Sample records for charitable remainder trusts

  1. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Charitable remainder annuity trust. 1.664-2... TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.664-2 Charitable remainder annuity trust. (a) Description. A charitable remainder annuity trust is...

  2. 26 CFR 8.1 - Charitable remainder trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Charitable remainder trusts. 8.1 Section 8.1... Charitable remainder trusts. (a) Certain wills and trusts in existence on September 21, 1974. In the case of a will executed before September 21, 1974, or a trust created (within the meaning of applicable...

  3. 26 CFR 1.643(a)-8 - Certain distributions by charitable remainder trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...: Example 1. Deemed sale by trust. Donor contributes stock having a fair market value of $2 million to a charitable remainder unitrust with a unitrust amount of 50 percent of the net fair market value of the trust... the present value of the remainder interest passing to charity, the trust will not be treated as...

  4. An Introduction to Annuity, Charitable Remainder Trust, and Bequest Programs. Second Edition.

    ERIC Educational Resources Information Center

    Dunseth, William B.

    Information on annuity, charitable remainder trust, and bequest programs is presented. Attention is directed to the growth and basic premises of annuity and life income plans and the question of why an institution should include annuities and charitable trusts in a development program. The various types of plans and gifts and the tax advantages of…

  5. 26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable remainder trusts. 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(g)-1 Special rule for charitable remainder...

  6. A Marketing Perspective: Try Looking at Charitable Trusts from the Donor's Point of View.

    ERIC Educational Resources Information Center

    Thoren, Linda J.

    1979-01-01

    Charitable remainder trusts and charitable income trusts are discussed as essentials in any "marketing mix" of gift-giving options. Unitrusts and annuity trusts are described and tax benefits of the charitable income trust are explained. (MLW)

  7. Guide to the Administration of Charitable Remainder Trusts. Third Edition.

    ERIC Educational Resources Information Center

    Clark, David W.; And Others

    This is the third edition of a workbook prepared as a kind of primer for those responsible for the administration of charitable remainder trusts in accordance with the Tax Reform Act of 1969. The topics covered include: trust administration in general; pooled income fund; unitrust; annuity trust; gift annuity; short term income (lead) trust; gift…

  8. Remainder Gifts Under the Tax Reform Act of 1969: A Post-Final Regulation Outline, With Forms

    ERIC Educational Resources Information Center

    Myers, John Holt

    1973-01-01

    Reviews the Tax Reform Act of 1969 with regard to income, estate, or gift tax deductions available for the gift or bequest of a remainder interest. Compares the various types of deductible charitable remainder gifts. Legal forms are included for pooled income fund trusts and for charitable remainder annuity trust gifts and unitrust gifts. (JT)

  9. 26 CFR 1.664-1 - Charitable remainder trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... manner which could result in the annual realization of a reasonable amount of income or gain from the... self-dealing. (4) Requirement that trust must meet definition of and function exclusively as a... must meet the definition of and function exclusively as a charitable remainder trust from the creation...

  10. 26 CFR 1.664-1 - Charitable remainder trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... manner which could result in the annual realization of a reasonable amount of income or gain from the... self-dealing. (4) Requirement that trust must meet definition of and function exclusively as a... must meet the definition of and function exclusively as a charitable remainder trust from the creation...

  11. 26 CFR 1.664-1 - Charitable remainder trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... manner which could result in the annual realization of a reasonable amount of income or gain from the... self-dealing. (4) Requirement that trust must meet definition of and function exclusively as a... must meet the definition of and function exclusively as a charitable remainder trust from the creation...

  12. 26 CFR 1.664-1 - Charitable remainder trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... manner which could result in the annual realization of a reasonable amount of income or gain from the... self-dealing. (4) Requirement that trust must meet definition of and function exclusively as a... must meet the definition of and function exclusively as a charitable remainder trust from the creation...

  13. 26 CFR 1.643(a)-8 - Certain distributions by charitable remainder trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.643(a)-8... prevent the avoidance of the purposes of the charitable remainder trust rules regarding the...)(2) and $198,000 is characterized as a tax-free return of corpus under section 664(b)(4). No part of...

  14. 26 CFR 25.2702-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Charitable remainder trust. (4) Pooled income fund. (5) Charitable lead trust. (6) Certain assignments of...) Qualified interest. (7) Qualified annuity interest. (8) Qualified unitrust interest. (9) Qualified remainder interest. (10) Governing instrument. (b) Valuation of retained interests. (1) In general. (2) Qualified...

  15. 26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE....2523(g)-1 Special rule for charitable remainder trusts. (a) In general. (1) With respect to gifts made... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

  16. 26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE....2523(g)-1 Special rule for charitable remainder trusts. (a) In general. (1) With respect to gifts made... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

  17. 75 FR 74770 - Final Treasury Decision; Comment Request for Regulation Project [127391-07], (TD 9403 Final)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-01

    ... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts. DATES: Written comments... Unrelated Business Taxable Income on Charitable Remainder Trusts. OMB Number: 1545-2101. Regulation Project...

  18. 26 CFR 20.2056(b)-8 - Special rule for charitable remainder trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable remainder trusts. 20.2056(b)-8 Section 20.2056(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056(b)-8 Special rule for...

  19. Charitable remainder trust strategies for health care organizations.

    PubMed

    Goeppele, H A

    1998-01-01

    While availability of tax-exempt financing and exemption from income and property taxes have been viewed as the primary benefits of tax exemption, an underutilized benefit is the eligibility to receive charitable contributions. This article, using acquisition of a medical practice as an example, demonstrates one way planned giving can benefit both the health care organization and its physicians, and how such giving programs can be tailored to individual donor needs. Rather than selling a medical practice directly to a hospital, both the physician and the tax-exempt health care organization realize greater benefits through the illustrated charitable remainder trust strategy.

  20. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

  1. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

  2. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

  3. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

  4. Pardon Me, But...Your Zeal Is Showing: Measuring Institutional Commitment to the Annuity and Charitable Trust Development Program.

    ERIC Educational Resources Information Center

    Dunseth, William B.

    1979-01-01

    Private giving through gift annuities, charitable remainder trusts, and bequests is discussed. A commitment of trustees and administrators by allocating adequate money and staff is necessary. The kinds of institutional commitments that a program administrator should insist on are outlined, along with a statement of policies and guidelines. (MLW)

  5. Reporting Deferred Gifts: CASE-NACUBO Guidelines Ensure Consistency.

    ERIC Educational Resources Information Center

    Ridenour, James F.; Munger, Peter L.

    1983-01-01

    Three methods for reporting the value of a deferred gift are described: the tax method, net realizable value, and fair market value. Three major categories of deferred gifts are identified: pooled income funds, charitable remainder trusts, and charitable gift annuities. (MLW)

  6. 26 CFR 1.664-1 - Charitable remainder trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....664-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.664-1... taxable year beginning before January 1, 2007, in which it has unrelated business taxable income. For...

  7. 26 CFR 25.2702-1 - Special valuation rules in the case of transfers of interests in trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the retained interest is not a qualified interest (as defined in § 25.2702-3), the retained interest... remainder interest in the trust qualifies for a deduction under section 2522. (4) Pooled income fund. A transfer of property to a pooled income fund (as defined in section 642(c)(5)). (5) Charitable lead trust...

  8. Update: Fund Raising.

    ERIC Educational Resources Information Center

    Change, 1979

    1979-01-01

    A wide range of approaches to fund raising in higher education institutions is reported. The nine references cover such topics as: coping with reduced resources in community colleges, administering charitable remainder trusts, annuity plans, capital fund drives, fund raising in public colleges, endowment earnings, foundations, and alumni support.…

  9. 26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(g)-1... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

  10. 26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(g)-1... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

  11. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... distributed to M University, an organization described in section 501(c)(3) which is exempt from taxation... University, an organization described in section 501(c)(3) which is exempt from taxation under section 501(a...'s death the remainder of the trust is to be distributed to M Church. During the taxable year 1972...

  12. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... distributed to M University, an organization described in section 501(c)(3) which is exempt from taxation... University, an organization described in section 501(c)(3) which is exempt from taxation under section 501(a...'s death the remainder of the trust is to be distributed to M Church. During the taxable year 1972...

  13. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... is exempt from taxation under section 501(a). During the taxable year ending December 31, 1970, the...-half to N University, an organization described in section 501(c)(3) which is exempt from taxation... corpus for the benefit of B. Upon B's death the remainder of the trust is to be distributed to M Church...

  14. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... is exempt from taxation under section 501(a). During the taxable year ending December 31, 1970, the...-half to N University, an organization described in section 501(c)(3) which is exempt from taxation... corpus for the benefit of B. Upon B's death the remainder of the trust is to be distributed to M Church...

  15. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... is exempt from taxation under section 501(a). During the taxable year ending December 31, 1970, the...-half to N University, an organization described in section 501(c)(3) which is exempt from taxation... corpus for the benefit of B. Upon B's death the remainder of the trust is to be distributed to M Church...

  16. Racial and Religious Discrimination in Charitable Trusts: A Current Analysis of Constitutional and Trust Law Solutions

    ERIC Educational Resources Information Center

    Adams, Roy M.

    1976-01-01

    The process by which constitutional and trust law have blended together in the charitable trust field is examined. Focus is on whether a settlor can expect racial and religious restrictions in a charitable trust to be allowed, how to deal with them if they are, and what happens to the trust property if they are not. (LBH)

  17. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

  18. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

  19. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

  20. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

  1. 26 CFR 1.170A-6 - Charitable contributions in trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Charitable contributions in trust. 1.170A-6...-6 Charitable contributions in trust. (a) In general. (1) No deduction is allowed under section 170... the donor's entire interest in the property and which is transferred in trust unless the transfer...

  2. 26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous § 1.681(a)-2 Limitation on charitable...

  3. The Government Giveth and the Government Taketh Away: Federal Tax Law and Fund Raising.

    ERIC Educational Resources Information Center

    Holzman, Donald J.

    1982-01-01

    Tax laws' incentives and disincentives for charitable giving are outlined. Basics of charitable giving, partial property interests, gifts of future interest in tangible property, undivided interest gifts, ordinary income property, capital gain property, bargain sales, remainder interest gifts, estate tax, and valuation overstatement are discussed…

  4. 17 CFR 275.202(a)(11)(G)-1 - Family offices.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Control means the power to exercise a controlling influence over the management or policies of a company... former key employee. (v) Any non-profit organization, charitable foundation, charitable trust (including... clients and charitable or non-profit organizations), or other charitable organization, in each case for...

  5. 17 CFR 275.202(a)(11)(G)-1 - Family offices.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Control means the power to exercise a controlling influence over the management or policies of a company... former key employee. (v) Any non-profit organization, charitable foundation, charitable trust (including... clients and charitable or non-profit organizations), or other charitable organization, in each case for...

  6. 26 CFR 1.664-4T - Calculation of the fair market value of the remainder interest in a charitable remainder unitrust...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., is its present value determined under paragraph (e) of this section. The fair market value of a... the valuation date is before May 1, 2009, is its present value determined under the following sections... date is on or after May 1, 2009, the present value of a remainder interest is determined under...

  7. Wills, Trusts, and Charitable Estate Planning: An Analysis of Document Effectiveness Using Panel Data

    ERIC Educational Resources Information Center

    James, Russell N., III

    2009-01-01

    This paper compares pre-death charitable testamentary expectations with post-death distributions for deceased panel members in the 1995-2006 Health and Retirement Study. Most respondents who reported having a charitable estate plan in the survey wave immediately prior to their death ultimately generated no charitable estate gift after death.…

  8. 26 CFR 1.664-4T - Calculation of the fair market value of the remainder interest in a charitable remainder unitrust...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... after May 1, 2009, is its present value determined under paragraph (e) of this section. The fair market... transfers for which the valuation date is before May 1, 2009, is its present value determined under the... valuation date is on or after May 1, 2009, the present value of a remainder interest is determined under...

  9. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable lead annuity trusts. 26.2642-3 Section 26.2642-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-3 Special rule for...

  10. CVS All Kids Can: CVS/Pharmacy Charitable Trust and CVS/Pharmacy Create Program that Supports Children with Special Needs

    ERIC Educational Resources Information Center

    Exceptional Parent, 2006

    2006-01-01

    This article briefly describes CVS All Kids Can, a program launched by CVS/Pharmacy Charitable Trust and CVS/Pharmacy designed to make life easier for children with special needs. CVS is America's largest retail pharmacy, operating more than 5,400 retail and specialty pharmacy stores in 36 states and the District of Columbia. Through this…

  11. 26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous § 1.681(a)-2 Limitation on...

  12. 26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous § 1.681(a)-2 Limitation on...

  13. 12 CFR 563b.565 - What must the charitable organization include in its organizational documents?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... in its organizational documents? 563b.565 Section 563b.565 Banks and Banking OFFICE OF THRIFT... organizational documents? The charitable organization's charter (or trust agreement) and gift instrument must... community; (b) As long as the charitable organization controls shares, it must vote those shares in the same...

  14. 26 CFR 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... charitable remainder unitrust. (b) Components of valuation—(1) Interest rate component—(i) Section 7520 Interest rate. The section 7520 interest rate is the rate of return, rounded to the nearest two-tenths of one percent, that is equal to 120 percent of the applicable Federal mid-term rate, compounded annually...

  15. 26 CFR 20.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... transferred to a charitable remainder unitrust. (b) Components of valuation—(1) Interest rate component—(i) Section 7520 Interest rate. The section 7520 interest rate is the rate of return, rounded to the nearest two-tenths of one percent, that is equal to 120 percent of the applicable Federal mid-term rate...

  16. 7 CFR 1951.102 - Administrative offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... means a corporation, joint stock company, association, general partnership, limited partnership, limited liability company, irrevocable trust, revocable trust, estate, charitable organization, or other similar...

  17. 76 FR 44658 - Proposed Collection; Comment Request for Form 1041-A

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-26

    ... 1041-A AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form 1041-A, U.S. Information Return-Trust Accumulation of Charitable Amounts. DATES: Written comments... Accumulation of Charitable Amounts. [[Page 44659

  18. 26 CFR 1.664-4 - Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rate in the case of transfers for which the valuation date is after April 30, 1989, or 10 percent in... distribution is made during the period for which the payment is made, for purposes of this section, the distribution is considered payable on the first day of the period for which the payment is made. (b) Actuarial...

  19. Pardon me: that's our money!

    PubMed

    Peregrine, Michael W; Schwartz, James R

    2004-10-01

    Not-for-profit healthcare providers have several options they can use to resist government attempts to apply the charitable trust doctrine to their business decisions. As a strategic defense, providers should perform internal due diligence that focuses on governing documents, financial arrangements, donations/solicitation, real estate, and charitable waste allegations.

  20. CASE Planned Giving Ideas. The Best of CASE CURRENTS.

    ERIC Educational Resources Information Center

    Carter, Virginia L., Ed.; Garigan, Catherine S., Ed.

    Collected are articles by planned giving (deferred giving) experts on institutional commitment, policies, and programs to encourage various types of gifts to higher education institutions: bequests, unitrusts, annuity trusts, charitable income trusts (lead trusts), pooled income funds, gifts of land and so on. A major article covers how to hire…

  1. Charity Begins at Home or, how to Combine a Charitable Gift Annuity with the Donation of a Remainder Interest in a Home.

    ERIC Educational Resources Information Center

    Finestone, William; Meyer, Roger

    1990-01-01

    The life estate gift annuity program, which can benefit both the donor and the institution of higher education, is explained; the legal aspects are discussed; and the potential advantages and disadvantages to both parties are outlined. (MSE)

  2. 26 CFR 1.664-3 - Charitable remainder unitrust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... persons described in paragraph (a)(3) of this section for each taxable year of the period specified in...) of this section for an initial period and then pay the amount described in paragraph (a)(1)(i)(a) of... allowing a change in the method for calculating the unitrust amount. (3) Special rule for reformations of...

  3. 26 CFR 1.664-3 - Charitable remainder unitrust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... persons described in paragraph (a)(3) of this section for each taxable year of the period specified in...) of this section for an initial period and then pay the amount described in paragraph (a)(1)(i)(a) of... allowing a change in the method for calculating the unitrust amount. (3) Special rule for reformations of...

  4. 26 CFR 1.664-3 - Charitable remainder unitrust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... persons described in paragraph (a)(3) of this section for each taxable year of the period specified in...) of this section for an initial period and then pay the amount described in paragraph (a)(1)(i)(a) of... allowing a change in the method for calculating the unitrust amount. (3) Special rule for reformations of...

  5. 26 CFR 1.664-3 - Charitable remainder unitrust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... persons described in paragraph (a)(3) of this section for each taxable year of the period specified in...) of this section for an initial period and then pay the amount described in paragraph (a)(1)(i)(a) of... allowing a change in the method for calculating the unitrust amount. (3) Special rule for reformations of...

  6. Life Income Gifts: Friend or Foe?

    ERIC Educational Resources Information Center

    Stunkard, Charles M.; Finnegan, Michael P.

    1999-01-01

    The term life income fund refers to several gift vehicles, each providing donors or their designees with an income during their lifetime, with the remainder used to provide support to a nonprofit or charitable organization. These fund-raising vehicles can be very useful to a college or university, but the institution must evaluate carefully the…

  7. 26 CFR 1.7520-3 - Limitation on the application of section 7520.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... incurable illness or other deteriorating physical condition is considered terminally ill if there is at... factor would represent the right to receive $1.00 per year for a term of 25 years. Example 2. Terminal illness. The taxpayer transfers property worth $1,000,000 to a charitable remainder unitrust described in...

  8. 26 CFR 1.7520-3 - Limitation on the application of section 7520.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... incurable illness or other deteriorating physical condition is considered terminally ill if there is at... factor would represent the right to receive $1.00 per year for a term of 25 years. Example 2. Terminal illness. The taxpayer transfers property worth $1,000,000 to a charitable remainder unitrust described in...

  9. 26 CFR 1.7520-3 - Limitation on the application of section 7520.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... incurable illness or other deteriorating physical condition is considered terminally ill if there is at... factor would represent the right to receive $1.00 per year for a term of 25 years. Example 2. Terminal illness. The taxpayer transfers property worth $1,000,000 to a charitable remainder unitrust described in...

  10. 26 CFR 1.7520-3 - Limitation on the application of section 7520.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... incurable illness or other deteriorating physical condition is considered terminally ill if there is at... factor would represent the right to receive $1.00 per year for a term of 25 years. Example 2. Terminal illness. The taxpayer transfers property worth $1,000,000 to a charitable remainder unitrust described in...

  11. 77 FR 61833 - Proposed Collection; Comment Request for Information Collection Tools

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-11

    ... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning... Private Foundation or Section 4947(a)(1) Nonexempt charitable Trust Treated as a Private Foundation, and... the Internal revenue Code; Form 5227, Split-Interest Trust Information Return; Revenue Procedure 97-33...

  12. 26 CFR 25.2522(a)-1 - Charitable and similar gifts; citizens or residents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... purposes. (2) Any corporation, trust, community chest, fund, or foundation organized and operated... war veterans or auxiliary unit or society thereof, if organized in the United States or any of its... foundation unless the organization or trust meets the following four tests: (1) It must be organized and...

  13. 26 CFR 1.170A-6 - Charitable contributions in trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... life and that the reversionary interest be paid to himself and immediately after creating the trust... life or lives of certain individuals, each of whom must be living at the date of transfer and can be ascertained at such date. Only one or more of the following individuals may be used as measuring lives: the...

  14. 26 CFR 1.664-4A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 16 .30229 .27279 .24647 .22296 .20196 17 .30838 .27876 .25228 .22859 .20739 18 .31451 .28477 .25813... .12143 16 .18318 .16638 .15133 .13785 .12576 17 .18840 .17138 .15611 .14241 .13010 18 .19367 .17643... .07808 16 .11491 .10516 .09640 .08852 .08142 17 .11903 .10908 .10012 .09204 .08475 18 .12321 .11304...

  15. 26 CFR 1.664-4A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 15 .29621 .26684 .24067 .21735 .19655 16 .30229 .27279 .24647 .22296 .20196 17 .30838 .27876 .25228... .11712 15 .17798 .16140 .14657 .13331 .12143 16 .18318 .16638 .15133 .13785 .12576 17 .18840 .17138... .07474 15 .11080 .10126 .09269 .08500 .07808 16 .11491 .10516 .09640 .08852 .08142 17 .11903 .10908...

  16. 26 CFR 1.664-4A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 15 .29621 .26684 .24067 .21735 .19655 16 .30229 .27279 .24647 .22296 .20196 17 .30838 .27876 .25228... .11712 15 .17798 .16140 .14657 .13331 .12143 16 .18318 .16638 .15133 .13785 .12576 17 .18840 .17138... .07474 15 .11080 .10126 .09269 .08500 .07808 16 .11491 .10516 .09640 .08852 .08142 17 .11903 .10908...

  17. 26 CFR 1.664-4A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 15 .29621 .26684 .24067 .21735 .19655 16 .30229 .27279 .24647 .22296 .20196 17 .30838 .27876 .25228... .11712 15 .17798 .16140 .14657 .13331 .12143 16 .18318 .16638 .15133 .13785 .12576 17 .18840 .17138... .07474 15 .11080 .10126 .09269 .08500 .07808 16 .11491 .10516 .09640 .08852 .08142 17 .11903 .10908...

  18. 26 CFR 1.664-4A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 15 .29621 .26684 .24067 .21735 .19655 16 .30229 .27279 .24647 .22296 .20196 17 .30838 .27876 .25228... .11712 15 .17798 .16140 .14657 .13331 .12143 16 .18318 .16638 .15133 .13785 .12576 17 .18840 .17138... .07474 15 .11080 .10126 .09269 .08500 .07808 16 .11491 .10516 .09640 .08852 .08142 17 .11903 .10908...

  19. 26 CFR 1.664-3 - Charitable remainder unitrust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amended by T.D. 8791, 63 FR 68192, Dec. 10, 1998; T.D. 8926, 66 FR 1038, Jan. 5, 2001; T.D. 9102, 69 FR 20.... S establishes Y for her granddaughter, G, when G is 10 years old. The governing instrument of Y... for a combination of methods that satisfies paragraph (a)(1)(i)(c) of this section. Example 10. The...

  20. 26 CFR 1.170A-8 - Limitations on charitable deductions by individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... equal to 5 percent of the initial fair market value of the property transferred in trust. The trust... asset which, if it were sold by the donor at its fair market value at the time of its contribution... property having a fair market value of $60,000 and an adjusted basis of $10,000. A's contribution base for...

  1. 75 FR 10022 - Proposed Collection; Comment Request for Form 990 and Schedules A and B

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-04

    ... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation...), 501(f), 501(k), 501(n), or Section 4947(a)(1) Nonexempt Charitable Trust, and Schedule B, Schedule of...

  2. 26 CFR 25.2522(c)-3 - Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retained by H. In 1975, H gives the reversionary interest to charity, while W is still living. For purposes... 1975, S gives his remainder interest to charity, while W is still living. For purposes of this... for 20 years. Upon termination of the 20-year term the corpus is to be distributed to A if living...

  3. 26 CFR 25.2522(c)-3 - Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retained by H. In 1975, H gives the reversionary interest to charity, while W is still living. For purposes... 1975, S gives his remainder interest to charity, while W is still living. For purposes of this... for 20 years. Upon termination of the 20-year term the corpus is to be distributed to A if living...

  4. 26 CFR 1.642(c)-6A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... percent for person aged 50 0.15653 Less: Interpolation adjustment .00198 Interpolated factor .15455... Before May 1, 1989 (1) Age (2) Yearly rate of return 2.2% 2.4% 2.6% 2.8% 3.0% 0 .23930 .21334 .19077... .57703 .55097 .52642 .50327 .48144 50 .58685 .56114 .53688 .51398 .49234 51 .59670 .57136 .54740 .52476...

  5. 26 CFR 1.642(c)-6A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... percent for person aged 50 0.15653 Less: Interpolation adjustment .00198 Interpolated factor .15455... Before May 1, 1989 (1) Age (2) Yearly rate of return 2.2% 2.4% 2.6% 2.8% 3.0% 0 .23930 .21334 .19077... .57703 .55097 .52642 .50327 .48144 50 .58685 .56114 .53688 .51398 .49234 51 .59670 .57136 .54740 .52476...

  6. 26 CFR 1.642(c)-6A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... percent for person aged 50 0.15653 Less: Interpolation adjustment .00198 Interpolated factor .15455... Before May 1, 1989 (1) Age (2) Yearly rate of return 2.2% 2.4% 2.6% 2.8% 3.0% 0 .23930 .21334 .19077... .57703 .55097 .52642 .50327 .48144 50 .58685 .56114 .53688 .51398 .49234 51 .59670 .57136 .54740 .52476...

  7. 26 CFR 1.642(c)-6A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... percent for person aged 50 0.15653 Less: Interpolation adjustment .00198 Interpolated factor .15455... Before May 1, 1989 (1) Age (2) Yearly rate of return 2.2% 2.4% 2.6% 2.8% 3.0% 0 .23930 .21334 .19077... .57703 .55097 .52642 .50327 .48144 50 .58685 .56114 .53688 .51398 .49234 51 .59670 .57136 .54740 .52476...

  8. 26 CFR 1.642(c)-6A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... percent for person aged 50 0.15653 Less: Interpolation adjustment .00198 Interpolated factor .15455... Before May 1, 1989 (1) Age (2) Yearly rate of return 2.2% 2.4% 2.6% 2.8% 3.0% 0 .23930 .21334 .19077... .57703 .55097 .52642 .50327 .48144 50 .58685 .56114 .53688 .51398 .49234 51 .59670 .57136 .54740 .52476...

  9. 10 CFR 205.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... that an authorized purchaser be supplied at a specified entitlement level by a specified supplier... and similar transcriptions. Person means any individual, firm, estate, trust, sole proprietorship..., or a charitable, educational or other institution, and includes any officer, director, owner or duly...

  10. 26 CFR 1.170A-7 - Contributions not in trust of partial interests in property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... remainder interest in a trust created under the will of his father and C has no other interest in the trust... personal interest in, or right to use, the land of another; it is not supported by a dominant estate but is...

  11. The impact of cuts in legal aid funding on charities.

    PubMed

    Morris, Debra; Barr, Warren

    2013-03-01

    This article focusses on the specific impact of the cuts in legal aid funding on the charitable sector. The sector plays a significant role in advice giving. Some charities have the provision of legal advice as their sole purpose, whilst the work of other charities includes the giving of legal advice. Funding comes via a number of sources including legal aid, local authorities and charitable trusts. Whilst this volume highlights the legal aid reforms that will lead to significant cuts in funding, this article notes that charitable providers of legal advice have also suffered major cuts from their other traditional funding sources. Against this background, the article considers the serious and often unforeseen consequences for charities of the legal aid reforms, which go far beyond the impact on the high street law firm and access to justice for claimants.

  12. The impact of cuts in legal aid funding on charities

    PubMed Central

    Morris, Debra; Barr, Warren

    2013-01-01

    This article focusses on the specific impact of the cuts in legal aid funding on the charitable sector. The sector plays a significant role in advice giving. Some charities have the provision of legal advice as their sole purpose, whilst the work of other charities includes the giving of legal advice. Funding comes via a number of sources including legal aid, local authorities and charitable trusts. Whilst this volume highlights the legal aid reforms that will lead to significant cuts in funding, this article notes that charitable providers of legal advice have also suffered major cuts from their other traditional funding sources. Against this background, the article considers the serious and often unforeseen consequences for charities of the legal aid reforms, which go far beyond the impact on the high street law firm and access to justice for claimants. PMID:23667296

  13. New Opportunities for a Professional Services Firm: Building a Brand and Developing a Marketing Strategy

    ERIC Educational Resources Information Center

    Smith, Rachel K.

    2013-01-01

    BD Capital Management, an investment advisory firm based in Tulsa, Oklahoma, is dedicated to providing personal, comprehensive investment services to individuals and families, pension and profit sharing plans, endowment funds, trusts, estates, and charitable organizations.

  14. Private Dollar$ for Public Libraries.

    ERIC Educational Resources Information Center

    Krull, Jeffrey R.

    1991-01-01

    Proposes targeting individuals, corporations, and charitable foundations and trusts as a means of supplementing library fund-raising campaigns. The basics of establishing and maintaining a private funds foundation are addressed, including goal setting, personnel required, and nurturing the library's relationship with the community. A sidebar by…

  15. Does Short-Term Hunger Increase Trust and Trustworthiness in a High Trust Society?

    PubMed Central

    Rantapuska, Elias; Freese, Riitta; Jääskeläinen, Iiro P.; Hytönen, Kaisa

    2017-01-01

    We build on the social heuristics hypothesis, the literature on the glucose model of self-control, and recent challenges on these hypotheses to investigate whether individuals exhibit a change in degree of trust and reciprocation after consumption of a meal. We induce short-term manipulation of hunger followed by the trust game and a decision on whether to leave personal belongings in an unlocked and unsupervised room. Our results are inconclusive. While, we report hungry individuals trusting and reciprocating more than those who have just consumed a meal in a high trust society, we fail to reject the null with small number of observations (N = 101) and experimental sessions (N = 8). In addition, we find no evidence of short-term hunger having an impact on charitable giving or decisions in public good game. PMID:29163315

  16. The Leadership Model of Philanthropy

    ERIC Educational Resources Information Center

    Merisotis, Jamie

    2014-01-01

    As the nation's largest private foundation focused solely on increasing Americans' success in higher education, Lumina Foundation seeks to maximize its effectiveness in serving the public trust through a "leadership model" of philanthropy, in favor of following a strictly charitable role. Merisotis shares his thoughts on how that…

  17. Improving Learning and Reducing Costs: New Models for Online Learning.

    ERIC Educational Resources Information Center

    Twigg, Carol A.

    2003-01-01

    Describes five course redesign models (supplemental, replacement, emporium, fully online, and buffet) used by grantees of the Program in Course Redesign sponsored by the Pew Charitable Trusts. The grants helped colleges redesign instruction using technology to achieve quality enhancements as well as cost savings. (EV)

  18. 12 CFR Appendix C to Part 360 - Deposit File Structure

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... social security number (“SSN”). For business accounts it would be the federal tax identification number... tax identification number. Possible values are: • S = Social Security Number. • T = Federal Tax..., charitable, social or other non-commercial purpose. Revocable Trusts: Including PODs and formal revocable...

  19. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... apportionment between the income and remainder beneficiaries of the total return of the trust and that meets the... absence, by the rules for the management of the trust property and the allocation of receipts and... assets and the rules provided for management of the trust that the allocation to income of such receipts...

  20. Ottoman Pacification of the Balkans, 1450-1650 C.E

    DTIC Science & Technology

    2009-06-12

    many of the policies of his father that left the empire with a devalued currency , took lands from charitable trusts and placed them as military...Ottoman Example. A Review Article." Comparative Studies in Society and History 20, no. 4 (1978): 626-629. Skendi, Stavro. " Crypto -Christianity in the

  1. Electronic Information Delivery Systems: Reports on Five Projects Sponsored by the Fred Meyer Charitable Trust.

    ERIC Educational Resources Information Center

    Ferguson, Douglas K.; And Others

    1987-01-01

    Describes five research projects that are setting up electronic information delivery systems to serve rural areas in the Pacific Northwest. The technologies being evaluated include simultaneous remote searching, facsimile transmissions, bit map image transmissions, and a combination of optical character recognition equipment and television…

  2. Health Advocacy--Counting the Costs

    ERIC Educational Resources Information Center

    Dyall, Lorna; Marama, Maria

    2010-01-01

    Access to, and delivery of, safe and culturally appropriate health services is increasingly important in New Zealand. This paper will focus on counting the costs of health advocacy through the experience of a small non government charitable organisation, the Health Advocates Trust, (HAT) which aimed to provide advocacy services for a wide range of…

  3. Finding Proof in the Pudding: the Viability of Reform in Higher Education.

    ERIC Educational Resources Information Center

    Change, 1997

    1997-01-01

    Describes the Pew Charitable Trusts' Pew Leadership Award for revitalization and reform in higher education and summarizes characteristics of the 45 nominated institutions. The institutions develop portfolios documenting accomplishments in the areas of curriculum redesign, faculty roles and responsibilities, and resource reallocation. Profiles the…

  4. 26 CFR 25.2702-4 - Certain property treated as held in trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... child purchases the remainder interest in the property. A and A's child each provide the portion of the... transferring the remainder interest to A's child in exchange for the portion of the purchase price provided by A's child. In determining the amount of A's gift, A's retained interest is valued at zero because it...

  5. 26 CFR 25.2702-4 - Certain property treated as held in trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... child purchases the remainder interest in the property. A and A's child each provide the portion of the... transferring the remainder interest to A's child in exchange for the portion of the purchase price provided by A's child. In determining the amount of A's gift, A's retained interest is valued at zero because it...

  6. 26 CFR 25.2702-4 - Certain property treated as held in trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... child purchases the remainder interest in the property. A and A's child each provide the portion of the... transferring the remainder interest to A's child in exchange for the portion of the purchase price provided by A's child. In determining the amount of A's gift, A's retained interest is valued at zero because it...

  7. 26 CFR 25.2702-4 - Certain property treated as held in trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... child purchases the remainder interest in the property. A and A's child each provide the portion of the... transferring the remainder interest to A's child in exchange for the portion of the purchase price provided by A's child. In determining the amount of A's gift, A's retained interest is valued at zero because it...

  8. Fiduciary Responsibilities of Trustees in Relation to the Financing of Private Institutions of Higher Education

    ERIC Educational Resources Information Center

    Wheeler, John W.

    1975-01-01

    Explains basic principles of the financial management and administration of private university funds and related problems of governing investments. Covers, for example, the general nature of the charitable transfer (Which law, trust, or corporation?), the cash flow problem (borrowing restricted funds to meet budgted deficits), and delegation of…

  9. The Mathematics and Computer Science Learning Center (MLC).

    ERIC Educational Resources Information Center

    Abraham, Solomon T.

    The Mathematics and Computer Science Learning Center (MLC) was established in the Department of Mathematics at North Carolina Central University during the fall semester of the 1982-83 academic year. The initial operations of the MLC were supported by grants to the University from the Burroughs-Wellcome Company and the Kenan Charitable Trust Fund.…

  10. Ethics, the Classics, and the Rhetorical Tradition: Integrating the Curriculum.

    ERIC Educational Resources Information Center

    Soven, Margot

    A 2-year seminar (jointly funded by the National Endowment for the Humanities and the Pew Charitable Trusts) explored ways faculty at La Salle University in Philadelphia (Pennsylvania) might integrate the emphasis on self-awareness as well as the historical, political, and ethical insight common in humanities courses with courses in other…

  11. Through the Looking Glass: Educational Accountability Mirrors Nonprofit Accountability

    ERIC Educational Resources Information Center

    Hoole, Emily R.

    2005-01-01

    The field of education has been shaken by announcements from prominent foundations (Annenberg Foundation, Pew Charitable Trusts, and Atlantic Philanthropies) that higher education will no longer be a high-priority funding area, due, in part, to a lack of measurable results (Marcy, 2003). Similarly, the nonprofit sector has been taken aback by an…

  12. 25 CFR 166.1 - What is the purpose and scope of this part?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... creating the life estate or by agreement, rent payable under the permit must be paid to the holder of the... subject to a life estate held in fee status, we will approve a permit of the remainder interests of the... interests of the Indian landowners. Where a life estate and remainder interest are both owned in trust or...

  13. 25 CFR 166.1 - What is the purpose and scope of this part?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... creating the life estate or by agreement, rent payable under the permit must be paid to the holder of the... subject to a life estate held in fee status, we will approve a permit of the remainder interests of the... interests of the Indian landowners. Where a life estate and remainder interest are both owned in trust or...

  14. Gender, trust and cooperation in environmental social dilemmas.

    PubMed

    Irwin, Kyle; Edwards, Kimberly; Tamburello, Jeffrey A

    2015-03-01

    This research addresses gender differences in environmental protection efforts. Recent work indicates that, across a variety of domains, women are more generous, charitable, and prosocial than men. Despite above-average levels of these motivators for cooperation, considerable experimental research points to no difference in cooperation between genders. What can explain women's lower-than-expected cooperation levels? Prior research indicates that, compared to men, women are less trusting and respond to fear incentives in social dilemmas - they are concerned about being exploited. We test these arguments in the context of environmental behaviors and argue that lower trust and greater responses to fear incentives mean that women's cooperation is predicated on trust. For men, trust does not predict environmental cooperation. The current research represents the first empirical test of these arguments. Using data from the General Social Survey we focus on private sphere behaviors and political participation and predict an interaction between gender and trust on cooperation. Results support this prediction. Copyright © 2014 Elsevier Inc. All rights reserved.

  15. Professional Development: Report from the Prichard Committee for Academic Excellence, Task Force on Improving Kentucky Schools.

    ERIC Educational Resources Information Center

    Prichard Committee for Academic Excellence, Lexington, KY.

    This report presents the Prichard Committee recommendations on professional development of Kentucky teachers. They are based on the results of a steering committee of Kentucky educators and are being implemented in a Pew Charitable Trusts project. The overall finding was that for school reform to succeed in Kentucky, greatly enhanced professional…

  16. "Dosage" Effects on Developmental Progress during Early Childhood Intervention: Accessible Metrics for Real-Life Research and Advocacy

    ERIC Educational Resources Information Center

    Bagnato, Stephen J.; Suen, Hoi K.; Fevola, Antonio V.

    2011-01-01

    The accountability movement in education, in general, and early childhood intervention (ECI), specifically, have fueled the debate about the quality, benefits, and limitations of various types of publicly funded ECI and human service programs (PEW Charitable Trusts, 2008; National Research Council/National Academy of Sciences, 2009) not only in…

  17. 26 CFR 1.170A-6 - Charitable contributions in trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... against perpetuities. The savings clause must utilize a period for vesting of 21 years after the deaths of... perpetuities. The savings clause must utilize a period for vesting of 21 years after the deaths of measuring...-7 or, for certain prior periods, 20.2031-7A of this chapter (Estate Tax Regulations). (ii) The...

  18. 26 CFR 1.170A-6 - Charitable contributions in trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... against perpetuities. The savings clause must utilize a period for vesting of 21 years after the deaths of... perpetuities. The savings clause must utilize a period for vesting of 21 years after the deaths of measuring...-7 or, for certain prior periods, 20.2031-7A of this chapter (Estate Tax Regulations). (ii) The...

  19. 26 CFR 1.170A-6 - Charitable contributions in trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... against perpetuities. The savings clause must utilize a period for vesting of 21 years after the deaths of... perpetuities. The savings clause must utilize a period for vesting of 21 years after the deaths of measuring...-7 or, for certain prior periods, 20.2031-7A of this chapter (Estate Tax Regulations). (ii) The...

  20. Sense about Science--"Making Sense of Radiation" and Understanding Peer Review

    ERIC Educational Resources Information Center

    Sierra, Leonor

    2011-01-01

    Sense About Science is a UK-based charitable trust that equips people to make sense of science and of evidence on issues that matter to society. It was set up in 2003 in response to newspaper front pages being full of headlines about mobile phones "frying your brain", genetically modified "Frankenstein foods", the MMR vaccine,…

  1. 26 CFR 20.2041-1 - Powers of appointment; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Chapter 11. For example, if a trust created by S provides for payment of the income to A for life with... income to A's widow, W, for her life and for payment of the remainder to A's estate, the value of A's... to A for life, then to W for life, with power in A to appoint the remainder by will and in default of...

  2. 26 CFR 20.2041-1 - Powers of appointment; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Chapter 11. For example, if a trust created by S provides for payment of the income to A for life with... income to A's widow, W, for her life and for payment of the remainder to A's estate, the value of A's... to A for life, then to W for life, with power in A to appoint the remainder by will and in default of...

  3. 26 CFR 20.2041-1 - Powers of appointment; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Chapter 11. For example, if a trust created by S provides for payment of the income to A for life with... income to A's widow, W, for her life and for payment of the remainder to A's estate, the value of A's... to A for life, then to W for life, with power in A to appoint the remainder by will and in default of...

  4. 26 CFR 1.642(c)-6 - Valuation of a remainder interest in property transferred to a pooled income fund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... transferred to a pooled income fund. 1.642(c)-6 Section 1.642(c)-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund. (a) In...

  5. 26 CFR 1.642(c)-6 - Valuation of a remainder interest in property transferred to a pooled income fund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... transferred to a pooled income fund. 1.642(c)-6 Section 1.642(c)-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund. (a...

  6. Universal Preschool: Policy Change, Stability, and the Pew Charitable Trusts. SUNY Series in Public Policy

    ERIC Educational Resources Information Center

    Bushouse, Brenda K.

    2009-01-01

    The spectacular recent success of state-funded preschool education is revealed and explained in this absorbing study. A quiet revolution has been underway in American education policy since 1995, with forty-one states and the District of Columbia creating some form of state-funded preschool learning. Brenda K. Bushouse tells why it became…

  7. Coordinated Collection Development via CD-ROM. A Pilot Project Granted by LSCA Title III Funds to Crosby Library, Gonzaga University. Final Narrative Report.

    ERIC Educational Resources Information Center

    Peterson, Elaine; Carr, Mary M.

    Three colleges in the state of Washington--Gonzaga College (Crosby Library), Whitworth College, and Eastern Washington University--received grants from the Fred Meyer Charitable Trust and the Library Services and Construction Act to facilitate coordinated collection development in the areas of education and business/economics, so that their…

  8. Coaching Quality and Teachers' Implementation of the 4Rs Social-Emotional and Literacy Curriculum: Testing the Link between Two Levels of Intervention Fidelity

    ERIC Educational Resources Information Center

    Downer, Jason; Brown, Josh; Herrera, Manuela Jimenez; Stuhlman, Megan; Bourassa, Kyle; Gologor, Ben; Wong, Pamela

    2013-01-01

    Teacher-educators and policy-makers recognize that ongoing training and support for high quality implementation of curricula can be a vital component of systems that ensure the value of education experiences, particularly for students at-risk of school failure (Meisels, 2007; Pew Charitable Trusts, 2007; Pianta, 2005). In particular, there is…

  9. STEM-Focused Technology-Mediated Advising Reform: Plans for Implementation by Four Colleges. CCRC Research Brief No. 64

    ERIC Educational Resources Information Center

    Grant, Markeisha

    2016-01-01

    In 2015 "The Helmsley Charitable Trust" provided grants to four Achieving the Dream (ATD) Leader Colleges to engage in STEM-specific iPASS reform beginning in fall 2016. iPASS, or Integrated Planning and Advising for Student Success, is a whole-school reform approach that uses technology to promote, support, and sustain long-term,…

  10. Research on the Impact of School Facilities on Students and Teachers: A Summary of Studies Published since 2000

    ERIC Educational Resources Information Center

    21st Century School Fund, 2009

    2009-01-01

    There has been a slow but steady increase of research on the impact of public school facilities on educational achievement and community outcomes and of the rigor of the research. This summary of studies is part of a larger literature review conducted by the 21st Century School Fund with funding from the Charitable Trust of the Council on…

  11. A New Look at the Institutional Component of Higher Education Finance: A Guide for Evaluating Performance Relative to Financial Resources

    ERIC Educational Resources Information Center

    Kelly, Patrick J.; Jones, Dennis P.

    2007-01-01

    This project--funded by The Pew Charitable Trusts--is an effort to address the performance of state higher education systems, and the public sectors within them, relative to their levels of funding. The measure used for funding and those used for performance are described. The data used throughout this study were compiled and analyzed to answer…

  12. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... irrevocably payable to University A for 1 year and then to University B for the next year; or if income of a... trust income payable to University C for the first 3 years because of the application of section 673(b... returned to G within 10 years, G would not be taxable under section 673 on income payable to University C...

  13. The Charitable Trust Model: An Alternative Approach For Department Of Defense Accounting

    DTIC Science & Technology

    2016-12-01

    Constitution declares, “No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account...of all public Money shall be published from time to time” (U.S. Const. art. I, § 9). This provision represents the basis for federal financial... money . In the 200 years since the founders established this nation, various statutes have subsequently mandated additional accounting and reporting

  14. The Community College as Change Agent: How Community Colleges Address Health Issues in Counties Served by the Healthy Places North Carolina Initiative. A Report to the Kate B. Reynolds Charitable Trust

    ERIC Educational Resources Information Center

    MDC, Inc., 2015

    2015-01-01

    Community colleges serve a unique purpose in American higher education. For many students, these institutions present the best opportunity for the postsecondary credential needed to pursue a living-wage job with career potential. For others, a community college represents the gateway to a four-year institution or beyond, and potential career paths…

  15. The right to food, food donation and microbiological problems of food safety: an experience in the territory of Florence.

    PubMed

    Bonaccorsi, Guglielmo; Lorini, Chiara; Pieralli, Francesca; Pieri, Luca; Sala, Antonino; Tanini, Tommaso; Nasali, Marco; Dall'Olio, Beatrice; Santomauro, Francesca

    2016-01-01

    The aim of this study is to understand whether the freezing without a rapid blast chiller represents a storage method for food at the end of shelf life that guarantees microbiological food safety, so to be considered an effective tool for the appropriate management of food in charitable organizations. The study has been performed on 90 food samples, among those that a charitable foodservice trust receives by the large-scale distribution. The products have been frozen using a domestic refrigerator. The indicators used were: total aerobic microbial count, Escherichia coli, Salmonella spp, Staphylococcus aureus, Campylobacter spp, sulphite reducing clostridia. The results show that the preservation of the chosen fresh products at the end of shelf life in refrigerators, frozen without the use of chillers, is a potential management strategy to avoid the loss of edible food, while maintaining the safety standards.

  16. The chronic pain initiative and community care of North Carolina.

    PubMed

    Lancaster, Michael; McKee, Jerry; Mahan, Amelia

    2013-01-01

    The rate of unintentional deaths from opioid poisoning has reached epidemic proportions. One model of successful intervention is Project Lazarus, an integrated-care pilot program in Wilkes County, North Carolina. Community Care of North Carolina, supported by a grant of $1.3 million from the Kate B. Reynolds Charitable Trust and matching funds of $1.3 million from the North Carolina Office of Rural Health and Community Care, is now expanding the Project Lazarus approach statewide.

  17. 26 CFR 20.2056A-4 - Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the decedent's death, determined in accordance with the interest rates and mortality data prescribed... life and the remainder is distributable to S's children. S retains a power of appointment over the...

  18. 26 CFR 20.2056A-4 - Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the decedent's death, determined in accordance with the interest rates and mortality data prescribed... life and the remainder is distributable to S's children. S retains a power of appointment over the...

  19. 26 CFR 20.2056A-4 - Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the decedent's death, determined in accordance with the interest rates and mortality data prescribed... life and the remainder is distributable to S's children. S retains a power of appointment over the...

  20. Effect of wastewater on properties of Portland pozzolana cement

    NASA Astrophysics Data System (ADS)

    Babu, G. Reddy

    2017-07-01

    This paper presents the effect of wastewaters on properties of Portland pozzolana cement (PPC). Fourteen water treatment plants were found out in the Narasaraopet municipality region in Guntur district, Andhra Pradesh, India. Approximately, from each plant, between 3500 and 4000 L/day of potable water is selling to consumers. All plants are extracting ground water and treating through Reverse Osmosis (RO) process. During water treatment, plants are discharging approximately 1,00,000 L/day as wastewater in side drains in Narasaraopet municipality. Physical and chemical analysis was carried out on fourteen plants wastewater and distilled water as per producer described in APHA. In the present work, based on the concentrations of constituent's in wastewater, four typical plants i.e., Narasaraopeta Engineering College (NECWW), Patan Khasim Charitable Trust (PKTWW), Mahmadh Khasim Charitable Trust (MKTWW) and Amara (ARWW) were considered. The performance of four plants wastewater on physical properties i.e., setting times, compressive strength, and flexural strength of Portland pozzolana Cement (PPC) were performed in laboratories and compared same with reference specimens i.e., made with Distilled Water (DW) as mixing water. No significant change was observed in initial and finial setting time but setting times of selected wastewaters were retarded as compared to that of reference water. Almost, no change was observed in 90 days compressive and flexural strengths in four plants wastewaters specimens compared to that of reference water specimens. XRD technique was employed to find out main hydration compounds formed in the process.

  1. "Must-know" legal issues for healthcare CFOS.

    PubMed

    Peregrine, Michael W; Schwartz, James R

    2002-03-01

    Healthcare financial managers are finding that regulatory agencies' customary focus on Medicare and tax-exemption concerns is shifting to other issues directly related to financial management. Regulatory agencies, such as the Securities and Exchange Commission, are scrutinizing not-for-profit and charitable trust law matters. Because of this renewed attention to existing regulations, healthcare financial managers need to increase their diligence in ensuring their organizations' compliance with those laws governing areas for which they traditionally have been accountable, including auditor relationships, restricted gifts, consulting arrangements, investment management, and financial reporting.

  2. Clustering consumers based on trust, confidence and giving behaviour: data-driven model building for charitable involvement in the Australian not-for-profit sector.

    PubMed

    de Vries, Natalie Jane; Reis, Rodrigo; Moscato, Pablo

    2015-01-01

    Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN) followed by a feature saliency method (the CM1 score). A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit organisations adopt these strategies, they will be more successful in today's competitive environment.

  3. Clustering Consumers Based on Trust, Confidence and Giving Behaviour: Data-Driven Model Building for Charitable Involvement in the Australian Not-For-Profit Sector

    PubMed Central

    de Vries, Natalie Jane; Reis, Rodrigo; Moscato, Pablo

    2015-01-01

    Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN) followed by a feature saliency method (the CM1 score). A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit organisations adopt these strategies, they will be more successful in today's competitive environment. PMID:25849547

  4. 26 CFR 26.2601-1 - Effective dates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... policy of insurance on an individual's life that is treated as a trust under section 2652(b) is not... own life and designated child, C, and grandchild, GC, as the beneficiaries. T retained the power to... S's life. Upon S's death, the remainder is to be distributed to GC, the grandchild of T and S. On...

  5. Lessons from BLAT.

    PubMed

    Clarke, W D

    1980-01-01

    As acronyms go, BLAT has little to commend it. It has been likened to the sort of expletive beloved by children's comics and can be roughly translated into Polish. The latter, with its allusion to a lady of the streets, is not totally inaccurate, as BLAT is at the service of the medical and health professions. BLAT actually stands for The British Life Assurance Trust, and it represents the coming together in 1966 of the British Medical Association and the British Life Offices, for the purpose of establishing a charitable trust to promote innovation in health and medical education. BMA requires no explanation; BLO is the professional organization of the companies who make up the life assurance industry in the UK. Health is the obvious common ground between the two parent bodies, with the facetious claiming that both have a common financial interest in keeping people alive: the one to maintain the patient list, the other to maintain the premium paying list.(1.)

  6. 26 CFR 1.611-5 - Depreciation of improvements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Section 611 provides in the case of mines, oil and gas wells, other natural deposits, and timber that... governing the apportioning of depreciation allowances under sections 611 and 167 in the case of property held by one person for life with remainder to another or in the case of property held in trust or by an...

  7. 25 CFR 162.102 - What land, or interests in land, are subject to these regulations?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... one year in duration. Unless otherwise provided by the document creating the life estate or by agreement, rent payable under the lease must be paid to the life tenant under part 179 of this chapter. (c...) Where a life estate and remainder interest are both owned in trust or restricted status, the life estate...

  8. 25 CFR 162.102 - What land, or interests in land, are subject to these regulations?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... one year in duration. Unless otherwise provided by the document creating the life estate or by agreement, rent payable under the lease must be paid to the life tenant under part 179 of this chapter. (c...) Where a life estate and remainder interest are both owned in trust or restricted status, the life estate...

  9. 26 CFR 20.2041-1 - Powers of appointment; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... which are in substance and effect powers of appointment regardless of the nomenclature used in creating... Chapter 11. For example, if a trust created by S provides for payment of the income to A for life with... income to A's widow, W, for her life and for payment of the remainder to A's estate, the value of A's...

  10. Availability of Information About Lifestyle for Cancer Survivors in England: A Review of Statutory and Charitable Sector Organizations and Cancer Centers.

    PubMed

    Williams, Kate; Fisher, Abigail; Beeken, Rebecca J; Wardle, Jane

    2015-03-09

    Health behavior change following a cancer diagnosis has the potential to improve long-term outcomes. However, many patients do not receive professional advice about lifestyle and are therefore increasingly using the Internet to seek further information. The statutory and charitable sectors and cancer centers all play an important role in the provision of information and have been found to be favored by cancer survivors searching for information. However, to date there has been no systematic evaluation of the lifestyle information available online for cancer survivors. The purpose of this review was to identify the lifestyle information provided for cancer survivors by statutory and charitable sector organizations and cancer centers in the United Kingdom. We aimed to identify information on tobacco, physical activity, diet, weight, and alcohol designed for people who have been diagnosed with breast, prostate, or colorectal cancer. The National Health Service (NHS) website was the focus of the search for information provided by the statutory sector. Cancer centers were identified from the Organization of European Cancer Institutes and an Internet search, and charitable sector organizations were identified by searching the Charity Commission database. The three largest generic, breast, prostate, and colorectal cancer charitable organizations were included. A systematic search of the organizations was conducted to identify lifestyle information for cancer survivors. Ten organizations had some lifestyle information for cancer survivors on their websites. The Christie NHS Foundation Trust, Macmillan Cancer Support, and Prostate Cancer UK had the most comprehensive guides, covering physical activity, diet, weight management, smoking, and alcohol. The NHS website did not provide any information but had a link to Cancer Research UK's information about diet. Eight organizations suggested talking to a health professional before making any changes. The majority of organizations included in this review would benefit from updating their websites to include adequate information and advice about lifestyle for cancer survivors, or they risk cancer survivors turning to less reliable sources of information. Health professionals should be appropriately trained to deal with questions about lifestyle and to advise cancer survivors about lifestyle changes following their diagnosis. ©Kate Williams, Abigail Fisher, Rebecca J Beeken, Jane Wardle. Originally published in JMIR Cancer (http://cancer.jmir.org), 09.03.2015.

  11. First translational 'Think Tank' on cerebrovascular disease, cognitive impairment and dementia.

    PubMed

    Barone, Frank C; Gustafson, Deborah; Crystal, Howard A; Moreno, Herman; Adamski, Mateusz G; Arai, Ken; Baird, Alison E; Balucani, Clotilde; Brickman, Adam M; Cechetto, David; Gorelick, Philip; Biessels, Geert Jan; Kiliaan, Amanda; Launer, Lenore; Schneider, Julie; Sorond, Farzaneh A; Whitmer, Rachel; Wright, Clinton; Zhang, Zheng Gang

    2016-02-13

    As the human population continues to age, an increasing number of people will exhibit significant deficits in cognitive function and dementia. It is now recognized that cerebrovascular, metabolic and neurodegenerative diseases all play major roles in the evolution of cognitive impairment and dementia. Thus with our more recent recognition of these relationships and our need to understand and more positively impact on this world health problem, "The Leo and Anne Albert Charitable Trust" (Gene Pranzo, Trustee with significant support from Susan Brogan, Meeting Planner) provided generous support for this inaugural international workshop that was held from April 13-16, 2015 at the beautiful Ritz Carlton Golf Resort in North Naples, Florida. Researchers from SUNY Downstate Medical Center, Brooklyn, NY organized the event by selecting the present group of translationally inclined preclinical, clinical and population scientists focused on cerebrovascular disease (CVD) risk and its progression to vascular cognitive impairment (VCI) and dementia. Participants at the workshop addressed important issues related to aging, cognition and dementia by: (1) sharing new data, information and perspectives that intersect vascular, metabolic and neurodegenerative diseases, (2) discussing gaps in translating population risk, clinical and preclinical information to the progression of cognitive loss, and (3) debating new approaches and methods to fill these gaps that can translate into future therapeutic interventions. Participants agreed on topics for group discussion prior to the meeting and focused on specific translational goals that included promoting better understanding of dementia mechanisms, the identification of potential therapeutic targets for intervention, and discussed/debated the potential utility of diagnostic/prognostic markers. Below summarizes the new data-presentations, concepts, novel directions and specific discussion topics addressed by this international translational team at our "First Leo and Anne Albert Charitable Trust 'Think Tank' VCI workshop".

  12. Cryptographic Combinatorial Securities Exchanges

    NASA Astrophysics Data System (ADS)

    Thorpe, Christopher; Parkes, David C.

    We present a useful new mechanism that facilitates the atomic exchange of many large baskets of securities in a combinatorial exchange. Cryptography prevents information about the securities in the baskets from being exploited, enhancing trust. Our exchange offers institutions who wish to trade large positions a new alternative to existing methods of block trading: they can reduce transaction costs by taking advantage of other institutions’ available liquidity, while third party liquidity providers guarantee execution—preserving their desired portfolio composition at all times. In our exchange, institutions submit encrypted orders which are crossed, leaving a “remainder”. The exchange proves facts about the portfolio risk of this remainder to third party liquidity providers without revealing the securities in the remainder, the knowledge of which could also be exploited. The third parties learn either (depending on the setting) the portfolio risk parameters of the remainder itself, or how their own portfolio risk would change if they were to incorporate the remainder into a portfolio they submit. In one setting, these third parties submit bids on the commission, and the winner supplies necessary liquidity for the entire exchange to clear. This guaranteed clearing, coupled with external price discovery from the primary markets for the securities, sidesteps difficult combinatorial optimization problems. This latter method of proving how taking on the remainder would change risk parameters of one’s own portfolio, without revealing the remainder’s contents or its own risk parameters, is a useful protocol of independent interest.

  13. Monitoring environmental hazards and public health

    NASA Astrophysics Data System (ADS)

    Showstack, Randy

    Saying that no national system exists to monitor public health problems linked to environmental hazards, former U.S. Senator Lowell Weicker, Jr., announced on May 11 the launch of a Pew Charitable Trusts blue ribbon panel to focus on this issue.The panel, which includes representatives from academia and health care organizations, will focus on how the United States tracks diseases and recommend ways to fill data gaps; review what tools are needed to improve disease tracking; and focus on children's health issues, such as asthma, childhood cancer, and birth defects that may be linked to the environment, according to Pew Environmental Health Commission Executive Director Shelley Hearne.

  14. 78 FR 12233 - Policy Clarification on Charitable Medical Flights

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-22

    ... on Charitable Medical Flights AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of... operating charitable medical flights. Charitable medical flights are flights where a pilot, aircraft owner... Volunteer Pilots Operating Charitable Medical Flights. DATES: This action becomes effective on February 22...

  15. 29 CFR 785.44 - Civic and charitable work.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 3 2011-07-01 2011-07-01 false Civic and charitable work. 785.44 Section 785.44 Labor... Adjusting Grievances, Medical Attention, Civic and Charitable Work, and Suggestion Systems § 785.44 Civic and charitable work. Time spent in work for public or charitable purposes at the employer's request...

  16. PVO / NGO initiatives. The Global Dialogues Trust -- "Scenarios from the Sahel".

    PubMed

    1997-01-01

    Scenarios from the Sahel is an HIV/AIDS prevention project for adolescents and young adults in Senegal, Mali, Burkina Faso, and Niger, organized by the Global Dialogues Trust and launched in January 1997. The project invites people aged 24 years and younger to engage in a competition in which they write scenarios for a 1-5 minute video on HIV/AIDS. Those 30 scenarios judged to be the most valuable to the HIV/AIDS prevention effort in the Sahel will be developed into video spots by the region's film-makers and screened at cinemas and broadcast on television stations in West Africa. The spots will also be collected upon a compilation video available for use by local nongovernmental organizations in their HIV/AIDS prevention activities in the region. The compilation video will be dubbed from French into local languages and English to facilitate its broad dissemination in the 4 participating countries and their neighbors. The video together with an education pack will also be distributed to local organizations and schools. The project, to be conducted in close partnership with local people and their organizations, will end with its evaluation in June 1998. Global Dialogues Trust is a charitable trust based in the UK dedicated to advance the education of the public throughout the world in all matters concerning the prevention of HIV/AIDS. The organization's main priority is to develop local capacity to fight HIV/AIDS through preventive education.

  17. Health care providers under pressure: making the most of challenging times.

    PubMed

    Davis, Scott B; Robinson, Phillip J

    2010-01-01

    Whether the slowing economic recovery, tight credit markets, increasing costs, or the uncertainty surrounding health care reform, the health care industry faces some sizeable challenges. These factors have put considerable strain on the industry's traditional financing options that the industry has relied on in the past--bonds, banks, finance companies, private equity, venture capital, real estate investment trusts, private philanthropy, and grants. At the same time, providers are dealing with rising costs, lower reimbursement rates, shrinking demand for elective procedures, higher levels of charitable care and bad debt, and increased scrutiny of tax-exempt hospitals. Providers face these challenges against a back ground of uncertainty created by health care reform.

  18. 7 CFR 1400.103 - Charitable organizations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Charitable organizations. 1400.103 Section 1400.103... AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Payment Limitation § 1400.103 Charitable organizations. (a) A charitable organization, including a club, society, fraternal organization, or religious...

  19. Smoke-free legislation and charitable gaming in Kentucky.

    PubMed

    Pyles, M K; Hahn, E J

    2009-02-01

    To determine the effect of municipal smoke-free laws in Kentucky on gross and/or net revenues from charitable gaming activities. Between January 2000 and June 2007, 13 Kentucky communities implemented smoke-free legislation; only three specifically exempted charitable gaming facilities and compliance in several communities was not consistent. Kentucky is a tobacco-growing state that has the highest smoking rate in the United States. A fixed-effects time series design to estimate the impact of municipal smoke-free laws on charitable gaming. 13 Kentucky counties that implemented smoke-free laws during the study period of January 2000 through June 2007. All charitable gaming facilities in 13 counties in which a smoke-free ordinance was enacted during the study period. Gross and net revenues from charitable gaming activities in each county for each quarter of the study period, obtained from the Kentucky Department of Charitable Gaming. When controlling for economic variables, county-specific effects and time trends using a robust statistical framework, there was no significant relation between smoke-free laws and charitable gaming revenues. Municipal smoke-free legislation had no effect on charitable gaming revenues. No significant harm to charitable gaming revenues was associated with the smoke-free legislation during the 7.5-year study period, despite the fact that Kentucky is a tobacco-producing state with higher-than-average smoking rates.

  20. Federal Tax Implications of Charitable Gift Annuities

    ERIC Educational Resources Information Center

    Teitell, Conrad

    1975-01-01

    Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal…

  1. 12 CFR 701.25 - Charitable contributions and donations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Charitable contributions and donations. 701.25... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.25 Charitable contributions and donations. (a) A... directors must approve charitable contributions and/or donations, and the approval must be based on a...

  2. 12 CFR 701.25 - Charitable contributions and donations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Charitable contributions and donations. 701.25... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.25 Charitable contributions and donations. (a) A... directors must approve charitable contributions and/or donations, and the approval must be based on a...

  3. 12 CFR 701.25 - Charitable contributions and donations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Charitable contributions and donations. 701.25... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.25 Charitable contributions and donations. (a) A... directors must approve charitable contributions and/or donations, and the approval must be based on a...

  4. Are Charitable Giving and Religious Attendance Complements or Substitutes? The Role of Measurement Error

    ERIC Educational Resources Information Center

    Kim, Matthew

    2013-01-01

    Government policies sometimes cause unintended consequences for other potentially desirable behaviors. One such policy is the charitable tax deduction, which encourages charitable giving by allowing individuals to deduct giving from taxable income. Whether charitable giving and other desirable behaviors are complements or substitutes affect the…

  5. 26 CFR 25.2522(b)-1 - Charitable and similar gifts; nonresidents not citizens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Charitable and similar gifts; nonresidents not... TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens. (a) The deduction for charitable and...

  6. 12 CFR 563b.575 - What other requirements apply to charitable organizations?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... charitable organization may not engage in self-dealing, and must comply with all laws necessary to maintain... organizations? 563b.575 Section 563b.575 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... Organizations § 563b.575 What other requirements apply to charitable organizations? (a) The charitable...

  7. Additional requirements for charitable hospitals; community health needs assessments for charitable hospitals; requirement of a section 4959 excise tax return and time for filing the return. Final regulations and removal of temporary regulations.

    PubMed

    2014-12-31

    This document contains final regulations that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations

  8. 21 CFR 203.39 - Donation of drug samples to charitable institutions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... charitable institution, or personal delivery by a licensed practitioner or an agent or employee of the... sample inventory discrepancies and reconciliation problems shall be investigated by the charitable...

  9. 21 CFR 203.39 - Donation of drug samples to charitable institutions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... charitable institution, or personal delivery by a licensed practitioner or an agent or employee of the... sample inventory discrepancies and reconciliation problems shall be investigated by the charitable...

  10. The mediating role of relatedness need satisfaction in the relationship between charitable behavior and well-being: Empirical evidence from China.

    PubMed

    Jiang, Jiang; Zeng, Taoran; Zhang, Chong; Wang, Rong

    2016-08-03

    Based on self-determination theory, the current research aimed to explore the potential mediating effect of relatedness need satisfaction on the relationship between charitable behavior and well-being in the Chinese context. Employing a cross-sectional design, participants reported data on the aforementioned variables in Study 1. The results indicated that relatedness need satisfaction mediated the positive relationship between charitable behavior and hedonic well-being and that between charitable behavior and eudaimonic well-being. Subsequently, a field experiment was conducted in Study 2. Participants rated their levels of relatedness need satisfaction and well-being after charitable donation behaviors were primed. We again observed consistent results. Specifically, charitable behavior was positively associated with both hedonic and eudaimonic well-being, and these relationships were mediated by relatedness need satisfaction. The above findings help to clarify the association between charitable behavior and people's subjective feelings (i.e., well-being), and they deepen our understanding of the underlying mechanism from the perspective of psychological needs satisfaction. © 2016 International Union of Psychological Science.

  11. Standardizing Clinically Meaningful Outcome Measures Beyond HbA1c for Type 1 Diabetes: A Consensus Report of the American Association of Clinical Endocrinologists, the American Association of Diabetes Educators, the American Diabetes Association, the Endocrine Society, JDRF International, The Leona M. and Harry B. Helmsley Charitable Trust, the Pediatric Endocrine Society, and the T1D Exchange.

    PubMed

    Agiostratidou, Gina; Anhalt, Henry; Ball, Dana; Blonde, Lawrence; Gourgari, Evgenia; Harriman, Karen N; Kowalski, Aaron J; Madden, Paul; McAuliffe-Fogarty, Alicia H; McElwee-Malloy, Molly; Peters, Anne; Raman, Sripriya; Reifschneider, Kent; Rubin, Karen; Weinzimer, Stuart A

    2017-12-01

    To identify and define clinically meaningful type 1 diabetes outcomes beyond hemoglobin A 1c (HbA 1c ) based upon a review of the evidence, consensus from clinical experts, and input from researchers, people with type 1 diabetes, and industry. Priority outcomes include hypoglycemia, hyperglycemia, time in range, diabetic ketoacidosis (DKA), and patient-reported outcomes (PROs). While priority outcomes for type 1 and type 2 diabetes may overlap, type 1 diabetes was the focus of this work. A Steering Committee-comprising representatives from the American Association of Clinical Endocrinologists, the American Association of Diabetes Educators, the American Diabetes Association, the Endocrine Society, JDRF International, The Leona M. and Harry B. Helmsley Charitable Trust, the Pediatric Endocrine Society, and the T1D Exchange-was the decision-making body for the Type 1 Diabetes Outcomes Program. Their work was informed by input from researchers, industry, and people with diabetes through Advisory Committees representing each stakeholder group. Stakeholder surveys were used to identify priority outcomes. The outcomes prioritized in the surveys were hypoglycemia, hyperglycemia, time in range, DKA, and PROs. To develop consensus on the definitions of these outcomes, the Steering Committee relied on published evidence, their clinical expertise, and feedback from the Advisory Committees. The Steering Committee developed definitions for hypoglycemia, hyperglycemia, time in range, and DKA in type 1 diabetes. The definitions reflect their assessment of the outcome's short- and long-term clinical impact on people with type 1 diabetes. Knowledge gaps to be addressed by future research were identified. The Steering Committee discussed PROs and concluded that further type 1 diabetes-specific development is needed. The Steering Committee recommends use of the defined clinically meaningful outcomes beyond HbA 1c in the research, development, and evaluation of type 1 diabetes therapies. © 2017 by the American Diabetes Association.

  12. 76 FR 69330 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-08

    ... collection requirements related to substantiation and reporting requirements for cash and noncash charitable...: Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions. OMB Number... provide guidance concerning substantiation and reporting requirements for cash and noncash charitable...

  13. 78 FR 57539 - Charitable Donation Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-19

    ..., Virginia 22314-3428. The PRA requires OMB to make a decision concerning the collection of information... Accounts AGENCY: National Credit Union Administration (NCUA). ACTION: Proposed rule with request for... authorized to fund a charitable donation account (CDA), a hybrid charitable and investment vehicle described...

  14. 42 CFR 124.516 - Charitable facility compliance alternative.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Charitable facility compliance alternative. 124.516... RESOURCES DEVELOPMENT MEDICAL FACILITY CONSTRUCTION AND MODERNIZATION Reasonable Volume of Uncompensated Services to Persons Unable To Pay § 124.516 Charitable facility compliance alternative. (a) Effect of...

  15. 42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

  16. 42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

  17. 42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

  18. 42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

  19. 42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

  20. Documentation of resuscitation decision-making: a survey of practice in the United Kingdom.

    PubMed

    Clements, Meredith; Fuld, Jonathan; Fritz, Zoë

    2014-05-01

    Do Not Attempt Cardiopulmonary Resuscitation (DNACPR) orders have been in use since the 1990s. The Resuscitation Council UK (RCUK) provides guidance on the content and use of such forms in the UK but there is no national policy. To determine the content of DNACPR forms in the UK, and the geographical distribution of the use of different forms. All acute trusts within the United Kingdom were contacted via a combination of email and telephone, with a request for the current DNACPR form along with information about its development and use. Characteristics of the model RCUK DNACPR form were compared with the non-RCUK DNACPR forms which we received. Free text responses were searched for commonly occurring phrases. 118/161 English NHS Acute Trusts (accounting for 377 hospitals), 3/6 Northern Irish NHS Acute Trusts (accounting for 25 hospitals) and 3/7 Welsh Health Boards (accounting for 73 hospitals) responded. All Scottish hospitals have the same form. All responding trusts had active policies and have a DNACPR form in use. 38.9% of respondent hospitals have adopted the RCUK form with minor amendments. The remainder of the responding hospitals reported independent forms. 66.8% of non-RCUK forms include a transfer plan to ambulance staff and 48.4% of non-RCUK forms are valid in the community. Several independent trusts submitted DNACPR forms with escalation plans. There is wide variation in the forms used for indicating DNACPR decisions. Documentation is rapidly evolving to meet the needs of patients and to respond to new evidence. Copyright © 2014. Published by Elsevier Ireland Ltd.

  1. Essays on Social Media Fundraising and E-Commerce

    ERIC Educational Resources Information Center

    Tan, Xue

    2017-01-01

    This dissertation has two components: social media fundraising and e-commerce. The first component of social media fundraising discusses social media users' charitable content generation in essay 1 and charitable giving in essay 2. In essay 1, we examine how reciprocity of followees affects social influence on users' charitable content generation.…

  2. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  3. Framing charitable donations as exceptional expenses increases giving.

    PubMed

    Sussman, Abigail B; Sharma, Eesha; Alter, Adam L

    2015-06-01

    Many articles have examined the psychological drivers of charitable giving, but little is known about how people mentally budget for charitable gifts. The present research aims to address this gap by investigating how perceptions of donations as exceptional (uncommon and infrequent) rather than ordinary (common and frequent) expenses might affect budgeting for and giving to charity. We provide the first demonstration that exceptional framing of an identical item can directly influence mental budgeting processes, and yield societal benefits. In 5 lab and field experiments, exceptional framing increased charitable behavior, and diminished the extent to which people considered the effect of the donation on their budgets. The current work extends our understanding of mental accounting and budgeting for charitable gifts, and demonstrates practical techniques that enable fundraisers to enhance the perceived exceptionality of donations. (c) 2015 APA, all rights reserved).

  4. The Effect of Media on Charitable Giving and Volunteering: Evidence from the "Give Five" Campaign

    ERIC Educational Resources Information Center

    Yoruk, Baris K.

    2012-01-01

    Fundraising campaigns advertised via mass media are common. To what extent such campaigns affect charitable behavior is mostly unknown, however. Using giving and volunteering surveys conducted biennially from 1988 to 1996, I investigate the effect of a national fundraising campaign, "Give Five," on charitable giving and volunteering patterns. The…

  5. Cognitive Skills in the Charitable Giving Decisions of the Elderly

    ERIC Educational Resources Information Center

    James, Russell N., III

    2011-01-01

    Charitable giving is a common, and easily measurable, form of prosocial behavior. It may also provide a unique cognitive challenge in that it often requires identifying with the needs of distant others. Using a sample of 331 cognitively normal seniors (mean age of 76), this study examined the relationship between charitable giving and scores on 18…

  6. 26 CFR 25.2522(a)-1 - Charitable and similar gifts; citizens or residents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Charitable and similar gifts; citizens or... TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2522(a)-1 Charitable and similar gifts; citizens or residents. (a) In determining the amount of taxable...

  7. Sources of revenue for nonprofit mental health and addictions organizations in Canada.

    PubMed

    Escober-Doran, Carissa; Jacobs, Philip; Dewa, Carolyn

    2010-10-01

    In Canada charitable or nonprofit organizations provide government-contracted mental health and addictions services, and they augment government funding by raising charitable revenues. This study estimated by source the revenues of nonprofit mental health and addictions organizations in Canada. A list of nonprofit, service-providing organizations in Canada was developed, financial returns to the Canada Revenue Agency (CRA) in 2007 were obtained, and data were analyzed in aggregate. Information was obtained from 369 Canadian organizations, which had $915.4 million (Canadian dollars [CAD]) in total revenues: 85% were from the government, 4% were from charitable giving, and 11% were from other sources. The ratio of charitable giving to government funding of mental health care was about .55% ($35 million to $6.3 billion CAD). This charitable giving level cannot compensate for the relatively low levels of total government mental health spending identified in government reports.

  8. Medicine and Charity in Eighteenth-century Northumberland: The Early Years of the Bamburgh Castle Dispensary and Surgery, c. 1772–1802

    PubMed Central

    Withey, Alun

    2016-01-01

    In 1772 in Bamburgh Castle, Northumberland, a charitable institution was established by Dr John Sharp to offer medical provision to the poor of the parish, which was remote from the Newcastle and Edinburgh Infirmaries. Unlike urban institutions, which have dominated hospital historiography, the Bamburgh dispensary was small, occupying only a few rooms in the castle, and situated in a remote, coastal location. And yet, at its height, the Bamburgh dispensary treated thousands of patients per year, often exceeding dispensaries in large towns, and was equipped with the latest medical technologies. Unlike the majority of infirmaries and dispensaries it was not funded by subscription, nor run by governors, but was entirely funded by the Lord Crewe Trust, and administered by Dr Sharp. While Bamburgh is certainly an anomaly, it raises new questions about voluntary institutional medical provision for rural populations, and forms of medical philanthropy. PMID:27482145

  9. FASB Statement No. 136 clarifies transfers of assets.

    PubMed

    Luecke, R W; Meeting, D T

    2000-03-01

    FASB Statement of Financial Accounting Standards No. 136, Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others, provides guidance and establishes accounting standards for the transfer of assets from donors to not-for-profit organizations that may then transfer those same assets to a beneficiary organization. Recipient organizations that accept financial assets from a donor and agree to use those assets on behalf of a specified unaffiliated beneficiary or transfer those assets, the return on investment of those assets, or both to that beneficiary must recognize the assets received from the donor and recognize the assets' fair value as a liability to the beneficiary. The statement describes circumstances in which a transfer of assets to a recipient organization is accounted for as an asset and corresponding liability of the recipient organization, and as an asset and donation revenue by the beneficiary organization because the transfer is irrevocable.

  10. Clinton advocates for Law of the Sea treaty

    NASA Astrophysics Data System (ADS)

    Showstack, Randy

    The Obama administration recently reiterated its call for the United States to ratify the United Nations Convention on the Law of the Sea. U.S. secretary of state Hillary Clinton, who expressed strong support for the Law of the Sea treaty during her Senate confirmation hearing in 2009, again called for passage of the treaty during 15 December remarks at a business roundtable in Washington, D. C., sponsored by the Pew Charitable Trusts. "Signing on to the convention is critical to protecting American security and enhancing our economic strength," she said, noting that the U.S. ratification of the treaty would protect American business interests by providing "legal certainty and predictability that businesses can rely on." The treaty—which also touches on a wide range of other issues including navigation, conservation and management of resources, and scientific research—is opposed by some who are concerned about the undermining of national sovereignty.

  11. Supplementary Role of Health Metrics for Reducing Total Fertility Rate in a North-Indian State

    PubMed Central

    Ganguly, Enakshi

    2014-01-01

    Reducing Total Fertility Rate (TFR) amongst rural Indian couples from the current level is a significant challenge to the population control policies relying solely on the Government efforts. REACH strategy, based on health metrics, succeeded in lowering the TFR below replacement levels in a rural population of more than 300,000 in Rajasthan. The REACH strategy was first developed and demonstrated success in decreasing TFR in a pilot project by SHARE India in Medchal region of Andhra Pradesh utilizing designated workers, and was replicated in Rajgarh District of Rajasthan in cooperation with Bhoruka Charitable Trust (supervisor of ICDS and NRHM health workers in Rajgarh) using Government health workers. The success of the REACH strategy in both Rajasthan and previously in Andhra Pradesh holds promise as a tool to reduce TFR in other areas of rural India. PMID:25620855

  12. Benchmarking new frontiers in managed care pharmacy.

    PubMed

    Pigg, Cynthia; Cihak, Joan

    2008-04-01

    In 2006, the Foundation for Managed Care Pharmacy-a nonprofit charitable trust affiliated with the Academy of Managed Care Pharmacy-sponsored a survey that was conducted by The HSM Group, a national healthcare market research and consulting firm, and supported by an unrestricted grant from Merck & Co. The survey was repeated in 2007 and was designed to track the evolution of new healthcare trends, gauge the role of managed care pharmacy experts in these trends and the initiatives evolving from them, and disseminate that information to the various stakeholders of the industry. The authors examine the responses of 186 respondents from 71 national health plans, 54 pharmacy benefit management companies, as well as several hospitals, health systems, physician groups, or pharmacies. Survey findings highlight emerging trends in healthcare today and provide insight into the role of managed care pharmacy experts in today's healthcare environment, as well as other variables that may affect the future of the US healthcare delivery system.

  13. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

  14. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

  15. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

  16. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

  17. Preferential superior surface motion in wear simulations of the Charité total disc replacement.

    PubMed

    Goreham-Voss, Curtis M; Vicars, Rachel; Hall, Richard M; Brown, Thomas D

    2012-06-01

    Laboratory wear simulations of the dual-bearing surface Charité total disc replacement (TDR) are complicated by the non-specificity of the device's center of rotation (CoR). Previous studies have suggested that articulation of the Charité preferentially occurs at the superior-bearing surface, although it is not clear how sensitive this phenomenon is to lubrication conditions or CoR location. In this study, a computational wear model is used to study the articulation kinematics and wear of the Charité TDR. Implant wear was found to be insensitive to the CoR location, although seemingly non-physiologic endplate motion can result. Articulation and wear were biased significantly to the superior-bearing surface, even in the presence of significant perturbations of loading and friction. The computational wear model provides novel insight into the mechanics and wear of the Charité TDR, allowing for better interpretation of in vivo results, and giving useful insight for designing future laboratory physical tests.

  18. Tax economics of charitable giving: pointers for the hospital and donor.

    PubMed

    1980-01-01

    Charitable giving is a big business in the United States. In 1979 over $43 billion was donated to charitable organizations, an amount equal to over 50 percent of the $78 billion combined net income for all of Fortune Magazine's largest 500 corporations in America. Only 13.7 percent (approximately $6 billion) of these donations were received by health care institutions. A much smaller amount went specifically to hospitals. The excalating cost of providing quality health care and the increasing difficulty of fully recovering these costs from third party payers is making hospitals more dependent on charitable contributions to remain solvent. Hospital executives and board members who can intelligently discuss with potential donors the tax economics of charitable giving are better able to increase the flow of donated funds to their own hospitals. Careful planning by donors and hospitals can result in properly structured donations that reduce taxes paid by the donor, increase the donor's personal cash flow and increase donations to the hospital.

  19. The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.

    ERIC Educational Resources Information Center

    Council for Advancement and Support of Education, Washington, DC.

    Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

  20. 10 years of didactic training for novices in medical education at Charité.

    PubMed

    Sonntag, Ulrike; Peters, Harm; Schnabel, Kai P; Breckwoldt, Jan

    2017-01-01

    Introduction: Many medical faculties are introducing faculty development programmes to train their teaching staff with the aim of improving student learning performance. Frequently changing parameters within faculties pose a challenge for the sustainable establishment of such programmes. In this paper, we aim to describe facilitating and hindering parameters using the example of the basic teacher training (BTT) course at the Charité - Universtitätsmedizin Berlin (Charité). Project description: After sporadic pilot attempts for university education training, basic teacher training was finally established at the Charité in 2006 for all new teaching staff. An interdisciplinary taskforce at the office for student affairs designed the programme according to the Kern cycle of curriculum development, while the Charité advanced training academy provided the necessary resources. Within ten years more than 900 faculty members have completed the BTT (9% of current active teaching staff at the Charité). The BTT programme underwent several phases (piloting, evaluation, review, personnel and financial boosting), all of which were marked by changes in the staff and organizational framework. Evaluations by participants were very positive, sustainable effects on teaching could be proven to a limited extent. Discussion: Success factors for the establishment of the programme were the institutional framework set by the faculty directors, the commitment of those involved, the support of research grants and the thoroughly positive evaluation by participants. More challenging were frequent changes in parameters and the allocation of incentive resources for other, format-specific training courses (e.g. PBL) as part of the introduction of the new modular curriculum of the Charité. Conclusion: The sustainment of the programme was enabled through strategic institutional steps taken by the faculty heads. Thanks to the commitment and input by those at a working level as well as management level, the basic teacher training course is today an established part of the faculty development programme at the Charité.

  1. Hybrid testing of lumbar CHARITE discs versus fusions.

    PubMed

    Panjabi, Manohar; Malcolmson, George; Teng, Edward; Tominaga, Yasuhiro; Henderson, Gweneth; Serhan, Hassan

    2007-04-20

    An in vitro human cadaveric biomechanical study. To quantify effects on operated and other levels, including adjacent levels, due to CHARITE disc implantations versus simulated fusions, using follower load and the new hybrid test method in flexion-extension and bilateral torsion. Spinal fusion has been associated with long-term accelerated degeneration at adjacent levels. As opposed to the fusion, artificial discs are designed to preserve motion and diminish the adjacent-level effects. Five fresh human cadaveric lumbar specimens (T12-S1) underwent multidirectional testing in flexion-extension and bilateral torsion with 400 N follower load. Intact specimen total ranges of motion were determined with +/-10 Nm unconstrained pure moments. The intact range of motion was used as input for the hybrid tests of 5 constructs: 1) CHARITE disc at L5-S1; 2) fusion at L5-S1; 3) CHARITE discs at L4-L5 and L5-S1; 4) CHARITE disc at L4-L5 and fusion at L5-S1; and 5) 2-level fusion at L4-L5-S1. Using repeated-measures single factor analysis of variance and Bonferroni statistical tests (P < 0.05), intervertebral motion redistribution of each construct was compared with the intact. In flexion-extension, 1-level CHARITE disc preserved motion at the operated and other levels, while 2-level CHARITE showed some amount of other-level effects. In contrast, 1- and 2-level fusions increased other-level motions (average, 21.0% and 61.9%, respectively). In torsion, both 1- and 2-level discs preserved motions at all levels. The 2-level simulated fusion increased motions at proximal levels (22.9%), while the 1-level fusion produced no significant changes. In general, CHARITE discs preserved operated- and other-level motions. Fusion simulations affected motion redistribution at other levels, including adjacent levels.

  2. 10 years of didactic training for novices in medical education at Charité

    PubMed Central

    Sonntag, Ulrike; Peters, Harm; Schnabel, Kai P.; Breckwoldt, Jan

    2017-01-01

    Introduction: Many medical faculties are introducing faculty development programmes to train their teaching staff with the aim of improving student learning performance. Frequently changing parameters within faculties pose a challenge for the sustainable establishment of such programmes. In this paper, we aim to describe facilitating and hindering parameters using the example of the basic teacher training (BTT) course at the Charité – Universtitätsmedizin Berlin (Charité). Project description: After sporadic pilot attempts for university education training, basic teacher training was finally established at the Charité in 2006 for all new teaching staff. An interdisciplinary taskforce at the office for student affairs designed the programme according to the Kern cycle of curriculum development, while the Charité advanced training academy provided the necessary resources. Within ten years more than 900 faculty members have completed the BTT (9% of current active teaching staff at the Charité). The BTT programme underwent several phases (piloting, evaluation, review, personnel and financial boosting), all of which were marked by changes in the staff and organizational framework. Evaluations by participants were very positive, sustainable effects on teaching could be proven to a limited extent. Discussion: Success factors for the establishment of the programme were the institutional framework set by the faculty directors, the commitment of those involved, the support of research grants and the thoroughly positive evaluation by participants. More challenging were frequent changes in parameters and the allocation of incentive resources for other, format-specific training courses (e.g. PBL) as part of the introduction of the new modular curriculum of the Charité. Conclusion: The sustainment of the programme was enabled through strategic institutional steps taken by the faculty heads. Thanks to the commitment and input by those at a working level as well as management level, the basic teacher training course is today an established part of the faculty development programme at the Charité. PMID:29085883

  3. 5 CFR 950.901 - Payroll allotment.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

  4. 5 CFR 950.901 - Payroll allotment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

  5. 5 CFR 950.901 - Payroll allotment.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

  6. 5 CFR 950.901 - Payroll allotment.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

  7. 5 CFR 950.901 - Payroll allotment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

  8. Tainted altruism: when doing some good is evaluated as worse than doing no good at all.

    PubMed

    Newman, George E; Cain, Daylian M

    2014-03-01

    In four experiments, we found that the presence of self-interest in the charitable domain was seen as tainting: People evaluated efforts that realized both charitable and personal benefits as worse than analogous behaviors that produced no charitable benefit. This tainted-altruism effect was observed in a variety of contexts and extended to both moral evaluations of other agents and participants' own behavioral intentions (e.g., reported willingness to hire someone or purchase a company's products). This effect did not seem to be driven by expectations that profits would be realized at the direct cost of charitable benefits, or the explicit use of charity as a means to an end. Rather, we found that it was related to the accessibility of different counterfactuals: When someone was charitable for self-interested reasons, people considered his or her behavior in the absence of self-interest, ultimately concluding that the person did not behave as altruistically as he or she could have. However, when someone was only selfish, people did not spontaneously consider whether the person could have been more altruistic.

  9. One for you and two for me: revenue sharing arrangements in charitable healthcare organizations.

    PubMed

    Hyatt, T K

    2001-01-01

    Charitable healthcare organizations have often borrowed from the methods of their for-profit counterparts in compensating physicians and other business partners. This is done in order to provide needed services to their communities, and to protect their charitable assets by sharing risk and preserving limited capital. One of the most controversial compensation methods in use by such organizations is the revenue sharing arrangement. In use for over thirty years, these arrangements have received close scrutiny and inconsistent treatment by the Internal Revenue Service (IRS) and have been the subject of critics' ire as an impermissible transgression of the fundamental line between charities and commercial enterprises. The author, however, concludes that revenue sharing arrangements serve an important purpose in enabling charitable healthcare organizations to fulfill their missions, that the IRS and the Treasury have now made clear that there is not a higher standard governing their use, and that these arrangements are consistent with charitable operation when an appropriate process and safeguards are in place to prevent payment of unreasonable compensation.

  10. Hungry Horse Dam Wildlife Habitat Enhancement Project: Long-Term Habitat Management Plan, Elk and Mule Deer Winter Range Enhancement, Firefighter Mountain and Spotted Bear Winter Ranges.

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

    Casey, Daniel; Malta, Patrick

    1990-06-01

    Project goals are to rehabilitate 1120 acres of big game (elk and mule deer, Odocoileus hemionus) winter range on the Hungry Horse and Spotted Bear Districts of Flathead National Forest lands adjacent to Hungry Horse Reservoir. This project represents the initial phase of implementation toward the mitigation goal. A minimum of 547 acres Trust-funded enhancements are called for in this plan. The remainder are part of the typical Forest Service management activities for the project area. Monitor and evaluate the effects of project implementation on the big game forage base and elk and mule deer populations in the project area.more » Monitor enhancement success to determine effective acreage to be credited against mitigation goal. Additional enhancement acreage will be selected elsewhere in the Flathead Forest or other lands adjacent'' to the reservoir based on progress toward the mitigation goal as determined through monitoring. The Wildlife Mitigation Trust Fund Advisory Committee will serve to guide decisions regarding future enhancement efforts. 7 refs.« less

  11. Financial status of the Social Security Program.

    PubMed

    Myers, R J

    1983-03-01

    This study, originally a background paper for the National Commission on Social Security Reform and published as Appendix J in the Commission's Report, outlines the dimensions of the financing problem the Commission addressed. Prepared by Robert J. Myers, the Commission's Executive Director and a former Deputy Commissioner and Chief Actuary of the Social Security Administration, it discusses, in turn, the operational and funding procedures of the Social Security Trust Funds, the measures developed to determine the financial soundness of the program, and the financial status of each trust fund in the past, at present, and projected for the future. The author shows how program funding was gradually shifted from a modified-reserve to a pay-as-you-go basis and how the balance between income and outgo was disrupted by adverse economic conditions during 1979-81, when prices rose more rapidly than wages and unemployment was substantially higher than anticipated. Using several different economic assumptions, Myers estimates how extensive the deficits of the program could be over the short run (the remainder of the 1980's) and over the long term (the period 1982-2055).

  12. 31 CFR 548.408 - Charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  13. 31 CFR 548.408 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  14. 31 CFR 560.426 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  15. 31 CFR 549.408 - Charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  16. 31 CFR 560.426 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  17. 31 CFR 546.408 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to...

  18. 31 CFR 546.408 - Charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to...

  19. 31 CFR 546.408 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to...

  20. 31 CFR 549.408 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  1. 31 CFR 546.408 - Charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to...

  2. 31 CFR 588.408 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  3. 31 CFR 548.408 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  4. 31 CFR 543.408 - Charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  5. 31 CFR 543.408 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  6. 31 CFR 588.408 - Charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  7. 31 CFR 543.408 - Charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  8. 31 CFR 588.408 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  9. 31 CFR 543.408 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  10. 31 CFR 549.408 - Charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  11. 31 CFR 588.408 - Charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  12. 31 CFR 549.408 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  13. 31 CFR 543.408 - Charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  14. 31 CFR 548.408 - Charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  15. 31 CFR 548.408 - Charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

  16. 31 CFR 542.408 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of, or received from...

  17. 31 CFR 537.414 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of, or received from...

  18. 42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

  19. 42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

  20. 42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

  1. 42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

  2. 42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

  3. American Academy of Cosmetic Dentistry

    MedlinePlus

    ... Library Subscriptions Midline Clinical Newsletter Newsroom Credentialing Guides Surveys & Research Give Back a Smile About AACD Charitable Foundation ... Library Subscriptions Midline Clinical Newsletter Newsroom Credentialing Guides Surveys & Research Give Back a Smile About AACD Charitable Foundation ...

  4. Alaska Department of Revenue - Tax Division - Charitable Gaming Page

    Science.gov Websites

    Alaska Web Site? Tax State of Alaska Tax Types Forms Reports Online Services About Tax Alaska Department of Revenue - Tax Division Department of Revenue > Tax Division > Tax Types > Charitable

  5. An attachment perspective on incarcerated parents and their children.

    PubMed

    Cassidy, Jude; Poehlmann, Julie; Shaver, Phillip R

    2010-07-01

    The United States now incarcerates more people than any other country in the world (Pew Charitable Trust, 2008), and most of these incarcerated individuals have one or more children 18 years of age or younger (Glaze & Maruschak, 2008). Although the actual number is not known because the information is not systematically collected by jails, prisons, schools, child welfare agencies, or other organizations or institutions, a conservative estimate is that more than three million children are affected (Glaze & Maruschak, 2008; Western & Wildeman, 2009). In editing this special issue we had two major goals: (1) to introduce the many issues raised by parental incarceration to readers already grounded in attachment theory and research and (2) to highlight the importance of an attachment perspective to those who study and work with incarcerated parents. The contributors to this special issue present conceptual and empirical articles focusing on attachment issues related to incarcerated parents and their children. This introduction provides an overview of these contributions.

  6. Study of molecular carbon-hydrogen bond dissociation during shock compression

    NASA Astrophysics Data System (ADS)

    Hammel, Ben; Hawreliak, James

    2017-06-01

    Advancements in theory and experiment show that chemical interactions in warm dense mixtures play a non-negligible role in the high-temperature and high-pressure properties of a molecular compound. For example, recent work on polystyrene has observed features suggestive of molecular dissociation - non-linear ``kinks'' are evident in the material's Hugoniot, consistent with CH bond breaking. The assumption used in linear mixing models, that species are chemically inert, breaks down in warm dense mixtures. At the Institute for Shock Physics, we are developing the necessary capabilities to perform high-repetition-rate experiments needed to map out chemical-reaction features along a material's Hugoniot. Initially, we plan to benchmark our work to the data taken by Barrios et al., by reproducing the observed kink in the polystyrene Hugoniot. We then extend this capability to explore polypropylene, CH2, where we expect to observe multiple kink features - representative of the disassociation of multiple CH bonds. Work supported by DOE/NNSA, DOE/SC-OFES and Murdock Charitable Trust.

  7. Effect of laser parameters and mode on pulp surgery outcome

    NASA Astrophysics Data System (ADS)

    Wilder-Smith, Petra B. B.; Arrastia-Jitosho, Anna-Marie A.; Peavy, George M.; Kurosaki, Tom

    1997-05-01

    The objective of this study was to determine the effectiveness of localized laser pulp surgery in the canine model. Effects of laser parameters on treatment outcome were also investigated. Pulpal exposure 3 mm in diameter were prepared in healthy teeth and left open to infection from the oral cavity for 72 hours. Pulpal tissue was then removed using high speed handpiece with sterile irrigation, or a CO2 laser. Teeth were monitored clinically, radiographically for 3 months. Results for each criterion were evaluated on a scale of 0-(-2). After sacrifice, histological assessment was made soft and hard tissue response. Results for each category were evaluated on a standard scale of 0-(-2). All evaluations were performed by 1 blinded, pre-standardized clinician. Statistical assessment using the chi-square test and Fisher's Exact Test associated laser treatment with a significantly better clinical, radiographic and histological treatment outcome. NIH RRO1192, seed grant funding form Loma Linda University, the Edna P. Jacobsen Charitable Trust for Animals, Inc.

  8. The national one week prevalence audit of universal meticillin-resistant Staphylococcus aureus (MRSA) admission screening 2012.

    PubMed

    Fuller, Christopher; Robotham, Julie; Savage, Joanne; Hopkins, Susan; Deeny, Sarah R; Stone, Sheldon; Cookson, Barry

    2013-01-01

    The English Department of Health introduced universal MRSA screening of admissions to English hospitals in 2010. It commissioned a national audit to review implementation, impact on patient management, admission prevalence and extra yield of MRSA identified compared to "high-risk" specialty or "checklist-activated" screening (CLAS) of patients with MRSA risk factors. National audit May 2011. Questionnaires to infection control teams in all English NHS acute trusts, requesting number patients admitted and screened, new or previously known MRSA; MRSA point prevalence; screening and isolation policies; individual risk factors and patient management for all new MRSA patients and random sample of negatives. 144/167 (86.2%) trusts responded. Individual patient data for 760 new MRSA patients and 951 negatives. 61% of emergency admissions (median 67.3%), 81% (median 59.4%) electives and 47% (median 41.4%) day-cases were screened. MRSA admission prevalence: 1% (median 0.9%) emergencies, 0.6% (median 0.4%) electives, 0.4% (median 0%) day-cases. Approximately 50% all MRSA identified was new. Inpatient MRSA point prevalence: 3.3% (median 2.9%). 104 (77%) trusts pre-emptively isolated patients with previous MRSA, 63 (35%) pre-emptively isolated admissions to "high-risk" specialties; 7 (5%) used PCR routinely. Mean time to MRSA positive result: 2.87 days (±1.33); 37% (219/596) newly identified MRSA patients discharged before result available; 55% remainder (205/376) isolated post-result. In an average trust, CLAS would reduce screening by 50%, identifying 81% of all MRSA. "High risk" specialty screening would reduce screening by 89%, identifying 9% of MRSA. Implementation of universal screening was poor. Admission prevalence (new cases) was low. CLAS reduced screening effort for minor decreases in identification, but implementation may prove difficult. Cost effectiveness of this and other policies, awaits evaluation by transmission dynamic economic modelling, using data from this audit. Until then trusts should seek to improve implementation of current policy and use of isolation facilities.

  9. A reward prediction error for charitable donations reveals outcome orientation of donators

    PubMed Central

    Kuss, Katarina; Falk, Armin; Trautner, Peter; Elger, Christian E.; Weber, Bernd

    2013-01-01

    The motives underlying prosocial behavior, like charitable donations, can be related either to actions or to outcomes. To address the neural basis of outcome orientation in charitable giving, we asked 33 subjects to make choices affecting their own payoffs and payoffs to a charity organization, while being scanned by functional magnetic resonance imaging (fMRI). We experimentally induced a reward prediction error (RPE) by subsequently discarding some of the chosen outcomes. Co-localized to a nucleus accumbens BOLD signal corresponding to the RPE for the subject's own payoff, we observed an equivalent RPE signal for the charity's payoff in those subjects who were willing to donate. This unique demonstration of a neuronal RPE signal for outcomes exclusively affecting unrelated others indicates common brain processes during outcome evaluation for selfish, individual and nonselfish, social rewards and strongly suggests the effectiveness of outcome-oriented motives in charitable giving. PMID:22198972

  10. An Examination of Charitable Meal Programs in Five Canadian cities.

    PubMed

    Pettes, Tyler; Dachner, Naomi; Gaetz, Stephen; Tarasuk, Valerie

    2016-01-01

    While there has recently been considerable research and public investment in strategies to address homelessness in Canada, food charity remains the primary response to hunger, with little evaluation of current efforts and no initiatives to develop more effective approaches. Using data from a 2010-2011 survey of charitable food assistance in five Canadian cities, this study was undertaken to describe charitable meal provisioning in each city and to compare the relative roles of emergency programs and multi-service agencies and their capacity to meet food needs. Most meals were provided by multi-service agencies, but like emergency programs, these agencies were heavily dependent on donations and they were more likely than emergency programs to report constraints and service interruptions because demands exceeded available supplies. Our findings underscore the resource-limited and often fragile nature of charitable meal programs in Canada and highlight the need for more effective models of response to problems of hunger.

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

    PubMed

    Sanders, S M

    1993-01-01

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

  12. RSA and its Correctness through Modular Arithmetic

    NASA Astrophysics Data System (ADS)

    Meelu, Punita; Malik, Sitender

    2010-11-01

    To ensure the security to the applications of business, the business sectors use Public Key Cryptographic Systems (PKCS). An RSA system generally belongs to the category of PKCS for both encryption and authentication. This paper describes an introduction to RSA through encryption and decryption schemes, mathematical background which includes theorems to combine modular equations and correctness of RSA. In short, this paper explains some of the maths concepts that RSA is based on, and then provides a complete proof that RSA works correctly. We can proof the correctness of RSA through combined process of encryption and decryption based on the Chinese Remainder Theorem (CRT) and Euler theorem. However, there is no mathematical proof that RSA is secure, everyone takes that on trust!.

  13. 5 CFR 551.426 - Time spent in charitable activities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... working hours is not hours of work. Special Situations ... PAY ADMINISTRATION UNDER THE FAIR LABOR STANDARDS ACT Hours of Work Application of Principles in Relation to Other Activities § 551.426 Time spent in charitable activities. Time spent working for public...

  14. 38 CFR 3.262 - Evaluation of income.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

  15. 38 CFR 3.262 - Evaluation of income.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

  16. 38 CFR 3.262 - Evaluation of income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

  17. 38 CFR 3.262 - Evaluation of income.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

  18. 38 CFR 3.262 - Evaluation of income.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

  19. 31 CFR 594.409 - Charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Charitable contributions. 594.409 Section 594.409 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS...

  20. 31 CFR 594.409 - Charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Charitable contributions. 594.409 Section 594.409 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS...

  1. 31 CFR 546.408 - Charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Charitable contributions. 546.408 Section 546.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DARFUR SANCTIONS REGULATIONS Interpretations...

  2. Helping Charity Work: Paid Jobs in Charitable Nonprofits.

    ERIC Educational Resources Information Center

    Crosby, Olivia

    2001-01-01

    Describes five behind-the-scenes occupations found in almost every type of charitable nonprofit organization: manager, fundraisers, foundation program officers, communications directors, and executive directors. Lists the training, employment, and earnings characteristics of people-to-people, food-related, advocacy, and trade occupations in the…

  3. 7 CFR 250.67 - Charitable institutions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... service management companies. A charitable institution may use donated foods in a contract with a food service management company. The contract must ensure that all donated foods received for use by the... Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF...

  4. 31 CFR 547.408 - Charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

  5. 31 CFR 547.408 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

  6. 31 CFR 547.408 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

  7. 31 CFR 547.408 - Charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

  8. 31 CFR 547.408 - Charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

  9. The New Planned Giving Landscape.

    ERIC Educational Resources Information Center

    Moerschbaecher, Lynda

    1987-01-01

    The best way to support charitable causes after tax reform is planned giving. Seven changes in the new tax laws that may affect donors are identified: charitable deduction, fewer deductions, fewer itemizers, increased capital gains tax, alternative minimum tax, generation-skipping tax, and retirement plan restrictions. (MLW)

  10. On Reminder Effects, Drop-Outs and Dominance: Evidence from an Online Experiment on Charitable Giving

    PubMed Central

    Sonntag, Axel; Zizzo, Daniel John

    2015-01-01

    We present the results of an experiment that (a) shows the usefulness of screening out drop-outs and (b) tests whether different methods of payment and reminder intervals affect charitable giving. Following a lab session, participants could make online donations to charity for a total duration of three months. Our procedure justifying the exclusion of drop-outs consists in requiring participants to collect payments in person flexibly and as known in advance and as highlighted to them later. Our interpretation is that participants who failed to collect their positive payments under these circumstances are likely not to satisfy dominance. If we restrict the sample to subjects who did not drop out, but not otherwise, reminders significantly increase the overall amount of charitable giving. We also find that weekly reminders are no more effective than monthly reminders in increasing charitable giving, and that, in our three months duration experiment, standing orders do not increase giving relative to one-off donations. PMID:26252524

  11. Reaching North Dakota’s food insecure

    USDA-ARS?s Scientific Manuscript database

    For 1 in 12 North Dakotans the charitable feeding network is the difference between having food on the table and going hungry. The goal of this research was to determine needs, barriers to, and facilitators of optimal access to North Dakota’s charitable feeding programs. Focus groups and interviews ...

  12. Environmental Crimes in Military Actions and the International Criminal Court (ICC)-United Nations Perspectives

    DTIC Science & Technology

    2002-05-01

    attacks against buildings dedicated to religion, education, art , science or charitable purposes, historic monuments, hospitals and places where the sick...against buildings dedicated to religion, education, art , science or charitable purposes, historic monuments, hospitals and places where the sick and

  13. 47 CFR 36.222 - Nonoperating income and expenses-Account 7300.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... charitable, social or community welfare purposes, employee activities, membership dues and fees in service... Construction—Account 2003. The portion reflecting costs for social and community welfare contributions and fees...—Account 7300. (a) Only allowance for funds used during construction, and charitable, social and community...

  14. Independent Schools: Charitable Status, Public Benefit and UDI

    ERIC Educational Resources Information Center

    Palfreyman, David

    2007-01-01

    In England and Wales "independent schools" ("private schools" or, confusingly, "public schools") almost always have "charitable status". Hence, they are now subject to the new "public benefit" test imposed in the Charities Act 2006. There is much discussion as to whether this test will be a…

  15. 77 FR 45480 - Deductions for Entertainment Use of Business Aircraft

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-01

    ... Contribution Deduction A commentator suggested that the final regulations should include rules on charitable contribution deductions for the fixed costs of using aircraft for charitable purposes. These rules are outside... business, and no comments were received. Drafting Information The principal authors of these regulations...

  16. 43 CFR 426.9 - Religious or charitable organizations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

  17. 43 CFR 426.9 - Religious or charitable organizations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

  18. 43 CFR 426.9 - Religious or charitable organizations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

  19. 43 CFR 426.9 - Religious or charitable organizations.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

  20. 43 CFR 426.9 - Religious or charitable organizations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

  1. 78 FR 29628 - Community Health Needs Assessments for Charitable Hospitals; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-21

    ...-BL30 Community Health Needs Assessments for Charitable Hospitals; Correction AGENCY: Internal Revenue... the community health needs assessment requirements, and related excise tax and reporting obligations... 501(r), 4959, 6012, and 6033 of the Internal Revenue Code. Need for Correction As published April 5...

  2. 12 CFR 239.64 - Contributions to charitable organizations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 4 2013-01-01 2013-01-01 false Contributions to charitable organizations. 239.64 Section 239.64 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MUTUAL HOLDING COMPANIES (REGULATION MM) Conversions From Mutual to...

  3. 12 CFR 239.64 - Contributions to charitable organizations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 4 2012-01-01 2012-01-01 false Contributions to charitable organizations. 239.64 Section 239.64 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MUTUAL HOLDING COMPANIES (REGULATION MM) Conversions from Mutual to...

  4. 12 CFR 239.64 - Contributions to charitable organizations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 4 2014-01-01 2014-01-01 false Contributions to charitable organizations. 239.64 Section 239.64 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MUTUAL HOLDING COMPANIES (REGULATION MM) Conversions From Mutual to...

  5. On Charitable Teaching

    ERIC Educational Resources Information Center

    Jacobs, Alan

    2007-01-01

    In earlier work on the hermeneutics of charity, the author explored the relevance of Augustine's insistence on charity in reading Scripture for interpreters of non-biblical texts. This article shows how one might bring such charitable reading into the classroom and reframe the teacher's task in its light. The article discusses some implications…

  6. 26 CFR 20.2055-1 - Deduction for transfers for public, charitable, and religious uses; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., scientific, literary, or educational purposes (including the encouragement of art and for the prevention of... transferred property is to be used exclusively for religious, charitable, scientific, literary, or educational... which engage in certain prohibited transactions or whose governing instruments do not contain certain...

  7. 26 CFR 20.2055-1 - Deduction for transfers for public, charitable, and religious uses; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., scientific, literary, or educational purposes (including the encouragement of art and for the prevention of... transferred property is to be used exclusively for religious, charitable, scientific, literary, or educational... which engage in certain prohibited transactions or whose governing instruments do not contain certain...

  8. 31 CFR 595.408 - Charitable contributions to specially designated terrorists.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... charitable contribution or donation of funds, goods, services,or technology to relieve human suffering, such as food, clothing or medicine, may be made to or for the benefit of a specially designated terrorist... contribute funds, goods, services or technology without knowledge or reason to know that the donation or...

  9. 31 CFR 595.408 - Charitable contributions to specially designated terrorists.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... charitable contribution or donation of funds, goods, services,or technology to relieve human suffering, such as food, clothing or medicine, may be made to or for the benefit of a specially designated terrorist... contribute funds, goods, services or technology without knowledge or reason to know that the donation or...

  10. 31 CFR 595.408 - Charitable contributions to specially designated terrorists.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... charitable contribution or donation of funds, goods, services,or technology to relieve human suffering, such as food, clothing or medicine, may be made to or for the benefit of a specially designated terrorist... contribute funds, goods, services or technology without knowledge or reason to know that the donation or...

  11. Implementing Charitable Choice at the State and Local Levels.

    ERIC Educational Resources Information Center

    Haberkern, Rachel M.

    2002-01-01

    The 1998 Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) was the first federal legislation to contain a "charitable choice" provision allowing faith-based organizations (FBOs) to compete for state and federal government funds on the same basis as secular providers. For FBOs that consider pursuit of government…

  12. Tryptophan promotes charitable donating

    PubMed Central

    Steenbergen, Laura; Sellaro, Roberta; Colzato, Lorenza S.

    2014-01-01

    The link between serotonin (5-HT) and one of the most important elements of prosocial behavior, charity, has remained largely uninvestigated. In the present study, we tested whether charitable donating can be promoted by administering the food supplement L-Tryptophan (TRP), the biochemical precursor of 5-HT. Participants were compared with respect to the amount of money they donated when given the opportunity to make a charitable donation. As expected, compared to a neutral placebo, TRP appears to increase the participants’ willingness to donate money to a charity. This result supports the idea that the food we eat may act as a cognitive enhancer modulating the way we think and perceive the world and others. PMID:25566132

  13. Charitable giving and reflexive individuals: How personal reflexivity mediates between structure and agency

    PubMed Central

    Sanghera, Balihar

    2016-01-01

    This article examines how individuals are reflexive beings who interpret the world in relation to things that matter to them, and how charitable acts are evaluated and embedded in their lives with different degrees of meaning and importance. Rather than framing the discussion of charitable practices in terms of an altruism/egoism binary or imputing motivations and values to social structures, the article explains how reflexivity is an important and neglected dimension of social practices, and how it interacts with sympathy, sentiments and discourses to shape giving. The study also shows that there are different modes of reflexivity, which have varied effects on charity and volunteering. PMID:28232772

  14. 26 CFR 1.642(c)-2 - Unlimited deduction for amounts permanently set aside for a charitable purpose.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or... governing instrument: (i) Is permanently set aside during the taxable year for a purpose specified in...) exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of...

  15. 26 CFR 1.642(c)-2 - Unlimited deduction for amounts permanently set aside for a charitable purpose.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or... governing instrument: (i) Is permanently set aside during the taxable year for a purpose specified in...) exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of...

  16. 26 CFR 1.642(c)-2 - Unlimited deduction for amounts permanently set aside for a charitable purpose.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or... governing instrument: (i) Is permanently set aside during the taxable year for a purpose specified in...) exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of...

  17. 26 CFR 1.642(c)-2 - Unlimited deduction for amounts permanently set aside for a charitable purpose.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or... governing instrument: (i) Is permanently set aside during the taxable year for a purpose specified in...) exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of...

  18. 21 CFR 203.39 - Donation of drug samples to charitable institutions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 21 Food and Drugs 4 2014-04-01 2014-04-01 false Donation of drug samples to charitable... SERVICES (CONTINUED) DRUGS: GENERAL PRESCRIPTION DRUG MARKETING Samples § 203.39 Donation of drug samples... donation record accurately describes the drug sample delivered and that no drug sample is adulterated or...

  19. 21 CFR 203.39 - Donation of drug samples to charitable institutions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 21 Food and Drugs 4 2012-04-01 2012-04-01 false Donation of drug samples to charitable... SERVICES (CONTINUED) DRUGS: GENERAL PRESCRIPTION DRUG MARKETING Samples § 203.39 Donation of drug samples... donation record accurately describes the drug sample delivered and that no drug sample is adulterated or...

  20. 21 CFR 203.39 - Donation of drug samples to charitable institutions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 21 Food and Drugs 4 2013-04-01 2013-04-01 false Donation of drug samples to charitable... SERVICES (CONTINUED) DRUGS: GENERAL PRESCRIPTION DRUG MARKETING Samples § 203.39 Donation of drug samples... donation record accurately describes the drug sample delivered and that no drug sample is adulterated or...

  1. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... promotion of aviation safety. (b) Passenger carrying flights for the benefit of a charitable, nonprofit, or... AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIR TRAFFIC AND GENERAL OPERATING RULES... the safety provisions of part 136, subpart A of this chapter; and (11) Flights are not conducted over...

  2. 26 CFR 1.381(c)(19)-1 - Charitable contribution carryovers in certain acquisitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Charitable contribution carryovers in certain acquisitions. 1.381(c)(19)-1 Section 1.381(c)(19)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(19...

  3. A Comparative Analysis of Educational Donors in the Netherlands

    ERIC Educational Resources Information Center

    James, Russell N., III; Wiepking, Pamala

    2008-01-01

    Using data from 1,373 households participating in the 2005 Giving in the Netherlands Panel Survey, this paper examines the characteristics of educational donors in comparison with other types of charitable donors and with nondonors. Charitable giving is quite common in the Netherlands, but there is no established higher education advancement…

  4. 78 FR 31454 - Community Health Needs Assessments for Charitable Hospitals; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-24

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 53 [REG-106499-12] RIN 1545-BL30 Community Health Needs Assessments for Charitable Hospitals; Correction Correction In proposed rule document 2013-12013, appearing on pages 29628- 29629 in the issue of Tuesday, May 21, 2013, make...

  5. Report of the Special Task Force to Study Not-for-Profit Hospitals and Unsponsored Charity Care.

    PubMed

    Anderson, R J; Milburn, L T

    1990-04-01

    Texas not-for-profit hospitals recently received intense scrutiny regarding their involvement in charity-related contributions when Texas Attorney General Jim Mattox formed the Task Force to Study Not-for-Profit Hospitals and Unsponsored Charity Care. This article details the task force's recommendations concerning charity care obligations of Texas not-for-profit hospitals. Setting the stage for these recommendations was a broad definition of charitable services that included costs for delivering services to indigents and for providing community services to fulfill the hospital's charitable, religious, educational, research, or eleemosynary purposes. The task force unanimously agreed that a mandated level of charity care was incongruent with the hospitals' individual missions and specific community needs, but they supported the formation of standard accounting procedures for charitable services and the voluntary submission of their mission statements to the attorney general of Texas. While the hospitals' role in providing charitable services is very important, the task force emphasized that the overall need for adequate financing and reimbursement of health care is a societal problem that needs specific state and federal actions.

  6. Financial contributions to global surgery: an analysis of 160 international charitable organizations.

    PubMed

    Gutnik, Lily; Yamey, Gavin; Riviello, Robert; Meara, John G; Dare, Anna J; Shrime, Mark G

    2016-01-01

    The non-profit and volunteer sector has made notable contributions to delivering surgical services in low-and middle-income countries (LMICs). As an estimated 55 % of surgical care delivered in some LMICs is via charitable organizations; the financial contributions of this sector provides valuable insight into understanding financing priorities in global surgery. Databases of registered charitable organizations in five high-income nations (United States, United Kingdom, Canada, Australia, and New Zealand) were searched to identify organizations committed exclusively to surgery in LMICs and their financial data. For each organization, we categorized the surgical specialty and calculated revenues and expenditures. All foreign currency was converted to U.S. dollars based on historical yearly average conversion rates. All dollars were adjusted for inflation by converting to 2014 U.S. dollars. One hundred sixty organizations representing 15 specialties were identified. Adjusting for inflation, in 2014 U.S. dollars (US$), total aggregated revenue over the years 2008-2013 was $3·4 billion and total aggregated expenses were $3·1 billion. Twenty-eight ophthalmology organizations accounted for 45 % of revenue and 49 % of expenses. Fifteen cleft lip/palate organizations totaled 26 % of both revenue and expenses. The remaining 117 organizations, representing a variety of specialties, accounted for 29 % of revenue and 25 % of expenses. In comparison, from 2008 to 2013, charitable organizations provided nearly $27 billion for global health, meaning an estimated 11.5 % went towards surgery. Charitable organizations that exclusively provide surgery in LMICs primarily focus on elective surgeries, which cover many subspecialties, and often fill deep gaps in care. The largest funding flows are directed at ophthalmology, followed by cleft lip and palate surgery. Despite the number of contributing organizations, there is a clear need for improvement and increased transparency in tracking of funds to global surgery via charitable organizations.

  7. Funding allocation to surgery in low and middle-income countries: a retrospective analysis of contributions from the USA.

    PubMed

    Gutnik, Lily; Dieleman, Joseph; Dare, Anna J; Ramos, Margarita S; Riviello, Robert; Meara, John G; Yamey, Gavin; Shrime, Mark G

    2015-11-09

    The funds available for global surgical delivery, capacity building and research are unknown and presumed to be low. Meanwhile, conditions amenable to surgery are estimated to account for nearly 30% of the global burden of disease. We describe funds given to these efforts from the USA, the world's largest donor nation. Retrospective database review. US Agency for International Development (USAID), National Institute of Health (NIH), Foundation Center and registered US charitable organisations were searched for financial data on any organisation giving exclusively to surgical care in low and middle income countries (LMICs). For USAID, NIH and Foundation Center all available data for all years were included. The five recent years of financial data per charitable organisation were included. All nominal dollars were adjusted for inflation by converting to 2014 US dollars. USA. USAID, NIH, Foundation Center, Charitable Organisations. Cumulative funds appropriated to global surgery. 22 NIH funded projects (totalling $31.3 million) were identified, primarily related to injury and trauma. Six relevant USAID projects were identified-all obstetric fistula care totalling $438 million. A total of $105 million was given to universities and charitable organisations by US foundations for 12 different surgical specialties. 95 US charitable organisations representing 14 specialties totalled revenue of $2.67 billion and expenditure of $2.5 billion. Current funding flows to surgical care in LMICs are poorly understood. US funding predominantly comes from private charitable organisations, is often narrowly focused and does not always reflect local needs or support capacity building. Improving surgical care, and embedding it within national health systems in LMICs, will likely require greater financial investment. Tracking funds targeting surgery helps to quantify and clarify current investments and funding gaps, ensures resources materialise from promises and promotes transparency within global health financing. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  8. Funding allocation to surgery in low and middle-income countries: a retrospective analysis of contributions from the USA

    PubMed Central

    Dieleman, Joseph; Dare, Anna J; Ramos, Margarita S; Riviello, Robert; Meara, John G; Yamey, Gavin; Shrime, Mark G

    2015-01-01

    Objective The funds available for global surgical delivery, capacity building and research are unknown and presumed to be low. Meanwhile, conditions amenable to surgery are estimated to account for nearly 30% of the global burden of disease. We describe funds given to these efforts from the USA, the world's largest donor nation. Design Retrospective database review. US Agency for International Development (USAID), National Institute of Health (NIH), Foundation Center and registered US charitable organisations were searched for financial data on any organisation giving exclusively to surgical care in low and middle income countries (LMICs). For USAID, NIH and Foundation Center all available data for all years were included. The five recent years of financial data per charitable organisation were included. All nominal dollars were adjusted for inflation by converting to 2014 US dollars. Setting USA. Participants USAID, NIH, Foundation Center, Charitable Organisations. Primary and secondary outcome measures Cumulative funds appropriated to global surgery. Results 22 NIH funded projects (totalling $31.3 million) were identified, primarily related to injury and trauma. Six relevant USAID projects were identified—all obstetric fistula care totalling $438 million. A total of $105 million was given to universities and charitable organisations by US foundations for 12 different surgical specialties. 95 US charitable organisations representing 14 specialties totalled revenue of $2.67 billion and expenditure of $2.5 billion. Conclusions and relevance Current funding flows to surgical care in LMICs are poorly understood. US funding predominantly comes from private charitable organisations, is often narrowly focused and does not always reflect local needs or support capacity building. Improving surgical care, and embedding it within national health systems in LMICs, will likely require greater financial investment. Tracking funds targeting surgery helps to quantify and clarify current investments and funding gaps, ensures resources materialise from promises and promotes transparency within global health financing. PMID:26553831

  9. Quadruple Cone Coil with improved focality than Figure-8 coil in Transcranial Magnetic Stimulation

    NASA Astrophysics Data System (ADS)

    Rastogi, Priyam; Lee, Erik G.; Hadimani, Ravi L.; Jiles, David C.

    Transcranial Magnetic Stimulation (TMS) is a non-invasive therapy which uses a time varying magnetic field to induce an electric field in the brain and to cause neuron depolarization. Magnetic coils play an important role in the TMS therapy since their coil geometry determines the focality and penetration's depth of the induced electric field in the brain. Quadruple Cone Coil (QCC) is a novel coil with an improved focality when compared to commercial Figure-8 coil. The results of this newly designed QCC coil are compared with the Figure-8 coil at two different positions of the head - vertex and dorsolateral prefrontal cortex, over the 50 anatomically realistic MRI derived head models. Parameters such as volume of stimulation, maximum electric, area of stimulation and location of maximum electric field are determined with the help of computer modelling of both coils. There is a decrease in volume of brain stimulated by 11.6 % and a modest improvement of 8 % in the location of maximum electric field due to QCC in comparison to the Figure-8 coil. The Carver Charitable Trust and The Galloway Foundation.

  10. Triple Halo Coil: Development and Comparison with Other TMS Coils

    NASA Astrophysics Data System (ADS)

    Rastogi, Priyam; Hadimani, Ravi; Jiles, David

    Transcranial Magnetic Stimulation (TMS) is a non-invasive stimulation technique that can be used for the treatment of various neurological disorders such as Parkinson's Disease, PTSD, TBI and anxiety by regulating synaptic activity. TMS is FDA approved for the treatment of major depressive disorder. There is a critical need to develop deep TMS coils that can stimulate deeper regions of the brain without excessively stimulating the cortex in order to provide an alternative to surgical methods. We have developed a novel multi-coil configuration called ``Triple Halo Coil'' (THC) that can stimulate deep brain regions. Investigation of induced electric and magnetic field in these regions have been achieved by computer modelling. Comparison of the results due to THC configuration have been conducted with other TMS coils such as ``Halo Coil'', circular coil and ``Figure of Eight'' coil. There was an improvement of more than 15 times in the strength of magnetic field, induced by THC configuration at 10 cm below the vertex of the head when compared with the ``Figure of Eight'' coil alone. Carver Charitable Trust.

  11. Increasing Full Child Immunization Rates by Government Using an Innovative Computerized Immunization Due List in Rural India

    PubMed Central

    Gupta, Rahul; Reddy, R. Purushotham; Balasubramanian, K.; Reddy, P. S.

    2018-01-01

    Increasing child vaccination coverage to 85% or more in rural India from the current level of 50% holds great promise for reducing infant and child mortality and improving health of children. We have tested a novel strategy called Rural Effective Affordable Comprehensive Health Care (REACH) in a rural population of more than 300 000 in Rajasthan and succeeded in achieving full immunization coverage of 88.7% among children aged 12 to 23 months in a short span of less than 2 years. The REACH strategy was first developed and successfully implemented in a demonstration project by SHARE INDIA in Medchal region of Andhra Pradesh, and was then replicated in Rajgarh block of Rajasthan in cooperation with Bhoruka Charitable Trust (private partners of Integrated Child Development Services and National Rural Health Mission health workers in Rajgarh). The success of the REACH strategy in both Andhra Pradesh and Rajasthan suggests that it could be successfully adopted as a model to enhance vaccination coverage dramatically in other areas of rural India. PMID:29359630

  12. The Neural Basis of and a Common Neural Circuitry in Different Types of Pro-social Behavior

    PubMed Central

    Luo, Jun

    2018-01-01

    Pro-social behaviors are voluntary behaviors that benefit other people or society as a whole, such as charitable donations, cooperation, trust, altruistic punishment, and fairness. These behaviors have been widely described through non self-interest decision-making in behavioral experimental studies and are thought to be increased by social preference motives. Importantly, recent studies using a combination of neuroimaging and brain stimulation, designed to reveal the neural mechanisms of pro-social behaviors, have found that a wide range of brain areas, specifically the prefrontal cortex, anterior insula, anterior cingulate cortex, and amygdala, are correlated or causally related with pro-social behaviors. In this review, we summarize the research on the neural basis of various kinds of pro-social behaviors and describe a common shared neural circuitry of these pro-social behaviors. We introduce several general ways in which experimental economics and neuroscience can be combined to develop important contributions to understanding social decision-making and pro-social behaviors. Future research should attempt to explore the neural circuitry between the frontal lobes and deeper brain areas. PMID:29922197

  13. Financial contribution to global surgery: an analysis of 160 international charitable organisations.

    PubMed

    Gutnik, Lily A; Yamey, Gavin; Dare, Anna J; Ramos, Margarita S; Riviello, Robert; Meara, John G; Shrime, Mark G

    2015-04-27

    The non-profit and volunteer sector provides substantial contributions to global health. Within the field of surgery, this sector has made notable service contributions in low-income and middle-income countries (LMICs) where access to surgical care is poor. Little is known about financing and funding flows to surgical care in LMICs from both domestic and international sources. Because an estimated 55% of surgical care delivered in LMICs is via charitable organisations, understanding the financial contributions of this sector could provide valuable insight into estimating funding flows and understanding financing priorities in global surgery. Between June, and September, 2014, we searched public online databases of registered charitable organisations in five high-income nations (the USA, the UK, Canada, Australia, and New Zealand) to identify organisations committed exclusively to surgical needs. Based on availability, the most current 5 years (2007-13) of financial data per organisation were collected. For each charitable organisation, we identified the type of surgical services provided. We examined revenues and expenditures for each organisation. 160 organisations representing 15 different surgical specialties were included in the analysis. Total aggregated revenue over the years 2008-2013 was US$3·3 billion. Total aggregated expenses for all 160 organisations amounted to US$3·0 billion. 28 ophthalmology organisations accounted for 45% of revenue and 49% of expenses. 15 cleft lip and palate organisations totalled 26% of both revenue and expenses. 19 organisations providing a mix of diverse surgical specialty services amounted to 14% of revenue and 16% of expenses. The remaining 15% of funds represented 12 specialties and 98 organisations. The US accounted for 77·7% of revenue and 80·8% of expenses. The UK accounted for 11·0% of revenue and 11·91% of expenses. Canada accounted for 1·85% of revenue and 2·01% of expenses. Australia and New Zealand accounted for 4·94% of revenue and 5·29% of expenses. Charitable organisations addressing surgical conditions primarily focus on elective surgical care and cover a broad range of subspecialties. The largest funding flows from charitable organisations are directed at ophthalmology, followed by cleft lip and palate surgery. However, there is a clear need for improved, transparent tracking of funds to global surgery via charitable organisations. None. Copyright © 2015 Elsevier Ltd. All rights reserved.

  14. The Supply of and Demand for Charitable Donations to Higher Education. NBER Working Paper No. 18389

    ERIC Educational Resources Information Center

    Brown, Jeffrey R.; Dimmock, Stephen G.; Weisbenner, Scott

    2012-01-01

    Charitable donations are an important revenue source for many institutions of higher education. We explore how donations respond to economic and financial market shocks, accounting for both supply and demand channels through which these shocks operate. In panel data with fixed effects to control for unobservable differences across universities, we…

  15. 26 CFR 31.3306(c)(8)-1 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) §...

  17. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations ...

  18. 26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of the fact that its articles may state that such organization is created for charitable purposes...). The fact that the actual operations of such an organization have been exclusively in furtherance of... been revoked before such date, the fact that such organization does not meet the organizational test...

  19. Education Philanthropy Catching a Chill as Economy Cools Charitable Giving

    ERIC Educational Resources Information Center

    Robelen, Erik W.

    2009-01-01

    This article reports that the recession tearing into the U.S. economy is not only straining the public coffers that support K-12 schooling, it's also taking a toll on education philanthropy. From family foundations to corporate philanthropies, charitable giving to K-12 education appears to be facing a downturn. Although no national figures are…

  20. Legal Problems of Religious and Private Schools. Third Edition. NOLPE Monograph Series, No. 53.

    ERIC Educational Resources Information Center

    Mawdsley, Ralph D.

    The almost universal doctrine of charitable immunity was traditionally justified at one time because of the altruistic nature of charities. The reasons for abolition of charitable immunity in most states have generally been two-fold: (1) charities are no longer low-budget, marginal operations; (2) the risk of crippling verdicts can be minimized…

  1. Make a Difference in 2015 through the Combined Federal Campaign | Poster

    Cancer.gov

    By Andrea Frydl, Contributing Writer With the holiday season comes the generous holiday giving spirit. All federal employees are encouraged to give to the Combined Federal Campaign (CFC), the only authorized solicitation of federal employees in their workplace on behalf of approved charitable organizations. The CFC coordinates the fund-raising efforts of various charitable

  2. 26 CFR 1.170A-10 - Charitable contributions carryovers of individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... succeeding taxable years in order of time. Since 30 percent of their contribution base for 1971 ($12,000... years 12,000 8,000 20,000 (b) The joint excess charitable contribution of $20,000 is to be treated as... contributions made during a taxable year in excess of the applicable percentage limitation even though the...

  3. The Role of Institutional Relations with Alumni Major Donors in Evangelical Higher Education

    ERIC Educational Resources Information Center

    Gardner, Brian J.

    2010-01-01

    American higher education has never been more expensive. Its continued excellence and accessibility depends even more today on charitable subsidy. As previous beneficiaries of that charitable subsidy, alumni are the most logical benefactor of its sustenance. The relatively few alumni who can give most generously make the difference in the success…

  4. Neural responses to taxation and voluntary giving reveal motives for charitable donations.

    PubMed

    Harbaugh, William T; Mayr, Ulrich; Burghart, Daniel R

    2007-06-15

    Civil societies function because people pay taxes and make charitable contributions to provide public goods. One possible motive for charitable contributions, called "pure altruism," is satisfied by increases in the public good no matter the source or intent. Another possible motive, "warm glow," is only fulfilled by an individual's own voluntary donations. Consistent with pure altruism, we find that even mandatory, tax-like transfers to a charity elicit neural activity in areas linked to reward processing. Moreover, neural responses to the charity's financial gains predict voluntary giving. However, consistent with warm glow, neural activity further increases when people make transfers voluntarily. Both pure altruism and warm-glow motives appear to determine the hedonic consequences of financial transfers to the public good.

  5. Discrete-choice experiment to measure patient preferences for the surgical management of colorectal cancer.

    PubMed

    Salkeld, G; Solomon, M; Butow, P; Short, L

    2005-06-01

    Establishing trust between a patient and his or her surgeon is of paramount importance. The aim of this study was to assess the relative importance of the 'attributes of trust' between surgeon and patient with colorectal cancer. A discrete-choice questionnaire was conducted with 60 men and 43 women who had completed primary treatment for colorectal cancer in two teaching hospitals in Sydney, Australia. Forty-seven of the 103 patients based their choice of surgical management on a single attribute and the remainder were willing to trade between different attributes. In order of importance, patients based their choice of surgical management on specialty training (beta coefficient = 0.83), surgeon's communication (beta = 0.82), type of hospital (beta = 0.72) and who decides treatment (beta = 0.01). Patients who were vigilant in their decision-making style and those who did not have tertiary education were more likely to change their preferences in the repeat interview. Clinicians may have a better chance of meeting a patient's expectations about the process of care if they assess the patient's desire for knowledge and give those who do not have tertiary education more time to assimilate information about their treatment. Copyright (c) 2005 British Journal of Surgery Society Ltd. Published by John Wiley & Sons, Ltd.

  6. 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.

  7. 26 CFR 31.3121(b)(8)-2 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 26 CFR 1.642(c)-1 - Unlimited deduction for amounts paid for a charitable purpose.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the election was made, (iii) The office of the district director, or the service center, where the....642(c)-1 Unlimited deduction for amounts paid for a charitable purpose. (a) In general. (1) Any part... election, to a related estate, as defined under § 1.645-1(b), for the amount so paid. (2) In determining...

  9. Do Joint Fighter Programs Save Money? Technical Appendixes on Methodology

    DTIC Science & Technology

    2013-01-01

    Bookstore Make a charitable contribution Limited Electronic Distribution Rights This document and trademark(s) contained herein are protected by...research clients and sponsors. Support RAND—make a tax-deductible charitable contribution at www.rand.org/giving/contribute.html R® is a registered...Evidence, Organisation for Economic Co-Operation and Development, Economics Department Working Paper 317, January 17, 2002. Anderson, Fred, Northrop

  10. Do Joint Fighter Programs Save Money?

    DTIC Science & Technology

    2013-01-01

    Reports & Bookstore Make a charitable contribution Limited Electronic Distribution Rights This document and trademark(s) contained herein are protected by...reflect the opinions of its research clients and sponsors. Support RAND—make a tax-deductible charitable contribution at www.rand.org/giving...Ahn, Sanghoon, Competition, Innovation and Productivity Growth: A Review of Theory and Evidence, Paris: Organisation for Economic Co-Operation and

  11. 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

    ... religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals. 1.501(c)(3)-1 Section 1.501(c)(3)-1 Internal Revenue INTERNAL..., scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to...

  12. 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

    ... religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals. 1.501(c)(3)-1 Section 1.501(c)(3)-1 Internal Revenue INTERNAL..., scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to...

  13. 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

    ... religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals. 1.501(c)(3)-1 Section 1.501(c)(3)-1 Internal Revenue INTERNAL..., scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to...

  14. No association of smoke-free ordinances with profits from bingo and charitable games in Massachusetts.

    PubMed

    Glantz, S A; Wilson-Loots, R

    2003-12-01

    Because it is widely played, claims that smoking restrictions will adversely affect bingo games is used as an argument against these policies. We used publicly available data from Massachusetts to assess the impact of 100% smoke-free ordinances on profits from bingo and other gambling sponsored by charitable organisations between 1985 and 2001. We conducted two analyses: (1) a general linear model implementation of a time series analysis with net profits (adjusted to 2001 dollars) as the dependent variable, and community (as a fixed effect), year, lagged net profits, and the length of time the ordinance had been in force as the independent variables; (2) multiple linear regression of total state profits against time, lagged profits, and the percentage of the entire state population in communities that allow charitable gaming but prohibit smoking. The general linear model analysis of data from individual communities showed that, while adjusted profits fell over time, this effect was not related to the presence of an ordinance. The analysis in terms of the fraction of the population living in communities with ordinances yielded the same result. Policymakers can implement smoke-free policies without concern that these policies will affect charitable gaming.

  15. The Common Law Power of the Legislature: Insurer Conversions and Charitable Funds

    PubMed Central

    Horwitz, Jill R; Fremont-Smith, Marion R

    2005-01-01

    New York's Empire Blue Cross and Blue Shield conversion from nonprofit to for-profit form has considerable legal significance. Three aspects of the conversion make the case unique: the role of the state legislature in directing the disposition of the conversion assets, the fact that it made itself the primary beneficiary of those assets, and the actions of the state attorney general defending the state rather than the public interest in the charitable assets. Drawing on several centuries of common law rejecting the legislative power to direct the disposition of charitable funds, this article argues that the legislature lacked power to control the conversion and direct the disposition of its proceeds and that its actions not only undermined the nonprofit form but also raised constitutional concerns. PMID:15960770

  16. Shared social responsibility: a field experiment in pay-what-you-want pricing and charitable giving.

    PubMed

    Gneezy, Ayelet; Gneezy, Uri; Nelson, Leif D; Brown, Amber

    2010-07-16

    A field experiment (N = 113,047 participants) manipulated two factors in the sale of souvenir photos. First, some customers saw a traditional fixed price, whereas others could pay what they wanted (including $0). Second, approximately half of the customers saw a variation in which half of the revenue went to charity. At a standard fixed price, the charitable component only slightly increased demand, as similar studies have also found. However, when participants could pay what they wanted, the same charitable component created a treatment that was substantially more profitable. Switching from corporate social responsibility to what we term shared social responsibility works in part because customized contributions allow customers to directly express social welfare concerns through the purchasing of material goods.

  17. Bridging the Ends and Means of the Responsibility to Protect: An Opportunity for U.S. Leadership

    DTIC Science & Technology

    2012-06-01

    territory; (ix) Intentionally directing attacks against buildings dedicated to religion, education, art , science or charitable purposes, historic...objects under the international law of armed conflict; (iv) Intentionally directing attacks against buildings dedicated to religion, education, art ... science or charitable purposes, historic monuments, hospitals and places where the sick and wounded are collected, provided they are not military

  18. Towards compassionate care through aesthetic rationality.

    PubMed

    Fisher, Pamela; Freshwater, Dawn

    2014-12-01

    The Francis Report, which was based on the investigation of complaints regarding standards of care in the Staffordshire NHS Trust in the UK, was published in 2013. The Report revealed that while the Trust appeared to be compliant with the standards set by official regulating bodies, the quality of care provided to patients was often appalling. While the Report constituted a 'critical moment' in health care, its findings resonated with widespread concern in the UK and elsewhere that health care is sometimes characterised by a lack of compassion. The Francis Report partially attributed this lack of compassion to a task-based culture which tended to prioritise the meeting of targets over the quality of care provided to patients. Older patients, in particular, were identified as being vulnerable to neglect. This qualitative study of hospice volunteers responds to concerns regarding the quality of organisational forms of care by considering how motivations to care may be sustained and enhanced within organisational contexts. Charitable and third sector organisations, such as the hospice in this study, have been identified as potentially relevant to other health and social care contexts precisely because they emphasise values such as altruism and goodwill. Our sociological approach suggests that altruism or compassion can be encouraged within contexts that emphasise a sociability of care. We argue that a sociability of care may be encouraged in organisational contexts if dominant understandings of rationality are extended through the incorporation of aesthetic rationality, a feminist perspective taken from Roslyn Bologh. This, however, would require a degree of authentic emotional engagement on the part of formal caregivers, which is more typically associated with relationships in the private sphere. © 2014 Nordic College of Caring Science.

  19. Charitable Estate Planning and Subsequent Wealth Accumulation: Why Percentage Gifts May Be Worth More than We Thought

    ERIC Educational Resources Information Center

    James, Russell N., III

    2010-01-01

    Educational institutions receive a disproportionately large share of their gift income from estates. Charitable estate plans often donate a share of the total estate, rather than a specific dollar amount. The value of this type of planned gift depends not only on the value of the estate at the time the plan is signed, but also on the individual's…

  20. Charitable Giving to Universities in Australia and New Zealand Survey: Findings from Data Collected from 24 Universities in Australia and New Zealand for 2013, 2014 and 2015

    ERIC Educational Resources Information Center

    Council for Advancement and Support of Education, 2016

    2016-01-01

    The Charitable Giving to Universities in Australia and New Zealand Survey collects detailed information about fundraising and donors to measure the philanthropic performance of higher education institutions. It also provides an estimate of the overall impact of philanthropy on the higher education sector. This survey of philanthropic giving uses…

  1. No association of smoke-free ordinances with profits from bingo and charitable games in Massachusetts

    PubMed Central

    Glantz, S; Wilson-Loots, R

    2003-01-01

    Background: Because it is widely played, claims that smoking restrictions will adversely affect bingo games is used as an argument against these policies. We used publicly available data from Massachusetts to assess the impact of 100% smoke-free ordinances on profits from bingo and other gambling sponsored by charitable organisations between 1985 and 2001. Methods: We conducted two analyses: (1) a general linear model implementation of a time series analysis with net profits (adjusted to 2001 dollars) as the dependent variable, and community (as a fixed effect), year, lagged net profits, and the length of time the ordinance had been in force as the independent variables; (2) multiple linear regression of total state profits against time, lagged profits, and the percentage of the entire state population in communities that allow charitable gaming but prohibit smoking. Results: The general linear model analysis of data from individual communities showed that, while adjusted profits fell over time, this effect was not related to the presence of an ordinance. The analysis in terms of the fraction of the population living in communities with ordinances yielded the same result. Conclusion: Policymakers can implement smoke-free policies without concern that these policies will affect charitable gaming. PMID:14660778

  2. The Intergenerational Transmission of Generosity

    PubMed Central

    Wilhelm, Mark O.; Brown, Eleanor; Rooney, Patrick M.; Steinberg, Richard

    2008-01-01

    This paper estimates the correlation between the generosity of parents and the generosity of their adult children using regression models of adult children’s charitable giving. New charitable giving data are collected in the Panel Study of Income Dynamics and used to estimate the regression models. The regression models are estimated using a wide variety of techniques and specification tests, and the strength of the intergenerational giving correlations are compared with intergenerational correlations in income, wealth, and consumption expenditure from the same sample using the same set of controls. We find the religious giving of parents and children to be strongly correlated, as strongly correlated as are their income and wealth. The correlation in the secular giving (e.g., giving to the United Way, educational institutions, for poverty relief) of parents and children is smaller, similar in magnitude to the intergenerational correlation in consumption. Parents’ religious giving is positively associated with children’s secular giving, but in a more limited sense. Overall, the results are consistent with generosity emerging at least in part from the influence of parental charitable behavior. In contrast to intergenerational models in which parental generosity towards their children can undo government transfer policy (Ricardian equivalence), these results suggest that parental generosity towards charitable organizations might reinforce government policies, such as tax incentives aimed at encouraging voluntary transfers. PMID:19802345

  3. Knowing When to Doubt: Developing a Critical Stance When Learning From Others

    PubMed Central

    Mills, Candice M.

    2013-01-01

    Children may be biased towards accepting information as true, but the fact remains that children are exposed to misinformation from many sources, and mastering the intricacies of doubt is necessary. The current article examines this issue, focusing on understanding developmental changes and consistencies in children’s ability to take a critical stance towards information. Research is reviewed on children’s ability to detect ignorance, inaccuracy, incompetence, deception, and distortion. Particular emphasis is placed on what this research indicates about how children are reasoning about when to trust and when to doubt. The remainder of the article proposes a framework to evaluate preexisting research and encourage further research, closing with a discussion of several other overarching questions that need to be considered in order to develop a model to explain developmental, individual, and situational differences in children’s ability to evaluate information. PMID:22889395

  4. Family Structure and Income During the Stages of Childhood and Subsequent Prosocial Behavior in Young Adulthood

    PubMed Central

    Bandy, Robert; Ottoni-Wilhelm, Mark

    2012-01-01

    This study investigated whether family structure transition and low income are risk factors in the development of prosocial behavior. Models of young adults’ prosocial behavior – charitable giving and volunteering – were estimated as functions of their family structure and income during the stages of childhood. Participants were a representative sample of 1,011 American young adults. In the full sample, family structure transition during adolescence was negatively associated with subsequent charitable giving in young adulthood. Low income during adolescence was negatively associated with both giving and volunteering in young adulthood. European-American young men also exhibited a negative association between family structure transition during adolescence and subsequent volunteering. The results did not seem to describe African-American young adults. Keeping this qualification in mind, the results suggest that adolescence is a sensitive stage in the development of charitable giving and volunteering. PMID:22414561

  5. Charitable collaborations in Bronzeville, 1928-1944: the "Chicago Defender" and the Regal Theater.

    PubMed

    Semmes, Clovis E

    2011-01-01

    In the twentieth century, race-based residential and commercial segregation that supported racial oppression and inequality became an elemental characteristic of urban black communities. Conflict-ridden, black-white relationships were common. However, the Chicago Defender Charities, Inc., the entity that sponsors the largest African American parade in the country and that emerged in 1947, embodied a tradition of charitable giving, self-help, and community service initiated in 1921 by Chicago Defender newspaper founder and editor, Robert S. Abbott. The foundation of this charitable tradition matured as a result of an early and sustained collaboration between Chicago’s white-owned Regal Theater and the black-owned Chicago Defender newspaper. Thus, in segregated African American communities, black and white commercial institutions, under certain conditions, were able to find important points of collaboration to uplift the African American communities of which they were a part.

  6. 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.

  7. Human fronto-mesolimbic networks guide decisions about charitable donation.

    PubMed

    Moll, Jorge; Krueger, Frank; Zahn, Roland; Pardini, Matteo; de Oliveira-Souza, Ricardo; Grafman, Jordan

    2006-10-17

    Humans often sacrifice material benefits to endorse or to oppose societal causes based on moral beliefs. Charitable donation behavior, which has been the target of recent experimental economics studies, is an outstanding contemporary manifestation of this ability. Yet the neural bases of this unique aspect of human altruism, which extends beyond interpersonal interactions, remain obscure. In this article, we use functional magnetic resonance imaging while participants anonymously donated to or opposed real charitable organizations related to major societal causes. We show that the mesolimbic reward system is engaged by donations in the same way as when monetary rewards are obtained. Furthermore, medial orbitofrontal-subgenual and lateral orbitofrontal areas, which also play key roles in more primitive mechanisms of social attachment and aversion, specifically mediate decisions to donate or to oppose societal causes. Remarkably, more anterior sectors of the prefrontal cortex are distinctively recruited when altruistic choices prevail over selfish material interests.

  8. Comparison of Coil Designs for Transcranial Magnetic Stimulation on Mice

    NASA Astrophysics Data System (ADS)

    Rastogi, Priyam; Hadimani, Ravi; Jiles, David

    2015-03-01

    Transcranial magnetic stimulation (TMS) is a non-invasive treatment for neurological disorders using time varying magnetic field. The electric field generated by the time varying magnetic field is used to depolarize the brain neurons which can lead to measurable effects. TMS provides a surgical free method for the treatment of neurological brain disorders like depression, post-traumatic stress disorder, traumatic brain injury and Parkinson's disease. Before using TMS on human subjects, it is appropriate that its effects are verified on animals such as mice. The magnetic field intensity and stimulated region of the brain can be controlled by the shape, position and current in the coils. There are few reports on the designs of the coils for mice. In this paper, different types of coils are developed and compared using an anatomically realistic mouse model derived from MRI images. Parameters such as focality, depth of the stimulation, electric field strength on the scalp and in the deep brain regions, are taken into account. These parameters will help researchers to determine the most suitable coil design according to their need. This should result in improvements in treatment of specific disorders. Carver Charitable Trust.

  9. Post-traumatic stress disorder due to childbirth: the aftermath.

    PubMed

    Beck, Cheryl Tatano

    2004-01-01

    Childbirth qualifies as an extreme traumatic stressor that can result in post-traumatic stress disorder. The reported prevalence of post-traumatic stress disorder after childbirth ranges from 1.5% to 6%. The aim of this phenomenologic study was to describe the essence of mothers' experiences of post-traumatic stress disorder after childbirth. The qualitative research design used for this study was descriptive phenomenology. The main recruitment approach was via the Internet through the help of Trauma and Birth Stress, a charitable trust in New Zealand. Purposive sampling was used and resulted in 38 mothers participating from the countries of New Zealand, the United States, Australia, and the United Kingdom. The participants were asked to describe their experiences with post-traumatic stress disorder after childbirth. Their stories were analyzed using Colaizzi's method of data analysis. Mothers with post-traumatic stress disorder attributable to childbirth struggle to survive each day while battling terrifying nightmares and flashbacks of the birth, anger, anxiety, depression, and painful isolation from the world of motherhood. This glimpse into the lives of mothers with post-traumatic stress disorder attributable to childbirth provides an impetus to increase research efforts in this neglected area.

  10. The (Null) Effect of Affective Touch on Betrayal Aversion, Altruism, and Risk Taking

    PubMed Central

    Koppel, Lina; Andersson, David; Morrison, India; Västfjäll, Daniel; Tinghög, Gustav

    2017-01-01

    Pleasant touch is thought to increase the release of oxytocin. Oxytocin, in turn, has been extensively studied with regards to its effects on trust and prosocial behavior, but results remain inconsistent. The purpose of this study was to investigate the effect of touch on economic decision making. Participants (n = 120) were stroked on their left arm using a soft brush (touch condition) or not at all (control condition; varied within subjects), while they performed a series of decision tasks assessing betrayal aversion (the Betrayal Aversion Elicitation Task), altruism (donating money to a charitable organization), and risk taking (the Balloon Analog Risk Task). We found no significant effect of touch on any of the outcome measures, neither within nor between subjects. Furthermore, effects were not moderated by gender or attachment. However, attachment avoidance had a significant effect on altruism in that those who were high in avoidance donated less money. Our findings contribute to the understanding of affective touch—and, by extension, oxytocin—in social behavior, and decision making by showing that touch does not directly influence performance in tasks involving risk and prosocial decisions. Specifically, our work casts further doubt on the validity of oxytocin research in humans. PMID:29311867

  11. The (Null) Effect of Affective Touch on Betrayal Aversion, Altruism, and Risk Taking.

    PubMed

    Koppel, Lina; Andersson, David; Morrison, India; Västfjäll, Daniel; Tinghög, Gustav

    2017-01-01

    Pleasant touch is thought to increase the release of oxytocin. Oxytocin, in turn, has been extensively studied with regards to its effects on trust and prosocial behavior, but results remain inconsistent. The purpose of this study was to investigate the effect of touch on economic decision making. Participants ( n = 120) were stroked on their left arm using a soft brush (touch condition) or not at all (control condition; varied within subjects), while they performed a series of decision tasks assessing betrayal aversion (the Betrayal Aversion Elicitation Task), altruism (donating money to a charitable organization), and risk taking (the Balloon Analog Risk Task). We found no significant effect of touch on any of the outcome measures, neither within nor between subjects. Furthermore, effects were not moderated by gender or attachment. However, attachment avoidance had a significant effect on altruism in that those who were high in avoidance donated less money. Our findings contribute to the understanding of affective touch-and, by extension, oxytocin-in social behavior, and decision making by showing that touch does not directly influence performance in tasks involving risk and prosocial decisions. Specifically, our work casts further doubt on the validity of oxytocin research in humans.

  12. Assessing the validity of self-reported community benefit expenditures: evidence from not-for-profit hospitals in California.

    PubMed

    Rauscher, Simone; Vyzas, Mark

    2012-01-01

    In its revised Form 990 Schedule H, the Internal Revenue Service requires not-for-profit hospitals to provide detailed financial information on their community benefits, yet no standardized reporting guidelines exist for how these activities should be quantified. As a result, little is known currently about whether a hospital's self-reported community benefit expenditures provide an accurate picture of its commitment to serving the community. To assess the validity of hospitals' self-reported community benefit expenditures. Data for this study came from California hospitals. Self-reported community benefit expenditures were derived from hospitals' annual community benefit reports for the year 2009. Bivariate correlation analysis was used to compare self-reported expenditures to a set of indicators of hospitals' charitable activity. Of the 218 private, not-for-profit California hospitals that were required to submit community benefit reports for 2009, 91 (42%) provided sufficient information for our analysis. California hospitals' self-reported community benefit expenditures were strongly correlated with indicators of charitable activity. Hospitals that reported higher community benefit expenditures engaged in more charitable activities than hospitals that reported lower levels of community benefit spending. Expenditure information from California hospitals' community benefit reports was found to be a valid indicator of charitable activity. Self-reported community benefit spending may thus provide a fairly accurate picture of a hospital's commitment to serving its community, despite the lack of standardized reporting guidelines.

  13. Hospital charitable lotteries: taking a gamble on systems thinking.

    PubMed

    Reynolds, Jennifer

    2013-12-01

    The presence of lotteries can be witnessed worldwide. Charitable lotteries are often portrayed as 'good works', and recently, hospitals have utilized them as a popular fundraising vehicle to raise necessary funds to help achieve organizational goals and objectives. Research indicates that lotteries contribute to gambling-related harms; however, research into charitable lotteries has been underdeveloped. Both the gambling and the health care industries are complex and evolving, consisting of many interacting stakeholders with often different and competing interests. This article seeks to present systems thinking as a conceptual framework to help fill the gap in understanding the use of gambling within hospitals and its possible benefits and unforeseen negative consequences. Addressing the gap in knowledge is important to help inform decision making aimed at reducing gambling-related harms. This article proposes how the school of systems thinking, specifically framing hospitals as complex adaptive systems and system dynamics modelling, can be utilized to understand the policy implications of the adoption of lotteries as a revenue source for hospitals. Hospitals have a duty to care, inform and protect. Hospital charitable lotteries have become big business; however, its incorporation into critical funding strategies needs to be carefully understood. Systems thinking theory and methodologies provide an integrated approach to examine this dynamic and evolving fundraising initiative. Findings from this article can inform the development of action strategies, including policy development at multiple levels. © 2013 John Wiley & Sons Ltd.

  14. Charitable Giving for HIV and AIDS: Results from a Canadian National Survey

    PubMed Central

    Allman, Dan; Calzavara, Liviana; Worthington, Catherine; Tyndall, Mark; Adrien, Alix; Walters, Melissa; White, Samantha; Jones, Marcella K.

    2014-01-01

    Background For the first time, a national survey of adults in Canada posed questions on charitable giving for HIV and AIDS. The objective of this analysis was to explore the behaviour and attitudes of this population in terms of charitable giving. Methods In 2011, individuals in Canada 16 years of age or older were recruited for a survey from an online panel supplemented by random digit dial telephone interviewing. The margin of error was +/−2.1 percentage points (95%). Chi-square tests were used to detect bivariate associations. A multivariate logistic regression model was fit to compare those who had donated to HIV and AIDS in the past 12 months with those who had donated to other disease or illness charities. Results 2,139 participated. 82.5% had donated to a charitable cause in the past 12 months. 22.2% had ever donated to HIV and AIDS, with 7.8% doing so in the past 12 months. Individuals who had donated to HIV and AIDS versus other disease or illness charities tended to be younger (p<0.05), single (p<0.005), more highly educated (p<0.001) and to self-identify as a member of a sexual minority group (p<0.001). Multivariate analysis revealed individuals who self-identified as a member of a sexual minority group were significantly much more likely to have donated to HIV and AIDS than to other disease or illness charities in the past 12 months (OR, 7.73; p<0.001; CI 4.32–13.88). Discussion Despite a generally philanthropic orientation, relatively few respondents had ever been involved in charitable giving for HIV and AIDS. Those who had could be understood relationally as individuals at closer social proximity to HIV and AIDS such as members of sexual minority groups. PMID:25153827

  15. Four motivations for charitable giving: implications for marketing strategy to attract monetary donations for medical research.

    PubMed

    Dawson, S

    1988-06-01

    Medical research foundations can compete more effectively for charitable dollars by being aware of motivations for giving when designing marketing strategy. The study tests the extent to which the motives of reciprocity, income, career, and self-esteem predict monetary giving to medical research. The results indicate that reciprocity and income motives are significant predictors of giving, as are household assets and age. Interpretation of these results leads to several suggestions for marketing strategy.

  16. Pressure growing in the fight to stay tax exempt.

    PubMed

    Lumsdon, K

    1991-01-01

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

  17. The heart of the story: peripheral physiology during narrative exposure predicts charitable giving.

    PubMed

    Barraza, Jorge A; Alexander, Veronika; Beavin, Laura E; Terris, Elizabeth T; Zak, Paul J

    2015-02-01

    Emotionally laden narratives are often used as persuasive appeals by charitable organizations. Physiological responses to a narrative may explain why some people respond to an appeal while others do not. In this study we tested whether autonomic and hormonal activity during a narrative predict subsequent narrative influence via charitable giving. Participants viewed a brief story of a father's experience with his 2-year-old son who has terminal cancer. After the story, participants were presented with an opportunity to donate some of their study earnings to a related charity. Measures derived from cardiac and electrodermal activity, including HF-HRV, significantly predicted donor status. Time-series GARCH models of physiology during the narrative further differentiated donors from non-donors. Moreover, cardiac activity and experienced concern were found to covary from moment-to-moment across the narrative. Our findings indicate that the physiological response to a stimulus, herein a narrative, can predict influence as indexed by stimulus-related behavior. Copyright © 2015 Elsevier B.V. All rights reserved.

  18. Toward a more stable blood supply: charitable incentives, donation rates, and the experience of September 11.

    PubMed

    Sass, Reuben G

    2013-01-01

    Although excess blood collection has characterized U.S. national disasters, most dramatically in the case of September 11, periodic shortages of blood have recurred for decades. In response, I propose a new model of medical philanthropy, one that specifically uses charitable contributions to health care as blood donation incentives. I explain how the surge in blood donations following 9/11 was both transient and disaster-specific, failing to foster a greater continuing commitment to donate blood. This underscores the importance of considering blood donation incentives. I defend charitable incentives as an alternative to financial incentives, which I contend would further extend neoliberal market values into health care. I explain my model's potential appeal to private foundations or public-private partnerships as a means for expanding both the pool of blood donors and the prosocial benefit of each act of blood donation. Finally I link my analysis to the empirical literature on blood donation incentives.

  19. Exploring nutrition capacity in Australia's charitable food sector.

    PubMed

    Wingrove, Kate; Barbour, Liza; Palermo, Claire

    2017-11-01

    The primary aim of this study was to explore the capacity of community organisations within Australia's charitable food sector to provide nutritious food to people experiencing food insecurity. A secondary aim was to explore their capacity to provide food in an environment that encourages social interaction. This qualitative research used an exploratory case study design and was informed by a nutrition capacity framework. Participants were recruited through SecondBite, a not-for-profit food rescue organisation in Australia. Convenience sampling methods were used. Semi-structured interviews were conducted to explore the knowledge, attitudes and experiences of people actively involved in emergency food relief provision. Transcripts were thematically analysed using an open coding technique. Nine interviews were conducted. The majority of participants were female (n = 7, 77.8%) and worked or volunteered at organisations within Victoria (n = 7, 77.8%). Results suggest that the capacity for community organisations to provide nutritious food to their clients may be limited by resource availability more so than the nutrition-related knowledge and attitudes of staff members and volunteers. Australia's charitable food sector plays a vital role in addressing the short-term needs of people experiencing food insecurity. To ensure the food provided to people experiencing food insecurity is nutritious and provided in an environment that encourages social interaction, it appears that the charitable food sector requires additional resources. In order to reduce demand for emergency food relief, an integrated policy approach targeting the underlying determinants of food insecurity may be needed. © 2016 Dietitians Association of Australia.

  20. Effects of compassion meditation on a psychological model of charitable donation.

    PubMed

    Ashar, Yoni K; Andrews-Hanna, Jessica R; Yarkoni, Tal; Sills, Jenifer; Halifax, Joan; Dimidjian, Sona; Wager, Tor D

    2016-08-01

    Compassion is critical for societal wellbeing. Yet, it remains unclear how specific thoughts and feelings motivate compassionate behavior, and we lack a scientific understanding of how to effectively cultivate compassion. Here, we conducted 2 studies designed to a) develop a psychological model predicting compassionate behavior, and b) test this model as a mediator of a Compassion Meditation (CM) intervention and identify the "active ingredients" of CM. In Study 1, we developed a model predicting compassionate behavior, operationalized as real-money charitable donation, from a linear combination of self-reported tenderness, personal distress, perceived blamelessness, and perceived instrumental value of helping with high cross-validated accuracy, r = .67, p < .0001. Perceived similarity to suffering others did not predict charitable donation when controlling for other feelings and attributions. In Study 2, a randomized controlled trial, we tested the Study 1 model as a mediator of CM and investigated active ingredients. We compared a smartphone-based CM program to 2 conditions-placebo oxytocin and a Familiarity intervention-to control for expectancy effects, demand characteristics, and familiarity effects. Relative to control conditions, CM increased charitable donations, and changes in the Study 1 model of feelings and attributions mediated this effect (pab = .002). The Familiarity intervention led to decreases in primary outcomes, while placebo oxytocin had no significant effects on primary outcomes. Overall, this work contributes a quantitative model of compassionate behavior, and informs our understanding of the change processes and intervention components of CM. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  1. Neurological complications of lumbar artificial disc replacement and comparison of clinical results with those related to lumbar arthrodesis in the literature: results of a multicenter, prospective, randomized investigational device exemption study of Charité intervertebral disc. Invited submission from the Joint Section Meeting on Disorders of the Spine and Peripheral Nerves, March 2004.

    PubMed

    Geisler, Fred H; Blumenthal, Scott L; Guyer, Richard D; McAfee, Paul C; Regan, John J; Johnson, J Patrick; Mullin, Bradford

    2004-09-01

    Arthrodesis is the gold standard for surgical treatment of lumbar degenerative disc disease (DDD). Solid fusion, however, can cause stress and increased motion in the segments adjacent to the fused level. This may initiate and/or accelerate the adjacent-segment disease process. Artificial discs are designed to restore and maintain normal motion of the lumbar intervertebral segment. Restoring and maintaining normal motion of the segment reduces stresses and loads on adjacent level segments. A US Food and Drug Administration Investigational Device Exemptions multicentered study of the Charité artificial disc was completed. The control group consisted of individuals who underwent anterior lumbar interbody fusion involving BAK cages and iliac crest bone graft. This is the first report of Class I data in which a lumbar artificial disc is compared with lumbar fusion. Of 304 individuals enrolled in the study, 205 were randomized to the Charité disc-treated group and 99 to the BAK fusion-treated (control) group. Neurological status was equivalent between the two groups at 6, 12, and 24 months postoperatively. The number of patients with major, minor, or other neurological complications was equivalent. There was a greater incidence of both major and minor complications in the BAK fusion group at 0 to 42 days postoperatively. Compared with data reported in the lumbar fusion literature, the Charité disc-treated patients had equivalent or better mean changes in visual analog scale and Oswestry Disability Index scores. The Charité artificial disc is safe and effective for the treatment of single-level lumbar DDD, resulting in no higher incidence of neurological complications compared with BAK-assisted fusion and leading to equivalent or better outcomes compared with those obtained in the control group and those reported in the lumbar fusion literature.

  2. 26 CFR 1.7520-1T - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... interests), remainders, and reversions is their present value determined under this section. See § 20.2031... Table S used for determining the present value of a single life remainder interest in a pooled income... (actuarial factors used in determining the present value of a remainder interest postponed for a term of...

  3. The impact of corporate social responsibility and employees' perception on participating and contributing to charitable programs

    NASA Astrophysics Data System (ADS)

    Allen, Belinda A.

    The goal for this research was to understand the perceptions of employees regarding a company's corporate social responsibility (CSR). The specific goal was to discover and understand the level of employee giving to corporate CSR initiatives. In this instance, the fund was a corporate fund for community development program. A qualitative, single-case-study was conducted at a specific division of an aerospace corporation. The topic was explored through an analysis of employee perceptions about advertisement, trust, campaigns, and CSR engagement. Data collection included a pilot study, one-on-one private interviews, and a focus group. The results indicated that (a) the corporation can be a model company for CSR programs, and (b) employees at the specific division under study want to become aware and play their part in bringing about social change. However, the findings indicated that the division must become more visible with its CSR activities. It is through CSR commitment and strategies that the corporation seeks to be a good corporate citizen, which is carried out in collaboration with its employees. The results indicated that employees felt that increased awareness through annual campaign drives and advertisement throughout the year would strengthen giving to the CFCD program and would allow employees to be more engaged in CSR activities.

  4. Investigating Time Lags and Attribution in the Translation of Cancer Research: A Case Study Approach.

    PubMed

    Guthrie, Susan; Pollitt, Alexandra; Hanney, Stephen; Grant, Jonathan

    2014-01-01

    In 2012, RAND Europe and the Health Economics Research Group (Brunel University) were commissioned by the Wellcome Trust, Cancer Research UK, the National Institute for Health Research and the Academy of Medical Science to conduct a study of the returns to the public/charitable investment in cancer-related research. This study built on previous work published in the 2008 "What's it worth?" report that estimated the economic returns to medical research in terms of spillover benefits and health gain. The 2008 study was extensively quoted and cited as a clear justification for the economic importance of medical research and appears to have played a role in achieving the protection of the medical science budget in the recent public expenditure cuts. This cancer study used a similar approach to that used in the previous study, but with some methodological developments. One of the methodological developments was the inclusion of case studies to examine the validity and variability of the estimates on elapsed time between funding and health gains, and the amount of health gains that can be attributed to UK research. This study provides the full text of the five case studies conducted as well as some discussion of observations emerging across the case study set.

  5. Determination of stimulation focality in heterogeneous head models during transcranial magnetic stimulation (TMS)

    NASA Astrophysics Data System (ADS)

    Lee, Erik; Hadimani, Ravi; Jiles, David

    2015-03-01

    Transcranial Magnetic Stimulation (TMS) is an increasingly popular tool used by both the scientific and medical community to understand and treat the brain. TMS has the potential to help people with a wide range of diseases such as Parkinson's, Alzheimer's, and PTSD, while currently being used to treat people with chronic, drug-resistant depression. Through computer simulations, we are able to see the electric field that TMS induces in anatomical human models, but there is no measure to quantify this electric field in a way that relates to a specific patient undergoing TMS therapy. We propose a way to quantify the focality of the induced electric field in a heterogeneous head model during TMS by relating the surface area of the brain being stimulated to the total volume of the brain being stimulated. This figure would be obtained by conducting finite element analysis (FEA) simulations of TMS therapy on a patient specific head model. Using this figure to assist in TMS therapy will allow clinicians and researchers to more accurately stimulate the desired region of a patient's brain and be more equipped to do comparative studies on the effects of TMS across different patients. This work was funded by the Carver Charitable Trust.

  6. Addressing semen loss concerns: towards culturally appropriate HIV/AIDS interventions in Gujarat, India.

    PubMed

    Lakhani, A; Gandhi, K; Collumbien, M

    2001-11-01

    A situation analysis of sexual networking and sexual health in an industrial area of Gujarat, India, identified anxiety about masturbation and other semen loss concerns as major preoccupations among young men. This paper describes how the Deepak Charitable Trust addressed these concerns in their HIV prevention programme for young men aged 15 to 30. Flowcharts were used as participatory learning tools and to obtain data on the perceived consequences of masturbation, both before and after intervention activities. Research was also done on the relation between semen-related anxieties and sexual risk behaviour by DCT and two other NGOs among young men engaging in unsafe sexual behaviour. DCT advocates addressing masturbation and other semen loss concerns in all sexual health campaigns in South Asia, based on the magnitude of these concerns, their potential to confound syndromic management of STIs and their significance as an idiom of psychosocial distress. Masturbation and associated anxieties about sexual performance are seen as health issues and discussed as such by the programme. There is immediate identification among young men, whether or not they are already sexually active, and it provides an excellent entry point for sexual health and safer sex education. The community response to these efforts has been entirely positive.

  7. [The Unified National Health System and the third sector: Characterization of non-hospital facilities providing basic health care services in Belo Horizonte, Minas Gerais, Brazil].

    PubMed

    Canabrava, Claudia Marques; Andrade, Eli Iôla Gurgel; Janones, Fúlvio Alves; Alves, Thiago Andrade; Cherchiglia, Mariangela Leal

    2007-01-01

    In Brazil, nonprofit or charitable organizations are the oldest and most traditional and institutionalized form of relationship between the third sector and the state. Despite the historical importance of charitable hospital care, little research has been done on the participation of the nonprofit sector in basic health care in the country. This article identifies and describes non-hospital nonprofit facilities providing systematically organized basic health care in Belo Horizonte, Minas Gerais, Brazil, in 2004. The research focused on the facilities registered with the National Council on Social Work, using computer-assisted telephone and semi-structured interviews. Identification and description of these organizations showed that the charitable segment of the third sector conducts organized and systematic basic health care services but is not recognized by the Unified National Health System as a potential partner, even though it receives referrals from basic government services. The study showed spatial and temporal overlapping of government and third-sector services in the same target population.

  8. Institutionalising senile dementia in 19th-century Britain.

    PubMed

    Andrews, Emily Stella

    2017-02-01

    This article explains how old, poor people living with dementia came to be institutionalised in 19th-century Britain (with a focus on London), and how they were responded to by the people who ran those institutions. The institutions in question are lunatic asylums, workhouses and charitable homes. Old people with dementia were admitted to lunatic asylums, workhouses and charitable homes, but were not welcome there. Using the records of Hanwell lunatic asylum, published texts of psychiatric theory, and the administrative records that all of these institutions generated at local and national levels, this article argues that 'the senile' were a perpetual classificatory residuum in the bureaucracy of 19th-century health and welfare. They were too weak and unresponsive to adhere to the norms of the asylum regime, yet too challenging in their behaviour to conform to that of the workhouse, or the charitable home. Across all of these institutions, old people with dementia were represented as an intractable burden, many decades before the 'ageing society' became a demographic reality. © 2017 Foundation for the Sociology of Health & Illness.

  9. Improving the nutritional quality of charitable meals for homeless and vulnerable adults. A case study of food provision by a food aid organisation in the UK.

    PubMed

    Pelham-Burn, Sophie E; Frost, Catherine J; Russell, Jean M; Barker, Margo E

    2014-11-01

    The prevalence of homelessness in the UK is rising, and demand for food aid through charitable meal services has increased. Charitable services make a substantial contribution to the food and nutrient intake of vulnerable people, and thus offer a platform for dietary improvement. This study examined food provision by a large charitable organisation in a major UK city. It had several objectives: Firstly to quantify nutritional composition of breakfast and lunch meals, secondly to understand factors that influence the composition of menus and meals, and thirdly to determine whether, within the context of these influences, improvements to the menu would be possible and whether these would be acceptable to clients. Mixed methods of ethnography, semi-structured interviews, quantitative nutrient analysis, recipe adaptation and taste tests were employed. The research team worked as volunteers in the organisation for a 3-week period and interviews were held with the kitchen staff. Food choice was recorded for 189 clients at breakfast and 251 clients at lunch over a 5-day period and nutrient content of these meals was estimated. Meals were weighted towards fat and sugar energy. Energy, potassium, calcium, vitamin C, vitamin A, zinc and magnesium content of meals were below Dietary Reference Value (DRV) targets for at least 20% of breakfast and lunch meals. Such inadequacies may be addressed by the addition of simple foods to the breakfast menu and adaptation of lunchtime recipes. Twelve lunchtime dishes were proposed and eight of these were seemingly acceptable to clients in taste testing. Barriers to provision of healthier meals include budget, food donations and acceptability of meals. Copyright © 2014 Elsevier Ltd. All rights reserved.

  10. Corporate Philanthropy, Political Influence, and Health Policy

    PubMed Central

    Fooks, Gary J.; Gilmore, Anna B.

    2013-01-01

    Background The Framework Convention of Tobacco Control (FCTC) provides a basis for nation states to limit the political effects of tobacco industry philanthropy, yet progress in this area is limited. This paper aims to integrate the findings of previous studies on tobacco industry philanthropy with a new analysis of British American Tobacco's (BAT) record of charitable giving to develop a general model of corporate political philanthropy that can be used to facilitate implementation of the FCTC. Method Analysis of previously confidential industry documents, BAT social and stakeholder dialogue reports, and existing tobacco industry document studies on philanthropy. Results The analysis identified six broad ways in which tobacco companies have used philanthropy politically: developing constituencies to build support for policy positions and generate third party advocacy; weakening opposing political constituencies; facilitating access and building relationships with policymakers; creating direct leverage with policymakers by providing financial subsidies to specific projects; enhancing the donor's status as a source of credible information; and shaping the tobacco control agenda by shifting thinking on the importance of regulating the market environment for tobacco and the relative risks of smoking for population health. Contemporary BAT social and stakeholder reports contain numerous examples of charitable donations that are likely to be designed to shape the tobacco control agenda, secure access and build constituencies. Conclusions and Recommendations Tobacco companies' political use of charitable donations underlines the need for tobacco industry philanthropy to be restricted via full implementation of Articles 5.3 and 13 of the FCTC. The model of tobacco industry philanthropy developed in this study can be used by public health advocates to press for implementation of the FCTC and provides a basis for analysing the political effects of charitable giving in other industry sectors which have an impact on public health such as alcohol and food. PMID:24312249

  11. Corporate philanthropy, political influence, and health policy.

    PubMed

    Fooks, Gary J; Gilmore, Anna B

    2013-01-01

    The Framework Convention of Tobacco Control (FCTC) provides a basis for nation states to limit the political effects of tobacco industry philanthropy, yet progress in this area is limited. This paper aims to integrate the findings of previous studies on tobacco industry philanthropy with a new analysis of British American Tobacco's (BAT) record of charitable giving to develop a general model of corporate political philanthropy that can be used to facilitate implementation of the FCTC. Analysis of previously confidential industry documents, BAT social and stakeholder dialogue reports, and existing tobacco industry document studies on philanthropy. The analysis identified six broad ways in which tobacco companies have used philanthropy politically: developing constituencies to build support for policy positions and generate third party advocacy; weakening opposing political constituencies; facilitating access and building relationships with policymakers; creating direct leverage with policymakers by providing financial subsidies to specific projects; enhancing the donor's status as a source of credible information; and shaping the tobacco control agenda by shifting thinking on the importance of regulating the market environment for tobacco and the relative risks of smoking for population health. Contemporary BAT social and stakeholder reports contain numerous examples of charitable donations that are likely to be designed to shape the tobacco control agenda, secure access and build constituencies. Tobacco companies' political use of charitable donations underlines the need for tobacco industry philanthropy to be restricted via full implementation of Articles 5.3 and 13 of the FCTC. The model of tobacco industry philanthropy developed in this study can be used by public health advocates to press for implementation of the FCTC and provides a basis for analysing the political effects of charitable giving in other industry sectors which have an impact on public health such as alcohol and food.

  12. 40 CFR 81.338 - Oregon.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Remainder of Southwest Oregon Unclassifiable/Attainment Coos County Curry County Douglas County Jackson.../Attainment Coos County Curry County Douglas County Jackson County (part) Remainder of county Josephine County... of) Unclassifiable/Attainment Coos County Curry County Douglas County Jackson County (part) remainder...

  13. Biodiversity inventories in high gear: DNA barcoding facilitates a rapid biotic survey of a temperate nature reserve.

    PubMed

    Telfer, Angela C; Young, Monica R; Quinn, Jenna; Perez, Kate; Sobel, Crystal N; Sones, Jayme E; Levesque-Beaudin, Valerie; Derbyshire, Rachael; Fernandez-Triana, Jose; Rougerie, Rodolphe; Thevanayagam, Abinah; Boskovic, Adrian; Borisenko, Alex V; Cadel, Alex; Brown, Allison; Pages, Anais; Castillo, Anibal H; Nicolai, Annegret; Glenn Mockford, Barb Mockford; Bukowski, Belén; Wilson, Bill; Trojahn, Brock; Lacroix, Carole Ann; Brimblecombe, Chris; Hay, Christoper; Ho, Christmas; Steinke, Claudia; Warne, Connor P; Garrido Cortes, Cristina; Engelking, Daniel; Wright, Danielle; Lijtmaer, Dario A; Gascoigne, David; Hernandez Martich, David; Morningstar, Derek; Neumann, Dirk; Steinke, Dirk; Marco DeBruin, Donna DeBruin; Dobias, Dylan; Sears, Elizabeth; Richard, Ellen; Damstra, Emily; Zakharov, Evgeny V; Laberge, Frederic; Collins, Gemma E; Blagoev, Gergin A; Grainge, Gerrie; Ansell, Graham; Meredith, Greg; Hogg, Ian; McKeown, Jaclyn; Topan, Janet; Bracey, Jason; Guenther, Jerry; Sills-Gilligan, Jesse; Addesi, Joseph; Persi, Joshua; Layton, Kara K S; D'Souza, Kareina; Dorji, Kencho; Grundy, Kevin; Nghidinwa, Kirsti; Ronnenberg, Kylee; Lee, Kyung Min; Xie, Linxi; Lu, Liuqiong; Penev, Lyubomir; Gonzalez, Mailyn; Rosati, Margaret E; Kekkonen, Mari; Kuzmina, Maria; Iskandar, Marianne; Mutanen, Marko; Fatahi, Maryam; Pentinsaari, Mikko; Bauman, Miriam; Nikolova, Nadya; Ivanova, Natalia V; Jones, Nathaniel; Weerasuriya, Nimalka; Monkhouse, Norman; Lavinia, Pablo D; Jannetta, Paul; Hanisch, Priscila E; McMullin, R Troy; Ojeda Flores, Rafael; Mouttet, Raphaëlle; Vender, Reid; Labbee, Renee N; Forsyth, Robert; Lauder, Rob; Dickson, Ross; Kroft, Ruth; Miller, Scott E; MacDonald, Shannon; Panthi, Sishir; Pedersen, Stephanie; Sobek-Swant, Stephanie; Naik, Suresh; Lipinskaya, Tatsiana; Eagalle, Thanushi; Decaëns, Thibaud; Kosuth, Thibault; Braukmann, Thomas; Woodcock, Tom; Roslin, Tomas; Zammit, Tony; Campbell, Victoria; Dinca, Vlad; Peneva, Vlada; Hebert, Paul D N; deWaard, Jeremy R

    2015-01-01

    Comprehensive biotic surveys, or 'all taxon biodiversity inventories' (ATBI), have traditionally been limited in scale or scope due to the complications surrounding specimen sorting and species identification. To circumvent these issues, several ATBI projects have successfully integrated DNA barcoding into their identification procedures and witnessed acceleration in their surveys and subsequent increase in project scope and scale. The Biodiversity Institute of Ontario partnered with the rare Charitable Research Reserve and delegates of the 6th International Barcode of Life Conference to complete its own rapid, barcode-assisted ATBI of an established land trust in Cambridge, Ontario, Canada. The existing species inventory for the rare Charitable Research Reserve was rapidly expanded by integrating a DNA barcoding workflow with two surveying strategies - a comprehensive sampling scheme over four months, followed by a one-day bioblitz involving international taxonomic experts. The two surveys resulted in 25,287 and 3,502 specimens barcoded, respectively, as well as 127 human observations. This barcoded material, all vouchered at the Biodiversity Institute of Ontario collection, covers 14 phyla, 29 classes, 117 orders, and 531 families of animals, plants, fungi, and lichens. Overall, the ATBI documented 1,102 new species records for the nature reserve, expanding the existing long-term inventory by 49%. In addition, 2,793 distinct Barcode Index Numbers (BINs) were assigned to genus or higher level taxonomy, and represent additional species that will be added once their taxonomy is resolved. For the 3,502 specimens, the collection, sequence analysis, taxonomic assignment, data release and manuscript submission by 100+ co-authors all occurred in less than one week. This demonstrates the speed at which barcode-assisted inventories can be completed and the utility that barcoding provides in minimizing and guiding valuable taxonomic specialist time. The final product is more than a comprehensive biotic inventory - it is also a rich dataset of fine-scale occurrence and sequence data, all archived and cross-linked in the major biodiversity data repositories. This model of rapid generation and dissemination of essential biodiversity data could be followed to conduct regional assessments of biodiversity status and change, and potentially be employed for evaluating progress towards the Aichi Targets of the Strategic Plan for Biodiversity 2011-2020.

  14. Biodiversity inventories in high gear: DNA barcoding facilitates a rapid biotic survey of a temperate nature reserve

    PubMed Central

    Young, Monica R; Quinn, Jenna; Perez, Kate; Sobel, Crystal N; Sones, Jayme E; Levesque-Beaudin, Valerie; Derbyshire, Rachael; Fernandez-Triana, Jose; Rougerie, Rodolphe; Thevanayagam, Abinah; Boskovic, Adrian; Borisenko, Alex V; Cadel, Alex; Brown, Allison; Pages, Anais; Castillo, Anibal H; Nicolai, Annegret; Glenn Mockford, Barb Mockford; Bukowski, Belén; Wilson, Bill; Trojahn, Brock; Lacroix, Carole Ann; Brimblecombe, Chris; Hay, Christoper; Ho, Christmas; Steinke, Claudia; Warne, Connor P; Garrido Cortes, Cristina; Engelking, Daniel; Wright, Danielle; Lijtmaer, Dario A; Gascoigne, David; Hernandez Martich, David; Morningstar, Derek; Neumann, Dirk; Steinke, Dirk; Marco DeBruin, Donna DeBruin; Dobias, Dylan; Sears, Elizabeth; Richard, Ellen; Damstra, Emily; Zakharov, Evgeny V; Laberge, Frederic; Collins, Gemma E; Blagoev, Gergin A; Grainge, Gerrie; Ansell, Graham; Meredith, Greg; Hogg, Ian; McKeown, Jaclyn; Topan, Janet; Bracey, Jason; Guenther, Jerry; Sills-Gilligan, Jesse; Addesi, Joseph; Persi, Joshua; Layton, Kara K S; D'Souza, Kareina; Dorji, Kencho; Grundy, Kevin; Nghidinwa, Kirsti; Ronnenberg, Kylee; Lee, Kyung Min; Xie, Linxi; Lu, Liuqiong; Penev, Lyubomir; Gonzalez, Mailyn; Rosati, Margaret E; Kekkonen, Mari; Kuzmina, Maria; Iskandar, Marianne; Mutanen, Marko; Fatahi, Maryam; Pentinsaari, Mikko; Bauman, Miriam; Nikolova, Nadya; Ivanova, Natalia V; Jones, Nathaniel; Weerasuriya, Nimalka; Monkhouse, Norman; Lavinia, Pablo D; Jannetta, Paul; Hanisch, Priscila E; McMullin, R. Troy; Ojeda Flores, Rafael; Mouttet, Raphaëlle; Vender, Reid; Labbee, Renee N; Forsyth, Robert; Lauder, Rob; Dickson, Ross; Kroft, Ruth; Miller, Scott E; MacDonald, Shannon; Panthi, Sishir; Pedersen, Stephanie; Sobek-Swant, Stephanie; Naik, Suresh; Lipinskaya, Tatsiana; Eagalle, Thanushi; Decaëns, Thibaud; Kosuth, Thibault; Braukmann, Thomas; Woodcock, Tom; Roslin, Tomas; Zammit, Tony; Campbell, Victoria; Dinca, Vlad; Peneva, Vlada; Hebert, Paul D N

    2015-01-01

    Abstract Background Comprehensive biotic surveys, or ‘all taxon biodiversity inventories’ (ATBI), have traditionally been limited in scale or scope due to the complications surrounding specimen sorting and species identification. To circumvent these issues, several ATBI projects have successfully integrated DNA barcoding into their identification procedures and witnessed acceleration in their surveys and subsequent increase in project scope and scale. The Biodiversity Institute of Ontario partnered with the rare Charitable Research Reserve and delegates of the 6th International Barcode of Life Conference to complete its own rapid, barcode-assisted ATBI of an established land trust in Cambridge, Ontario, Canada. New information The existing species inventory for the rare Charitable Research Reserve was rapidly expanded by integrating a DNA barcoding workflow with two surveying strategies – a comprehensive sampling scheme over four months, followed by a one-day bioblitz involving international taxonomic experts. The two surveys resulted in 25,287 and 3,502 specimens barcoded, respectively, as well as 127 human observations. This barcoded material, all vouchered at the Biodiversity Institute of Ontario collection, covers 14 phyla, 29 classes, 117 orders, and 531 families of animals, plants, fungi, and lichens. Overall, the ATBI documented 1,102 new species records for the nature reserve, expanding the existing long-term inventory by 49%. In addition, 2,793 distinct Barcode Index Numbers (BINs) were assigned to genus or higher level taxonomy, and represent additional species that will be added once their taxonomy is resolved. For the 3,502 specimens, the collection, sequence analysis, taxonomic assignment, data release and manuscript submission by 100+ co-authors all occurred in less than one week. This demonstrates the speed at which barcode-assisted inventories can be completed and the utility that barcoding provides in minimizing and guiding valuable taxonomic specialist time. The final product is more than a comprehensive biotic inventory – it is also a rich dataset of fine-scale occurrence and sequence data, all archived and cross-linked in the major biodiversity data repositories. This model of rapid generation and dissemination of essential biodiversity data could be followed to conduct regional assessments of biodiversity status and change, and potentially be employed for evaluating progress towards the Aichi Targets of the Strategic Plan for Biodiversity 2011–2020. PMID:26379469

  15. When the Answer Is the Question

    ERIC Educational Resources Information Center

    Battreal, Vanessa M.; Brewster, Vanessa; Dixon, Juli K.

    2016-01-01

    After teaching the concept of division with remainders for many years, Vanessa Battreal, Vanessa Brewster, and Juli Dixon noticed that interpreting remainders in contextualized problems is particularly challenging for elementary school students. To effectively interpret remainders, students must attend to problem context and consider carefully…

  16. Westermarck's altruism.

    PubMed

    Salter, Frank

    2008-09-01

    The ethologically oriented method of social analysis developed by Edward Westermarck is applied to the subjects of charitable behavior, the welfare ethic, and the link between them. Westermarck dealt with these topics, but not in the depth he accorded the subjects of incest aversion, the incest prohibition, and the connection between them. Westermarck's approach to analyzing incest behavior and regulating institutions is also useful in the case of charitableness and the welfare ethic. Westermarck would have analyzed the welfare ethic as an institution derived from human nature--secundam naturam--in addition to an authoritative discipliner of behavior as proposed by Freud. Evidence is presented that this is the case with the welfare ethic in modern societies. This evidence includes the sensitivity of welfare to ethnic diversity. The latter decreases public altruism, whether expressed as charitableness to beggars, national charities, or public goods. The parochial leaning of charity and the welfare ethic is allowed for by Westermarck's empirically grounded ethics. Despite the passage of nearly a century, Edward Westermarck can still be an instructive guide to the biosociological enterprise. This continuing relevance shows what could have been, and can still be, done with the conceptual tools offered by an evolutionarily informed sociology.

  17. Donor retention in health care in Iran: a factor analysis

    PubMed Central

    Aghababa, Sara; Nasiripour, Amir Ashkan; Maleki, Mohammadreza; Gohari, Mahmoodreza

    2017-01-01

    Background: Long-term financial support is essential for the survival of a charitable organization. Health charities need to identify the effective factors influencing donor retention. Methods: In the present study, the items of a questionnaire were derived from both literature review and semi-structured interviews related to donor retention. Using a purposive sampling, 300 academic and executive practitioners were selected. After the follow- up, a total of 243 usable questionnaires were prepared for factor analysis. The questionnaire was validated based on the face and content validity and reliability through Cronbach’s α-coefficient. Results: The results of exploratory factor analysis extracted 2 factors for retention: donor factor (variance = 33.841%; Cronbach’s α-coefficient = 90.2) and charity factor (variance = 29.038%; Cronbach’s α-coefficient = 82.8), respectively. Subsequently, confirmatory factor analysis was applied to support the overall reasonable fit. Conclusions: In this study, it was found that repeated monetary donations are supplied to the charitable organizations when both aspects of donor factor (retention factor and charity factor) for retention are taken into consideration. This model could provide a perspective for making sustainable donations and charitable giving PMID:28955663

  18. Measures to assess the performance of an Australian non-government charitable non-acute health service: A Delphi Survey of Organisational Stakeholders.

    PubMed

    Colbran, Richard; Ramsden, Robyn; Stagnitti, Karen; Adams, Samantha

    2018-02-01

    Organisation performance measurement is relevant for non-profit charitable organisations as they strive for security in an increasingly competitive funding environment. This study aimed to identify the priority measures and indicators of organisational performance of an Australian non-government charitable organisation that delivers non-acute health services. Seventy-seven and 59 participants across nine stakeholder groups responded to a two-staged Delphi technique study of a case study organisation. The stage one questionnaire was developed using information garnered through a detailed review of literature. Data from the first round were aggregated and analysed for the stage two survey. The final data represented a group consensus. Quality of care was ranked the most important of six organisational performance measures. Service user satisfaction was ranked second followed by financial performance, internal processes, employee learning and growth and community engagement. Thirteen priority indicators were determined across the six measures. Consensus was reached on the priority organisational performance measures and indicators. Stakeholders of the case study organisation value evidence-based practice, technical strength of services and service user satisfaction over more commercially orientated indicators.

  19. Rivers as urban landscapes: renaissance of the waterfront.

    PubMed

    Benson, E

    2002-01-01

    The Lake Ontario Waterfront Trail, currently stretching 350 kilometres along the shore of Lake Ontario, Canada, links 26 communities, 184 natural areas, 161 parks and promenades, 84 marinas and yacht clubs, hundreds of historic places, fairs, museums, art galleries and festivals. The Waterfront Trail is a catalyst for a new attitude and way of thinking towards the Lake Ontario waterfront and its watersheds - one that integrates ecological health, economic vitality and a sense of community. Since it was launched in 1995, the Trail has accompanied the protection of the most valued elements of the waterfront, and the transformation of under-utilized and environmentally degraded lands to vibrant places with businesses and jobs, parks and recreational facilities, green spaces, natural habitats and cultural venues and attractions. It is through the Trail that people have been mobilized to improve the waterfront as they have rediscovered the shoreline and understood the interconnections, both natural and cultural, that are so vital to its health and vitality. The Waterfront Regeneration Trust is the not-for-profit charitable organization that has been leading this large-scale greenway initiative over the past 10 years. While much has been accomplished, there remains much to do to enhance and expand the greenway. This presentation will focus on the lessons we have learned over the past decade in our involvement with more than 100 projects and what those lessons mean for the next decade of waterfront regeneration.

  20. Treatment for Traumatic Brain Injury in Mice Using Transcranial Magnetic Stimulation: A Preliminary Study

    NASA Astrophysics Data System (ADS)

    Carr, Alexandria; Zenitsky, Gary; Crowther, Lawrence; Hadimani, Ravi; Anantharam, Vellareddy; Kanthasamy, Anumantha; Jiles, David

    2014-03-01

    Transcranial magnetic stimulation (TMS) is a non-invasive surgery-free tool used to stimulate the brain by time-varying magnetic fields. TMS is currently being investigated as a treatment for neurological disorders such as depression, Parkinson's disease and TBI. Before moving to human TMS/TBI trials, animal testing should be pursued to determine suitability and adverse effects. As an initial study, four healthy mice were treated with TMS at different power levels to determine short-term behavioral effects and set a control group baseline. The mouse's behavior was studied using the Rotorod test, which measures the animal's latency to fall off a rotating rod, and the Versamax test, which measures horizontal and vertical movement, and total distance traveled. The Rotorod test has shown for TMS power levels >=90% the mice begin to fall directly post-treatment. Similarly, the Versamax test has shown for power levels >=80% the mice are less mobile directly post-treatment. Versamax mobility was found to return to normal the day following treatment. These mice were housed in the facility for 4 months and the behavioral tests were repeated. Versamax results showed there was no significant variation in mobility indicating there are no long-term side effects of TMS treatment on the mice. This work was supported by the Barbara and James Palmer Endowment and the Carver Charitable Trust at the Department of Electrical and Computer Engineering, Iowa State University.

  1. 26 CFR 1.1014-8 - Bequest, devise, or inheritance of a remainder interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Basis Rules of General Application § 1.1014-8 Bequest, devise... basis of the remainderman's heir, legatee, or devisee for the remainder interest is determined by adding... between— (i) The value of the remainder interest included in the remainderman's estate, and (ii) The basis...

  2. 26 CFR 1.1014-8 - Bequest, devise, or inheritance of a remainder interest.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1014-8... adding to (or subtracting from) the part of the adjusted uniform basis assigned to the remainder interest... between— (i) The value of the remainder interest included in the remainderman's estate, and (ii) The basis...

  3. 26 CFR 1.1014-8 - Bequest, devise, or inheritance of a remainder interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1014-8... adding to (or subtracting from) the part of the adjusted uniform basis assigned to the remainder interest... between— (i) The value of the remainder interest included in the remainderman's estate, and (ii) The basis...

  4. 26 CFR 1.1014-8 - Bequest, devise, or inheritance of a remainder interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1014-8... adding to (or subtracting from) the part of the adjusted uniform basis assigned to the remainder interest... between— (i) The value of the remainder interest included in the remainderman's estate, and (ii) The basis...

  5. Efficient Remainder Rule

    ERIC Educational Resources Information Center

    Firozzaman, Firoz; Firoz, Fahim

    2017-01-01

    Understanding the solution of a problem may require the reader to have background knowledge on the subject. For instance, finding an integer which, when divided by a nonzero integer leaves a remainder; but when divided by another nonzero integer may leave a different remainder. To find a smallest positive integer or a set of integers following the…

  6. Do Market Incentives Crowd Out Charitable Giving?

    PubMed Central

    Deck, Cary; Kimbrough, Erik O.

    2013-01-01

    Donations and volunteerism can be conceived as market transactions with a zero explicit price. However, evidence suggests people may not view zero as just another price when it comes to pro-social behavior. Thus, while markets might be expected to increase the supply of assets available to those in need, some worry such financial incentives will crowd out altruistic giving. This paper reports laboratory experiments directly investigating the degree to which market incentives crowd out large, discrete charitable donations in a setting related to deceased organ donation. The results suggest markets increase the supply of assets available to those in need. However, as some critics fear, market incentives disproportionately influence the relatively poor. PMID:24348002

  7. The collision of healthcare and corporate law in a hospital closure case.

    PubMed

    Himes, S M

    2001-01-01

    This Article analyzes potential conflicts that arise from both the judicial and administrative approval processes that govern the closure of charitable hospitals through a sale of all or substantially all of their assets. Examining the recent closure attempt by the Manhattan Eye, Ear & Throat Hospital as an example, the Article highlights the various public health and corporate law issues that are raised when a not-for-profit hospital seeks closure. The Article thoroughly discusses both the statutorily and judicially required approval schemes applicable to the closure of charitable hospitals. The Article also suggests ways in which these conflicts might be avoided or remedied, as well as gives advice regarding hospital board decisionmaking.

  8. Survival curves to support quality improvement in hospitals with excess 30-day mortality after acute myocardial infarction, cerebral stroke and hip fracture: a before-after study.

    PubMed

    Kristoffersen, Doris Tove; Helgeland, Jon; Waage, Halfrid Persdatter; Thalamus, Jacob; Clemens, Dirk; Lindman, Anja Schou; Rygh, Liv Helen; Tjomsland, Ole

    2015-03-25

    To evaluate survival curves (Kaplan-Meier) as a means of identifying areas in the clinical pathway amenable to quality improvement. Observational before-after study. In Norway, annual public reporting of nationwide 30-day in-and-out-of-hospital mortality (30D) for three medical conditions started in 2011: first time acute myocardial infarction (AMI), stroke and hip fracture; reported for 2009. 12 of 61 hospitals had statistically significant lower/higher mortality compared with the hospital mean. Three hospitals with significantly higher mortality requested detailed analyses for quality improvement purposes: Telemark Hospital Trust Skien (AMI and stroke), Østfold Hospital Trust Fredrikstad (stroke), Innlandet Hospital Trust Gjøvik (hip fracture). Survival curves, crude and risk-adjusted 30D before (2008-2009) and after (2012-2013). Unadjusted survival curves for the outlier hospitals were compared to curves based on pooled data from the other hospitals for the 30-day period 2008-2009. For patients admitted with AMI (Skien), stroke (Fredrikstad) and hip fracture (Gjøvik), the curves suggested increased mortality from the initial part of the clinical pathway. For stroke (Skien), increased mortality appeared after about 8 days. The curve profiles were thought to reflect suboptimal care in various phases in the clinical pathway. This informed improvement efforts. For 2008-2009, hospital-specific curves differed from other hospitals: borderline significant for AMI (p=0.064), highly significant (p≤0.005) for the remainder. After intervention, no difference was found (p>0.188). Before-after comparison of the curves within each hospital revealed a significant change for Fredrikstad (p=0.006). For the three hospitals, crude 30D declined and they were non-outliers for risk-adjusted 30D for 2013. Survival curves as a supplement to 30D may be useful for identifying suboptimal care in the clinical pathway, and thus informing design of quality improvement projects. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  9. In vitro wear assessment of the Charité Artificial Disc according to ASTM recommendations.

    PubMed

    Serhan, Hassan A; Dooris, Andrew P; Parsons, Matthew L; Ares, Paul J; Gabriel, Stefan M

    2006-08-01

    Biomechanical laboratory research. To evaluate the potential for Ultra High Molecular Weight Polyethylene (UHMWPE) wear debris from the Charité Artificial Disc. Cases of osteolysis from artificial discs are extremely rare, but hip and knee studies demonstrate the osteolytic potential and clinical concern of UHMWPE wear debris. Standards for testing artificial discs continue to evolve, and there are few detailed reports of artificial disc wear characterizations. Implant assemblies were tested to 10 million cycles of +/- 7.5 degrees flexion-extension or +/- 7.5 degrees left/right lateral bending, both with +/- 2 degrees axial rotation and 900 N to 1,850 N cyclic compression. Cores were weighed, measured, and photographed. Soak and loaded soak controls were used. Wear debris was analyzed via scanning electron microscopy and particle counters. The average total wear of the implants was 0.11 and 0.13 mg per million cycles, before and after accounting for serum absorption, respectively. Total height loss was approximately 0.2 mm. Wear debris ranged from submicron to > 10 microm in size. Under these test conditions, the Charité Artificial Disc produced minimal wear debris. Debris size and morphology tended to be similar to other CoCr-UHMWPE joints. More testing is necessary to evaluate the implants under a spectrum of loading conditions.

  10. International Charitable Connections: the Growth in Number, and the Countries of Operation, of English and Welsh Charities Working Overseas.

    PubMed

    Clifford, David

    2016-07-01

    This paper provides new empirical evidence about English and Welsh charities operating internationally. It answers basic questions unaddressed in existing work: how many charities work overseas, and how has this number changed over time? In which countries do they operate, and what underlies these geographical patterns? It makes use of a unique administrative dataset which records every country in which each charity operates. The results show a sizeable increase in the number of charities working overseas since the mid-1990s. They show that charities are much more likely to work in countries with colonial and linguistic ties to the UK, and less likely to work in countries with high levels of instability or corruption. This considerable geographical unevenness, even after controlling for countries' population size and poverty, illustrates the importance of supply-side theories and of institutional factors to an understanding of international voluntary activity. The paper also serves to provide a new perspective on international charitable operation: while it is the large development charities that are household names, the results reveal the extent of small-scale 'grassroots' registered charitable activity that links people and places internationally, and the extent of activity in 'developed' as well as 'developing' country contexts.

  11. Still serving hot soup? Two hundred years of a charitable food sector in Australia: a narrative review.

    PubMed

    Lindberg, Rebecca; Whelan, Jillian; Lawrence, Mark; Gold, Lisa; Friel, Sharon

    2015-08-01

    Despite the importance of the charitable food sector for a proportion of the Australian population, there is uncertainty about its present and future contributions to wellbeing. This paper describes its nature and examines its scope for improving health and food security. The review, using systematic methods for public health research, identified peer-reviewed and grey literature relevant to Australian charitable food programs (2002 to 2012). Seventy publications met the criteria and informed this paper. The sector includes food banks, more than 3,000 community agencies and 800 school breakfast programs. It provides food for up to two million people annually. The scope extends beyond emergency food relief and includes case management, advocacy and other support. Weaknesses include a food supply that is sub-optimal, resource limitations and lack of evidence to evaluate or support their work towards food security. The sector supports people experiencing disadvantage and involves multiple organisations, working in a variety of settings, to provide food for up to 8% of the population. The limits on the sector's capacity to address food insecurity by itself must be acknowledged so that civil society, government and the food industry can support sufficient, nutritious and affordable food for all. © 2015 Public Health Association of Australia.

  12. Principle of Care and Giving to Help People in Need.

    PubMed

    Bekkers, René; Ottoni-Wilhelm, Mark

    2016-01-01

    Theories of moral development posit that an internalized moral value that one should help those in need-the principle of care-evokes helping behaviour in situations where empathic concern does not. Examples of such situations are helping behaviours that involve cognitive deliberation and planning, that benefit others who are known only in the abstract, and who are out-group members. Charitable giving to help people in need is an important helping behaviour that has these characteristics. Therefore we hypothesized that the principle of care would be positively associated with charitable giving to help people in need, and that the principle of care would mediate the empathic concern-giving relationship. The two hypotheses were tested across four studies. The studies used four different samples, including three nationally representative samples from the American and Dutch populations, and included both self-reports of giving (Studies 1-3), giving observed in a survey experiment (Study 3), and giving observed in a laboratory experiment (Study 4). The evidence from these studies indicated that a moral principle to care for others was associated with charitable giving to help people in need and mediated the empathic concern-giving relationship. © 2016 The Authors. European Journal of Personality published by John Wiley & Sons Ltd on behalf of European Association of Personality Psychology.

  13. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

  14. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

  15. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

  16. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

  17. Connected Curriculum for sharing science with alumni, industry partners and charitable organizations

    NASA Astrophysics Data System (ADS)

    Tong, V.

    2015-12-01

    The Connected Curriculum (CC) is the institutional framework for research-based education at University College London. Undergraduate and graduate students across the research-intensive university are given the opportunities to produce inquiry-based work to connect with professors, fellow students from different faculties, alumni around the world, as well as industry partners and charitable organizations. Through the development of cross-faculty theme-based online networks, the CC encourages students and academics to share and communicate their science to a broad range of interested audience. In this presentation, I discuss how an institutional research-based education initiative can provide a powerful platform for engaging students and academics in communicating the importance and societal relevance of their scientific work to the wider world.

  18. Care Situation for Female Victims of Sexual Violence in Metropolitan Emergency Departments with Charité/Berlin as an Example

    PubMed Central

    Hoffmann-Walbeck, H.; Möckel, M.; Etzold, S.; David, M.

    2016-01-01

    of the perpetrators were friends or relations; 17 % were (ex-)partners. The waiting time in the Charité emergency departments amounted to 58 minutes on average, the medical treatment time 55 minutes. About 80 % of the personnel evaluated the “stuprum kit” as being altogether good or very good. More than ⅓ considered the time and room conditions as being unsuitable or rather unsuitable for the situation. Two thirds expressed the desire for further training and supervision. Conclusion: The structured procedure by means of the “stuprum kit” has proved its value. A need for optimisation was seen especially for the examination facilities in the emergency departments. PMID:27904168

  19. 26 CFR 25.7520-1T - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... interests), remainders, and reversions is their present value determined under this section. See § 20.2031.... Section 1.642(c)-6T(e)(6) contains Table S used for determining the present value of a single life... (payout factors) and Table D (actuarial factors used in determining the present value of a remainder...

  20. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false How does the Secretary calculate the value of a remainder... How does the Secretary calculate the value of a remainder and a life estate? (a) If income is subject to division, the Secretary will use Actuarial Table S, Valuation of Annuities, found at 26 CFR 20...

  1. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false How does the Secretary calculate the value of a remainder... How does the Secretary calculate the value of a remainder and a life estate? (a) If income is subject to division, the Secretary will use Actuarial Table S, Valuation of Annuities, found at 26 CFR 20...

  2. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true How does the Secretary calculate the value of a remainder... How does the Secretary calculate the value of a remainder and a life estate? (a) If income is subject to division, the Secretary will use Actuarial Table S, Valuation of Annuities, found at 26 CFR 20...

  3. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false How does the Secretary calculate the value of a remainder... How does the Secretary calculate the value of a remainder and a life estate? (a) If income is subject to division, the Secretary will use Actuarial Table S, Valuation of Annuities, found at 26 CFR 20...

  4. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How does the Secretary calculate the value of a remainder... How does the Secretary calculate the value of a remainder and a life estate? (a) If income is subject to division, the Secretary will use Actuarial Table S, Valuation of Annuities, found at 26 CFR 20...

  5. 21 CFR 203.1 - Scope.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... care entities, or donated to charitable organizations; and the distribution of prescription drug samples. Blood and blood components intended for transfusion are excluded from the restrictions in and the...

  6. 21 CFR 203.1 - Scope.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... care entities, or donated to charitable organizations; and the distribution of prescription drug samples. Blood and blood components intended for transfusion are excluded from the restrictions in and the...

  7. 21 CFR 203.1 - Scope.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... care entities, or donated to charitable organizations; and the distribution of prescription drug samples. Blood and blood components intended for transfusion are excluded from the restrictions in and the...

  8. 21 CFR 203.1 - Scope.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... care entities, or donated to charitable organizations; and the distribution of prescription drug samples. Blood and blood components intended for transfusion are excluded from the restrictions in and the...

  9. 26 CFR 1.170A-12T - Valuation of a remainder interest in real property for contributions made after July 31, 1969...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... depreciation factor. If the valuation of the remainder interest in depreciable property is dependent upon the... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Valuation of a remainder interest in real property for contributions made after July 31, 1969 (temporary). 1.170A-12T Section 1.170A-12T Internal...

  10. Charitable pharmacy services: Impact on patient-reported hospital use, medication access, and health status.

    PubMed

    Fahey Babeaux, Holly P; Hall, Laura E; Seifert, Jennifer L

    2015-01-01

    To evaluate the impact that Charitable Pharmacy of Central Ohio (CPCO), a pharmacy providing free pharmacy services and medications, had on an indigent patient population by determining the change in patient-reported hospital use, ability to access medications, and perception of health status after receiving CPCO services. Cross-sectional study with face-to-face interviews using a convenience sample. Columbus, OH, in January to March 2013. 206 English-speaking patients 18 years or older at CPCO. Free pharmacy services and medications provided by CPCO. Number of patient-reported hospital visits before and after CPCO use. In the year before using CPCO, patients reported using the hospital a mean of 2.36 (median, 2.00) times per year versus 1.33 (median, 0.67) times per year after, a decrease of 1.03 hospital visits per year per patient. Before coming to CPCO, 41% of patients were able to have all of their prescribed medications filled; this rose to 85% after using CPCO. A total of 89% of patients reported that not only was their overall health was better, but they also had a better understanding of their medications and believed they were in more control of their own health since receiving CPCO services. A charitable pharmacy model has the potential to decrease health care costs and empower patients to be more in control of their health.

  11. Food choice and nutrient intake amongst homeless people.

    PubMed

    Sprake, E F; Russell, J M; Barker, M E

    2014-06-01

    Homeless people in the UK and elsewhere have typically been found to consume a nutritionally inadequate diet. There is need for contemporary research to update our understanding within this field. The present study aimed to provide an insight into the nutrient intake and food choice of a sample of homeless adults. In this mixed-methods study, 24 homeless individuals accessing two charitable meal services in Sheffield, UK, participated in up to four 24-h dietary recalls between April and August 2012. Twelve individuals took part in a semi-structured interview focusing on food choice. Energy intake was significantly lower than the estimated average requirement. Median intakes of vitamin A, zinc, magnesium, potassium and selenium were significantly lower than reference nutrient intakes. Contributions of saturated fat and nonmilk extrinsic sugars to total energy intake were significantly higher, whereas dietary fibre was significantly lower, than population average intakes. Charitable meals made an important contribution to intakes of energy and most micronutrients. Thematic analysis of interview transcripts revealed three major themes: food aspirations; constraints over food choice; and food representing survival. The present study reveals risk of dietary inadequacies amongst homeless people alongside a lack of control over food choices. Charitable meal services are suggested as a vehicle for improving the dietary intake and nutritional health of homeless people. © 2013 The Authors Journal of Human Nutrition and Dietetics © 2013 The British Dietetic Association Ltd.

  12. The Charitable Worker.

    ERIC Educational Resources Information Center

    Barbian, Jeff

    2001-01-01

    Discusses the benefits of employee volunteerism such as enhanced brand image, increased customer loyalty, increased competitiveness, and skill building for employees. Looks at how several major corporations volunteer in their communities. (JOW)

  13. 7 CFR 929.60 - Handling for special purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... terminated to facilitate handling of excess cranberries for the following purposes: (a) Charitable...

  14. 7 CFR 929.60 - Handling for special purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... terminated to facilitate handling of excess cranberries for the following purposes: (a) Charitable...

  15. 7 CFR 929.60 - Handling for special purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... facilitate handling of excess cranberries for the following purposes: (a) Charitable institutions; (b...

  16. 7 CFR 929.60 - Handling for special purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... facilitate handling of excess cranberries for the following purposes: (a) Charitable institutions; (b...

  17. 7 CFR 929.60 - Handling for special purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... terminated to facilitate handling of excess cranberries for the following purposes: (a) Charitable...

  18. Vernetztes regionales Engagement - Das Beispiel Heilbronn-Franken

    NASA Astrophysics Data System (ADS)

    Suarsana, Laura; Glückler, Johannes

    2016-03-01

    At a regional scale, a variety of actors from all three sectors of private, public and civil society act together in a philanthropic field. This article deals with the question of how cooperation in charitable action unfolds in this field. Using the example of the region of Heilbronn-Franconia, the empirical case unpacks the dominance of local and regional forms of philanthropy and reconstructs two successful examples of intersectoral collaboration. However, the analysis also demonstrates the limits of the external designability that are due to the individuality of charitable actors, their diverse objectives and the contextuality of the regional environment. The realization of synergies through regional governance therefore succeeds only by respecting the dedication and self-determination of philanthropic commitment and by creating legitimate and sensitive structures of moderation and facilitation.

  19. Eggs, rags and whist drives: popular munificence and the development of provincial medical voluntarism between the wars

    PubMed Central

    Hayes, Nick; Doyle, Barry M.

    2014-01-01

    Drawing on hospital reports, committee minutes and the local press, this article examines the changing landscape of urban civic culture and challenges the pessimistic accounts of charitable financial support for voluntary hospitals in inter-war England.Through case studies of hospitals in four of the largest cities in the country, it assesses the extent to which voluntary resources of time and money continued to underpin day-to-day institutional income, stimulate the development of the hospitals’ estates and investments, and enable hospitals to cut costs through the receipt of gifts in kind. It argues that by broadening the bases of charitable income, hospitals were freed from their dependence on the wealthy thus ensuring their transformation to modern community resources for all. PMID:25258473

  20. Opportunities outside private practice before 1860.

    PubMed

    Deacon, Harriet; van Heyningen, Elizabeth

    2004-01-01

    This chapter discusses the restrictions and opportunities which salaried employment offered Cape doctors in the pay of government and charitable organisations during the first two thirds of the nineteenth century. Although Cape doctors often acted as agents of the colonial state there were many nuances within this relationship. While military doctors played an important role in the profession during the first few decades of the century, by the 1840s civilian doctors were beginning to assert greater influence in Cape Town, if not yet in the Eastern Cape. Hospital posts and an expanding network of charitable organisations and government-funded district surgeoncies provided part-time employment for some doctors throughout the colony. This helped urban-based doctors to sustain practices and encouraged more doctors to practice in the smaller country towns serving large farming areas.

  1. 76 FR 14106 - Proposed Collection, Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ..., the activities in which volunteers participate, and the prevalence of volunteering more than 120 miles from home or volunteering abroad. It will also provide information on civic engagement and charitable...

  2. 32 CFR 11.5 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

  3. 32 CFR 11.5 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

  4. 32 CFR 11.5 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

  5. 32 CFR 11.5 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

  6. 32 CFR 11.5 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

  7. 41 CFR 102-41.20 - What definitions apply to this part?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... use in injecting, ingesting, inhaling, or otherwise introducing marijuana, cocaine, hashish, hashish... medical institution that is organized and operated for charitable purposes. Firearms means any weapon...

  8. 41 CFR 102-41.20 - What definitions apply to this part?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... use in injecting, ingesting, inhaling, or otherwise introducing marijuana, cocaine, hashish, hashish... medical institution that is organized and operated for charitable purposes. Firearms means any weapon...

  9. 41 CFR 102-41.20 - What definitions apply to this part?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... use in injecting, ingesting, inhaling, or otherwise introducing marijuana, cocaine, hashish, hashish... medical institution that is organized and operated for charitable purposes. Firearms means any weapon...

  10. Impact of birth trauma on breast-feeding: a tale of two pathways.

    PubMed

    Beck, Cheryl Tatano; Watson, Sue

    2008-01-01

    Up to 34% of new mothers have reported experiencing a traumatic childbirth. Documented risk factors for delayed or failed lactogenesis include stressful labor and delivery, unscheduled cesarean births, and psychosocial stress and pain related to childbirth. To explore the impact of birth trauma on mothers' breast-feeding experiences. Phenomenology was the qualitative research design used to investigate mothers' breast-feeding experiences after birth trauma. Fifty-two women were recruited over the Internet through the assistance of Trauma and Birth Stress, a charitable trust located in New Zealand. Each mother sent her breast-feeding story to the researchers via the Internet. Colaizzi's (1978) method was used to analyze the data. Eight themes emerged about whether mothers' breast-feeding attempts were promoted or impeded. These themes included (a) proving oneself as a mother: sheer determination to succeed, (b) making up for an awful arrival: atonement to the baby, (c) helping to heal mentally: time-out from the pain in one's head, (d) just one more thing to be violated: mothers' breasts, (e) enduring the physical pain: seeming at times an insurmountable ordeal, (f) dangerous mix: birth trauma and insufficient milk supply, (g) intruding flashbacks: stealing anticipated joy, and (h) disturbing detachment: an empty affair. The impact of birth trauma on mothers' breast-feeding experiences can lead women down two strikingly different paths. One path can propel women into persevering in breast-feeding, whereas the other path can lead to distressing impediments that curtailed women's breast-feeding attempts.

  11. A Large Scale Test of the Effect of Social Class on Prosocial Behavior

    PubMed Central

    Korndörfer, Martin; Egloff, Boris; Schmukle, Stefan C.

    2015-01-01

    Does being from a higher social class lead a person to engage in more or less prosocial behavior? Psychological research has recently provided support for a negative effect of social class on prosocial behavior. However, research outside the field of psychology has mainly found evidence for positive or u-shaped relations. In the present research, we therefore thoroughly examined the effect of social class on prosocial behavior. Moreover, we analyzed whether this effect was moderated by the kind of observed prosocial behavior, the observed country, and the measure of social class. Across eight studies with large and representative international samples, we predominantly found positive effects of social class on prosociality: Higher class individuals were more likely to make a charitable donation and contribute a higher percentage of their family income to charity (32,090 ≥ N ≥ 3,957; Studies 1–3), were more likely to volunteer (37,136 ≥N ≥ 3,964; Studies 4–6), were more helpful (N = 3,902; Study 7), and were more trusting and trustworthy in an economic game when interacting with a stranger (N = 1,421; Study 8) than lower social class individuals. Although the effects of social class varied somewhat across the kinds of prosocial behavior, countries, and measures of social class, under no condition did we find the negative effect that would have been expected on the basis of previous results reported in the psychological literature. Possible explanations for this divergence and implications are discussed. PMID:26193099

  12. Limited sterile processing capabilities for safe surgery in low-income and middle-income countries: experience in the Republic of Congo, Madagascar and Benin.

    PubMed

    Fast, Olive; Fast, Christina; Fast, Dan; Veltjens, Suzanne; Salami, Zouliha; White, Michelle C

    2017-01-01

    It is highly difficult to perform safe surgery without sterile instruments, yet the capacity to adequately clean, disinfect and sterilise surgical instruments in low-income and middle-income countries is largely unknown. Sterile Processing Education Charitable Trust developed an assessment tool and, in partnership with Mercy Ships, evaluated the sterile processing capacity in 59 facilities in Madagascar, Benin and the Republic of Congo. This data-driven analysis paper illustrates how lack of sterile processing capacity acts as a barrier to safe surgical care. Our tool identified widespread lack of knowledge of techniques and resources needed for sterile processing. Only 12% of workers in Republic of Congo and Benin had sterile processing training and none in Madagascar. None of the hospitals surveyed met basic standards for cleaning, disinfection and sterilisation as defined by the WHO/Pan American Health Organization. Examples of poor practice included lack of cleaning supplies (basic brushes and detergents), incorrect drying and storage of surgical instruments, and inattention to workflow causing cross-contamination. Bleach (sodium hypochlorite) solutions, damaging to instruments, were used universally. In our experience, using an assessment tool allowed identification of specific gaps in sterile processing capacity. Many of the gaps are amenable to simple solutions requiring minimal resources and achievable by most hospitals. We recommend that stakeholders seeking to strengthen surgical health systems in low-resource settings incorporate sterile processing capacity assessments and training into their programmes.

  13. A Large Scale Test of the Effect of Social Class on Prosocial Behavior.

    PubMed

    Korndörfer, Martin; Egloff, Boris; Schmukle, Stefan C

    2015-01-01

    Does being from a higher social class lead a person to engage in more or less prosocial behavior? Psychological research has recently provided support for a negative effect of social class on prosocial behavior. However, research outside the field of psychology has mainly found evidence for positive or u-shaped relations. In the present research, we therefore thoroughly examined the effect of social class on prosocial behavior. Moreover, we analyzed whether this effect was moderated by the kind of observed prosocial behavior, the observed country, and the measure of social class. Across eight studies with large and representative international samples, we predominantly found positive effects of social class on prosociality: Higher class individuals were more likely to make a charitable donation and contribute a higher percentage of their family income to charity (32,090 ≥ N ≥ 3,957; Studies 1-3), were more likely to volunteer (37,136 ≥N ≥ 3,964; Studies 4-6), were more helpful (N = 3,902; Study 7), and were more trusting and trustworthy in an economic game when interacting with a stranger (N = 1,421; Study 8) than lower social class individuals. Although the effects of social class varied somewhat across the kinds of prosocial behavior, countries, and measures of social class, under no condition did we find the negative effect that would have been expected on the basis of previous results reported in the psychological literature. Possible explanations for this divergence and implications are discussed.

  14. Limited sterile processing capabilities for safe surgery in low-income and middle-income countries: experience in the Republic of Congo, Madagascar and Benin

    PubMed Central

    Fast, Olive; Fast, Christina; Fast, Dan; Veltjens, Suzanne; Salami, Zouliha

    2017-01-01

    It is highly difficult to perform safe surgery without sterile instruments, yet the capacity to adequately clean, disinfect and sterilise surgical instruments in low-income and middle-income countries is largely unknown. Sterile Processing Education Charitable Trust developed an assessment tool and, in partnership with Mercy Ships, evaluated the sterile processing capacity in 59 facilities in Madagascar, Benin and the Republic of Congo. This data-driven analysis paper illustrates how lack of sterile processing capacity acts as a barrier to safe surgical care. Our tool identified widespread lack of knowledge of techniques and resources needed for sterile processing. Only 12% of workers in Republic of Congo and Benin had sterile processing training and none in Madagascar. None of the hospitals surveyed met basic standards for cleaning, disinfection and sterilisation as defined by the WHO/Pan American Health Organization. Examples of poor practice included lack of cleaning supplies (basic brushes and detergents), incorrect drying and storage of surgical instruments, and inattention to workflow causing cross-contamination. Bleach (sodium hypochlorite) solutions, damaging to instruments, were used universally. In our experience, using an assessment tool allowed identification of specific gaps in sterile processing capacity. Many of the gaps are amenable to simple solutions requiring minimal resources and achievable by most hospitals. We recommend that stakeholders seeking to strengthen surgical health systems in low-resource settings incorporate sterile processing capacity assessments and training into their programmes. PMID:29225957

  15. The association of fast food consumption with poor dietary outcomes and obesity among children: is it the fast food or the remainder of the diet?

    PubMed

    Poti, Jennifer M; Duffey, Kiyah J; Popkin, Barry M

    2014-01-01

    Although fast food consumption has been linked to adverse health outcomes, the relative contribution of fast food itself compared with the rest of the diet to these associations remains unclear. Our objective was to compare the independent associations with overweight/obesity or dietary outcomes for fast food consumption compared with dietary pattern for the remainder of intake. This cross-sectional analysis studied 4466 US children aged 2-18 y from NHANES 2007-2010. Cluster analysis identified 2 dietary patterns for the non-fast food remainder of intake: Western (50.3%) and Prudent. Multivariable-adjusted linear and logistic regression models examined the association between fast food consumption and dietary pattern for the remainder of intake and estimated their independent associations with overweight/obesity and dietary outcomes. Half of US children consumed fast food: 39.5% low-consumers (≤30% of energy from fast food) and 10.5% high-consumers (>30% of energy). Consuming a Western dietary pattern for the remainder of intake was more likely among fast food low-consumers (OR: 1.51; 95% CI: 1.24, 1.85) and high-consumers (OR: 2.21; 95% CI: 1.60, 3.05) than among nonconsumers. The remainder of diet was independently associated with overweight/obesity (β: 5.9; 95% CI: 1.3, 10.5), whereas fast food consumption was not, and the remainder of diet had stronger associations with poor total intake than did fast food consumption. Outside the fast food restaurant, fast food consumers ate Western diets, which might have stronger associations with overweight/obesity and poor dietary outcomes than fast food consumption itself. Our findings support the need for prospective studies and randomized trials to confirm these hypotheses.

  16. 75 FR 37310 - Engine-Testing Procedures

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-29

    ...: Olefins m\\3\\/m\\3\\....... Maximum, 0.10.... Maximum, 0.175... ASTM D1319-03. Aromatics Maximum, 0.35.... Maximum, 0.304... Saturates Remainder........ Remainder........ * * * * * \\1\\ ASTM procedures are...

  17. Find a Urologist

    MedlinePlus

    ... Fund Annual Fund Alliances & Partner Organizations Cause-Related Marketing Planned Giving Charitable Gift Planning is a powerful ... CareBlog Make a Difference Planned Giving Cause-Related Marketing Research Quick Links Urologic Conditions Financials & Annual Report ...

  18. 31 CFR 594.409 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... technology, including contributions or donations to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of, or received from, any person whose property and...

  19. 31 CFR 594.409 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... technology, including contributions or donations to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of, or received from, any person whose property and...

  20. 31 CFR 544.408 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

  1. 31 CFR 544.408 - Charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

  2. 31 CFR 544.408 - Charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

  3. 31 CFR 544.408 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

  4. 31 CFR 544.408 - Charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

  5. American Association of Suicidology

    MedlinePlus

    ... My AAS | Shopping Cart AMERICAN ASSOCIATION OF SUICIDOLOGY Suicide Prevention is Everyone's Business AAS is a charitable, nonprofit ... AAS Staff Board of Directors Contact Us National Suicide Prevention Week Profile Pictures National Suicide Prevention Week Activities ...

  6. New tax laws require slight shifts in hospitals' funding strategies.

    PubMed

    Bromberg, R S

    1979-07-16

    Recent tax laws that affect hospitals' deferred compensation plans, employment taxes, annuities, foundation grants, unrelated business income, and gifts of appreciated property will not seriously affect charitable giving to hospitals.

  7. 26 CFR 1.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

  8. 26 CFR 25.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

  9. 26 CFR 1.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

  10. 26 CFR 1.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

  11. 26 CFR 25.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

  12. 26 CFR 1.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

  13. 26 CFR 25.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

  14. 26 CFR 1.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

  15. 26 CFR 25.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

  16. 26 CFR 25.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

  17. Find a Brain Tumor Center

    MedlinePlus

    ... Ways to Give Charitable Shopping Close Find a Brain Tumor Center Below is a listing of brain ... center is in your insurance plan’s covered network Brain Tumor Treatment Centers: Filter: Mayo Clinic Arizona Mayo ...

  18. 5 CFR 8601.102 - Prior approval for outside employment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., speaking, or writing that relates to his or her official duties within the meaning of 5 CFR 2635.807(a)(2... charitable, religious, professional, social, fraternal, educational, recreational, public service or civil...

  19. 5 CFR 8601.102 - Prior approval for outside employment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., speaking, or writing that relates to his or her official duties within the meaning of 5 CFR 2635.807(a)(2... charitable, religious, professional, social, fraternal, educational, recreational, public service or civil...

  20. 26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., turkeys, pigeons, and other poultry. A farm includes the improvements thereon. (iv) Qualified conservation... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

  1. 26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., turkeys, pigeons, and other poultry. A farm includes the improvements thereon. (iv) Qualified conservation... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

  2. 26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., hogs, horses, mules, donkeys, sheep, goats, captive furbearing animals, chickens, turkeys, pigeons, and... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

  3. 26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., hogs, horses, mules, donkeys, sheep, goats, captive furbearing animals, chickens, turkeys, pigeons, and... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

  4. 26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., turkeys, pigeons, and other poultry. A farm includes the improvements thereon. (iv) Qualified conservation... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

  5. Promoting accountability: hospital charity care in California, Washington state, and Texas.

    PubMed

    Sutton, Janet P; Stensland, Jeffrey

    2004-05-01

    Debate as to whether private hospitals meet their charitable obligations is heated. This study examines how alternative state approaches for ensuring hospital accountability to the community affects charitable expenditures and potentially affects access to care for the uninsured. Descriptive and multivariate analyses were used to compare private California hospitals' charity care expenditures with those of hospitals in Texas and Washington state. The key finding from this study is that net of hospital characteristics, market characteristics and community need, Texas hospitals were estimated to provide over 3 times more charity care and Washington hospitals were estimated to provide 66% more charity care than California hospitals. This finding suggests that more prescriptive community benefit or charity care requirements may be necessary to ensure that private hospitals assume a larger role in the care of the uninsured.

  6. Mental Health and Self-Esteem of Institutionalized Adolescents Affected by Armed Conflict.

    PubMed

    War, Firdous Ahmad; Ved, Rifat Saroosh; Paul, Mohammad Altaf

    2016-04-01

    The primary purpose of this paper was to compare the epidemiology of mental health problems and self-esteem of conflict hit adolescents living in charitable seminaries with their counterparts brought up in natural homes. Substantive body of the literature illustrates the emotional and behavioral issues experienced by these adolescents. In this study, 27 adolescents from a charitable Muslim seminary and 30 adolescents from a regular school were recruited. Self-report measures and clinical interview were used to measure mental health and self-esteem. The findings indicate that adolescents in institution setting may not be having mental health and self-esteem-related issues when compared to adolescents living in intact by parent homes. While the authors acknowledge the limitations of the study, these findings need further research to examine the causes for these differences.

  7. Running away with health: the urban marathon and the construction of 'charitable bodies'.

    PubMed

    Nettleton, Sarah; Hardey, Michael

    2006-10-01

    The increase in fundraising through mass-participation running events is emblematic of a series of issues pertinent to contemporary conceptualizations of health and illness. This increasingly popular spectacle serves as an indicator of present-day social relationships and broader cultural and ideological values that pertain to health. It highlights contemporary discourses on citizenship; 'active citizens' can ostentatiously fulfil their rights and responsibilities by raising money for those 'in need'. Involvement in such events comprises an example of the current trend for drawing attention to illness, and sharing one's experiences with others. We examine these issues through a consideration of charity advertisements and offer a fourfold typology of runners in terms of their orientations to both mass-participation running and charity. We conclude that 'charitable bodies' are constructed out of the interrelationships between philanthropic institutions, sport and individual performance.

  8. Charitable giving and lay morality: understanding sympathy, moral evaluations and social positions

    PubMed Central

    Sanghera, Balihar

    2015-01-01

    Abstract This paper examines how charitable giving offers an example of lay morality, reflecting people's capacity for fellow‐feeling, moral sentiments, personal reflexivity, ethical dispositions, moral norms and moral discourses. Lay morality refers to how people should treat others and be treated by them, matters that are important for their subjective and objective well‐being. It is a first person evaluative relation to the world (about things that matter to people). While the paper is sympathetic to the ‘moral boundaries’ approach, which seeks to address the neglect of moral evaluations in sociology, it reveals this approach to have some shortcomings. The paper argues that although morality is always mediated by cultural discourses and shaped by structural factors, it also has a universalizing character because people have fellow‐feelings, shared human conditions, and have reason to value. PMID:27546914

  9. Gamble While You Gamble: Electronic Games in Ontario Charitable Gaming Centres.

    PubMed

    Harrigan, Kevin; Brown, Dan; MacLaren, Vance

    Electronic Bingo games have recently appeared in Ontario Charitable Gaming Centres. Here we summarize the characteristics of this novel form of electronic gambling, and give a detailed characterization of one game. We contend that these games have structural characteristics that make them similar to modern Electronic Gaming Machines (EGMs) that feature multiline slots games. These features include a fast and continuous gaming experience, with player adjustable win size and reinforcement rate, a high frequency of losses disguised as wins, and highly salient near misses. Some of these games also have bonus rounds and provide players with a list of recent wins. We conclude that provincial and state gaming authorities should be aware that the placement of Bingo EGMs in existing Bingo facilities may increase problem gambling among an already well-established community of Bingo enthusiasts.

  10. Publications by doctoral candidates at Charité University Hospital, Berlin, from 1998-2008.

    PubMed

    Ziemann, Esther; Oestmann, Jörg-Wilhelm

    2012-05-01

    One quality parameter of medical theses is the number of articles published by the doctoral candidates. Over the course of the past decade the Charité-Universitätsmedizin Berlin has taken steps to improve the quality of the theses completed by its doctoral students in medicine and increase their publication activity. This study was designed to verify the efficacy of these measures and to detect general trends. Medical theses completed in 1998, 2004 and 2008 (sample size >250 for each year) were retrospectively analyzed with regard to associated publications within a 7-year period (from 5 years before completion to 2 years thereafter). Quality and quantity were recorded. Publications found in the PubMed database were evaluated; the impact factor of the publishing journal was used as quality parameter. The sample sizes were 264 for 1998, 316 for 2004, and 316 for 2008. The number of publications per doctoral student increased from 0.78 to 1.39 over the course of the study period, and the average impact factor rose from 2.42 to 3.62. Analysis using the current impact factors of the publishing journals showed an increase from 3.13 to 3.85. The proportion of case reports fell from 12.7% to 8%. The proportion of first authorships remained about the same. The past decade has seen an increase in the number of publications by doctoral students at the Charité and a rise in the average impact factor of the journals concerned.

  11. An analysis of the equivalent dose calculation for the remainder tissues

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

    Zankl, M.; Drexler, G.

    1995-09-01

    In the 1990 Recommendations of the International Commission on Radiological Protection, the risk-weighted quantity {open_quotes}effective dose equivalent{close_quotes} was replaced by a similar quantity, {open_quotes}effective dose.{close_quotes} Among other alterations, the selection of the organs and tissues contributing to the risk-weighted quantity and their respective weighting factors were changed, including a modified definition of the so-called {open_quotes}remainder.{close_quotes} Close consideration of this latter definition shows that is causes certain ambiguities are unexpected effects which are dealt with in the following. For several geometries of external photon irradiation, the numerical differences of two possible methods of evaluating the remainder dose from the doses tomore » ten single organs, namely as arithmetic mean or as mass weighted average, are assessed. It is shown that deviation from these averaging procedures, as prescribed for these cases where a remainder organ receives a higher dose than an organ with a specified weighting factor, cause discontinuities in the energy dependence of the remainder dose and, consequently, also non-additivity of this quantity. These problems are discussed, and it is shown that, although the numerical consequences for the calculation of the effective dose are small, this unsatisfactory situation needs clarification. One approach might be to abolish some of the ICRP guidance relating to the appropriate tissue weighting factors for the remainder tissues and organs and to make other guidance more precise. 14 refs., 12 figs., 2 tabs.« less

  12. 46 CFR 386.13 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... property. This prohibition does not apply to national or local drives for funds for charitable purposes, welfare, health, or other purposes as authorized by the “Manual on Fund Raising Within the Federal Service...

  13. 46 CFR 386.13 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... property. This prohibition does not apply to national or local drives for funds for charitable purposes, welfare, health, or other purposes as authorized by the “Manual on Fund Raising Within the Federal Service...

  14. 46 CFR 386.13 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... property. This prohibition does not apply to national or local drives for funds for charitable purposes, welfare, health, or other purposes as authorized by the “Manual on Fund Raising Within the Federal Service...

  15. 46 CFR 386.13 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... property. This prohibition does not apply to national or local drives for funds for charitable purposes, welfare, health, or other purposes as authorized by the “Manual on Fund Raising Within the Federal Service...

  16. 31 CFR 593.408 - Charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

  17. 31 CFR 593.408 - Charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

  18. 31 CFR 593.408 - Charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

  19. 31 CFR 593.408 - Charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

  20. 31 CFR 593.408 - Charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

  1. 42 CFR 54.8 - Right to services from an alternative provider.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

  2. 42 CFR 54.8 - Right to services from an alternative provider.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

  3. 42 CFR 54.8 - Right to services from an alternative provider.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

  4. 42 CFR 54.8 - Right to services from an alternative provider.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

  5. 42 CFR 54.8 - Right to services from an alternative provider.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

  6. 26 CFR 20.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

  7. 26 CFR 20.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

  8. 26 CFR 20.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

  9. 26 CFR 20.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

  10. 26 CFR 20.7520-2 - Valuation of charitable interests.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

  11. The association of fast food consumption with poor dietary outcomes and obesity among children: is it the fast food or the remainder of the diet?123

    PubMed Central

    Poti, Jennifer M; Duffey, Kiyah J

    2014-01-01

    Background: Although fast food consumption has been linked to adverse health outcomes, the relative contribution of fast food itself compared with the rest of the diet to these associations remains unclear. Objective: Our objective was to compare the independent associations with overweight/obesity or dietary outcomes for fast food consumption compared with dietary pattern for the remainder of intake. Design: This cross-sectional analysis studied 4466 US children aged 2–18 y from NHANES 2007–2010. Cluster analysis identified 2 dietary patterns for the non–fast food remainder of intake: Western (50.3%) and Prudent. Multivariable-adjusted linear and logistic regression models examined the association between fast food consumption and dietary pattern for the remainder of intake and estimated their independent associations with overweight/obesity and dietary outcomes. Results: Half of US children consumed fast food: 39.5% low-consumers (≤30% of energy from fast food) and 10.5% high-consumers (>30% of energy). Consuming a Western dietary pattern for the remainder of intake was more likely among fast food low-consumers (OR: 1.51; 95% CI: 1.24, 1.85) and high-consumers (OR: 2.21; 95% CI: 1.60, 3.05) than among nonconsumers. The remainder of diet was independently associated with overweight/obesity (β: 5.9; 95% CI: 1.3, 10.5), whereas fast food consumption was not, and the remainder of diet had stronger associations with poor total intake than did fast food consumption. Conclusions: Outside the fast food restaurant, fast food consumers ate Western diets, which might have stronger associations with overweight/obesity and poor dietary outcomes than fast food consumption itself. Our findings support the need for prospective studies and randomized trials to confirm these hypotheses. PMID:24153348

  12. 76 FR 44608 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Current...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-26

    ... which volunteers participate, and the prevalence of volunteering more than 120 miles from home or volunteering abroad. It also provides information on civic engagement and charitable donations. The BLS has...

  13. Career listings.

    PubMed

    1994-01-12

    Nursing Standard regrets that it is no longer able to take listings over the telephone because of unprecedented demand. Readers are reminded that the listings section is for the use of charitable and professional organisations, unions and health authorities to publicise forthcoming events.

  14. Hospice Care

    MedlinePlus

    ... can also be found online . Information about the types of costs covered by a particular private policy is available from a hospital business office or hospice social worker, or directly from the insurance company. Local civic, charitable, or religious organizations may also ...

  15. NIH MedlinePlus the Magazine: Health, Medical & Wellness Articles

    MedlinePlus

    ... to the Web site for NIH MedlinePlus, the magazine. Our purpose is to present you with the ... sponsorship and other charitable donations for NIH MedlinePlus magazine's publication and distribution, many more thousands of Americans ...

  16. Stennis Space Center kicks off 2009 CFC emphasis

    NASA Image and Video Library

    2009-10-29

    Using American sign language, Greg Crapo, right, director of de l'Ep e Deaf Center Inc. in Biloxi , Miss., helps Shanda Bennett of the Environmental Protection Agency at NASA's John C. Stennis Space Center spell out her name. Bennett is joined by colleague Charles Kennedy during a tour of charitable organization displays for the kickoff of the Stennis portion of the 2009 Combined Federal Campaign emphasis on Oct. 29. The CFC is the world's largest annual workplace charity effort. Contributions to the campaign support organizations providing health and human service benefits throughout the world. Stennis employees give tens of thousands of dollars through the campaign each year, including a $198,000 in gifts in 2008. This year, the Stennis goal is $200,000. For the kickoff, a number of charitable organizations provided displays at Stennis, providing employees an opportunity to see - and choose - where their contributions can be directed.

  17. [Forensic age determination in living individuals at the Institute of Legal Medicine in Berlin (Charité): analysis of the expert reports from 2001 to 2007].

    PubMed

    Schmidt, Sven; Knüfermann, Raidun; Tsokos, Michael; Schmeling, Andreas

    2009-01-01

    The analysis included the age reports provided by the Institute of Legal Medicine in Berlin (Charité) in the period from 2001 to 2007. A total of 416 age estimations were carried out, 289 in criminal and 127 in civil proceedings. 357 of the examined individuals were male, 59 were female. The vast majority of the individuals came from Vietnam. In 112 cases, there were no deviations between the indicated age and the estimated minimum age, while the actual age of the individuals was partly clearly above the estimated age. In 300 cases, there were discrepancies of up to 11 years between the indicated age and the estimated age. The study demonstrates that forensic age estimation in living individuals can make an important contribution to legal certainty.

  18. Publishing priorities of biomedical research funders

    PubMed Central

    Collins, Ellen

    2013-01-01

    Objectives To understand the publishing priorities, especially in relation to open access, of 10 UK biomedical research funders. Design Semistructured interviews. Setting 10 UK biomedical research funders. Participants 12 employees with responsibility for research management at 10 UK biomedical research funders; a purposive sample to represent a range of backgrounds and organisation types. Conclusions Publicly funded and large biomedical research funders are committed to open access publishing and are pleased with recent developments which have stimulated growth in this area. Smaller charitable funders are supportive of the aims of open access, but are concerned about the practical implications for their budgets and their funded researchers. Across the board, biomedical research funders are turning their attention to other priorities for sharing research outputs, including data, protocols and negative results. Further work is required to understand how smaller funders, including charitable funders, can support open access. PMID:24154520

  19. The self-protective altruist: terror management and the ambivalent nature of prosocial behavior.

    PubMed

    Hirschberger, Gilad; Ein-Dor, Tsachi; Almakias, Shaul

    2008-05-01

    Three studies examined the hypothesis that mortality salience (MS) will increase prosocial behaviors when the prosocial cause promotes terror management processes. However, when the prosocial cause interferes with these processes, MS will reduce prosocial behavior. In Study 1, following a MS procedure, participants indicated their willingness to donate money to charity or to donate to an organ donation organization. In Study 2, a research assistant randomly distributed fliers with reminders of death or back pain, and another research assistant solicited participants' assistance from either a charitable fund booth or an organ donation booth. Study 3 examined the impact of MS on helping a wheelchair-bound confederate or a walking confederate. The results indicated that MS increased charitable donations and increased help to a walking confederate. However, MS significantly decreased organ donation card signings and decreased help to a wheelchair-bound confederate. The discussion examines the tension between personal fear and worldview validation.

  20. Overcoming beneficiary race as an impediment to charitable donations: social dominance orientation, the experience of moral elevation, and donation behavior.

    PubMed

    Freeman, Dan; Aquino, Karl; McFerran, Brent

    2009-01-01

    Three studies examined the relationship between social dominance orientation (SDO), the experience of moral elevation, and Whites' donations to charitable organizations. Study 1 used video clips depicting acts of moral excellence to elicit a state of moral elevation (a distinctive feeling of warmth and expansion, which is accompanied by admiration, affection, and even love for people whose exemplary moral behavior is being observed). Results show that moral elevation increased participants' willingness to donate to a Black-oriented charity and attenuated the negative effect of the group-based dominance (GBD) component of SDO on donation behavior. Studies 2 and 3 replicate and extend these findings by using a written story to elicit a state of moral elevation and examining actual donations to a Black-oriented charity. Results show that moral elevation increased donations to the Black-oriented charity and neutralized the negative influence of GBD.

Some links on this page may take you to non-federal websites. Their policies may differ from this site.
Top