11. 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.

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

    PubMed

    Hyman, D A

    1990-01-01

    Tax exemption is an ancient, honorable and expensive tradition. Tax exemption for hospitals is all of these three, but it also places in sharp focus a fundamental problem with tax exemption in general. Organizations can retain their tax exemption while changing circumstances or expectations undermine the rationale that led to the exemption in the first place. Hospitals are perhaps the best example of this problem. The dramatic changes in the health care environment have eliminated most of the characteristics of a hospital that originally persuaded the citizenry to grant it an exemption. Hospitals have entered into competition with tax-paying businesses, and have increasingly behaved like competitive actors. Such conduct may well be beneficial, but it does not follow that tax exemption is appropriate. Rather than an undifferentiated subsidy, a shift to focused goals will provide charitable hospitals with the opportunity and incentive to "do the right thing." PMID:2278243

  13. 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

  14. 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... Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on Thursday... Limited IRS Resources in the Tax Administration of Small Tax-Exempt Organizations Federal, State and...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... circumstances, including, but not limited to, how a travel tour is developed, promoted and operated. Section 513... various destinations around the world. Members of O pay $x to the organizing travel agency to participate... expeditions around the world, including in the Y region of country Z. In cooperation with the National...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... determining when entities are treated as the same employer for purposes of section 414(b), (c), (m), and (o... treated as the same employer. Except to the extent set forth in paragraphs (d), (e), and (f) of this... directly or indirectly controlled by, the other organization. A trustee or director is treated as...

  17. 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.

  18. Tax exemption and integrated delivery systems.

    PubMed

    Aseltyne, W J; Peters, G R

    1994-01-01

    This chapter discusses tax exemption of integrated delivery systems, including the requirements for exemption, the charitable purposes test, the private inurement and private benefit tests, and an application to integrated delivery systems. It also discusses the structure of the Friendly Hills and Facey Nonprofit Medical Foundations, including the analysis of the Internal Revenue Service. Finally, it discusses the process for obtaining tax exemption.

  19. 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.

  20. 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

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

    PubMed

    Taylor, Mark

    2005-09-19

    Newly proposed IRS regulations have a simple message for not-for-profit hospitals: If you want to keep your tax-exempt status, don't engage in excess-benefit transactions. The proposals arrive as compliance officers are paying more attention to the issue. "I wouldn't say that tax awareness is high, but it's higher than ever before," says Lisa Murtha, right. PMID:16229440

  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. 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...

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

    ERIC Educational Resources Information Center

    Stern, Sue S.; Sullivan, Richard B.

    1976-01-01

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

  5. 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.

  6. 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

  7. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  8. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Tax Exemptions (Italy... of Provisions And Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70(c), use the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The Contractor represents that...

  9. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  10. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  11. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  12. 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

  13. 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)

  14. 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)

  15. New requirements for hospitals to maintain tax-exempt status.

    PubMed

    Smith, Pamela C; Noe, Kelly

    2012-01-01

    Tax-exempt hospitals are now facing more legislative requirements to maintain tax-exempt status. This article outlines each of these requirements imposed by the Patient Protection Act of 2010. Health care administrators, executives, and consultants must be aware of these new laws to ensure each facility is capable of maintaining tax-exempt status. Despite the issuance of new requirements, a conclusive definition of charity does not exist. Therefore, the debate surrounding charity care and the justification for tax-exempt status will continue. PMID:22515041

  16. 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

  17. Property tax exemptions: headed for extinction?

    PubMed

    Hyman, D A; McCarthy, T J

    1988-12-01

    Hospitals face an assault on property tax exemptions that threatens the foundations of all voluntary not-for-profit facilities. The Utah Supreme Court fired the first salvo in this campaign in 1985 in Utah County v. Intermountain Health Care, Inc. The court examined the distinctions between not-for-profit and for-profit hospitals, the extent to which the two hospitals involved were supported by donations and gifts, the "profit" derived from operation, the charges levied on patients, the level of charity care provided, and several other factors before concluding that the hospitals did not qualify as charitable institutions. Since then, efforts at taxing hospitals have grown dramatically. The definition of "charitable" is at the heart of the tax-exemption problem. Charitable is a legal "term of art," which encompasses for more than the simple provision of charity care. The promotion of health is a charitable purpose. Hospitals qualify under the Internal Revenue Code for tax-exempt status because they promote health--not because they provide charity care. Yet all hospitals promote health. What, then, differentiates not-for-profit from for-profit hospitals that justifies a tax exemption? The argument for continued exemption must be made, if at all, on the basis of the community benefit the not-for-profit provides. Charitable institutions exist to serve and benefit the community and to provide an avenue for voluntary association. They help to improve and promote the general welfare through education, religion, and culture. The real benefits of a not-for-profit entity are found in the fulfillment of these concepts. PMID:10290831

  18. 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....

  19. 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....

  20. 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....

  1. 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....

  2. 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,…

  3. 48 CFR 1329.203 - Other Federal tax exemptions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  4. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax exempt cider. 24.76 Section 24.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76...

  5. 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.

  6. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax exempt cider. 24.76 Section 24.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76...

  7. Ambulatory surgery center joint ventures involving tax-exempt entities.

    PubMed

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

    1999-01-01

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

  8. 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

    ... agent), the deadline for providing a copy in response to a request shall be determined by reference to... application for tax exemption (because it is a local or subordinate organization covered by a group exemption... parent organization to obtain the group exemption letter and those documents which were submitted by...

  9. 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)

  10. 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, 2013 CFR

    2013-01-01

    ... organizations (2 U.S.C 441i(d)). (a) Prohibitions. A national committee of a political party, including a... 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...

  11. 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, 2012 CFR

    2012-01-01

    ... organizations (2 U.S.C 441i(d)). (a) Prohibitions. A national committee of a political party, including a... 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...

  12. 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

    ... organizations (2 U.S.C 441i(d)). (a) Prohibitions. A national committee of a political party, including a... 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... organizations (2 U.S.C 441i(d)). (a) Prohibitions. A national committee of a political party, including a... 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...

  14. 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

    ..., District, and Local Party Committees and Organizations § 300.37 Prohibitions on fundraising for and... local committee of a political party must not solicit any funds for, or make or direct any donations of... organization described in 26 U.S.C. 527, unless the organization is: (i) A political committee under 11 CFR...

  15. 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, 2013 CFR

    2013-01-01

    ... local committee of a political party must not solicit any funds for, or make or direct any donations of... 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...

  16. 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, 2012 CFR

    2012-01-01

    ... local committee of a political party must not solicit any funds for, or make or direct any donations of... 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...

  17. 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, 2014 CFR

    2014-01-01

    ... local committee of a political party must not solicit any funds for, or make or direct any donations of... 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...

  18. 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

    ... local committee of a political party must not solicit any funds for, or make or direct any donations of... 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...

  19. 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 committee of a State or local candidate; (b) Application. This section also applies to: (1) An officer...

  20. 48 CFR 252.229-7013 - Tax exemptions (Spain)-representation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  2. 48 CFR 252.229-7012 - Tax exemptions (Italy)-representation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  3. 48 CFR 252.229-7012 - Tax exemptions (Italy)-representation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  4. 48 CFR 252.229-7012 - Tax exemptions (Italy)-representation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  5. 78 FR 56841 - Arbitrage Rebate Overpayments on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

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

  6. 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.

  7. 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.

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... following excise, luxury, and transaction taxes: (1) Derechos de Aduana (Customs Duties). (2) Impuesto de... Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal Official... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Tax exemptions...

  12. 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…

  13. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Tax exempt cider. 24.76... exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without... premises and sold or offered for sale as cider, and not as wine or as a substitute for wine, is not...

  14. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Tax exempt cider. 24.76... exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without... premises and sold or offered for sale as cider, and not as wine or as a substitute for wine, is not...

  15. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Tax exempt cider. 24.76... exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without... premises and sold or offered for sale as cider, and not as wine or as a substitute for wine, is not...

  16. 48 CFR 970.2902-3 - Other Federal tax exemptions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Other Federal tax exemptions. 970.2902-3 Section 970.2902-3 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY... such services when furnished to Department of Energy (DOE) management and operating contractors who...

  17. 48 CFR 970.2902-3 - Other Federal tax exemptions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Other Federal tax exemptions. 970.2902-3 Section 970.2902-3 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY... such services when furnished to Department of Energy (DOE) management and operating contractors who...

  18. 48 CFR 970.2902-3 - Other Federal tax exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Other Federal tax exemptions. 970.2902-3 Section 970.2902-3 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY... such services when furnished to Department of Energy (DOE) management and operating contractors who...

  19. 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...

  20. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... payment of Imposta Valore Aggiunto (IVA) tax in accordance with Article 72 of the IVA implementing decree... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... Government pursuant to international agreements. The amount to be paid does not include the IVA tax,...

  1. 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...

  2. 78 FR 56842 - Arbitrage Restrictions on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

    ... IRS published comprehensive final regulations in the Federal Register (TD 8476, 58 FR 33510) on the... Regulations). A Notice of Proposed Rulemaking was published in the Federal Register (72 FR 54606; REG-106143... Internal Revenue Service 26 CFR Part 1 RIN 1545-BH38 Arbitrage Restrictions on Tax-Exempt Bonds...

  3. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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 § 1.6302-1 Deposit rules for corporation income and...

  4. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 § 1.6302-1 Deposit rules for corporation income and...

  5. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 § 1.6302-1 Deposit rules for corporation income and...

  6. 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

    ... 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 § 1.6302-1 Deposit rules for corporation income and...

  7. 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 ...

  8. 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...

  9. 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...

  10. 48 CFR 252.229-7013 - Tax exemptions (Spain)-representation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Spain, the contract will be exempt from the excise, luxury, and transaction taxes listed in paragraph (b... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Tax exemptions (Spain... of Provisions And Clauses 252.229-7013 Tax exemptions (Spain)—representation. As prescribed in...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax-exempt interest. 1.643(a)-5 Section 1.643(a)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.643(a)-5 Tax-exempt interest. (a) There...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false SF 1094A, Tax Exemption Certificates Accountability Record. 53.301-1094A Section 53.301-1094A Federal Acquisition Regulations System... 1094A, Tax Exemption Certificates Accountability Record. ER02JA97.013 ER02JA97.014...

  13. 48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  14. 48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false SF 1094A, Tax Exemption Certificates Accountability Record. 53.301-1094A Section 53.301-1094A Federal Acquisition Regulations System... 1094A, Tax Exemption Certificates Accountability Record. ER02JA97.013 ER02JA97.014...

  15. 48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false SF 1094A, Tax Exemption Certificates Accountability Record. 53.301-1094A Section 53.301-1094A Federal Acquisition Regulations System... 1094A, Tax Exemption Certificates Accountability Record. ER02JA97.013 ER02JA97.014...

  16. 48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false SF 1094A, Tax Exemption Certificates Accountability Record. 53.301-1094A Section 53.301-1094A Federal Acquisition Regulations System... 1094A, Tax Exemption Certificates Accountability Record. ER02JA97.013 ER02JA97.014...

  17. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1 Partially tax-exempt interest. An estate or trust is allowed the credit against tax for partially...

  18. 26 CFR 1.337(d)-4 - Taxable to tax-exempt.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Taxable to tax-exempt. 1.337(d)-4 Section 1.337(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.337(d)-4 Taxable to tax-exempt. (a) Gain...

  19. 26 CFR 1.643(a)-5 - Tax-exempt interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 7 CFR 3565.6 - Inclusion of tax-exempt debt.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 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...

  2. 7 CFR 3565.6 - Inclusion of tax-exempt debt.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  3. 7 CFR 3565.6 - Inclusion of tax-exempt debt.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  4. 7 CFR 3565.6 - Inclusion of tax-exempt debt.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. 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

    ... purposes, see 26 CFR (1939) 39.101(6)-1 (Regulations 118) as made applicable to the Code by Treasury... through the utilization of television or radio. Example 4. useums, zoos, planetariums, symphony...

  6. 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... through the utilization of television or radio. Example 4. useums, zoos, planetariums, symphony...

  7. 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... through the utilization of television or radio. Example 4. useums, zoos, planetariums, symphony...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... purposes, see 26 CFR (1939) 39.101(6)-1 (Regulations 118) as made applicable to the Code by Treasury... through the utilization of television or radio. Example 4. useums, zoos, planetariums, symphony...

  9. 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... through the utilization of television or radio. Example 4. useums, zoos, planetariums, symphony...

  10. 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.

  11. 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),...

  12. 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),...

  13. 7 CFR 1160.114 - Eligible organization.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  14. 7 CFR 1160.114 - Eligible organization.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  15. 7 CFR 1160.114 - Eligible organization.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

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

    PubMed

    Schieble, M T

    1992-05-01

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

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

    PubMed

    Meadors, A C; Schreiber, K

    1994-01-01

    As healthcare reform is debated over the next several years, not-for-profit hospitals will see increased challenges to their tax-exempt status. Over the past forty years, the requirements for maintaining a tax-exempt status have undergone numerous changes. In the last several years, several states have challenged the right of hospitals to maintain this desired status. As we move toward the mid-1990s, it will be critical for not-for-profit hospitals to demonstrate and communicate their commitment to charitable endeavors. PMID:10134877

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

    PubMed

    Ambrose, Jim; Harris, Andrew

    2006-08-01

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

  19. 26 CFR 53.4965-2 - Covered tax-exempt entities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Covered tax-exempt entities. 53.4965-2 Section 53.4965-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes §...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 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 §...

  2. 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 §...

  3. 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

  4. 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...

  5. 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 §...

  6. 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.

  7. 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

  8. 26 CFR 1.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... transaction (as defined in section 4965(e)); and (2) The identity of any other party (whether taxable or tax...-exempt entities referred to in section 4965(c)(4), (5), (6) or (7), including a fully...

  9. 26 CFR 1.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... transaction (as defined in section 4965(e)); and (2) The identity of any other party (whether taxable or tax...-exempt entities referred to in section 4965(c)(4), (5), (6) or (7), including a fully...

  10. 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

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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

  17. 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.

  18. 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

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

    PubMed

    Seay, J D

    1992-01-01

    Voluntary, not-for-profit hospitals are in danger of losing their tax-exempt status as policymakers lean toward stricter charity care requirements that would penalize hospitals which failed to provide at least a predetermined level of charity care. Proposed legislation abandons community benefit and advocates a relief-of-poverty standard. The relief-of-poverty standard advances the notion that hospitals are not providing enough charity care to merit their tax exemption. However, the voluntary hospitals' share of uncompensated care costs (as a percentage of total costs) increased from 70 percent in 1981 to 75 percent in 1989. The relief-of-poverty standard is inferior to the community benefit standard because it does not take into account that the character of community benefit varies among hospitals and communities. However, community benefit must be better defined. Some current activities--individual hospital reassessments, collective hospital reassessments, voluntary development of criteria, and statutory standards--will be instructive in efforts to arrive at a definition of community benefit that is appropriate for the specific community. Leaders in voluntary, not-for-profit hospitals need to develop positive and equitable criteria for hospital tax exemption. These hospitals' accountability is in question, but it is their integrity that is at stake. PMID:10115598

  20. 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…

  1. 7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... subpart must continue to meet all loan making requirements of 7 CFR part 3560, subpart B. B. A separate... organizations is contained in 7 CFR 3560.56. Limited partnerships, with a nonprofit general partner, do not...; and B. Is a private organization that has nonprofit, tax exempt status under section 501(c)(3)...

  2. 26 CFR 53.4958-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... general. (ii) Combined voting power. (iii) Constructive ownership rules. (A) Stockholdings. (B) Profits or beneficial interest. (c) Persons having substantial influence. (1) Voting members of the governing body. (2... deemed not to have substantial influence. (1) Tax-exempt organizations described in section 501(c)(3)....

  3. 17 CFR 201.34 - Eligibility of applicants.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... employees; (3) A charitable or other tax-exempt organization described in section 501(c)(3) of the Internal... defined in section 15(a) of the Agricultural Marketing Act (12 U.S.C. 1141j(a)) with more than 500 employees; and (5) Any other partnership, corporation, association, unit of local government, or public...

  4. 40 CFR 17.5 - Eligibility of applicants.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... controls or owns a majority of the voting shares of another business' board of directors, trustees, or... individual with a net worth of not more than $1 million; (2) The sole owner of an unincorporated business... other tax-exempt organization described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C....

  5. 22 CFR 134.4 - Eligibility of applicants.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... million; (2) The sole owner of an unincorporated business who has a net worth of not more than $5 million, including both personal and business interests, and not more than 500 employees; (3) A charitable or other tax-exempt organization described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C....

  6. 7 CFR 1.184 - Eligibility of applicants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... million; (2) The sole owner of an unincorporated business who has a net worth of not more than $7 million, including both personal and business interests, and not more than 500 employees; (3) A charitable or other tax-exempt organization described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C....

  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. 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.

  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

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension...) Nondiscrimination rules for contributions other than section 403(b) elective deferrals. (b) Universal availability... amounts are included in gross income. (b) Rollovers to individual retirement arrangements and...

  10. 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...

  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.

  12. 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...

  13. 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.

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

    PubMed

    Evans, Melanie

    2008-08-01

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

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

    PubMed

    Smith, Pamela C

    2006-01-01

    The study examines whether the level of charity care and financial stability contribute to a nonprofit hospital's motivation for partnering with a for-profit hospital through a joint venture. The Internal Revenue Service (IRS) has heightened its scrutiny of joint ventures within the health care sector. Considering recent calls to investigate the merit of the tax-exempt status of hospitals engaged in joint ventures, this research will assist policy makers in the evaluation of nonprofit hospitals. Constituents will continue to question whether joint ventures contribute to a reduced focus on charitable activities. Results indicate that the propensity to engage in a joint venture significantly increases with increased levels of charity care. Furthermore, nonprofit hospitals with lower profitability are more likely to engage in joint ventures. These results are useful to policy makers when evaluating the level of charity care provided by hospitals seeking alternative strategic alliances. Considering many critics allege hospitals are reducing the provision of charity care to the community, it is imperative for management to be conscious of the impact of joint ventures on the provision of charity care. PMID:21110492

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

    PubMed

    Smith, Pamela C

    2006-01-01

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

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

    PubMed

    Evans, Melanie

    2008-02-25

    The crisis in auction-rate securities is coming down hard on tax-exempt providers. Buyers are disappearing, sending interest rates soaring. Some hospitals and other healthcare borrowers are being forced to pay maximum interest. "Basically, the investor pool has all but vanished," says Melissa Williams, left, of Christus Health. PMID:18491765

  18. 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...

  19. 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.

  20. 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,...

  1. 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,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise... Forms 990 that O filed for its first four years of operations and, accordingly, does not revoke...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise... Forms 990 that O filed for its first four years of operations and, accordingly, does not revoke...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise... Forms 990 that O filed for its first four years of operations and, accordingly, does not revoke...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise... Forms 990 that O filed for its first four years of operations and, accordingly, does not revoke...

  6. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... Examinations are given at the end of each tour and the P StateBoard of Education awards academic credit for..., lectures, report preparation, examinations and qualify for academic credit, the tours are substantially... within the meaning of section 513(a). Example 3. R is a section 501(c)(4) social welfare...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... Examinations are given at the end of each tour and the P StateBoard of Education awards academic credit for..., lectures, report preparation, examinations and qualify for academic credit, the tours are substantially... within the meaning of section 513(a). Example 3. R is a section 501(c)(4) social welfare...

  8. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... it coordinates the delivery of medical services or medical research may treat themselves as under... several nursing homes each of which receives more than 25 percent of its support from fees paid by... 3121(w)(3)(B)), the nursing homes may treat themselves as being under common control with each...

  9. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... it coordinates the delivery of medical services or medical research may treat themselves as under... several nursing homes each of which receives more than 25 percent of its support from fees paid by... 3121(w)(3)(B)), the nursing homes may treat themselves as being under common control with each...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 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...

  12. 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...

  13. 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...

  14. 26 CFR 1.1443-1 - Foreign tax-exempt organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 26 CFR 56.4911-7 - Affiliated group of organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... expenditure test is not considered to apply to the organization on any day before the date on which it files.... Example 2. X, an eligible organization, has a board consisting of 10 members. Five unaffiliated tax-exempt organizations each designate two individuals to serve on the governing board of X. A simple majority of...

  16. 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…

  17. 29 CFR 2.36 - Status of nonprofit organizations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Religious Organizations; Protection of Religious Liberty of Department of Labor Social Service Providers and... Internal Revenue Code in order to be eligible for Federal financial assistance under DOL social service... that the Internal Revenue Service currently recognizes the applicant as tax exempt under section...

  18. 20 CFR 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., or certain other organizations exempt from income tax. 404.1025 Section 404.1025 Employees' Benefits... religious, charitable, educational, or certain other organizations exempt from income tax. (a) After 1983... organization described in section 501(c)(3) of the Code which is exempt from income tax under section 501(a)...

  19. 20 CFR 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., or certain other organizations exempt from income tax. 404.1025 Section 404.1025 Employees' Benefits... religious, charitable, educational, or certain other organizations exempt from income tax. (a) After 1983... organization described in section 501(c)(3) of the Code which is exempt from income tax under section 501(a)...

  20. 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....

  1. 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

  2. 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...

  3. 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…

  4. 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

  5. 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...

  6. 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...

  7. 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...

  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

    ... common good and general welfare of the people of the community, including how this standard should be... in some way the common good and general welfare of the people of the community.'' Treas. Reg. Sec. 1... engages in public policy advocacy has expended funds for a section 527 exempt function. The...

  9. 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

    ... addressed to, and delivered by mail, electronic mail, facsimile, or a private delivery service as defined in... postmark. A request that is transmitted to the organization by electronic mail or facsimile shall be deemed... requested document exclusively by electronic mail. In such case, the material is provided on the date...

  10. 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

    ...(a)(3); or (iii) Generic campaign activity as defined in 11 CFR 100.25. (d) Prohibited solicitations... 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...

  11. MSUD Family Support Group

    MedlinePlus

    ... Group The MSUD Family Support Group is a non-profit 501 (c)(3) organization for those with MSUD ... Family Support Group is a 501(c)(3) non-profit organization with no paid staff. Funds are needed ...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Tax-exempt organization. (2) Private foundation. (3) Application for tax exemption. (i) In general... tax exemption. (2) Annual information returns. (3) Failure to comply. (g) Failure to comply with 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, 2011 CFR

    2011-04-01

    ...) Tax-exempt organization. (2) Private foundation. (3) Application for tax exemption. (i) In general... tax exemption. (2) Annual information returns. (3) Failure to comply. (g) Failure to comply with public inspection or copying requirements. (h) Effective date. (1) In general. (2) Private...

  14. Organizing uninsured safety-net access to specialist physician services.

    PubMed

    Hall, Mark A

    2013-05-01

    Arranging referrals for specialist services is often the greatest difficulty that safety-net access programs face in attempting to provide fairly comprehensive services for the uninsured. When office-based community specialists are asked to care for uninsured patients, they cite the following barriers: difficulty determining which patients merit charity care, having to arrange for services patients need from other providers, and concerns about liability for providing inadequate care. Solutions to these barriers to specialist access can be found in the same institutional arrangements that support primary care and hospital services for the uninsured. These safety-net organization structures can be extended to include specialist physician care by funding community health centers to contract for specialist referrals, using free-standing referral programs to subsidize community specialists who accept uninsured patients at discounted rates, and encouraging hospitals through tax exemption or disproportionate share funding to require specialists on their medical staffs to accept an allocation of uninsured office-based referrals.

  15. 77 FR 20489 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-04

    ... or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state... different perspectives are represented. All travel expenses within government guidelines will be...

  16. 78 FR 10693 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-14

    ... or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state... different perspectives are represented. All travel expenses within government guidelines will be...

  17. 75 FR 4631 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-28

    ... or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state... different perspectives are represented. All travel expenses within government guidelines will be...

  18. U.S. private voluntary organizations in development: an assessment.

    PubMed

    Schwartz, E

    1980-10-01

    The strengths and weaknesses of U.S. private voluntary organizations were compared to other types of organizations. Private voluntary organizations (PVOs), in general, are organizations that are private, non-profit, and tax-exempt. Voluntary is a reference more to the nature of the contributions individuals may make to these organizations than to their volunteer-sending programs. Cooperative organizations are included within the definition, but universities, colleges, and various research or scientific institutions are not. The primary issue in this evaluation was to determine the effectiveness of the PVOs in carrying out development assistance efforts. Current consensus would rate the PVOs as excellent practitioners of the basic human needs development strategy at the grassroots level. They have been leaders and innovators of this approach, and it is in this area that they have a comparative advantage. The work of PVOs has also been expanding in areas identified as most useful by development specialists. The 7 criteria that may be used in assessing the effectiveness of PVOs in meeting development assistance goals are reviewed: 1) fostering self-help initiative among the poorest of the poor; 2) mobilizing U.S. private financial and human resources; 3) stimulating innovative projects which can be replicated elsewhere; 4) strengthening people-to-people contact; 5) encouraging the establishment of indigenous participatory institutions; 6) creating conditions for self-sustaining development efforts; and 7) increasing the capacity of less developed countries to absorb outside capital by increasing the level of local skills and resources. PMID:12336516

  19. 76 FR 18225 - Request for Public Comment on Proposed Funding Opportunity Announcement for Special Initiative...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    ... Native 501(c)(3) non- profits serving Native Americans; Federally recognized Tribal governments or Alaska... 501(c)(3) Native non-profit organization; and Native non-profit organizations designated by the Secretary of the Treasury as Community Development Financial Institutions and Native non-profit...

  20. Playing by the rules: what you should know about revisions to Form 990.

    PubMed

    Royalty, Phillip

    2006-08-01

    The revised Form 990: Return of Organization Exempt from Income Tax includes new questions about compensation, driven by concerns about excessive executive compensation among tax-exempt organizations. Tax-exempt hospitals should review Form 990's revised reporting requirements and ensure that their forms are filled out accurately and completely in order to avoid potential penalties and scrutiny.

  1. Frequently Asked Questions Regarding Unrelated Business Income Tax.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1992-01-01

    Explains three conditions that determine whether a tax-exempt organization is engaging in a taxable activity. Lists three activities that require, and seven activities that do not require, the payment of income taxes by tax-exempt organizations. Discusses the assessment and payment of income taxes. (BC)

  2. 45 CFR 13.4 - Eligibility of applicants.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... organizations described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)) with not more... more than $2 million; (4) Sole owners of unincorporated businesses if the owner has a net worth of not more than $7 million, including both personal and business interests, and if the business has not...

  3. 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

  4. 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.

  5. 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…

  6. 26 CFR 1.58-1 - Minimum tax exemption.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) General rule. (1) The consent of a component member (other than a wholly-owned subsidiary) to an... (including wholly-owned subsidiaries) and the amount apportioned to each such member under the plan. If more... member of the group on such December 31 (other than wholly-owned subsidiaries) must attach a copy of...

  7. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...-Products). (9) Impuesto Sobre el Uso de Telefona (Telephone Tax). (10) Impuesto General Sobre la Renta de... following excise, luxury, and transaction taxes: (1) Derechos de Aduana (Customs Duties). (2) Impuesto de... Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal...

  8. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-Products). (9) Impuesto Sobre el Uso de Telefona (Telephone Tax). (10) Impuesto General Sobre la Renta de... following excise, luxury, and transaction taxes: (1) Derechos de Aduana (Customs Duties). (2) Impuesto de... Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal...

  9. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... taxes from which the United States Government is exempt. (b) In accordance with tax relief agreements between the United States Government and the Spanish Government, and because the incumbent contract arises from the activities of the United States Forces in Spain, the contract will be exempt from...

  10. 26 CFR 1.58-1 - Minimum tax exemption.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... than one original statement is filed, a statement may incorporate the group identification by reference... groups—(1) Amount of exemption—(i) General rule. Under section 58(b), if a corporation is a component member of a controlled group of corporations on December 31 (as defined in section 1563 (a) and (b)...

  11. 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)

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 26 CFR 1.512(a)-1 - Definition.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 26 CFR 1.512(a)-1 - Definition.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 12 CFR 1228.1 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... or other applicable law; or an organization described in section 501(c)(3) or section 501(c)(4) of..., conveyance, assignment, inheritance, or other transfer of an interest in the real property....

  16. 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 ...

  17. 26 CFR 53.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Taxes related to black lung benefit trusts. Forms 990-BL and 6069 shall be filed on or before the 15th... expenditures of organizations described in section 501(c)(3) of the Internal Revenue Code. A Form 4720...

  18. 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)

  19. 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…

  20. 26 CFR 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... under section 4911(c), the electing public charity will not owe tax under section 4911 nor will it lose... expenditure test may nevertheless lose its tax exempt status if it is an action organization under §...

  1. Vascular Disease Foundation

    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, ...

  2. 47 CFR 64.1601 - Delivery requirements and privacy restrictions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... system, including (but not limited to) a Centrex system, virtual private network, or Private Branch... identification information. (3) Tax-exempt nonprofit organizations are not required to comply with this paragraph....

  3. 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)

  4. 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, ...

  5. 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, ...

  6. 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, ...

  7. Trends in Nonprofit Corporation Law in 1976

    ERIC Educational Resources Information Center

    Oleck, Howard L.

    1976-01-01

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

  8. 26 CFR 301.6104(d)-2 - Making applications and returns widely available.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... having the document posted, as part of a database of similar documents of other tax-exempt organizations... computer hardware or software required for that format (other than software that is readily available...

  9. 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

  10. 77 FR 20079 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change Relating...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-03

    ... excess of net long-term capital losses) and at least 90% of its net tax-exempt interest income each... income tax purposes, such an MLP must receive at least 90% of its income from qualifying sources such as... gross income from passive sources (such as interest, dividends, certain rents and royalties or...

  11. 77 FR 31899 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change Relating...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-30

    ... income (generally net investment income plus the excess of net short-term capital gains over net long-term capital losses) and at least 90% of its net tax exempt interest income, for each tax year, if any... foreign or domestic stock index, fixed income securities index, or combination thereof. \\4\\ The...

  12. 77 FR 58889 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change To List...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-24

    ... account any deduction for dividends paid, and 90% of its tax-exempt income, if any, for the year. Net... to the price and yield performance of a specific foreign or domestic stock index, fixed income... Exchange pursuant to Rule 8.600 in Securities Exchange Act Release No. 57619 (April 4, 2008), 73 FR...

  13. 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

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

    THOMAS, 111th Congress

    Sen. Cardin, Benjamin L. [D-MD

    2009-03-24

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

  15. 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

  16. 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... energy conversion process, and a recycling process. The Proposed Regulations also provided a more... recycling through the use of solid waste disposal facilities. Commentators generally supported the...

  17. 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

    ... Code. Need for Correction As published August 19, 2001 (76 FR 51879), the final regulations (TD 9546... Accordingly, the final regulations (TD 9546), that are the subject of FR Doc. 2011-21154, are corrected as... Internal Revenue Service 26 CFR Part 1 RIN 1545-BD04 Definition of Solid Waste Disposal Facilities for...

  18. 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

    ... Correction As published August 19, 2011 (76 FR 51879), the final regulations (TD 9546) contain errors that... 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...

  19. 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.

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Information reporting requirements for tax.... (ii) Bond issues issued before January 1, 1992. Paragraph (c)(2)(i)(A) of this section does not apply if the issue of which the bond is a part is issued before January 1, 1992. (iii) Extended filing...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Information reporting requirements for tax.... (ii) Bond issues issued before January 1, 1992. Paragraph (c)(2)(i)(A) of this section does not apply if the issue of which the bond is a part is issued before January 1, 1992. (iii) Extended filing...

  2. 26 CFR 1.149(e)-1 - Information reporting requirements for tax-exempt bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... into account under section 146 (relating to volume cap on private activity bonds), the state... the Tax Reform Act of 1986), the issuer must submit the annual report containing information on the... (k)(6). (2) State certification with respect to volume cap—(i) In general. If an issue is subject...

  3. 75 FR 38179 - Proposed Collection; Comment Request for Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-01

    ... Other Foreign Organization for United States Tax Withholding, and Form W-8IMY, Certificate of Foreign... Other Foreign Organization for United States Tax Withholding, and Form W- 8IMY, Certificate of Foreign... government, international organization, foreign central bank of issue, foreign tax-exempt organization,...

  4. 26 CFR 53.4943-4 - Present holdings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nonprofit research organization described in section 501(c)(3), was organized in 1966. On May 26, 1969, A... classified as an organization described in section 509(a)(2). However, for 1973 and subsequent years, A fails... the enterprise, made an election in the manner described in 26 CFR 143.6 (rev. as of Apr. 1, 1974)....

  5. 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…

  6. 5 CFR 2640.202 - Exemptions for interests in securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... organization directly; (2) The employee plays no role in making investment decisions for the organization.... 2640.202 Section 2640.202 Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT ETHICS.... (e) Exemption for interests of tax-exempt organizations. An employee may participate in...

  7. 26 CFR 25.2522(c)-2 - Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Commissioner or his delegate. (b) Taxable private foundations, section 4947 trusts, etc. Section 508(d)(2... foundation or a trust described in section 4947(a)(2) in a taxable year of such organization for which such... an organization described in section 501(c)(3) by reason of its failure to give notification...

  8. 26 CFR 25.2522(c)-2 - Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Commissioner or his delegate. (b) Taxable private foundations, section 4947 trusts, etc. Section 508(d)(2... foundation or a trust described in section 4947(a)(2) in a taxable year of such organization for which such... an organization described in section 501(c)(3) by reason of its failure to give notification...

  9. 2010 Fast Facts: Building a Nation of Learners by Advancing America's Community Colleges

    ERIC Educational Resources Information Center

    American Association of Community Colleges (NJ1), 2010

    2010-01-01

    The American Association of Community Colleges (AACC), a 501(c)3 not-for-profit organization, serves as the primary advocacy organization for the nation's community colleges. AACC's programs and services are at the forefront of change in education, including programs that address student access and success, acute shortages of health-care…

  10. 49 CFR 1016.105 - Eligibility of applicants.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... unincorporated business, or any partnership, corporation, association, unit of local government, or organization... adversary adjudication was initiated; (3) Any organization described in section 501(c)(3) of the Internal... cooperative association as defined in section 15(a) of the Agricultural Marketing Act (12 U.S.C....

  11. 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…

  12. 47 CFR 1.1162 - General exemptions from regulatory fees.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... corporation, or similar political organization or subpart thereof controlled by publicly elected or duly..., a nonprofit entity is defined as: an organization duly qualified as a nonprofit, tax exempt entity under section 501 of the Internal Revenue Code, 26 U.S.C. 501; or an entity with current...

  13. 14 CFR 1262.104 - Eligibility of applicants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., unit of local government, or organization with a net worth of not more than $7 million and not more..., and not more than 500 employees; (3) A charitable or other tax-exempt organization described in...) A cooperative association as defined in section 15(a) of the Agricultural Marketing Act (12...

  14. 15 CFR 18.5 - Eligibility of applicants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... unincorporated business who has a net worth of not more than $7 million, including both personal and business interests, and not more than 500 employees; (3) A charitable or other tax-exempt organization described in..., unit of local government, or organization with a net worth of not more than $7 million and not...

  15. 47 CFR 1.1504 - Eligibility of applicants.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the Internal Revenue Code (26 U.S.C. 501(c)(3)) with not more than 500 employees; (4) A cooperative... organization with a net worth of not more than $7 million and not more than 500 employees; (6) For purposes of....1504 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE...

  16. 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,…

  17. 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,…

  18. American Association of Community Colleges 2009 Fact Sheet

    ERIC Educational Resources Information Center

    American Association of Community Colleges (NJ1), 2009

    2009-01-01

    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. This paper presents several facts about ACCC.

  19. 12 CFR 559.4 - What activities are preapproved for service corporations?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial clients or are generally finance-related: (1) Accounting or internal audit; (2) Advertising... corporation that is recognized by the Internal Revenue Service as organized for charitable purposes under 26 U.S.C. 501(c)(3) of the Internal Revenue Code and making a reasonable contribution to capitalize...

  20. 26 CFR 56.4911-4 - Exempt purpose expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... described in § 1.501(h)-2(b) to an organization not described in section 501(c)(3) that meets the following... 501(h) in 1981. For 1981, X had the following expenditures that are included in its exempt purpose...,000 320,000 Note: For 1981, X's exempt purpose expenditures total $320,000. The $35,000 paid by X to...

  1. 26 CFR 56.4911-4 - Exempt purpose expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... described in § 1.501(h)-2(b) to an organization not described in section 501(c)(3) that meets the following... 501(h) in 1981. For 1981, X had the following expenditures that are included in its exempt purpose...,000 320,000 Note: For 1981, X's exempt purpose expenditures total $320,000. The $35,000 paid by X to...

  2. 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…

  3. 78 FR 70550 - Announcement of the Board of Directors for the National Environmental Education Foundation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-26

    ...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......

  4. 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......

  5. 78 FR 42070 - 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......

  6. 76 FR 2751 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

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

  7. Fast Facts about Online Learning

    ERIC Educational Resources Information Center

    International Association for K-12 Online Learning, 2009

    2009-01-01

    The International Association for K-12 Online Learning (iNACOL) is a non-profit 501(c)(3) membership association based in the Washington, DC area with more than 2,900 members. This organization is unique in that the members represent a diverse cross-section of K-12 education from school districts, charter schools, state education agencies,…

  8. Congenital Heart Information Network

    MedlinePlus

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

  9. 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

  10. 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…

  11. 26 CFR 1.512(a)-1 - Definition.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... photography exhibition organized by M, an art museum described in section 501(c)(3). In return for a payment... department of photography. For purposes of this example, assume that none of the $100,000 is a qualified... begins publishing a new periodical, the fact that the total periodical costs exceed the total income...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... photography exhibition organized by M, an art museum described in section 501(c)(3). In return for a payment... department of photography. For purposes of this example, assume that none of the $100,000 is a qualified... begins publishing a new periodical, the fact that the total periodical costs exceed the total income...

  13. 26 CFR 53.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Taxes related to black lung benefit trusts. Forms 990-BL and 6069 shall be filed on or before the 15th... expenditures of organizations described in section 501(c)(3) of the Internal Revenue Code. A Form 4720 required... of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code,” required by §...

  14. 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…

  15. 5 CFR 2635.502 - Personal and business relationships.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... were to participate in an IRS determination regarding the tax-exempt status of the organization. (c... Internal Revenue Service employee involved in a long and complex tax audit is advised by her son that he... the audit. Because the audit is essentially complete and because the employee is the only one with...

  16. 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…

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-0 Table of... definition of applicable tax-exempt organization. (i) Private foundation. (ii) Governmental unit or affiliate...) Failure to report due to reasonable cause. (ii) Other written contemporaneous evidence. (4) Examples. §...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-0 Table of... definition of applicable tax-exempt organization. (i) Private foundation. (ii) Governmental unit or affiliate...) Failure to report due to reasonable cause. (ii) Other written contemporaneous evidence. (4) Examples. §...

  19. 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...

  20. 32 CFR 50.2 - Applicability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the document on a World Wide Web page that the tax-exempt organization establishes and maintains or by..., on a World Wide Web page established and maintained by another entity. The document will be considered widely available only if— (A) the World Wide Web page through which it is available...

  2. 49 CFR 826.22 - Net worth exhibit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  3. 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...

  4. 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...

  5. How to maximize return on bond proceeds.

    PubMed

    Deluccia, D J

    1989-09-01

    Healthcare organizations issuing tax-exempt bonds to finance the acquisition, construction, or renovation of their facilities often neglect to invest bond proceeds to gain the maximum allowable return. Bond indentures--documents that contain all the terms and provisions of the financing plan--generally spell out a number of options for investing bond proceeds.

  6. 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

    ... in 11 CFR 110.11(c)(2) if the publicity is written. (iii) Where publicity is disseminated by non... 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...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-18

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

  9. 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...

  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. Money: Savings Shock.

    ERIC Educational Resources Information Center

    Capots, Michele M.

    2001-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the document on a World Wide Web page that the tax-exempt organization establishes and maintains or by..., on a World Wide Web page established and maintained by another entity. The document will be considered widely available only if— (A) the World Wide Web page through which it is available...

  13. Private Colleges: The Federal Tax System and its Impact.

    ERIC Educational Resources Information Center

    Moran, Gerald P.

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

  14. 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...

  15. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (including an amended return) reflecting either tax consequences or a tax strategy described in the published guidance listing the transaction (or a tax benefit derived from tax consequences or a tax strategy... transaction is a prohibited tax shelter transaction must be a written statement that— (1) Identifies the...

  16. 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

    ... pooled income fund (P) that meets the requirements of section 642(c)(5). A university (U) that is tax... athletic facilities open to the public. Office space at the facility is occupied rent-free by both the U... pay membership fees as part of their tuition. These fees are remitted by U to P. This arrangement...

  17. 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

    ... pooled income fund (P) that meets the requirements of section 642(c)(5). A university (U) that is tax... athletic facilities open to the public. Office space at the facility is occupied rent-free by both the U... pay membership fees as part of their tuition. These fees are remitted by U to P. This arrangement...

  18. 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

    ... pooled income fund (P) that meets the requirements of section 642(c)(5). A university (U) that is tax... athletic facilities open to the public. Office space at the facility is occupied rent-free by both the U... pay membership fees as part of their tuition. These fees are remitted by U to P. This arrangement...

  19. 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

    ... pooled income fund (P) that meets the requirements of section 642(c)(5). A university (U) that is tax... athletic facilities open to the public. Office space at the facility is occupied rent-free by both the U... pay membership fees as part of their tuition. These fees are remitted by U to P. This arrangement...

  20. 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

    ... pooled income fund (P) that meets the requirements of section 642(c)(5). A university (U) that is tax... athletic facilities open to the public. Office space at the facility is occupied rent-free by both the U... pay membership fees as part of their tuition. These fees are remitted by U to P. This arrangement...

  1. 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

    ... energy or gas (a local furnisher) that uses facilities financed with exempt facility bonds under section 142(a)(8) and that expands its service area in a manner inconsistent with the requirements of sections... which the local furnisher is authorized to collect revenue for the provision of service in the...

  2. 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

    ... energy or gas (a local furnisher) that uses facilities financed with exempt facility bonds under section 142(a)(8) and that expands its service area in a manner inconsistent with the requirements of sections... which the local furnisher is authorized to collect revenue for the provision of service in the...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... energy or gas (a local furnisher) that uses facilities financed with exempt facility bonds under section 142(a)(8) and that expands its service area in a manner inconsistent with the requirements of sections... which the local furnisher is authorized to collect revenue for the provision of service in the...

  4. 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

    ... energy or gas (a local furnisher) that uses facilities financed with exempt facility bonds under section 142(a)(8) and that expands its service area in a manner inconsistent with the requirements of sections... which the local furnisher is authorized to collect revenue for the provision of service in the...

  5. 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,…

  6. 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

    ..., June 6, 2012. FOR FURTHER INFORMATION CONTACT: Roberta B. Zarin, Director, TE/GE Communications and... cover the following topics: Employee Plans: --Analysis and Recommendations Regarding the Scope of...

  7. 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,...

  8. 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...

  9. Federal tax-exemption requirements for joint ventures between nonprofit hospital providers and for-profit entities: form over substance?

    PubMed

    Young, Gary J

    2004-01-01

    This article discusses the IRS rule on hospital joint ventures and related legal developments. The central thesis is that the IRS's emphasis on operational control is misplaced from both a legal and a policy perspective, and reflects a decidedly strong preference for the form of a joint venture's governance over the substance of its charitable and community service activities. More specifically, the article challenges the IRS position that the rule is a corollary of existing tax law principles. Additionally, social science research is presented to demonstrate that the rule is not likely to promote, and may in fact undermine, United States health policy objectives.

  10. 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...

  11. 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...

  12. 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...

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

    PubMed

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

    2013-04-01

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

  14. 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.

  15. 76 FR 71922 - Defense Federal Acquisition Regulation Supplement: Separation of Combined Provisions and Clauses...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-21

    ... Exemptions (Spain)... 252.229-70YY, Tax Exemptions (Spain)--Representation. Conforming changes are also.... * * * * * (xi) 252.229-70XX, Tax Exemptions (Italy)--Representation. (xii) 252.229-70YY, Tax Exemptions (Spain...)(1) Use the clause at 252.229-7005, Tax Exemptions (Spain), in solicitations and contracts...

  16. 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

    ... Return for Tax-Exempt Private Activity Bond Issues, Form 8038-G, Information Return for Tax-Exempt Governmental Obligation, and Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues...: Information Return for Tax-Exempt Private Activity Bond Issues (Form 8038), Information Return for...

  17. 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

  18. 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.

  19. 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.

  20. Income tax; definition of a private foundation--Internal Revenue Service. Final regulations.

    PubMed

    1981-07-23

    This document contains final regulations relating to the definition of a private foundation. Changes to the applicable tax law were made by Pub. L. 94-81, enacted August 9, 1975. The regulations affect certain tax-exempt organizations seeking to qualify as other than private foundations which acquire unrelated trades or businesses after June 30, 1975. The regulations provide such organizations with guidance necessary to determine whether they qualify as other than private foundations. PMID:10251919

  1. 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.

  2. 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.

  3. Organ Donation

    MedlinePlus

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

  4. 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 ...

  5. 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 ...

  6. Restless Legs Syndrome Foundation

    MedlinePlus

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

  7. 48 CFR 252.204-7007 - Alternate A, Annual Representations and Certifications.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... country. (v) 252.229-7012, Tax Exemptions (Italy)—Representation. Applies to solicitations when contract performance will be in Italy. (vi) 252.229-7013, Tax Exemptions (Spain)—Representation. Applies...

  8. Organ Transplantation

    MedlinePlus

    ... 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 life to help keep your body from rejecting the new organ.

  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

    ... tax shelter transaction (as defined in section 4965(e)); and (2) The identity of any other party...), including a fully self-directed qualified plan, IRA, or other savings arrangement, the disclosure...

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

    PubMed

    Becker, Cinda

    2006-06-01

    With new guidelines from the CHA and VHA on reporting community benefits, not-for-profit hospitals are being advised to drop bad debt and Medicare shortfalls from their accounting of how they fulfill their mission. While the AHA doesn't agree, some experts do. MedPAC member Nancy Kane, right, says bad debt "is a tough one, but I don't think a lot of bad debt is a community benefit. PMID:16792227

  11. 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.

  12. Organic spintronics.

    PubMed

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

    2011-08-13

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

  13. 48 CFR 229.402-70 - Additional provisions and clauses.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... products into Germany. (c)(1) Use the clause at 252.229-7003, Tax Exemptions (Italy), in solicitations and contracts when contract performance will be in Italy. (2) Use the provision at 252.229-7012, Tax Exemptions (Italy)—Representation, in solicitations that contain the clause at 252.229-7003, Tax Exemptions...

  14. 48 CFR 229.402-70 - Additional provisions and clauses.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... products into Germany. (c)(1) Use the clause at 252.229-7003, Tax Exemptions (Italy), in solicitations and contracts when contract performance will be in Italy. (2) Use the provision at 252.229-7012, Tax Exemptions (Italy)—Representation, in solicitations that contain the clause at 252.229-7003, Tax Exemptions...

  15. 48 CFR 229.402-70 - Additional clauses.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... clause at 252.229-7003, Tax Exemptions (Italy), in solicitations and contracts when contract performance will be in Italy. (2) Use the provision at 252.229-7012, Tax Exemptions (Italy)—Representation, in solicitations that contain the clause at 252.229-7003, Tax Exemptions (Italy). If the solicitation includes...

  16. 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…

  17. 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.

  18. 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.

  19. Organic Compounds

    NASA Astrophysics Data System (ADS)

    Shankland, Kenneth

    For many years, powder X-ray diffraction was used primarily as a fingerprinting method for phase identification in the context of molecular organic materials. In the early 1990s, with only a few notable exceptions, structures of even moderate complexity were not solvable from PXRD data alone. Global optimisation methods and highly-modified direct methods have transformed this situation by specifically exploiting some well-known properties of molecular compounds. This chapter will consider some of these properties.

  20. 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.

  1. 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

  2. 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

  3. 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.

  4. 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

  5. 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)

  6. 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

  7. 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

  8. Show me the money: the implications of Schedule H.

    PubMed

    Salinsky, Eileen

    2009-04-21

    Responding to policymakers' concerns, the Internal Revenue Service (IRS) implemented significant new hospital community benefit reporting under Schedule H of its revised Form 990, the return used by tax-exempt organizations. This issue brief considers the policy implications of the quantitative and qualitative information that hospitals are now mandated to report through Schedule H, including the costs associated with charity care, bad debt, and the unreimbursed costs of Medicaid and Medicare. The paper examines unresolved issues related to the new reporting requirements, such as controversies regarding the scope of Schedule H, and considers the potential for these reports to influence IRS oversight activities, legislative action, and hospital policies and practices.

  9. Learning Organization. Symposium.

    ERIC Educational Resources Information Center

    2002

    This symposium on the learning organization is comprised of three papers. "Leading the Learning Organization" (James R. Johnson) examines actions that four leaders of widely diverse organizations took to transform an organization into a learning organization. (Leaders who were successful in implementing the learning organization concept used it as…

  10. 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.

  11. 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.

  12. 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 ...

  13. 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)

  14. Yersinia enterocolitica organism (image)

    MedlinePlus

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

  15. Photographing Aquatic Organisms

    ERIC Educational Resources Information Center

    Olsen, Sigurd

    1977-01-01

    Techniques for effective photography of aquatic organisms in the field and laboratory are described. Photography of microscopic organisms and construction techniques of photoaquaria are described. (CS)

  16. 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)…

  17. 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.

  18. 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…

  19. 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.

  20. 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. ...

  1. 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. ...

  2. Thoracic organs (image)

    MedlinePlus

    ... also called the chest and contains the main organs of respiration and circulation. The heart through its ... the body and eliminate carbon dioxide. Together these organs sustain some of the most critical life functions ...

  3. 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)

  4. 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 ...

  5. 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.…

  6. Organic chemistry in space

    NASA Technical Reports Server (NTRS)

    Johnson, R. D.

    1977-01-01

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

  7. 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…

  8. 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…

  9. 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.

  10. 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...

  11. Organizations as Social Inventions.

    ERIC Educational Resources Information Center

    Greenfield, T. Barr

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

  12. 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…

  13. 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...

  14. 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

  15. Organs as inheritable property?

    PubMed

    Voo, Teck Chuan; Holm, Soren

    2014-01-01

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

  16. 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.

  17. 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.

  18. 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…

  19. 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.

  20. Organics on Mars?

    NASA Astrophysics Data System (ADS)

    ten Kate, Inge L.

    2010-08-01

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

  1. 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.

  2. Organic substances in water

    USGS Publications Warehouse

    Greeson, Phillip E.

    1981-01-01

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

  3. 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

  4. 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.

  5. 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.

  6. 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

  7. Get Organized around Assets

    ERIC Educational Resources Information Center

    Ferlazzo, Larry

    2012-01-01

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

  8. 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…

  9. 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…

  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. 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…

  12. 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…

  13. 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...

  14. 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.…

  15. The Effective Organization.

    ERIC Educational Resources Information Center

    Hesselbein, Frances

    1992-01-01

    The former Girl Scouts CEO discusses her hierarchy-flattening circular management concept. Traditionally, organizations have been bureaucracies dominated by a command-and-control orientation. As Drucker advises, nonprofit organizations, like corporations, must reexamine their mission's workability, consider who is the customer, and underscore what…

  16. 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 ...

  17. 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…

  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. 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.…

  20. Innovation Adoption by Organizations

    ERIC Educational Resources Information Center

    Ross, Paul F.

    1974-01-01

    This article discusses the importance of understanding adaptation or learning by organizations, describes the state of our knowledge as of the late 1960's, and reports both the failure of current models of adaptative change by organizations and some promising findings about a new model. (Author)

  1. 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…

  2. 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.

  3. Organic dust in galaxies

    NASA Astrophysics Data System (ADS)

    Onaka, Takashi

    2016-07-01

    Recent space infrared telescopes, Infrared Space Observatory, Spitzer Space Telescope, and AKARI have made significant progress in our understanding of organic dust in the Universe. In this review, we discuss recent observations with these space telescopes of the unidentified infrared emission (UIE) features in the near to mid-infrared, which come from very small organic dust, and the absorption features from 3 to 7 µm, which characterize large organic dust. They provide us with a new view of organic dust in galaxies. We also briefly discuss latest AKARI observations of H2O and CO2 ices in 2.5-5 µm in the Large Magellanic Cloud in comparison with observations in our Galaxy, which suggests the importance of dust surface chemistry in the formation of organic matters in the Universe.

  4. Agreements in Virtual Organizations

    NASA Astrophysics Data System (ADS)

    Pankowska, Malgorzata

    This chapter is an attempt to explain the important impact that contract theory delivers with respect to the concept of virtual organization. The author believes that not enough research has been conducted in order to transfer theoretical foundations for networking to the phenomena of virtual organizations and open autonomic computing environment to ensure the controllability and management of them. The main research problem of this chapter is to explain the significance of agreements for virtual organizations governance. The first part of this chapter comprises explanations of differences among virtual machines and virtual organizations for further descriptions of the significance of the first ones to the development of the second. Next, the virtual organization development tendencies are presented and problems of IT governance in highly distributed organizational environment are discussed. The last part of this chapter covers analysis of contracts and agreements management for governance in open computing environments.

  5. 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.

  6. 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

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. Neurology and international organizations.

    PubMed

    Mateen, Farrah J

    2013-07-23

    A growing number of international stakeholders are engaged with neurologic diseases. This article provides a brief overview of important international stakeholders in the practice of neurology, including global disease-specific programs, United Nations agencies, governmental agencies with international influence, nongovernmental organizations, international professional organizations, large private donors, private-public partnerships, commercial interests, armed forces, and universities and colleges. The continued engagement of neurologists is essential for the growing number of international organizations that can and should incorporate neurologic disease into their global agendas.

  12. Hydrothermal organic synthesis experiments

    NASA Technical Reports Server (NTRS)

    Shock, Everett L.

    1992-01-01

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

  13. 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

  14. 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:...

  15. 26 CFR 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... be a charity described in section 501(c)(3). Among other things, section 501(c)(3) states that “no.... (2) Under section 501(h), many public charities may elect the expenditure test as a substitute for... public charity is any charity that is not a private foundation under section 509(a). (Unlike a...

  16. 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)

  17. 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)

  18. 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.

  19. 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.

  20. Campylobacter jejuni organism (image)

    MedlinePlus

    Campylobacter jejuni infection causes cramping, diarrhea, abdominal pain and fever within 2 to 5 days after a person has been exposed to the organism. Campylobacter jejuni is one of the most common bacterial causes ...

  1. Perioperative Organ Injury

    PubMed Central

    Bartels, Karsten; Karhausen, Jörn; Clambey, Eric T.; Grenz, Almut; Eltzschig, Holger K.

    2014-01-01

    In spite of the fact that a surgical procedure may have been performed for the appropriate indication and in a technically perfect manner, patients are threatened by perioperative organ injury. For example, stroke, myocardial infarction, acute respiratory distress syndrome, acute kidney injury, or acute gut injury are among the most common causes for morbidity and mortality in surgical patients. In the present review, we discuss the pathogenesis of perioperative organ injury, and provide select examples for novel treatment concepts that have emerged over the past decade. Indeed, we believe that research to provide mechanistic insight into acute organ injury and to identify novel therapeutic approaches for the prevention or treatment of perioperative organ injury represents the most important opportunity to improve outcomes of anesthesia and surgery. PMID:24126264

  2. 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)

  3. Biomaterials in Artificial Organs.

    ERIC Educational Resources Information Center

    Kambic, Helen E.; And Others

    1986-01-01

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

  4. 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

  5. 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.

  6. Virtual Organizations: An Overview

    NASA Astrophysics Data System (ADS)

    Nami, Mohammad Reza

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

  7. 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)

  8. Organic semiconductors: Healing contact

    NASA Astrophysics Data System (ADS)

    Risko, Chad; Brédas, Jean-Luc

    2013-12-01

    Traps in organic semiconducting crystals are healed when a perfluoropolyether oil is deposited on the surface of these materials, thus making possible the detection of intrinsic features of charge-carrier transport in rubrene and tetracene.

  9. 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)

  10. 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.

  11. Marketing of human organs?

    PubMed

    Bernat, E

    1995-01-01

    This article discusses the highly controversial question whether human organs should be allowed to be the object of a contract aimed at profit. The author comes to the conclusion that--seen from a consequentialist viewpoint--the legislature is not well-advised to allow organ donations for consideration. However, it is admitted that a more deontological approach could come to quite the opposite conclusion.

  12. Committees and supporting organizations

    NASA Astrophysics Data System (ADS)

    Edvard Chubaryan, Professor; Aram Saharian, Professor; Armen Sedrakian, Professor

    2014-03-01

    International advisory boardOrganizing committee M Alford (St Louis)R Avagyan E R Bezerra de Mello (Paraiba)E Chubaryan G S Bisnovaty-Kogan (Moscow)A Saharian F Burgio (Catania)A Sedrakian K Kokkotas (Tbingen)A Yeranyan D Lai (Cornell)G Colucci (secretary) B Link (Montana) J Margueron (Orsay) C Pethick (Copenhagen) M Oertel (Meudon) L Rezzolla (Potsdam) D Rischke (Frankfurt Main) M Sargsian (Miami) F Weber (San Diego) D N Yakovlev (St Petersburg) Supporting organizations

  13. Deposition of organic facies

    SciTech Connect

    Huc, A.Y.

    1990-01-01

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

  14. 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.

  15. 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.

  16. Phytodegradation of organic compounds.

    PubMed

    Newman, Lee A; Reynolds, Charles M

    2004-06-01

    The phytodegradation of organic compounds can take place inside the plant or within the rhizosphere of the plant. Many different compounds and classes of compounds can be removed from the environment by this method, including solvents in groundwater, petroleum and aromatic compounds in soils, and volatile compounds in the air. Although still a relatively new area of research, there are many laboratories studying the underlying science necessary for a wide range of applications for plant-based remediation of organic contaminants.

  17. 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.

  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.

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. Organic contaminant separator

    DOEpatents

    Del Mar, Peter

    1995-01-01

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

  4. 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.

  5. 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.

  6. 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.

  7. Understanding your capital options.

    PubMed

    Payne, Christopher T

    2012-05-01

    When planning capital expenditures, hospitals and health systems should understand the following financing considerations: Traditional fixed-rate tax-exempt bonds; Variable-rate financing alternatives; Basel III Accord requirements; Direct tax-exempt bank loans; Total return swaps Taxable financings; Interest-rate swaps and collateral requirements

  8. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rule for tax-exempt obligations. A holder's basis in a tax-exempt obligation is reduced by the amount... for the taxable year and prior years. This amount is considered as the tax-benefit amount allowed and... years. This amount is considered as the tax-benefit amount allowed and shall be determined in...

  9. 77 FR 19128 - Defense Federal Acquisition Regulation Supplement: Separation of Combined Provisions and Clauses...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-30

    ... proposed rule in the Federal Register at 76 FR 71922 on November 21, 2011, to separate provisions and... (Spain)... 252.229-7013, Tax Exemptions (Spain)--Representation. Conforming changes are also required to... grammatical changes to paragraph (a) of 252.229-7005, Tax Exemptions (Spain). III. Executive Orders 12866...

  10. 76 FR 34811 - Notice of Renewal Charter and Filing Letters

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-14

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY...); 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...

  11. Conservation and renewable energy: State enactments 1981-83

    SciTech Connect

    Not Available

    1985-01-01

    This book updates the 1981 publication and summarizes selected state energy conservation and renewable energy enactments from 1981-83. Areas covered include sales tax exemptions; motor fuel tax exemptions; property tax incentives; income tax credits; loans, bonds, and grants; transportation; alcohol fuel development; and building improvements.

  12. 78 FR 19580 - Proposed Collection; Comment Request for Information Collection Tools

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-01

    ..., W-2GU, W-2VI, W-3, W-3c, W-3cPR, W-3PR, and W- 3SS; Form 1120, U. S. Corp. Income Tax Return and its... Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues, Form 8038-G, Information Return for Tax-Exempt Governmental Obligation, and Form 8038-GC, Information Return for Small...

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

    ERIC Educational Resources Information Center

    Kreiser, Donna L.; Cowburn, Laura

    2010-01-01

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

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

    PubMed

    Meyer, Donna; Wei, Raymond

    2005-01-01

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

  15. 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

  16. Women's empowerment in rural China: the impact of community health workers.

    PubMed

    Levi, Amy; Factor, Dawn; Deutsch, Karen

    2013-01-01

    Surmang Foundation's Clinic is located in Qinghai Province, Yushu Prefecture, Xiao Surmang Township, China. It is a remote, 97 percent ethnic Tibetan, mountainous region with little access to organized health care services. Surmang Foundation, a US 501(c)3 charity, has organized a cadre of local women to provide community-based care and education to women, resulting in a notable reduction in maternal mortality based on the report of community members. A festival organized to celebrate the accomplishments of the community health workers provided an opportunity for the women to demonstrate how their roles benefit themselves and their community. Both health care services and support for community empowerment are provided through the community health worker model. PMID:23399011

  17. Organ procurement organization (OPO), best practices.

    PubMed

    Bollinger, R R; Heinrichs, D R; Seem, D L; Rosendale, J D; Johnson, K S

    2001-01-01

    There are currently 59 organ procurement organizations (OPOs) in the United States which serve their assigned geographic areas with variable productivity. Knowledge of organizational characteristics, programs and practices of more successful OPOs may be useful to increase the productivity of less successful OPOs. A preliminary survey of all OPO executive directors in the United States ascertained the most important beneficial and detrimental factors affecting their success. Site visits were then conducted at OPOs based on a selection process utilizing population size, geographic location, minority population, donors per million population and donors per thousand deaths among potential donors. All OPOs were categorized and the highest ranking OPOs in each of seven categories, based on 4 years of national data, were selected for the site visits. Regression analysis and correlation analysis using Pearson's product-moment correlation were performed. The survey to identify the important factors was returned by 47 (77%) of 61 OPOs existent in 1999. The most important beneficial factors identified by responding OPOs were adequate staffing and experience, allocation of responsibilities, hospital development and leadership. The most important detrimental factors were inadequate staffing and experience, poor donor hospital/transplant center/ OPO relationships and failure in the consent process. Site visits of the highest-ranking OPOs demonstrated all had respected, experienced leadership focused on the donation process; efficient mechanisms for resolving allocation or transplant center conflicts; systems for monitoring activity and tracking outcomes; excellent communication between OPO and transplant centers; open internal communication at all levels of the OPO; immediate, on-site response to vascular donor referrals; and volunteer support of public and/or professional education. Regression and correlation analysis demonstrated that as minority population increases, OPO

  18. Managing mechanistic and organic structure in health care organizations.

    PubMed

    Olden, Peter C

    2012-01-01

    Managers at all levels in a health care organization must organize work to achieve the organization's mission and goals. This requires managers to decide the organization structure, which involves dividing the work among jobs and departments and then coordinating them all toward the common purpose. Organization structure, which is reflected in an organization chart, may range on a continuum from very mechanistic to very organic. Managers must decide how mechanistic versus how organic to make the entire organization and each of its departments. To do this, managers should carefully consider 5 factors for the organization and for each individual department: external environment, goals, work production, size, and culture. Some factors may push toward more mechanistic structure, whereas others may push in the opposite direction toward more organic structure. Practical advice can help managers at all levels design appropriate structure for their departments and organization.

  19. TBOR2 compliance plans: from rebuttable presumption to enforcement.

    PubMed

    Griffith, G M

    2001-01-01

    This Article analyzes the implications and strategies of incorporating the Taxpayer Bill of Rights 2 ("TBOR2") into tax-exempt healthcare organizations' compliance plans. Beginning with a brief overview of TBOR2, the author examines the presumption of fair market value, how such organizations establish safe harbors, the current Internal Revenue Service (IRS or Service) position regarding enforcement of TBOR2, and the lurking potential for "whistleblowers" to start auditory procedures with an eye toward IRS bounties. Mr. Griffith concludes that the best advice for exempt organizations is to follow the rebuttable presumption procedure for all transactions involving potential disqualified persons, including staff and employed physicians, and seek to fit within the safe harbors for the less routine and larger of those transactions.

  20. TBOR2 compliance plans: from rebuttable presumption to enforcement.

    PubMed

    Griffith, G M

    2001-01-01

    This Article analyzes the implications and strategies of incorporating the Taxpayer Bill of Rights 2 ("TBOR2") into tax-exempt healthcare organizations' compliance plans. Beginning with a brief overview of TBOR2, the author examines the presumption of fair market value, how such organizations establish safe harbors, the current Internal Revenue Service (IRS or Service) position regarding enforcement of TBOR2, and the lurking potential for "whistleblowers" to start auditory procedures with an eye toward IRS bounties. Mr. Griffith concludes that the best advice for exempt organizations is to follow the rebuttable presumption procedure for all transactions involving potential disqualified persons, including staff and employed physicians, and seek to fit within the safe harbors for the less routine and larger of those transactions. PMID:11833409

  1. [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

  2. 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

  3. Organ Transplants in Kazakhstan.

    PubMed

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

    2015-11-01

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

  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 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.

  6. 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.

  7. 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.

  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. Flexible ferroelectric organic crystals

    NASA Astrophysics Data System (ADS)

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

    2016-10-01

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

  10. 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.

  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. 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.

  13. Flexible ferroelectric organic crystals

    PubMed Central

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

    2016-01-01

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

  14. Organizing the thymus gland.

    PubMed

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

    2009-02-01

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

  15. 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

  16. Organic Pillared Clays.

    PubMed

    Meier, L. P.; Nueesch, R.; Madsen, F. T.

    2001-06-01

    Commonly used organophilic clays are modified by alkylammonium cations which hold apart the aluminosilicate layers permanently. The cations fill the interlayer space and are contemplated as flexible pillars, resulting from the mobility of the alkyl chains. Therefore, the interlayer distance varies depending on the layer charge and on the alkyl chain length. Contrary to these cations, rigid pillaring cations guarantee a constant interlayer distance without occupying the interlayer by themselves and show special adsorption properties such as hydrophilic behavior contrary to the generally hydrophobic ones. Smectites were modified by flexible organic cations, e.g., dimethyldioctadecylammonium, and by rigid ones, e.g., tetraphenylphosphonium. Their adsorption properties are compared. Our investigations showed improved adsorption properties for rigid organic cations on smectites using 2-chlorophenol as pollutant. Best adsorption results are achieved using pillaring cations in combination with low charged smectites, especially at low pollutant concentrations. The properties of organic modified smectites are discussed by a pollution intercalation model. The intercalation process of an organic pollutant into an organic modified smectite is expressed by a two-step Born-Haber cycle process: (i) the formation of an adsorbing position by layer expansion and (ii) the occupation of the adsorbing position by the pollutant. The first step of the formation of the adsorbing position is an endothermal transition state which lowers the total intercalation energy and therefore worsens the adsorption behavior. Thus, an already expanded organophilic smectite will show improved adsorption behavior. The formed adsorbing position state on organic modified smectites is comparable to the pillared state of inorganic pillared clays. Copyright 2001 Academic Press. PMID:11350131

  17. 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

  18. [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

  19. 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).

  20. Organic metal neutron detector

    DOEpatents

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

    1984-11-21

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