Sample records for tax exempt status

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

    PubMed

    Ricaud, John S

    2006-06-01

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

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

    ERIC Educational Resources Information Center

    Ferriter, Kaye B.; Kalick, Laura

    1995-01-01

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

  3. 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.

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

    ERIC Educational Resources Information Center

    Hopkins, Bruce R.

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

  5. Tax Exempt Organizations and Commercially Sponsored Scientific Research.

    ERIC Educational Resources Information Center

    Kertz, Consuelo Lauda

    1982-01-01

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

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

    PubMed

    Annis, R; Kistner, W G

    1988-04-01

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

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

    PubMed

    Peregrine, M W

    1994-06-01

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

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

    PubMed

    Woods, LaVerne; Osborne, Michele

    2002-01-01

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

  9. 77 FR 12202 - Public Inspection of Material Relating to Tax-Exempt Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-29

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

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

    PubMed

    Byrd, James D; Landry, Amy

    2012-01-01

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

  11. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

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

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

    PubMed

    Hudson, T

    1990-10-20

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

  13. 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.

  14. Tax-exempts feeling the heat.

    PubMed

    Greene, J

    1995-11-20

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

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

    PubMed

    Schieble, M T

    1992-05-01

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

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

    PubMed

    Griffith, Gerald M

    2002-01-01

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

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

    PubMed

    Jenkins, Stan

    2004-01-01

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

  18. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

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

  19. 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.

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

    PubMed Central

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

    2018-01-01

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

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

    PubMed

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

    2018-01-01

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

  2. IRS issues guidance on tax-exempt bond requirements.

    PubMed

    Kalick, L

    1998-07-01

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

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

    PubMed

    Griffith, G M

    1996-01-01

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

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

    PubMed

    Sanders, Michael I

    2005-01-01

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

  5. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false State and local tax... GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of exemption. Evidence needed to establish exemption from State or local taxes depends on the...

  6. ABC's of monitoring federal tax exemption.

    PubMed

    Sanborn, A B; MacKelvie, C F

    1988-10-01

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

  7. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  8. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. Alternatives to the University Property Tax Exemption

    ERIC Educational Resources Information Center

    Rokoff, Gerald

    1973-01-01

    Discusses the fiscal burden of the property tax exemption and analyzes alternative responses to the problem. Suggests that subsidization of private universities through the property tax exemption should be accompanied by direct state payments to local governments that host educational institutions. (Author)

  13. 24 CFR 1000.244 - If the recipient has made a good-faith effort to negotiate a cooperation agreement and tax-exempt...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 24 CFR 1000.244 - If the recipient has made a good-faith effort to negotiate a cooperation agreement and tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Covered tax-exempt entities. 53.4965-2 Section... Covered tax-exempt entities. (a) In general. Under section 4965(c), the term “tax-exempt entity” refers to entities that are described in sections 501(c), 501(d), or 170(c) (other than the United States), Indian...

  16. Federal Tax Exemption Status of the Private Nonprofit Art Association.

    ERIC Educational Resources Information Center

    Rodriguez, Edward J.

    1978-01-01

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

  17. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  18. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  2. 27 CFR 26.201 - Products exempt from tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Products exempt from tax. 26.201 Section 26.201 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Coming Into the United States From the Virgin Islands § 26.201 Products exempt from tax. (a) General...

  3. 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.

  4. 48 CFR 2129.305 - State and local tax exemptions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false State and local tax exemptions. 2129.305 Section 2129.305 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT... TAXES State and Local Taxes 2129.305 State and local tax exemptions. (a) FAR 29.305 is modified for the...

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

    PubMed

    Anthony, M F

    1997-01-01

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

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

    PubMed

    Sullivan, T J

    1992-01-01

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

  7. State income tax policy and family size: fertility and the dependency exemption.

    PubMed

    Whittington, L A

    1993-10-01

    Data from the Panel Study on Income Dynamics, excluding the low income Survey of Economic Opportunity, were used to test an empirical model of the relationship between US state tax exemption values and tax rates for couples and fertility. Income is held constant so that the real tax exemption value is affected by changes in tax rates, the price level, or the statutory value of the exemption. Prior research by Whittington et al. found a positive relationship between births and the federal exemption between 1979-83 for 294 households. The tax value of the exemption varies widely across states. There are 41 states with substantial personal income taxes, while seven states have no state personal income taxes. A very limited tax on personal income is collected in Tennessee, New Hampshire, and Connecticut. Pennsylvania has no dependency exemption. The range in exemption varies from $1500 in Georgia to $300 in Alabama. Tax credits in lieu of exemptions vary from $6 in Arkansas to $85 in Oregon. Tax rates also vary across states. The value of the exemption lowers the cost of a child and is not constant over time. Six models are specified. Model 1 uses combined state and federal exemptions. Models 2 and 3 use a lagged combined exemption value of one and two years. Models 4 and 6 use state exemptions separated from federal exemptions. Model 5 uses a lag of one year, and model 6 uses a lag of two years. The estimation results of the conditional logit (Chamberlain) Model 1 show a negative and significant coefficient, which suggests that exemptions are not an incentive for births. In Models 2 and 3, the coefficient is positive and significant. In Model 4, the pattern of Model 1 holds except the sign is positive. In Models 5 and 6, the federal exemption is positive and significant, and the state exemption is negative and significant. When substitution is made with the means of the predicted values for the exemption, Models 1-4 all become positive and significant. In models with

  8. The coming changes in tax-exempt health care finance.

    PubMed

    Carlile, L L; Serchuk, B M

    1995-01-01

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

  9. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 78 FR 56841 - Arbitrage Rebate Overpayments on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

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

  11. 48 CFR 629.202-70 - Exemptions from other Federal taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Exemptions from other Federal taxes. 629.202-70 Section 629.202-70 Federal Acquisition Regulations System DEPARTMENT OF STATE... taken out of the United States may be exempt from retail taxes or manufacturers excise taxes, in...

  12. 48 CFR 970.2902-3 - Other Federal tax exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  13. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 1.337(d)-4 - Taxable to tax-exempt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 7 CFR 3565.6 - Inclusion of tax-exempt debt.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 7 CFR 3565.6 - Inclusion of tax-exempt debt.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  18. 7 CFR 3565.6 - Inclusion of tax-exempt debt.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  19. 7 CFR 3565.6 - Inclusion of tax-exempt debt.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. Alternative funding policies for the uninsured: exploring the value of hospital tax exemption.

    PubMed

    Kane, N M; Wubbenhorst, W H

    2000-01-01

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

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

    ERIC Educational Resources Information Center

    Harvard Law Review, 1979

    1979-01-01

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

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

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

    PubMed Central

    Kane, Nancy M.; Wubbenhorst, William H.

    2000-01-01

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

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

    PubMed

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

    2013-04-18

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

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

    ERIC Educational Resources Information Center

    Stern, Sue S.; Sullivan, Richard B.

    1976-01-01

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

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

    PubMed

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

    2015-07-01

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

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

    PubMed

    Seay, J D

    1992-01-01

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

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

    PubMed

    Lough, S B; O'Hare, P K

    2000-12-01

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

  11. 19 CFR 351.517 - Exemption or remission upon export of indirect taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. Tax-exempt bonds and sponsored research.

    PubMed

    Ballard, Frederic L

    2003-01-01

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

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

    PubMed

    Hellinger, Fred Joseph

    2009-02-01

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

  14. Making Tax-Exempt Capital Financing Work.

    ERIC Educational Resources Information Center

    Kavanagh, Richard E.

    1985-01-01

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

  15. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  19. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  1. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  2. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    PubMed Central

    2015-01-01

    US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers. PMID:26378844

  6. Tax-Exempt Leasing for Colleges and Universities.

    ERIC Educational Resources Information Center

    Eden, C. Gregory H.

    1987-01-01

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

  7. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

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

  8. State Sales Tax and Assistive Technology: Securing Exemptions for Sensory, Communication, and Mobility Aids.

    ERIC Educational Resources Information Center

    Mendelsohn, Steven

    This paper examines issues involved in identifying and securing sales tax exemptions to curtail the potential negative impact of state sales taxes on assistive technology. Chapter I discusses the nature of sales taxes, including their definition, their impact, their structure and administration, and the sources of exemptions. Chapter II considers…

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

    PubMed

    Singh, Simone Rauscher

    2013-01-01

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

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

    PubMed

    Hallam, K

    1998-06-08

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

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

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

    Not Available

    1985-09-01

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

  12. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    PubMed

    Smith, Pamela C

    2004-01-01

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

  14. 76 FR 55255 - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-07

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

  15. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 76 FR 55256 - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-07

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

  17. 28 CFR 16.93 - Exemption of Tax Division Systems-limited access.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    PubMed

    Solomon, J E

    1992-07-01

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

  19. Cost of tax-exempt health benefits in 1998.

    PubMed

    Sheils, J; Hogan, P

    1999-01-01

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

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

    PubMed

    Sanders, S M

    1995-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  2. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  3. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    PubMed

    Ostlund, Grant; Cheney, John E

    2011-07-01

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

  9. 19 CFR 351.518 - Exemption, remission, or deferral upon export of prior-stage cumulative indirect taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. The cost of tax-exempt health benefits in 2004.

    PubMed

    Sheils, John; Haught, Randall

    2004-01-01

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

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

    PubMed Central

    Carpenter, C E

    1992-01-01

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

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

    PubMed

    Carpenter, C E

    1992-12-01

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

  17. 48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    PubMed

    Taylor, Mark

    2005-09-19

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

  19. Adverse tax rulings affect exemptions for clergy and religious.

    PubMed

    Veres, J A

    1986-12-01

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

  20. 27 CFR 26.36 - Products exempt from tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 26 CFR 301.7510-1 - Exemption from tax of domestic goods purchased for the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Exemption from tax of domestic goods purchased for the United States. 301.7510-1 Section 301.7510-1 Internal Revenue INTERNAL REVENUE SERVICE... Proceedings Civil Actions by the United States § 301.7510-1 Exemption from tax of domestic goods purchased for...

  2. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  3. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  4. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  5. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  6. Real Estate Tax Exemption for Continuing Education Programs.

    ERIC Educational Resources Information Center

    Charters, Alexander N.

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

  7. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

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

    1993-12-01

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

  9. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. A review of state legislation and a state legislator survey related to not-for-profit hospital tax exemption and health care for the indigent.

    PubMed

    Jervis, Kathryn J

    2005-01-01

    This study examines recent states' legislation related to the not-for-profit (NFP) hospital tax exemption and care to the uninsured and underinsured, and compares these legislative provisions to a past survey of state legislators' opinions about appropriate criteria for the NFP hospital tax exemption. To be tax-exempt, hospitals need to provide services that benefit the community. The problem lies in the ambiguous nature of the community benefits standard and the type of information required for compliance with the standard. As a consequence, NFP hospital tax-exemption challenges have occurred across the nation, resulting most recently in a federal class action lawsuit against NFP hospitals across several states. Empirical research has examined whether the NFP hospital tax exemption is justified based on the amount of community benefits and charitable care provided, without examining the type of policy alternatives that might be proposed by legislators who are responsible to change and create tax-exemption regulations. This article surveys state legislators and examines state legislation. The survey reveals that legislators from states with tax-exempt challenge activity focus more narrowly on the provision of charitable care and that state legislators consider quantitative information to be as important as qualitative information for the tax-exemption decision. Essentially, the survey predicts that state legislation would focus primarily on charitable care policy and indigent care guidelines, which is confirmed by the review of recent state legislation; however, there is still much variation in tax-exemption legislation between states. More standardization is needed to address the needs of indigent patients equitably.

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

    PubMed

    Carpenter, C E

    1991-01-01

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

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

    ERIC Educational Resources Information Center

    Mawdsley, Ralph D.

    1991-01-01

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

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

    PubMed

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

    2017-04-01

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

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

    PubMed

    Singh, Simone R; Young, Gary J

    2017-12-01

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

  15. 22 countries: tax relief for vaccines, ORS, and contraceptives.

    PubMed

    Krasovec, K; Connor, C

    1999-01-01

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

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

    PubMed

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

    2015-03-18

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

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

    PubMed

    Ambrose, Jim; Harris, Andrew

    2006-08-01

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

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

    PubMed

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

    2018-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. Proposed regs address new hospital tax-exemption requirements.

    PubMed

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

    2013-03-01

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

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

    ERIC Educational Resources Information Center

    Moran, Gerald P.

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

  3. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  4. Intermediate tax sanctions: an overview.

    PubMed

    Peregrine, M W

    1997-07-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

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

    2017-12-01

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

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

    PubMed

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

    2015-05-01

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

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

    PubMed Central

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

    2015-01-01

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

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

    ERIC Educational Resources Information Center

    Martin, Larry R. G.

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

  10. 26 CFR 1.142(f)(4)-1 - Manner of making election to terminate tax-exempt bond financing.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

    Evans, Melanie

    2008-08-04

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

  12. 48 CFR 629.101 - Resolving tax problems.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. Shared service alternatives offer flexibility and tax benefits.

    PubMed

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

    1985-05-01

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

  15. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 26 CFR 1.56A-5 - Tax carryovers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 47 CFR 0.304 - Authority for determinations of exempt telecommunications company status.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 1 2013-10-01 2013-10-01 false Authority for determinations of exempt telecommunications company status. 0.304 Section 0.304 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... determinations of exempt telecommunications company status. Authority is delegated to the Chief, Wireline...

  20. 47 CFR 0.304 - Authority for determinations of exempt telecommunications company status.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 1 2012-10-01 2012-10-01 false Authority for determinations of exempt telecommunications company status. 0.304 Section 0.304 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... determinations of exempt telecommunications company status. Authority is delegated to the Chief, Wireline...

  1. 47 CFR 0.304 - Authority for determinations of exempt telecommunications company status.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 1 2014-10-01 2014-10-01 false Authority for determinations of exempt telecommunications company status. 0.304 Section 0.304 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... determinations of exempt telecommunications company status. Authority is delegated to the Chief, Wireline...

  2. 47 CFR 0.304 - Authority for determinations of exempt telecommunications company status.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 1 2011-10-01 2011-10-01 false Authority for determinations of exempt telecommunications company status. 0.304 Section 0.304 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... determinations of exempt telecommunications company status. Authority is delegated to the Chief, Wireline...

  3. 47 CFR 0.304 - Authority for determinations of exempt telecommunications company status.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Authority for determinations of exempt telecommunications company status. 0.304 Section 0.304 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... determinations of exempt telecommunications company status. Authority is delegated to the Chief, Wireline...

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

    PubMed

    Smith, Pamela C

    2006-01-01

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

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

    PubMed

    Jaklevic, Mary Chris

    2002-03-04

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

  6. 75 FR 30776 - Exemption of Foreign Air Carriers From Excise Taxes; Review of Finding of Reciprocity (Ecuador...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-02

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

  7. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  8. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 26 CFR 49.4253-3 - Exemption for certain organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

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

    2009-05-01

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

  13. Can Soft Drink Taxes Reduce Population Weight?

    PubMed

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

    2010-01-01

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

  14. Can Soft Drink Taxes Reduce Population Weight?

    PubMed Central

    Fletcher, Jason M.; Frisvold, David

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Chou, Donald; And Others

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

  16. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 26 CFR 49.4253-2 - Exemption for news services.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 26 CFR 49.4253-2 - Exemption for news services.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. 26 CFR 49.4253-2 - Exemption for news services.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. Considering the health care entity C corporation conversion to tax pass-through entity status.

    PubMed

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

  2. 26 CFR 48.0-3 - Exemption certificates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

    Bromberg, R S

    1980-12-01

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

  4. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 76 FR 68066 - Addition of the Cook Islands to the List of Nations Entitled to Special Tonnage Tax Exemption

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-03

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

  6. Cut income taxes with reorganization planning.

    PubMed

    Miller, J E

    1985-04-01

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

  7. Montana fuel tax refunds : draft final report.

    DOT National Transportation Integrated Search

    2011-11-01

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

  8. 75 FR 19959 - Uilk Wind Farm, LLC; Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-16

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EG10-17-000] Uilk Wind Farm, LLC; Notice of Effectiveness of Exempt Wholesale Generator Status April 9, 2010. Take notice that during the month March, 2010, the status of the above-captioned entities as Exempt Wholesale Generators...

  9. 18 CFR 366.7 - Procedures for obtaining exempt wholesale generator and foreign utility company status.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... obtaining exempt wholesale generator and foreign utility company status. 366.7 Section 366.7 Conservation of... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND... Procedures for obtaining exempt wholesale generator and foreign utility company status. (a) Self...

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

    ERIC Educational Resources Information Center

    Saunders, G. Stephen

    1978-01-01

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

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

    PubMed

    Taylor, Mark

    2004-11-22

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

  12. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Roark, Stephen J.; Danley, Lisa M.

    1991-01-01

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

  14. 26 CFR 1.1402(e)-5A - Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

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

    2013-04-01

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

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

    PubMed Central

    Singh, Simone Rauscher; Jacobson, Peter D.

    2013-01-01

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

  17. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 1.7872-5 - Exempted loans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

    McCue, M J

    1997-01-01

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

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

    PubMed

    Evans, Melanie

    2007-06-04

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

  1. 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...

  2. 26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Wolf, Sara Straight

    1975-01-01

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

  4. 26 CFR 1.7872-5T - Exempted loans (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 1.4-1 - Number of exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. MMR vaccination status of children exempted from school-entry immunization mandates.

    PubMed

    Buttenheim, Alison M; Sethuraman, Karthik; Omer, Saad B; Hanlon, Alexandra L; Levy, Michael Z; Salmon, Daniel

    2015-11-17

    Child immunizations are one of the most successful public health interventions of the past century. Still, parental vaccine hesitancy is widespread and increasing. One manifestation of this are rising rates of nonmedical or "personal beliefs" exemptions (PBEs) from school-entry immunization mandates. Exemptions have been shown to be associated with increased risk of disease outbreak, but the strength of this association depends critically on the true vaccination status of exempted children, which has not been assessed. To estimate the true measles-mumps-rubella (MMR) vaccination status of children with PBEs. We use administrative data collected by the California Department of Public Health in 2009 and imputation to estimate the MMR vaccination status of children with PBEs under varying scenarios. Results from 2009 surveillance data indicate MMR1/MMR2 coverage of 18-47% among children with PBEs at typical schools and 11-34% among children with PBEs at schools with high PBE rates. Imputation scenarios point to much higher coverage (64-92% for MMR1 and 25-58% for MMR2 at typical schools; 49-90% for MMR1 and 16-63% for MMR2 at high PBE schools) but still below levels needed to maintain herd immunity against measles. These coverage estimates suggest that prior analyses of the relative risk of measles associated with vaccine refusal underestimate that risk by an order of magnitude of 2-10 times. Copyright © 2015 Elsevier Ltd. All rights reserved.

  7. MMR vaccination status of children exempted from school-entry immunization mandates

    PubMed Central

    Sethuraman, Karthik; Omer, Saad B.; Hanlon, Alexandra L.; Levy, Michael Z.; Salmon, Daniel

    2015-01-01

    BACKGROUND Child immunizations are one of the most successful public health interventions of the past century. Still, parental vaccine hesitancy is widespread and increasing. One manifestation of this are rising rates of nonmedical or “personal beliefs” exemptions (PBEs) from school-entry immunization mandates. Exemptions have been shown to be associated with increased risk of disease outbreak, but the strength of this association depends critically on the true vaccination status of exempted children, which has not been assessed. OBJECTIVE To estimate the true measles-mumps-rubella (MMR) vaccination status of children with PBEs. METHODS We use administrative data collected by the California Department of Public Health in 2009 and imputation to estimate the MMR vaccination status of children with PBEs under varying scenarios. RESULTS Results from 2009 surveillance data indicate MMR1/MMR2 coverage of 18–47% among children with PBEs at typical schools and 11–34% among children with PBEs at schools with high PBE rates. Imputation scenarios point to much higher coverage (64–92% for MMR1 and 25–58% for MMR2 at typical schools; 49–90% for MMR1 and 16–63% for MMR2 at high PBE schools) but still below levels needed to maintain herd immunity against measles. CONCLUSIONS These coverage estimates suggest that prior analyses of the relative risk of measles associated with vaccine refusal underestimate that risk by an order of magnitude of 2–10 times. PMID:26431991

  8. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  10. 26 CFR 1.6016-2 - Contents of declaration of estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    ERIC Educational Resources Information Center

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

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

  15. Tax Arbitrage by Colleges and Universities. A CBO Study

    ERIC Educational Resources Information Center

    Congressional Budget Office, 2010

    2010-01-01

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

  16. 40 CFR 600.513-81 - Gas Guzzler Tax.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  17. The sugar tax - An opportunity to advance oral health.

    PubMed

    Wordley, V; Lee, H; Lomazzi, M; Bedi, R

    2017-07-07

    The new sugar tax was recently announced by Government, aiming to combat obesity through investment in school sports. Dental professionals should seize this rare opportunity to raise awareness of the other adverse effects of sugar; young children continue to suffer alarmingly high rates of dental cavities in the UK. A significant amount of money raised through the levy must be reinvested into ensuring fluoride toothpaste is more affordable. Since daily use of fluoride toothpaste is the most effective evidence-based oral health preventative measure that is widely used, this should receive tax exemption status from the government as a means of universal oral health prevention. There must also be a re-investment in innovative oral health education so that the next generation of children will alter their mind set about sugar. Oral health prevention advice must be tightly integrated into general health messages.

  18. 77 FR 21761 - Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-11

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale Generator Status Docket Nos. Bishop Hill Interconnection LLC........ EG12-24-000. Tenaska Washington Partners, L.P....... EG12-25-000. Pattern Santa Isabel LLC EG12-26-000. Mariposa Energy, LLC EG12...

  19. 26 CFR 1.511-1 - Imposition and rates of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 1.511-1 - Imposition and rates of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    PubMed

    Taylor, Mark

    2002-06-17

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

  2. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  3. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  4. 76 FR 59677 - Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-27

    .... EG11-92-000 Pocahontas Prairie Wind, LLC..... Docket No. EG11-93-000 Hatch Solar Energy Center I, LLC... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale Generator Status LWP Lessee, LLC Docket No. EG11-89-000 El Segundo Energy Center LLC..... Docket...

  5. 77 FR 69618 - Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-20

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale Generator Status Docket Nos. NRG Solar Borrego I LLC EG12-96-000 Energy Alternatives Wholesale, LLC..... EG12-97-000 Brookfield Smoky Mountain Hydropower EG12-98-000 LLC. Horse Butte Wind I LLC EG12...

  6. Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1979

    1979-01-01

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

  7. 76 FR 44900 - Notice of Effectiveness of Exempt Wholesale; Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale; Generator Status July 13, 2011. Yuba City Cogeneration Docket Nos. EG11-74-000 Partners, LP. Dempsey Ridge Wind Farm, LLC. EG11-75-000 Howard Wind LLC EG11-76-000 Highland North LLC EG11-77-000 KES...

  8. 75 FR 4373 - Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-27

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale Generator Status January 20, 2010. Docket Nos. Gilberton Power Company EG10-1-000 CPV Keenan II Renewable Energy EG10-2-000 Vantage Wind Energy LLC EG10-3-000 Three Buttes Windpower, LLC EG10-4-000 Grant...

  9. 78 FR 52523 - Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-23

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale Generator Status Docket Nos. Dominion Bridgeport Fuel Cell, LLC EG13-31-000 Arlington Valley Solar Energy II, LLC EG13-32-000 Solar Star California XIX, LLC EG13-33-000 Solar Star California XX, LLC EG13...

  10. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. 77 FR 3759 - Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-25

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale Generator Status Docket Nos. Agua Caliente Solar, LLC EG12-1-000 Windpower Partners 1993, L.P EG12-2-000 South Chestnut LLC EG12-3-000 Sandy Creek Energy Associates, L.P..... EG12-4-000 AES New Creek...

  14. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. The UK sugar tax - a healthy start?

    PubMed

    Jones, C M

    2016-07-22

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

  16. 26 CFR 48.4041-20 - Partially exempt methanol and ethanol fuel.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 26 CFR 48.4041-20 - Partially exempt methanol and ethanol fuel.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 26 CFR 48.4041-20 - Partially exempt methanol and ethanol fuel.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 48.4041-20 - Partially exempt methanol and ethanol fuel.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. Bridging the Gap: District Use of Tax Anticipation Notes.

    ERIC Educational Resources Information Center

    Lipnick, Linda Hird

    1994-01-01

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

  1. 77 FR 9225 - Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-16

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale Generator Status Docket Nos. Fire Island Wind, LLC EG12-9-000 Kaheawa Wind Power II, LLC EG12-12-000 Broken Bow Wind, LLC EG12-13-000 Crofton Bluffs Wind, LLC EG12-14-000 NRG Texas Power LLC EG12-15...

  2. 77 FR 64503 - Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-22

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale Generator Status Docket Nos. A V Solar Ranch 1, LLC EG12-83-000 Spion Kop Wind, LLC EG12-84-000... Windpower IA, LLC EG12-87-000 Los Vientos Windpower IB, LLC EG12-88-000 Mehoopany Wind Energy LLC EG12-89...

  3. 76 FR 27312 - Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-11

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Notice of Effectiveness of Exempt Wholesale Generator Status Docket Nos. Settlers Trail Wind Farm, LLC EG11-52-000. Avenal Park LLC EG11-53-000. Sand Drag LLC EG11-54-000. Sun City Project LLC EG11-55-000. Coyote Canyon Energy LLC EG11-56-000...

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

    PubMed

    Gorovitz, Eric

    2017-03-01

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

  5. 26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    PubMed

    Bernet, Patrick M; Getzen, Thomas E

    2008-03-01

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

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

    ERIC Educational Resources Information Center

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

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

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

    ERIC Educational Resources Information Center

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

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

  12. 19 CFR 4.21 - Exemptions from tonnage taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. 19 CFR 4.21 - Exemptions from tonnage taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 19 CFR 4.21 - Exemptions from tonnage taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. Strategies can enhance rural hospital viability.

    PubMed

    Hyatt, T K

    1991-07-01

    Although some rural hospitals struggle to remain financially viable, the Internal Revenue Service (IRS) often shows greater flexibility in interpreting regulations for tax-exempt hospitals in rural areas. To take advantage of this flexibility, rural facilities should understand issues affecting Federal tax-exempt status, such as private benefit, private inurement, and unrelated business income. A not-for-profit, rural healthcare facility well versed in tax-exempt regulations and their interpretations by the IRS can structure recruitment and retention programs, joint ventures, unrelated businesses, and even cooperative coalitions to enhance its financial well-being without endangering its tax exemption.

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

    ERIC Educational Resources Information Center

    Department of the Treasury, Washington, DC.

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

  17. 32 CFR 701.113 - PA exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.113 PA exemptions. (a) Exempt systems of records. 5... records that is filed in a non-exempt system of records retains its exempt status. (e) Types of exemptions.... They are: (i) “(k)(1)”: Information which is properly classified under E.O. in the interest of national...

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

    PubMed

    1989-01-01

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

  19. Beyond the Reagan tax proposal: hospital capital management strategies.

    PubMed

    Harris, J P

    1985-11-01

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

  20. 19 CFR 351.510 - Indirect taxes and import charges (other than export programs).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 27 CFR 5.32b - Petitions for exemption from major food allergen labeling.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

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

  3. 27 CFR 7.22b - Petitions for exemption from major food allergen labeling.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 27 CFR 4.32b - Petitions for exemption from major food allergen labeling.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  7. 48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  8. 48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  9. 48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  10. 48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  11. 26 CFR 49.4253-5 - Exemption for items otherwise taxed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 49.4253-5 - Exemption for items otherwise taxed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. Disparities in cigarette tax exposure by race, ethnicity, poverty status and sexual orientation, 2006-2014, USA.

    PubMed

    Golden, Shelley D; Kong, Amanda Y; Lee, Joseph G L; Ribisl, Kurt M

    2018-03-01

    Cigarette excise taxes are an effective tobacco control strategy but they vary geographically due to differences in state and local taxation. There are also pronounced sociodemographic differences in community composition, suggesting that different population groups might face vastly different cigarette excise tax rates. In this study, we examine how cigarette excise tax rates differ for population groups defined by race, ethnicity, poverty status, and sexual orientation, and how these differences have evolved over time. We constructed annual cigarette tax rates in 109 mutually exclusive jurisdictions within the United States (U.S.) between 2006 and 2014. After merging with Census sociodemographic data, we calculated annual cigarette excise tax exposures for each population group as the average of each place-based tax, weighted by the proportion of the group living there. In 2014, the average U.S. resident was required to pay $2.68 in cigarette taxes, more than 60% of which was due to state and local taxation. On average, Asian/Native Hawaiian and Other Pacific Islander populations faced the highest average tax ($2.95), which was $0.44 more than American Indian populations. Local taxes disproportionately augmented state and federal taxes for non-White populations, same-sex couples, and people living in poverty. Geographic variation in cigarette excise taxes produces sociodemographic variation in cigarette tax exposure. Raising cigarette taxes specifically in those places where groups at risk for tobacco-related disease are more likely to live, or otherwise creating geographically uniform tax levels, could reduce important disparities in cigarette smoking. Copyright © 2017. Published by Elsevier Inc.

  14. How the new tax act affects practice sales.

    PubMed

    Bramson, J

    1993-12-01

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

  15. 26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. Why nonprofits? Hospitals and the future of American health care.

    PubMed

    Gray, B H

    1992-01-01

    The future of the nonprofit hospital depends on its relationship to the for-profit and governmental sectors of our economy. A decade ago, the primary challenge came from the growing investor-owned hospital companies. Nonprofit hospitals' responses--both competitive and imitative--led to new challenges from government regarding tax-exempt status. The reasons underlying this challenge include the growing commercialism of health care, the nation's failure to deal directly with the problem of the uninsured, and the lack of a coherent theory of tax exemption. Although hospitals are likely to retain exemptions from federal taxation, challenges to local tax exemptions are likely to continue. Strategies that hospitals pursue for competitive purposes may undercut their legitimacy as tax-exempt institutions, but several groups are working to address the issue.

  20. 26 CFR 1.613A-2 - Exemption for certain domestic gas wells.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 40 CFR 600.513-81 - Gas Guzzler Tax.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  2. 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...

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

    PubMed

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

    1997-07-01

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

  4. 48 CFR 970.2903-2 - Application of State and local taxes to the Government.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  5. 48 CFR 970.2903-2 - Application of State and local taxes to the Government.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  6. 48 CFR 970.2903-2 - Application of State and local taxes to the Government.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  7. 48 CFR 970.2903-2 - Application of State and local taxes to the Government.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  8. 48 CFR 970.2903-2 - Application of State and local taxes to the Government.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  9. 26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  11. 26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 76 FR 76153 - Notice of Effectiveness of Exempt Wholesale Generator Status; Caney River Wind Project, LLC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-06

    ...] Notice of Effectiveness of Exempt Wholesale Generator Status; Caney River Wind Project, LLC, Mesquite Solar 1, LLC, Copper Crossing Solar LLC, Copper Mountain Solar 1, LLC, Pinnacle Wind, LLC, Bellevue Solar, LLC, Yamhill Solar, LLC, Osage Wind, LLC, Minco Wind II, LLC Take notice that during the month of...

  14. 76 FR 13932 - Disclosure of Information to State Officials Regarding Tax-Exempt Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

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

  15. 26 CFR 1.613A-3 - Exemption for independent producers and royalty owners.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. The effects on population health status of using dedicated property taxes to fund local public health agencies

    PubMed Central

    2011-01-01

    Background In the United States, a dedicated property tax describes the legal authority given to a local jurisdiction to levy and collect a tax for a specific purpose. We investigated for an association of locally dedicated property taxes to fund local public health agencies and improved health status in the eight states designated as the Mississippi Delta Region. Methods We analyzed the difference in health outcomes of counties with and without a dedicated public health tax after adjusting for a set of control variables using regression models for county level data from 720 counties of the Mississippi Delta Region. Results Levying a dedicated public health tax for counties with per capita income above $28,000 is associated with improved health outcomes of those counties when compared to counties without a dedicated property tax for public health. Alternatively, levying a dedicated property tax in counties with lower per capita income is associated with poor health outcomes. Conclusions There are both positive and negative consequences of using dedicated property taxes to fund public health. Policymakers should carefully examine both the positive association of improved health outcomes and negative impact of taxation on poor populations before authorizing the use of dedicated local property tax levies to fund public health agencies. PMID:21672231

  17. The effects on population health status of using dedicated property taxes to fund local public health agencies.

    PubMed

    Honoré, Peggy A; Fos, Peter J; Wang, Xueyuan; Moonesinghe, Ramal

    2011-06-14

    In the United States, a dedicated property tax describes the legal authority given to a local jurisdiction to levy and collect a tax for a specific purpose. We investigated for an association of locally dedicated property taxes to fund local public health agencies and improved health status in the eight states designated as the Mississippi Delta Region. We analyzed the difference in health outcomes of counties with and without a dedicated public health tax after adjusting for a set of control variables using regression models for county level data from 720 counties of the Mississippi Delta Region. Levying a dedicated public health tax for counties with per capita income above $28,000 is associated with improved health outcomes of those counties when compared to counties without a dedicated property tax for public health. Alternatively, levying a dedicated property tax in counties with lower per capita income is associated with poor health outcomes. There are both positive and negative consequences of using dedicated property taxes to fund public health. Policymakers should carefully examine both the positive association of improved health outcomes and negative impact of taxation on poor populations before authorizing the use of dedicated local property tax levies to fund public health agencies.

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

    Treesearch

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

    2012-01-01

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

  19. Tax Information Series, December 2000

    DTIC Science & Technology

    2001-03-14

    to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

  20. Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

    ERIC Educational Resources Information Center

    Gordon, David E.; Spuehler, Donald R.

    1991-01-01

    The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 26 CFR 1.527-3 - Exempt function income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 1.527-3 - Exempt function income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 1.527-3 - Exempt function income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. Special report on taxation. Prepare for impending legislation that could threaten your tax-exempt status!

    PubMed

    Miller, W J

    1991-08-01

    With impending federal action, and the likelihood of "copycat" legislation at the state and local levels if a federal statue is adopted, nonprofit hospitals need to ensure that they will be in compliance if a mandatory charity care bill were to become law. Such facilities should take the initiative now, by clearly articulating their charity care policies and by describing their other undercompensated or uncompensated activities that are maintained in order to benefit their communities. They should also ensure that all of their activities that could be counted as charity care or community benefit are fully documented and quantified. Financial consultants and counsel may be helpful in this process. Exempt facilities also should, of course, closely monitor the progress of the bills discussed above. Most importantly, they should continue to test their charity care and community benefit statistics on a regular basis to determine if their facilities meet the thresholds specified in the bills as they proceed through Congress.

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

    PubMed Central

    Omer, Saad B.

    2016-01-01

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

  7. 78 FR 69789 - Policy and Procedures Concerning the Use of Airport Revenue; Proceeds From Taxes on Aviation Fuel

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-21

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

  8. Behavioral change in response to a statewide tobacco tax increase and differences across socioeconomic status.

    PubMed

    Parks, Michael J; Kingsbury, John H; Boyle, Raymond G; Choi, Kelvin

    2017-10-01

    Tobacco use is a leading behavioral risk factor for morbidity and mortality, and the tobacco epidemic disproportionately affects low-socioeconomic status (SES) populations. Taxation is effective for reducing cigarette use, and it is an effective population-based policy for reducing SES-related tobacco disparities. However, progress in implementing cigarette excise taxes has stalled across the United States, and there is a dearth of research on the full spectrum of behavioral shifts that result from taxes, particularly among low-SES populations. This project documents the impact of Minnesota's $1.75 cigarette tax increase implemented in 2013. Data come from the 2014 Minnesota Adult Tobacco Survey. Descriptive analyses and Latent Class Analysis (LCA) were used to provide a typology of the tax impact. From the LCA, six classes were identified, and 42% of respondents were classified as reporting action-oriented behavioral change related to the tax-8% reported sustained smoking abstinence. We found differential behavior change across levels of SES. Low-SES and medium/high-SES individuals were equally likely to report complete tobacco cessation, but the prevalence of daily smokers who reported action-oriented behavior without sustained cessation was nearly double for low-SES individuals. Smokers report a range of behavioral changes in response to cigarette taxes, with differences across SES. The majority of smokers, and particularly low-SES smokers, report behavioral steps toward quitting or achieving sustained tobacco cessation in response to cigarette taxes. Complementary population-based programs geared toward assisting individuals, especially low-SES individuals, to achieve continuous tobacco cessation could increase the reach and effectiveness of cigarette taxes. Copyright © 2017 Elsevier Ltd. All rights reserved.

  9. 26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. Straight talk. New approaches in healthcare.

    PubMed

    Lanier, Jack; Loudermilk, Kerry; Skogsbergh, Jim; Clark, Reatha; Friz, Robert; Lopez, Fawn

    2005-11-07

    Not-for-profit health systems are under the public microscope. Sen. Charles Grassley, (D-Iowa) chairman of the Senate Finance Committee, has been critical of the charity care and billing practices of not-for-profit health systems, and vows to introduce legislation to correct abuses throughout the tax-exempt sector. The House has studied the issue as well. Not-for-profit health systems also have been accused in hundreds of lawsuits of overcharging uninsured patients and aggressively pursuing debt collection. In this installment of Straight Talk, we explore the issues surrounding tax-exempt status and how health systems should publicize their charitable work. Modern Healthcare and PricewaterhouseCoopers present Straight Talk. The session on charity care and tax-exempt status was held on October 4, 2005 at Modern Healthcare's Chicago headquarters. Fawn Lopez, publisher of Modern Healthcare, was the moderator.

  11. 76 FR 70495 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-14

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

  12. Unrelated business income tax: an update.

    PubMed

    Fama, A J

    1984-02-01

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

  13. 26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 29 CFR 779.337 - Requirements of exemption summarized.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...: (1) More than 50 percent of the retail or service establishment's total annual dollar volume of sales... enterprise of the type described in 3(s), it has an annual volume of sales (exclusive of excise taxes at the... retail concept (See § 779.317) and had provided with a separate exemption in former section 13(a)(3) of...

  18. 26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...

  19. 26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...

  20. 26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...

  1. 26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...

  2. 75 FR 11530 - Crystal Lake Wind III, LLC, et al.; Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-11

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Crystal Lake Wind III, LLC, et al.; Notice of Effectiveness of Exempt Wholesale Generator Status March 4, 2010. Docket Nos. Crystal Lake Wind III, LLC EG10-6-000 GardenGarden Wind, LLC EG10-7-000 Star Point Wind Project LLC EG10-8-000...

  3. 78 FR 11169 - North Sky River Energy, LLC, et al; Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-15

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket Nos. EG13-6-000, et al] North Sky River Energy, LLC, et al; Notice of Effectiveness of Exempt Wholesale Generator Status Docket Nos. North Sky River Energy, LLC EG13-6-000 Black Bear SO, LLC EG13-7-000 Black Bear Development Holdings...

  4. 26 CFR 48.4041-14 - Exemption for sale to or use by certain aircraft museums.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... aircraft of the type used for combat or transport in World War II. (2) In the case of liquid sold for use....4041-14 Exemption for sale to or use by certain aircraft museums. (a) In general. (1) The tax imposed...)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are met. (b...

  5. 26 CFR 48.4041-14 - Exemption for sale to or use by certain aircraft museums.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... exhibition of aircraft of the type used for combat or transport in World War II. (2) In the case of liquid... Fuels § 48.4041-14 Exemption for sale to or use by certain aircraft museums. (a) In general. (1) The tax... paragraph (a)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are...

  6. 26 CFR 48.4041-14 - Exemption for sale to or use by certain aircraft museums.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... exhibition of aircraft of the type used for combat or transport in World War II. (2) In the case of liquid... Fuels § 48.4041-14 Exemption for sale to or use by certain aircraft museums. (a) In general. (1) The tax... paragraph (a)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are...

  7. 26 CFR 48.4041-14 - Exemption for sale to or use by certain aircraft museums.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... exhibition of aircraft of the type used for combat or transport in World War II. (2) In the case of liquid... Fuels § 48.4041-14 Exemption for sale to or use by certain aircraft museums. (a) In general. (1) The tax... paragraph (a)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are...

  8. 26 CFR 31.3121(b)(5)-1 - Services in employ of an instrumentality of the United States specifically exempted from the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. Hospitals' search for solvency may change role of group ruling.

    PubMed

    Halloran, D D

    1988-10-01

    The Group Ruling issued by the Internal Revenue Service (IRS) to the U.S. Catholic Conference (USCC) establishes the tax-exempt status of most organizations listed in The Official Catholic Directory (OCD). The USCC Group Ruling relieves individual organizations of the obligation of filing exemption applications and relieves the IRS of the burden of reviewing them. In addition to establishing exemption from federal income tax and federal employment tax, the Group Ruling establishes the deductibility of contributions to listed organizations for the purposes of income tax, gift tax, and estate tax. The USCC Group Ruling requires that subordinate entities be organized and operate exclusively for charitable, educational, or religious purposes; engage in only insubstantial lobbying; and not participate or intervene in a political campaign on behalf of or in opposition to a particular candidate. In addition, subordinates may not be private foundations, may not be organized in foreign countries, and may not possess independent IRS exemption determinations. Recently, the USCC has had to grapple with several issues that could affect inclusion in the Group Ruling and OCD. These include: Catholic organizations with individual IRS exemptions. Catholic healthcare reorganizations. For-profit subsidiaries. Hospital participation in joint ventures. Mergers by Catholic hospitals.

  10. Fragwuerdige Luxussteuern: Statusstreben und Demonstratives Konsumverhalten in der Geschichte Oekonomischen Denkens (Questionable Luxury Taxes: Status Seeking and Conspicuous Consumption in the History of Economic Thought)

    DTIC Science & Technology

    2008-05-01

    Bernheim, B.D. (1996). Veblen Effects in a Theory of Conspicuous Consumption . In: American Economic Review, 86, 349-373. Berry, C.J. (1994). The...Luxury Taxes: Status Seeking and Conspicuous Consumption in the History of Economic Thought) 6. AUTHOR(S) Tobias Thomas 7. PERFORMING ORGANIZATION NAME(S...Maximum 200 words) Summary: Questionable Luxury Taxes: Status Seeking and Conspicuous Consumption in the History of Economic Thought In the history of

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

    ERIC Educational Resources Information Center

    Crain, John L.; And Others

    1989-01-01

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

  12. 40 CFR 85.1706 - Pre-certification exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... identification or engine serial number, indicate the use of the vehicle or engine on exempt status and indicate... identification and model year of vehicle or engine; or person or office to be contacted for further information... (CONTINUED) CONTROL OF AIR POLLUTION FROM MOBILE SOURCES Exclusion and Exemption of Motor Vehicles and Motor...

  13. 40 CFR 85.1706 - Pre-certification exemption.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... identification or engine serial number, indicate the use of the vehicle or engine on exempt status and indicate... identification and model year of vehicle or engine; or person or office to be contacted for further information... (CONTINUED) CONTROL OF AIR POLLUTION FROM MOBILE SOURCES Exclusion and Exemption of Motor Vehicles and Motor...

  14. 40 CFR 85.1706 - Pre-certification exemption.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... identification or engine serial number, indicate the use of the vehicle or engine on exempt status and indicate... identification and model year of vehicle or engine; or person or office to be contacted for further information... (CONTINUED) CONTROL OF AIR POLLUTION FROM MOBILE SOURCES Exclusion and Exemption of Motor Vehicles and Motor...

  15. 40 CFR 85.1706 - Pre-certification exemption.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... identification or engine serial number, indicate the use of the vehicle or engine on exempt status and indicate... identification and model year of vehicle or engine; or person or office to be contacted for further information... (CONTINUED) CONTROL OF AIR POLLUTION FROM MOBILE SOURCES Exclusion and Exemption of Motor Vehicles and Motor...

  16. 40 CFR 85.1706 - Pre-certification exemption.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... identification or engine serial number, indicate the use of the vehicle or engine on exempt status and indicate... identification and model year of vehicle or engine; or person or office to be contacted for further information... (CONTINUED) CONTROL OF AIR POLLUTION FROM MOBILE SOURCES Exclusion and Exemption of Motor Vehicles and Motor...

  17. A tax strategy for healthcare workers. Section 403(b) plans are an alternative to weakened IRAs.

    PubMed

    Crain, J L; Morris, J L; Ballard, M R

    1990-01-01

    After the Tax Reform Act of 1986 reduced the tax-deduction benefits of investing in IRAs, many healthcare employees went looking for alternative tax-shelter investments. Several options are available. One alternative for taxpayers employed by tax-exempt organizations is Section 403(b) tax-deferred annuities (TDAs). Although the Tax Reform Act left Section 403(b) TDAs largely intact, it established a comprehensive set of nondiscrimination rules for certain statutory fringe-benefit plans--including Section 403(b) plans. The new rules are designed to restrict situations that favor participation by highly paid employees to the exclusion of other employees. Perhaps one of the harshest adjustments the 1986 law mandated is the imposition of an additional 10 percent income tax on withdrawals an investor makes from Section 403(b) plans before reaching the age of 59 years and 6 months. This excise tax had already applied to early withdrawals from an IRA, but the new law extends the penalty tax to cover all qualified plans, including TDAs.

  18. 78 FR 6316 - Big Blue Wind Farm, LLC, et al.; Notice of Effectiveness of Exempt Wholesale Generator Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-30

    ... Wind Farm, LLC, et al.; Notice of Effectiveness of Exempt Wholesale Generator Status Docket Nos. Big Blue Wind Farm, LLC EG13-1-000 Calpine Bosque Energy Center, LLC EG13-2-000 Homer City Generation, L.P EG13-3-000 Texas Dispatchable Wind 1, LLC EG13-4-000 Blue Creek Wind Farm LLC EG13-5-000 Take notice...

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

    PubMed

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

    2018-06-18

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

  20. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... passive income, with respect to which X pays $200 of creditable foreign taxes shown on a payee statement... foreign taxes of $250 attributable to passive income. Under section 904(c), A may also carry forward to 2009 $100 of unused foreign taxes paid in 2005 with respect to passive income, $300 of unused foreign...

  1. There's no profiting from a joint venture misadventure.

    PubMed

    Herschman, Gary W

    2004-10-01

    In St. David's vs. IRS, a not-for-profit health system effectively challenged the IRS's determination that the system should be disqualified from tax exemption because it had entered a 50/50 joint venture with a for-profit system. The court decisions in St. David's, coupled with a recent IRS ruling, Revenue Ruling 2004-51, provide insight into how a not-for-profit hospital can structure such a joint venture to avoid jeopardizing its tax-exempt status.

  2. Personal belief exemptions from school vaccination requirements.

    PubMed

    Diekema, Douglas S

    2014-01-01

    Despite the impact vaccination has had on the control and prevention of many infectious diseases, some parents choose not to vaccinate their children. Although there is no federal law requiring vaccination of children in the United States, all states require evidence of vaccination against at least some diseases as a condition of school entry. Which vaccines are required; how many doses are required; whether entry requirements apply to child care, kindergarten, or middle school; and whether exemptions from vaccine requirements will be allowed all differ by state. All but two states allow some kind of personal belief exemption from school vaccination requirements. This article reviews the history of school vaccination requirements and exemptions, the legal status of state vaccination laws and exemptions, the impact of school vaccination requirements and personal belief exemptions on vaccination rates and disease incidence, and strategies for maintaining adequate vaccination rates in states that allow personal belief exemptions.

  3. 26 CFR 48.4073-2 - Exemption of tires with internal wire fastening.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Exemption of tires with internal wire fastening... internal wire fastening. The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic...

  4. 26 CFR 48.4073-2 - Exemption of tires with internal wire fastening.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption of tires with internal wire fastening... internal wire fastening. The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic...

  5. 76 FR 14099 - Withdrawal of the Notice of Proposed Exemption Involving Owens & Minor, Inc. (the Applicant...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration [Application Number D-11638.... Ivan L. Strasfeld, Director, Office of Exemption Determinations, Employee Benefits Security... Employee Retirement Income Security Act of 1974, as amended, and from certain taxes imposed by the Internal...

  6. 26 CFR 31.3406(g)-1 - Exception for payments to certain payees and certain other payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the payee is— (i) An organization exempt from taxation under section 501(a) or an individual... form prescribed under section 3406 for claiming exempt status. (c) Prepaid or advance premium life..., 1996, on prepaid or advance premium life-insurance contracts to a payee who is the owner for tax...

  7. Tax Developments and Their Impact on Planned Giving.

    ERIC Educational Resources Information Center

    Clark, David W.

    1979-01-01

    The Tax Reform Acts of 1976 and 1978 and their impact on charitable giving are described. Tax policy is seen to be in a state of flux with charities now no longer enjoying a favored status. The educational community needs to be alert to Congressional attitudes toward tax incentives. (MLW)

  8. 77 FR 31064 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-24

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  9. 78 FR 53818 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-30

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  10. 78 FR 24290 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-24

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  11. 78 FR 17746 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  12. 77 FR 36333 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  13. 75 FR 20881 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-21

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  14. 77 FR 58210 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-19

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  15. 78 FR 35353 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-12

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  16. 75 FR 60859 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-01

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  17. 77 FR 35103 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-12

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  18. 78 FR 56768 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-13

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  19. 75 FR 26839 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-12

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  20. 78 FR 66098 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-04

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  1. 76 FR 9852 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-22

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  2. 78 FR 978 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-07

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  3. 76 FR 2746 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  4. 78 FR 34139 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-06

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  5. 76 FR 51119 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  6. 78 FR 39825 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-02

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  7. 78 FR 979 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-07

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... the legal status of the petition or its final disposition. DATES: Comments on this petition must...

  8. Do healthcare tax credits help poor-health individuals on low incomes?

    PubMed

    Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

    2018-03-01

    In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

  9. 78 FR 39824 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-02

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... information in the summary is intended to affect the legal status of the petition or its final disposition...

  10. 78 FR 978 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-07

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... information in the summary is intended to affect the legal status of the petition or its final disposition...

  11. 78 FR 17746 - Petition for Exemption; Summary of Petition Received

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ...] Petition for Exemption; Summary of Petition Received AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of petition for exemption received. SUMMARY: This notice contains a summary of a petition... information in the summary is intended to affect the legal status of the petition or its final disposition...

  12. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...). The use of tax-free alcohol, whiskey, beer, wine, and denatured spirits for non-beverage purposes... authority may not be delegated. (b) Whiskey, alcohol, and denatured alcohol. (1) The contracting officer may... whiskey and alcohol only from qualified distillery plants or bonded dealers. The accountable officer must...

  13. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...). The use of tax-free alcohol, whiskey, beer, wine, and denatured spirits for non-beverage purposes... authority may not be delegated. (b) Whiskey, alcohol, and denatured alcohol. (1) The contracting officer may... whiskey and alcohol only from qualified distillery plants or bonded dealers. The accountable officer must...

  14. Do Individuals Perceive Income Tax Rates Correctly?

    PubMed Central

    Gideon, Michael

    2017-01-01

    This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity. PMID:29238156

  15. Do Individuals Perceive Income Tax Rates Correctly?

    PubMed

    Gideon, Michael

    2017-01-01

    This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity.

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

    ERIC Educational Resources Information Center

    Massey, David Sanders

    1981-01-01

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

  17. Tax administration as health policy: hospitals, the Internal Revenue Service, and the courts.

    PubMed

    Fox, D M; Schaffer, D C

    1991-01-01

    Since 1969 federal tax policy has permitted nonprofit hospitals to turn away indigent patients or to transfer them to public hospitals. The Internal Revenue Service made health policy, but its officials remain convinced that they were not making policy at all. Convinced that it was reasoning from legal principles, the Revenue Service accepted the hospital industry's view of the history and purpose of hospitals. The federal courts further obscured the problem. Moreover, the Revenue Service took no interest in the effects of its ruling on the services provided by tax-exempt hospitals until 1989. We describe these events and seek to explain them by linking the recent history of health policy to the assumptions that govern the making of tax policy. We conclude that the making of health policy by tax officials who are not accountable for it and who believe that they are not making policy at all is not in the public interest.

  18. Discontinuation of approval of modifications in notes, guaranteed under Title VI or VII of the Public Health Service Act, proposed to permit use of the notes as collateral for tax-exempt financings--PHS. Final rule.

    PubMed

    1983-09-21

    The Department of Health and Human Services (HHS) adds a new section to regulations for making and guaranteeing loans for construction and modernization of hospitals and medical facilities and to regulations for guaranteeing loans for the construction of teaching facilities for health professions personnel. Under these regulations HHS will not approve the modification of the terms of an existing loan guaranteed under Title VI or Title VII of the Public Health Service (PHS) Act if the modification would permit use of the guarantee (or guaranteed loan) as collateral for tax-exempt financing.

  19. 49 CFR 1150.22 - Exemptions and common carrier status.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... OPERATE RAILROAD LINES Modified Certificate of Public Convenience and Necessity § 1150.22 Exemptions and... a modified certificate of public convenience and necessity. The operator is a common carrier and...

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

    PubMed

    Woolhandler, Steffie; Himmelstein, David U

    2016-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. Pink Card: Tax Issues Affecting International Students, Faculty, and Staff.

    ERIC Educational Resources Information Center

    Somers, Patricia; And Others

    1993-01-01

    The Internal Revenue Service and Immigration and Naturalization Service have increased monitoring of tax withholding for international scholars. Higher education institutions and scholars alike will benefit from a thorough understanding of tax treaties, nonresident alien status, income taxation, and social security tax obligations and periodic…

  3. Do patients with diabetes and low socioeconomic status receive less care and have worse outcomes? A national study.

    PubMed

    Jotkowitz, Alan B; Rabinowitz, Gad; Raskin Segal, Anat; Weitzman, Ron; Epstein, Leon; Porath, Avi

    2006-08-01

    The objective of the study was to assess the influence of socioeconomic status (SES) on the care of patients with diabetes. Quality indicators for patients who were taking medication for diabetes were established. Overall compliance with the quality indicators, as well as prevalence of diabetes by age, were obtained from a national database. Patients with national tax exemptions (used as a marker for low SES) were compared to those without. Of 4,110,852 citizens aged 18-74, 210,988 (5.1%) were receiving medication for diabetes. The prevalence of diabetes reached 19.9% in people aged 65-74. 495,392 citizens had an exemption, and they had a higher prevalence of diabetes that those who did not (15.4% vs. 3.7%). Patients with an exemption had a higher rate of having a yearly HbA1c done, a yearly LDL level done, a yearly eye exam, a yearly urinary protein exam, of being treated with insulin for an elevated HbA1c than those without an exemption. In patients with an exemption there was a lower percentage with an HbA1c less than 7%, a higher percentage with an HbA1c greater than 9%, and a lower percentage with an LDL less than 130. Multivariate analysis showed that exemption status was a predictor of better performance on process measures (LDL test done, OR-1.03, 95% CI 1.01-1.06, HbA1c test done, OR 1.03, 95% CI- 1.01-1.05) and of worse outcomes (high LDL, OR 0.92, 95% CI, 0.90-0.95 and high HbA1c, OR, 0.85, 95% CI, 0.83-0.87). In a country with universal healthcare, patients from a lower SES had an increased prevalence of diabetes and had greater adherence to preventive healthcare measures However, they were less successful in meeting target treatment goals.

  4. 78 FR 63570 - Proposed Collection; Comment Request for Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-24

    ... Owner for United States Tax Withholding, Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding, Form W-8ECI, Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States, Form...

  5. 26 CFR 49.4253-8 - Exemption for terminal facilities in case of wire mileage service.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... wire mileage service. 49.4253-8 Section 49.4253-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Communications § 49.4253-8 Exemption for terminal facilities in case of wire mileage service. The taxes imposed by section 4251 do not apply to so much of any amount paid for wire mileage service as is paid for...

  6. 26 CFR 49.4253-8 - Exemption for terminal facilities in case of wire mileage service.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... wire mileage service. 49.4253-8 Section 49.4253-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Communications § 49.4253-8 Exemption for terminal facilities in case of wire mileage service. The taxes imposed by section 4251 do not apply to so much of any amount paid for wire mileage service as is paid for...

  7. Health and Taxes: Hospitals, Community Health and the IRS.

    PubMed

    Crossley, Mary

    2016-01-01

    The Affordable Care Act created new conditions of federal tax exemption for nonprofit hospitals, including a requirement that hospitals conduct a community health needs assessment (CHNA) every three years to identify significant health needs in their communities and then develop and implement a strategy responding to those needs. As a result, hospitals must now do more than provide charity care to their patients in exchange for the benefits of tax exemption. The CHNA requirement has the potential both to prompt a radical change in hospitals' relationship to their communities and to enlist hospitals as meaningful contributors to community health improvement initiatives. Final regulations issued in December 2014 clarify hospitals' obligations under the CHNA requirement, but could do more to facilitate hospitals' engagement in collaborative community health projects. The Internal Revenue Service (IRS) has a rich opportunity, while hospitals are still learning to conduct CHNAs, to develop guidance establishing clear but flexible expectations for how providers should assess and address community needs. This Article urges the IRS to seize that opportunity by refining its regulatory framework for the CHNA requirement. Specifically, the IRS should more robustly promote transparency, accountability, community engagement, and collaboration while simultaneously leaving hospitals a good degree of flexibility. By promoting alignment between hospitals' regulatory compliance activities and broader community health improvement initiatives, the IRS could play a meaningful role in efforts to reorient our system towards promoting health and not simply treating illness.

  8. Vaccine exemptions and the kindergarten vaccination coverage gap.

    PubMed

    Smith, Philip J; Shaw, Jana; Seither, Ranee; Lopez, Adriana; Hill, Holly A; Underwood, Mike; Knighton, Cynthia; Zhao, Zhen; Ravanam, Megha Shah; Greby, Stacie; Orenstein, Walter A

    2017-09-25

    Vaccination requirements for kindergarten entry vary by state, but all states require 2 doses of measles containing vaccine (MCV) at kindergarten entry. To assess (i) national MCV vaccination coverage for children who had attended kindergarten; (ii) the extent to which undervaccination after kindergarten entry is attributable to parents' requests for an exemption; (iii) the extent to which undervaccinated children had missed opportunities to be administered missing vaccine doses among children whose parent did not request an exemption; and (iv) the vaccination coverage gap between the "highest achievable" MCV coverage and actual MCV coverage among children who had attended kindergarten. A national survey of 1465 parents of 5-7year-old children was conducted during October 2013 through March 2014. Vaccination coverage estimates are based provider-reported vaccination histories. Children have a "missed opportunity" for MCV if they were not up-to-date and if there were dates on which other vaccines were administered but not MCV. The "highest achievable" MCV vaccination coverage rate is 100% minus the sum of the percentages of (i) undervaccinated children with parents who requested an exemption; and (ii) undervaccinated children with parents who did not request an exemption and whose vaccination statuses were assessed during a kindergarten grace period or period when they were provisionally enrolled in kindergarten. Among all children undervaccinated for MCV, 2.7% were attributable to having a parent who requested an exemption. Among children who were undervaccinated for MCV and whose parent did not request an exemption, 41.6% had a missed opportunity for MCV. The highest achievable MCV coverage was 98.6%, actual MCV coverage was 90.9%, and the kindergarten vaccination gap was 7.7%. Vaccination coverage may be increased by schools fully implementing state kindergarten vaccination laws, and by providers assessing children's vaccination status at every clinic visit, and

  9. 29 CFR 779.254 - Summary of coverage and exemptions prior to and following the 1966 amendments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    PubMed

    Keehan, Carol

    2005-06-16

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 301.6104(d)-3 as follows: § 301.6104(d)-1Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations. (a) In general. (b) Definitions. (1) Tax-exempt organization. (2) Private foundation. (3) Application for tax exemption. (i) In general...

  12. 26 CFR 31.3402(l)-1 - Determination and disclosure of marital status.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(l)-1 Determination and disclosure of marital status. (a) Determination of status by employer. An employer in computing the tax to be...

  13. 75 FR 80846 - Agency Information Collection Activities: Proposed Collection; Comments Requested

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-23

    ... of Information Collection Under Review: Application For Tax Exempt Transfer and Registration of...: Extension of a currently approved collection. (2) Title of the Form/Collection: Application For Tax Exempt... Firearms Act (NFA) firearm exempt from transfer tax based on statutory exemptions. The information on the...

  14. Tax Exemption Issues Facing Academic Health Centers in the Managed Care Environment.

    ERIC Educational Resources Information Center

    Jones, Darryll K.

    1997-01-01

    Traditional characteristics of academic health centers are outlined, and conflicts with managed care are identified. Operating strategies designed to resolve the conflicts are discussed in light of tax statutes and regulations, Internal Revenue Service interpretations, and case law. Detailed references are included to provide a complete resource…

  15. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  16. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

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

    PubMed

    Gilmore, Anna; Collin, Jeff; Townsend, Joy

    2007-11-01

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

  18. In-work tax credits for families and their impact on health status in adults.

    PubMed

    Pega, Frank; Carter, Kristie; Blakely, Tony; Lucas, Patricia J

    2013-08-06

    By improving two social determinants of health (poverty and unemployment) in low- and middle-income families on or at risk of welfare, in-work tax credit for families (IWTC) interventions could impact health status and outcomes in adults. To assess the effects of IWTCs on health outcomes in working-age adults (18 to 64 years). We searched 16 electronic academic databases, including the Cochrane Public Health Group Specialised Register, Cochrane Database of Systematic Reviews (The Cochrane Library 2012, Issue 7), MEDLINE and EMBASE, as well as six grey literature databases between July and September 2012 for records published between January 1980 and July 2012. We also searched key organisational websites, handsearched reference lists of included records and relevant journals, and contacted academic experts. We included randomised and quasi-randomised controlled trials and cohort, controlled before-and-after (CBA) and interrupted time series (ITS) studies of IWTCs in working-age adults. Included primary outcomes were: self rated general health; mental health/psychological distress; mental illness; overweight/obesity; alcohol use and tobacco use. Two review authors independently extracted data and assessed the risk of bias in included studies. We contacted study authors to obtain missing information. Five studies (one CBA and four ITS) comprising a total of 5,677,383 participants (all women) fulfilled the inclusion criteria and were synthesised narratively. The in-work tax credit intervention assessed in all included studies is the permanent Earned Income Tax Credit in the United States, established in 1975. This intervention distributed nearly USD 62 billion to over 27 million individuals in 2011, and its administration costs were less than one per cent of its total costs. All included studies carried a high risk of bias (especially from confounding and insufficient control for underlying time trends). Due to the small number of (observational) studies and their

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax. 10.59 Section 10.59 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND... beer conditionally free under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309), if the port... wine cellar, or brewery; and drawback on taxpaid distilled spirits or wines removed from an export...

  20. 19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax. 10.59 Section 10.59 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND... beer conditionally free under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309), if the port... wine cellar, or brewery; and drawback on taxpaid distilled spirits or wines removed from an export...

  1. 19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax. 10.59 Section 10.59 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND... beer conditionally free under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309), if the port... wine cellar, or brewery; and drawback on taxpaid distilled spirits or wines removed from an export...

  2. Alternative Fuels Data Center

    Science.gov Websites

    Idle Reduction Equipment Excise Tax Exemption Qualified on-board idle reduction devices and advanced insulation are exempt from the federal excise tax imposed on the retail sale of heavy-duty highway ) SmartWay Technology Program Federal Excise Tax Exemption website. The exemption applies to equipment that

  3. Current Status and Trends in Timber Severence Tax Legislation in the South

    Treesearch

    Terry K. Haines

    1995-01-01

    Severance tax programs currently exist in eight States in the South. These laws have been enacted primarily to encourage better forest management and to provide revenues for a variety of forestry initiatives. In most States, either the severer or the primary processor of forest products is designated as the taxpayer. Severance tax rates are established as either: (1) a...

  4. 26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization. 1.527-6 Section 1.527-6 Internal... TAXES (CONTINUED) Farmers' Cooperatives § 1.527-6 Inclusion of certain amounts in the gross income of an...

  5. 76 FR 51431 - Prohibited Transaction Exemptions and Grant of Individual Exemptions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-18

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration Prohibited Transaction Exemptions and Grant of Individual Exemptions Notice of Technical Correction Prohibited Transaction Exemptions and Grant of Individual Exemptions Involving D-11468 and D-11469, The Krispy Kreme Doughnut...

  6. 75 FR 43488 - Certain Hot-Rolled Carbon Steel Flat Products From India: Final Results of Countervailing Duty...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-26

    .... Export Promotion Capital Goods Scheme (EPCGS) 3. Advance License Program (ALP) 4. Duty Entitlement Passbook Scheme (DEPS) 5. Status Certificate Program 6. Loan Guarantees From the GOI 7. Steel Development... Act: Exemption From the National Service Tax 21. Duty Free Replenishment Certificate (DFRC) Scheme 22...

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

    PubMed Central

    Gilmore, Anna; Collin, Jeff; Townsend, Joy

    2007-01-01

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

  8. 77 FR 50763 - Proposed Information Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-22

    ... Relating to Tax-Exempt Organizations. OMB Number: 1545-1560. Regulation Project Numbers: REG-246250-96 (T.D. 8816). Abstract: Under section 6104(e) of the Internal Revenue Code, certain tax-exempt organizations are required to make their annual information returns and applications to tax exemption available for...

  9. 26 CFR 1.1402(e)-2A - Ministers, members of religious orders and Christian Science practitioners; application for...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Christian Science practitioners; application for exemption from self-employment tax. 1.1402(e)-2A Section 1... and Christian Science practitioners; application for exemption from self-employment tax. (a) In... order) or (ii) a Christian Science practitioner may request an exemption from the tax on self-employment...

  10. 75 FR 64353 - Agency Information Collection Activities: Proposed Collection; Comments Requested

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ... of Information Collection Under Review: Application for Tax Exempt Transfer and Registration of...) Title of the Form/Collection: Application For Tax Exempt Transfer and Registration of Firearm. (3... transfer tax bases on statutory exemptions. The information on the form is used by NFA Branch personnel to...

  11. 78 FR 35613 - Free Application for Federal Student Aid (FAFSA) Information To Be Verified for the 2014-2015...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-13

    ... transcript \\2\\ obtained from the IRS f. Tax Exempt Interest Income that lists tax account information of g... from the IRS f. Tax Exempt Interest Income that lists tax account information of g. Education Credits... IRS that lists tax account information for tax year 2013, after the income tax return is filed. When...

  12. 76 FR 65320 - Proposed Collection; Comment Request for Form 4029

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-20

    ... 4029, Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits. DATES... Exemption from Social Security and Medicare Taxes and Waiver of Benefits. OMB Number: 1545-0064. Form Number... exemption from social security and Medicare taxes under Internal Revenue Code sections 1402(g) and 3127. The...

  13. 26 CFR 1.1402(e)-2A - Ministers, members of religious orders and Christian Science practitioners; application for...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Christian Science practitioners; application for exemption from self-employment tax. 1.1402(e)-2A Section 1... religious orders and Christian Science practitioners; application for exemption from self-employment tax. (a... member of such order) or (ii) a Christian Science practitioner may request an exemption from the tax on...

  14. 26 CFR 1.1402(e)-2A - Ministers, members of religious orders and Christian Science practitioners; application for...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Christian Science practitioners; application for exemption from self-employment tax. 1.1402(e)-2A Section 1... religious orders and Christian Science practitioners; application for exemption from self-employment tax. (a... member of such order) or (ii) a Christian Science practitioner may request an exemption from the tax on...

  15. 26 CFR 1.1402(e)-2A - Ministers, members of religious orders and Christian Science practitioners; application for...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Christian Science practitioners; application for exemption from self-employment tax. 1.1402(e)-2A Section 1... religious orders and Christian Science practitioners; application for exemption from self-employment tax. (a... member of such order) or (ii) a Christian Science practitioner may request an exemption from the tax on...

  16. 26 CFR 1.1402(e)-2A - Ministers, members of religious orders and Christian Science practitioners; application for...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Christian Science practitioners; application for exemption from self-employment tax. 1.1402(e)-2A Section 1... religious orders and Christian Science practitioners; application for exemption from self-employment tax. (a... member of such order) or (ii) a Christian Science practitioner may request an exemption from the tax on...

  17. 22 CFR 203.5 - U.S. PVO annual documentation requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....5 Section 203.5 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT REGISTRATION OF PRIVATE..., or bylaws and any changes in the tax-exempt status. (c) Submission is due within six months after the... must be sent annually to the USAID Registrar, Office of Private Voluntary Cooperation—American Schools...

  18. Searches, Sex Discrimination, Sentences, and More.

    ERIC Educational Resources Information Center

    Daly, Joseph L.; Walz, Monte R.

    1983-01-01

    Recent Supreme Court decisions are discussed. Included are cases dealing with the powers of police to make arrests and conduct searches without first obtaining warrants, criminal law and procedure, equal rights for women, prison conditions, nuclear power plans, and the tax-exempt status of private schools. (RM)

  19. Small-Business Leaders Launch Campaign to Curb Campus Sales of Consumer Goods.

    ERIC Educational Resources Information Center

    Jaschik, Scott

    1987-01-01

    Small-business leaders have persuaded many lawmakers that nonprofit organizations--particularly colleges and universities--have used their tax-exempt status and government support to gain an unfair advantage over privately owned businesses. Computer-store owners, private chemical-laboratory owners, and travel agents say colleges should not receive…

  20. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or as...

  1. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or as...

  2. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or as...

  3. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or as...

  4. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  5. Athletes' Hours Renew Debate over College Sports

    ERIC Educational Resources Information Center

    Wolverton, Brad

    2008-01-01

    Over the past year, members of Congress have poked around the well-fed belly of intercollegiate athletics, questioning whether college sports deserves its tax-exempt status. Myles Brand, the president of the National Collegiate Athletic Association (NCAA), has led the countercharge against the government, repeatedly defending the educational value…

  6. 26 CFR 31.3406(g)-1 - Exception for payments to certain payees and certain other payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... form prescribed under section 3406 for claiming exempt status. (c) Prepaid or advance premium life..., 1996, on prepaid or advance premium life-insurance contracts to a payee who is the owner for tax purposes of the prepaid or advance premium life-insurance contract. For purposes of this exception from...

  7. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  8. 40 CFR 91.1006 - Manufacturer-owned exemption and precertification exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) AIR PROGRAMS (CONTINUED) CONTROL OF EMISSIONS FROM MARINE SPARK-IGNITION ENGINES Exclusion and Exemption of Marine SI Engines § 91.1006 Manufacturer-owned exemption and precertification exemption. (a... “Emission Control Information;” (B) Full corporate name and trademark of manufacturer; (C) Engine...

  9. Alternative Fuels Data Center

    Science.gov Websites

    Tax Exemption Alternative fuels used in a manner that the Internal Revenue Service (IRS) deems as of Columbia. This exemption is not available to tax exempt entities that are not liable for excise 4041) Point of Contact Excise Tax Branch U.S. Internal Revenue Service Office of Chief Counsel Phone

  10. New Approaches to Debt Financing.

    ERIC Educational Resources Information Center

    Levitz, Larry; And Others

    1987-01-01

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

  11. A guide to organizing joint ventures with physicians.

    PubMed

    Peters, G R

    1986-12-01

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

  12. 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.

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

    PubMed

    1983-03-07

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

  14. Cigarette Taxes and Older Adult Smoking: Evidence from the Health and Retirement Study.

    PubMed

    MacLean, Johanna Catherine; Kessler, Asia Sikora; Kenkel, Donald S

    2016-04-01

    In this study, we use the Health and Retirement Study to test whether older adult smokers, defined as those 50 years and older, respond to cigarette tax increases. Our preferred specifications show that older adult smokers respond modestly to tax increases: a $1.00 (131.6%) tax increase leads to a 3.8-5.2% reduction in cigarettes smoked per day (implied tax elasticity = -0.03 to -0.04). We identify heterogeneity in tax elasticity across demographic groups as defined by sex, race/ethnicity, education, and marital status and by smoking intensity and level of addictive stock. These findings have implications for public health policy implementation in an aging population. Copyright © 2015 John Wiley & Sons, Ltd.

  15. Corporate and Foundation Fund-Raising Manual for Native Americans. Second Edition.

    ERIC Educational Resources Information Center

    Meiners, Phyllis A; Tun-Atz, Hilary Henri

    This complete "how to" manual on fund-raising for Native Americans contains seven sections. Section I provides a fund-raising overview and discusses tax-exempt status, grant eligibility, and setting fund-raising goals. Section II, on getting started, includes a public relations strategy and the role and responsibilities of governing…

  16. North Carolina's Flexible Charter School Law: Is Too Much Flexibility Good for Charter Schools?

    ERIC Educational Resources Information Center

    Brown, Frank

    1999-01-01

    North Carolina charter schools are operated by private, nonprofit corporations with federal, tax-exempt status and multicharter licenses. The application process is easy, the political climate under Governor Jim Hunt is progressive, and public employees are not unionized. On balance, the system seems both flexible and accountable to taxpayers.…

  17. Measuring Economic Impact: A Plan for Institutional Self-Defense from Taxation.

    ERIC Educational Resources Information Center

    Morrell, Louis R.

    1995-01-01

    The tax-exempt status of most independent colleges and universities will likely be challenged eventually, and institutions would be wise to take preemptive action by developing arguments, both financial and cultural, to support the claim that they provide substantial benefits to the community. A Rollins College (Florida) economic impact study…

  18. Intermediate sanctions for healthcare organizations.

    PubMed

    Samuels, David G; Shoretz, Morris

    2002-09-01

    Intermediate sanctions legislation requires that tax-exempt providers take steps to ensure that their senior staff members are compensated at fair-market value. A first-time violation could subject an individual to an excise tax of 25 percent of the compensation amount deemed to be excess benefit. Failure to correct the violation could subject the individual to an excise tax of 200 percent of the excess benefit. Tax-exempt organizations may invoke a rebuttable presumption of reasonableness that compensation levels are appropriate. Tax-exempt providers should refer to IRS guidance regarding steps to ensuring compliance.

  19. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

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

  20. Excise tax avoidance: the case of state cigarette taxes.

    PubMed

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

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

  1. Alternative Fuels Data Center

    Science.gov Websites

    Alternative Fuel Vehicle (AFV) Tax Exemption New passenger cars, light-duty trucks, and medium-duty base model price of $42,500 or less. The sales tax exemption applies to up to $32,000 of a vehicle's sold after June 15, 2015, 7,500, has been reached, and the sales tax exemption applies to vehicles

  2. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 5 CFR 551.211 - Effect of performing different work or duties for a temporary period of time on FLSA exemption...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Effect of performing different work or... STANDARDS ACT Exemptions and Exclusions § 551.211 Effect of performing different work or duties for a temporary period of time on FLSA exemption status. (a) Applicability. Performing different work or duties...

  4. 26 CFR 1.522-1 - Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... subject to taxation, are not applicable to dividends received from a cooperative association subject to... (including any cooperative or nonprofit corporation engaged in rural electrification) exempt from taxation... A advances to W 45 cents per unit for the products so delivered and allocates to him a retain...

  5. Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act.

    PubMed

    Lawston, Patricia M; Parker, Michael T

    2017-01-01

    Background : The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  Methods :  By analyzing actual income and tuition of a public and a private university student, as well as the 'average' graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  Results :  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. Conclusions :  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend.

  6. Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act

    PubMed Central

    Lawston, Patricia M.; Parker, Michael T.

    2018-01-01

    Background: The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  Methods:  By analyzing actual income and tuition of a public and a private university student, as well as the ‘average’ graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  Results:  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. Conclusions:  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend. PMID:29487740

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

    PubMed

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

    2015-03-01

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

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

    PubMed Central

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

    2015-01-01

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

  9. Tax Tips for Forest Landowners for the 1999 Tax Year

    Treesearch

    Larry M. Bishop

    1999-01-01

    Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

  10. 75 FR 4295 - Premanufacture Notification Exemption for Polymers; Amendment of Polymer Exemption Rule to...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-27

    ... Premanufacture Notification Exemption for Polymers; Amendment of Polymer Exemption Rule to Exclude Certain Perfluorinated Polymers AGENCY: Environmental Protection Agency (EPA). ACTION: Final rule. SUMMARY: EPA is amending the polymer exemption rule, which provides an exemption from the premanufacture notification (PMN...

  11. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

  12. UBIT and Investing in a Real Estate Fund.

    ERIC Educational Resources Information Center

    Weiss, Marc P.

    2000-01-01

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

  13. The new union strategy. Turning the community against you.

    PubMed

    Haugh, Richard

    2006-05-01

    They're called corporate campaigns, and unlike traditional union organizing efforts, their aim is to tarnish a hospital's relationship with its community by questioning its mission, tax-exempt status and quality of care. The campaigns can be brutal and relentless, and as hospital executives from Connecticut to California will attest, they can even get personal.

  14. 75 FR 38180 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-01

    ... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... tax-exempt status under section 501(e) of the Internal Revenue Code. Such an organization must keep records in order to show its cooperative nature and to establish compliance with other requirements in...

  15. 77 FR 29755 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-18

    ...; Washington, DC. Issues to be discussed relate to Employee Plans, Exempt Organizations, and Government Entities. Reports from five ACT subgroups cover the following topics: Employee Plans: --Analysis and Recommendations Regarding the Scope of the Employee Plans Examination Process [[Page 29756

  16. The Importance of Preserving Tax-Preferred Status for Employer-Sponsored Health and Retirement Plans.

    PubMed

    Fildes, Annette Guarisco

    The future of employer-sponsored health and retirement plans may be at risk. For years, employers have struggled to maintain and pay for these plans despite the increasing compliance and financial burdens imposed by legislative and regulatory action. Now, as Congress begins to lay the foundation for comprehensive tax reform, the need to raise federal revenue may trump the continuation of the tax preferences for employer-provided health and retirement benefits. Recent actions illustrate that the drive for federal revenue may not be sufficiently tempered by the potential negative impact on employers and employees who must bear the brunt of these revenue-induced changes. This article considers the erosion of protections offered by the Employee Retirement Income Security Act (ERISA) and the importance of maintaining the tax treatment of employer-provided benefits.

  17. The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

    ERIC Educational Resources Information Center

    Brighton, Deb; Northup, Jim

    The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

  18. Council tax valuation bands, socio-economic status and health outcome: a cross-sectional analysis from the Caerphilly Health and Social Needs Study.

    PubMed

    Fone, David L; Dunstan, Frank; Christie, Stephen; Jones, Andrew; West, Jonathan; Webber, Margaret; Lester, Nathan; Watkins, John

    2006-05-02

    Council tax valuation bands (CTVBs) are a categorisation of household property value in Great Britain. The aim of the study was to assess the CTVB as a measure of socio-economic status by comparing the strength of the associations between selected health and lifestyle outcomes and CTVBs with two measures of socio-economic status: the National Statistics Socio-Economic Classification (NS-SEC) and the 2001 UK census-based Townsend deprivation index. Cross-sectional analysis of data on 12,092 respondents (adjusted response 62.7%) to the Caerphilly Health and Social Needs Study, a postal questionnaire survey undertaken in Caerphilly county borough, south-east Wales, UK. The CTVB was assigned to each individual by matching the sampling frame to the local authority council tax register. Crude and age-gender adjusted odds ratios for each category of CTVB, NS-SEC and fifth of the ward distribution of Townsend scores were estimated for smoking, poor diet, obesity, and limiting long-term illness using logistic regression. Mean mental (MCS) and physical (PCS) component summary scores of the Short-Form SF-36 health status questionnaire were estimated in general linear models. There were significant trends in odds ratios across the CTVB categories for all outcomes, most marked for smoking and mental and physical health status. The adjusted odds ratio for being a smoker in the lowest versus highest CTVB category was 3.80 (95% CI: 3.06, 4.71), compared to 3.00 (95% CI: 2.30, 3.90) for the NS-SEC 'never worked and long-term unemployed' versus 'higher managerial and professional' categories, and 1.61 (95% CI: 1.42, 1.83) for the most deprived versus the least deprived Townsend fifth. The difference in adjusted mean MCS scores was 5.9 points on the scale for CTVB, 9.2 for NS-SEC and 3.2 for the Townsend score. The values for the adjusted mean PCS scores were 6.3 points for CTVB, 11.3 for NS-SEC, and 2.5 for the Townsend score. CTVBs assigned to individuals were strongly associated

  19. 75 FR 67164 - Proposed Collection; Comment Request for Form 8886-T

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-01

    ... 8886-T AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... comments concerning Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter...-T. Abstract: Certain tax-exempt entities are required to file Form 8886-T to disclose information...

  20. Council tax valuation band predicts breast feeding and socio-economic status in the ALSPAC study population.

    PubMed

    Beale, Norman; Kane, Gill; Gwynne, Mark; Peart, Carole; Taylor, Gordon; Herrick, David; Boyd, Andy

    2006-01-11

    Breast-feeding rates in the UK are known to vary by maternal socio-economic status but the latter function is imperfectly defined. We test if CTVB (Council Tax Valuation Band - a categorical assessment of UK property values and amenities governing local tax levies) of maternal address predicts, in a large UK regional sample of births, (a) breast-feeding (b) personal and socio-economic attributes of the mothers. Retrospective study of a subset (n.1390 selected at random) of the ALSPAC sample (Avon Longitudinal Study of Parents and Children), a large, geographically defined cohort of mothers followed from early pregnancy to 8 weeks post-delivery. Outcome measures are attitudes to breast-feeding prior to delivery, breast-feeding intention and uptake, demographic and socio-economic attributes of the mothers, CTVB of maternal home address at the time of each birth. Logistic regression analysis, categorical tests. 1360 women divided across the CTVBs--at least 155 in any band or band aggregation. CTVB predicted only one belief or attitude--that bottle-feeding was more convenient for the mother. However only 31% of 'CTVB A infants' are fully breast fed at 4 weeks of life whereas for 'CTVB E+ infants' the rate is 57%. CTVB is also strongly associated with maternal social class, home conditions, parental educational attainment, family income and smoking habit. CTVB predicts breast-feeding rates and links them with social circumstances. CTVB could be used as the basis for accurate resource allocation for community paediatric services: UK breast-feeding rates are low and merit targeted promotion.

  1. Possibilities and pitfalls of outsourcing.

    PubMed

    Hazelwood, Sarah E; Hazelwood, Anita C; Cook, Ellen D

    2005-10-01

    Outsourcing can save healthcare organizations costs related to staffing and training. Organizations should ensure that a vendor's staff is credentialed, knowledgeable, and properly trained. Outsourcing firms should ensure the confidentiality and security of the information they will handle. Outsourcing carries risks for providers, including potentially negative impact on tax-exempt status and loss of control over business processes.

  2. 7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 13 2011-01-01 2009-01-01 true Section 515 Nonprofit Set Aside (NPSA) B Exhibit B to... Allocation of Loan and Grant Program Funds Pt. 1940, Subpt. L, Exh. B Exhibit B to Subpart L of Part 1940...; and B. Is a private organization that has nonprofit, tax exempt status under section 501(c)(3) or...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... same project if the buildings are constructed, under a common plan, within a reasonable time of each...-exempt use property rules? A-8. “Predominantly used” means that for more than 50 percent of the time used...,000 square feet), plus common area of 5,000 square feet. E uses the auditorium 80 percent of the time...

  4. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... same project if the buildings are constructed, under a common plan, within a reasonable time of each...-exempt use property rules? A-8. “Predominantly used” means that for more than 50 percent of the time used...,000 square feet), plus common area of 5,000 square feet. E uses the auditorium 80 percent of the time...

  5. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... same project if the buildings are constructed, under a common plan, within a reasonable time of each...-exempt use property rules? A-8. “Predominantly used” means that for more than 50 percent of the time used...,000 square feet), plus common area of 5,000 square feet. E uses the auditorium 80 percent of the time...

  6. 26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt... property is not affected by the fact that the organization was exempt from taxation for prior taxable years... the organization was exempt from taxation for any such years. Similarly, the fact that only a portion...

  7. Alternative Fuels Data Center

    Science.gov Websites

    Diesel Fuel Blend Tax Exemption The biodiesel or ethanol portion of blended fuel containing taxable diesel is exempt from the diesel fuel tax. The biodiesel or ethanol fuel blend must be clearly identified . (Reference Texas Statutes, Tax Code 162.2

  8. 75 FR 64355 - Agency Information Collection Activities: Proposed Collection; Comments Requested

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ... of Information Collection Under Review: Application for Tax-Exempt Transfer of Firearm and... collection. (2) Title of the Form/Collection: Application for Tax-Exempt Transfer of Firearm and Registration... approved by ATF prior to the transfer of a National Firearms Act weapon from one Special Occupational Tax...

  9. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

  10. Simulated effect of tobacco tax variation on population health in California.

    PubMed

    Kaplan, R M; Ake, C F; Emery, S L; Navarro, A M

    2001-02-01

    This study simulated the effects of tobacco excise tax increases on population health. Five simulations were used to estimate health outcomes associated with tobacco tax policies: (1) the effects of price on smoking prevalence; (2) the effects of tobacco use on years of potential life lost; (3) the effect of tobacco use on quality of life (morbidity); (4) the integration of prevalence, mortality, and morbidity into a model of quality adjusted life years (QALYs); and (5) the development of confidence intervals around these estimates. Effects were estimated for 1 year after the tax's initiation and 75 years into the future. In California, a $0.50 tax increase and price elasticity of -0.40 would result in about 8389 QALYs (95% confidence interval [CI] = 4629, 12,113) saved the first year. Greater benefits would accrue each year until a steady state was reached after 75 years, when 52,136 QALYs (95% CI = 38,297, 66,262) would accrue each year. Higher taxes would produce even greater health benefits. A tobacco excise tax may be among a few policy options that will enhance a population's health status while making revenues available to government.

  11. 26 CFR 1.103-2 - Dividends from shares and stock of Federal agencies or instrumentalities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., reserves, and surplus, its advances, and its income shall be exempt from all taxation, except taxes upon... capital and reserve or surplus therein and the income derived therefrom, shall be exempt from taxation... therefrom, shall be exempt from taxation, except taxes upon real estate. Section 13 of the Federal Home Loan...

  12. Energy, added sugar, and saturated fat contributions of taxed beverages and foods in Mexico.

    PubMed

    Batis, Carolina; Pedraza, Lilia S; Sánchez-Pimienta, Tania G; Aburto, Tania C; Rivera-Dommarco, Juan A

    2017-01-01

    To estimate the dietary contribution of taxed beverages and foods. Using 24-hour diet recall data from the Ensanut 2012 (n=10 096), we estimated the contribution of the items which were taxed in 2014 to the total energy, added sugar, and saturated fat intakes in the entire sample and by sociodemographic characteristics. The contributions for energy, added sugar, and saturated fat were found to be 5.5, 38.1, and 0.4%, respectively, for the taxed beverages, and 14.4, 23.8, and 21.4%, respectively, for the taxed foods. Children and adolescents (vs. adults), medium and high socioeconomic status (vs. low), urban area (vs. rural), and North and Center region (vs. South) had higher energy contribution of taxed beverages and foods. The energy contribution was similar between males and females. These taxes covered an important proportion of Mexicans' diet and therefore have the potential to improve it meaningfully.

  13. Tax tips for forest landowners for the 2008 tax year

    Treesearch

    Linda Wang; John L. Greene

    2009-01-01

    This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

  14. 78 FR 53194 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-28

    ..., Acting Designated Federal Officer, TE/GE Communications and Liaison; 1111 Constitution Ave. NW.; SE:T:CL... Constitution Ave. NW.; Room 3313; Washington, DC. Issues to be discussed relate to Employee Plans, Exempt... clearance. Photo identification must be presented. Please use the main entrance at 1111 Constitution Ave. NW...

  15. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  16. 46 CFR 28.60 - Exemption letter.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... VESSELS General Provisions § 28.60 Exemption letter. (a) Types of exemptions. (1) Specific exemption means... for an exemption of either type must be in writing, have specific reasons for the request, and be sent... vessel to which any exemption applies. (e) Right of appeal. Any person directly affected by a decision or...

  17. 26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... income and shall be exempt from taxation under this chapter: (7) Income exempt under treaty. Income of...

  18. 26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... income and shall be exempt from taxation under this chapter: (7) Income exempt under treaty. Income of...

  19. 30 CFR 47.92 - Exemptions from labeling.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... COMMUNICATION (HazCom) Exemptions § 47.92 Exemptions from labeling. A hazardous chemical is exempt from subpart... Chemicals Exempt from Labeling Exemption Conditions for exemption Chemical substance, consumer product, hazardous substance, or pesticide When kept in its manufacturer's or supplier's original packaging labeled...

  20. 30 CFR 47.92 - Exemptions from labeling.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... COMMUNICATION (HazCom) Exemptions § 47.92 Exemptions from labeling. A hazardous chemical is exempt from subpart... Chemicals Exempt from Labeling Exemption Conditions for exemption Chemical substance, consumer product, hazardous substance, or pesticide When kept in its manufacturer's or supplier's original packaging labeled...

  1. 30 CFR 47.92 - Exemptions from labeling.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... COMMUNICATION (HazCom) Exemptions § 47.92 Exemptions from labeling. A hazardous chemical is exempt from subpart... Chemicals Exempt from Labeling Exemption Conditions for exemption Chemical substance, consumer product, hazardous substance, or pesticide When kept in its manufacturer's or supplier's original packaging labeled...

  2. 30 CFR 47.92 - Exemptions from labeling.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... COMMUNICATION (HazCom) Exemptions § 47.92 Exemptions from labeling. A hazardous chemical is exempt from subpart... Chemicals Exempt from Labeling Exemption Conditions for exemption Chemical substance, consumer product, hazardous substance, or pesticide When kept in its manufacturer's or supplier's original packaging labeled...

  3. 45 CFR 705.13 - Exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... exemptions: (1) Appeals, Grievances, and Complaints (staff)—Commission Project, CRC-001. Exempt partially...) Complaints, CRC-003—Exempt partially under 5 U.S.C. 552a(k)(2). The reasons for possibly asserting the... endangering these sources. (3) Commission projects, CRC-004—Partially exempt under 5 U.S.C. 552a(k)(2). The...

  4. Assessment of Vaccine Exemptions among Wyoming School Children, 2009 and 2011

    ERIC Educational Resources Information Center

    Pride, Kerry R.; Geissler, Aimee L.; Kolasa, Maureen S.; Robinson, Byron; Van Houten, Clay; McClinton, Reginald; Bryan, Katie; Murphy, Tracy

    2014-01-01

    During 2010-2011, varicella vaccination was an added requirement for school entrance in Wyoming. Vaccination exemption rates were compared during the 2009-2010 and 2011-2012 school years, and impacts of implementing a new childhood vaccine requirement were evaluated. All public schools, grades K-12, were required to report vaccination status of…

  5. Health Care Sharing Ministries and Their Exemption From the Individual Mandate of the Affordable Care Act.

    PubMed

    Galarneau, Charlene

    2015-06-01

    The U.S. 2010 Patient Protection and Affordable Care Act (ACA) exempts members of health care sharing ministries (HCSMs) from the individual mandate to have minimum essential insurance coverage. Little is generally known about these religious organizations and even less critical attention has been brought to bear on them and their ACA exemption. Both deserve close scrutiny due to the exemption's less than clear legislative justification, their potential influence on the ACA's policy and ethical success, and their salience to current religious liberty debates surrounding the expansion of religious exemptions from ACA responsibilities for both individuals and corporations. Analyzing documents of the United States' three largest health care sharing ministries and related material, I examine these organizations and their ACA exemption with particular consideration of their ethical dimensions. Here a thick description of the nature and workings of health care sharing ministries precedes a similar account of the ACA exemption. From these empirical analyses, five ethical and policy concerns emerge: (1) the charity versus insurance status of these ministries; (2) the conflation of two ACA religious exemptions; (3) the tension between the values of religious liberty and of justice; (4) the potential undermining of ACA policy goals; and (5) the questionable compliance of health care sharing ministries with ACA exemption requirements.  An accurate and informed understanding of HCSMs is required for policymakers and others to justify the ACA exemption of health care sharing ministry members. A sufficient justification would address at least the five ethical and policy concerns raised here.

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

    ERIC Educational Resources Information Center

    Kreiser, Donna L.; Cowburn, Laura

    2010-01-01

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

  7. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

  8. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

  9. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

  10. Council tax valuation band predicts breast feeding and socio-economic status in the ALSPAC study population

    PubMed Central

    Beale, Norman; Kane, Gill; Gwynne, Mark; Peart, Carole; Taylor, Gordon; Herrick, David; Boyd, Andy

    2006-01-01

    Background Breast-feeding rates in the UK are known to vary by maternal socio-economic status but the latter function is imperfectly defined. We test if CTVB (Council Tax Valuation Band – a categorical assessment of UK property values and amenities governing local tax levies) of maternal address predicts, in a large UK regional sample of births, (a) breast-feeding (b) personal and socio-economic attributes of the mothers. Methods Retrospective study of a subset (n.1390 selected at random) of the ALSPAC sample (Avon Longitudinal Study of Parents and Children), a large, geographically defined cohort of mothers followed from early pregnancy to 8 weeks post-delivery. Outcome measures are attitudes to breast-feeding prior to delivery, breast-feeding intention and uptake, demographic and socio-economic attributes of the mothers, CTVB of maternal home address at the time of each birth. Logistic regression analysis, categorical tests. Results Study sample: 1360 women divided across the CTVBs – at least 155 in any band or band aggregation. CTVB predicted only one belief or attitude – that bottle-feeding was more convenient for the mother. However only 31% of 'CTVB A infants' are fully breast fed at 4 weeks of life whereas for 'CTVB E+ infants' the rate is 57%. CTVB is also strongly associated with maternal social class, home conditions, parental educational attainment, family income and smoking habit. Conclusion CTVB predicts breast-feeding rates and links them with social circumstances. CTVB could be used as the basis for accurate resource allocation for community paediatric services: UK breast-feeding rates are low and merit targeted promotion. PMID:16405729

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

    PubMed

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

    2008-07-01

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

  12. 29 CFR 784.137 - Relationship of exemption to exemption for “offshore” activities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... reasons advanced for exemption of employment in “shore” operations, now listed in section 13(b)(4), at the... Exemptions Provisions Relating to Fishing and Aquatic Products General Character and Scope of the Section 13... section 13(a)(5) to section 13(b)(4). The exemption of employment in these “shore” operations may be...

  13. Directors' duty to obtain a fair price in the conversion of nonprofit hospitals.

    PubMed

    Tower, E S

    1997-01-01

    Boards of Directors of tax-exempt hospitals are increasingly struggling with whether to convert their facilities to for-profit status. Other than the traditional duties of loyalty and fair dealings imposed upon directors, there is currently little guidance to assure that boards obtain a fair price for the hospital in such conversions. The author provides recommendations to assure proper valuation.

  14. Tax tips for forest landowners for the 2009 tax year

    Treesearch

    Linda Wang; John Greene

    2010-01-01

    This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

  15. Financing Opportunities for Renewable Energy Development in Alaska

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

    Ardani, K.; Hillman, D.; Busche, S.

    2013-04-01

    This technical report provides an overview of existing and potential financing structures for renewable energy project development in Alaska with a focus on four primary sources of project funding: government financed or supported (the most commonly used structure in Alaska today), developer equity capital, commercial debt, and third-party tax-equity investment. While privately funded options currently have limited application in Alaska, their implementation is theoretically possible based on successful execution in similar circumstances elsewhere. This report concludes that while tax status is a key consideration in determining appropriate financing structure, there are opportunities for both taxable and tax-exempt entities to participatemore » in renewable energy project development.« less

  16. Council tax valuation bands, socio-economic status and health outcome: a cross-sectional analysis from the Caerphilly Health and Social Needs Study

    PubMed Central

    Fone, David L; Dunstan, Frank; Christie, Stephen; Jones, Andrew; West, Jonathan; Webber, Margaret; Lester, Nathan; Watkins, John

    2006-01-01

    Council tax valuation bands (CTVBs) are a categorisation of household property value in Great Britain. The aim of the study was to assess the CTVB as a measure of socio-economic status by comparing the strength of the associations between selected health and lifestyle outcomes and CTVBs with two measures of socio-economic status: the National Statistics Socio-Economic Classification (NS-SEC) and the 2001 UK census-based Townsend deprivation index. Methods Cross-sectional analysis of data on 12,092 respondents (adjusted response 62.7%) to the Caerphilly Health and Social Needs Study, a postal questionnaire survey undertaken in Caerphilly county borough, south-east Wales, UK. The CTVB was assigned to each individual by matching the sampling frame to the local authority council tax register. Crude and age-gender adjusted odds ratios for each category of CTVB, NS-SEC and fifth of the ward distribution of Townsend scores were estimated for smoking, poor diet, obesity, and limiting long-term illness using logistic regression. Mean mental (MCS) and physical (PCS) component summary scores of the Short-Form SF-36 health status questionnaire were estimated in general linear models. Results There were significant trends in odds ratios across the CTVB categories for all outcomes, most marked for smoking and mental and physical health status. The adjusted odds ratio for being a smoker in the lowest versus highest CTVB category was 3.80 (95% CI: 3.06, 4.71), compared to 3.00 (95% CI: 2.30, 3.90) for the NS-SEC 'never worked and long-term unemployed' versus 'higher managerial and professional' categories, and 1.61 (95% CI: 1.42, 1.83) for the most deprived versus the least deprived Townsend fifth. The difference in adjusted mean MCS scores was 5.9 points on the scale for CTVB, 9.2 for NS-SEC and 3.2 for the Townsend score. The values for the adjusted mean PCS scores were 6.3 points for CTVB, 11.3 for NS-SEC, and 2.5 for the Townsend score. Conclusion CTVBs assigned to individuals

  17. Pesticide Emergency Exemptions

    EPA Pesticide Factsheets

    A state or federal agency can request an emergency exemptions when a serious pest problem jeopardizes production of agricultural goods or public health but no pesticides are currently registered for that situation. Learn how to request emergency exemption.

  18. 26 CFR 31.3402(c)-1 - Wage bracket withholding.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... percentage method with respect to any employee. The tax computed under the wage bracket method shall be in... tax is required to be withheld from a wage payment of $48 when two withholding exemptions are claimed... tax to be withheld from a wage payment of $36 when one withholding exemption is claimed. (c) Periods...

  19. 77 FR 12355 - Hours of Service of Drivers: Underwater Construction Corporation Application for Exemption

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-29

    ...-0376] Hours of Service of Drivers: Underwater Construction Corporation Application for Exemption AGENCY...; request for comments. SUMMARY: FMCSA has received an application from the Underwater Construction... duty status for each 24 hour period using methods prescribed in that section. UCC claims that...

  20. Employment Security Tax

    Science.gov Websites

    Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

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