Government Information

Earl Gregg Swem Library

Restrictions on Itemized Tax Deductions: Policy Options and Analysis

Categories: Charity/Nonprofits,Govt Finance,Taxes

http://www.fas.org/sgp/crs/misc/R43079.pdf

Analyzes various proposals to restrict itemized tax deductions either through outright repeal or targeted restrictions based on specific goals.  From the Congressional Research Service, posted by the Federation of American Scientists

 

An Analysis of Charitable Giving and Donor Advised Funds

Categories: Charity/Nonprofits,Laws/Regulations

http://www.fas.org/sgp/crs/misc/R42595.pdf

This report uses 2008 data to examine the minimum payout requirement for donor advised funds which, unlike private foundations, are not required to pay out a certain proportion of assets as grants each year.  From the Congressional Research Service, posted by the Federation of American Scientists

 

Exempt Organizations Select Check

Categories: Charity/Nonprofits,Taxes

http://www.irs.gov/charities/article/0,,id=249767,00.html

An online search tool that allows users to select an exempt organization and check information about its federal tax status and filings.  Also allows for downloading of complete list of three types of tax-exempt organizations.  From the Internal Revenue Service

 

ACORN: Federal Funding and Monitoring

Categories: Charity/Nonprofits,Elections/Campaigns,Govt Finance

http://www.gao.gov/new.items/d11484.pdf

Reports on the amount and purpose of federal funding awarded, the nature and results of any federal investigations of ACORN, and how agencies implemented provisions prohibiting the award of funds. From the Government Accountability Office

 

Humanitarianism in Crisis

Categories: Afghanistan,Arab,Charity/Nonprofits,Conflict Resolution,Democracy/Peace,East Europe,Iraq

http://www.usip.org/files/resources/Humanitarian_Crisis.pdf

Discusses the loss of effectiveness and increased threats to aid workers resulting from the linking of relief and humanitarian organizations with political and military organizations.  Discusses six causes for the post-Cold War politicizing of humanitarian efforts in areas of conflict such as the former Yugoslavia, Afghanistan, Iraq and recently the Arab world.  From the United States Institute for Peace

 

Giving: White Paper

Categories: Charity/Nonprofits,Great Britain,Volunteering

http://www.official-documents.gov.uk/document/cm80/8084/8084.pdf

British government proposals for stimulating charitable donations and volunteer work.  Parliamentary Command Paper Cm 8084

 

Haiti Relief Donations Qualify for Immediate Tax Relief

Categories: Charity/Nonprofits,Haiti,Taxes

http://www.irs.gov/newsroom/article/0,,id=218678,00.html

Press release explaining tax ruling that allows income tax deductions on 2009 tax returns for cash donations to Haiti Earthquake relief made between January 11 2010 and March 1 2010. From the Internal Revenue Service.

An Overview of the Nonprofit and Charitable Sector

Categories: Charity/Nonprofits

http://www.fas.org/sgp/crs/misc/R40919.pdf

Provides a formal definition of the nonprofit sector, discusses the size and scope of the sector, examines how charities are funded, and concludes with an examination of the relationship between nonprofits and the government.

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