501(c)(3) Hospitals and the Community Benefit Standard (open access)

501(c)(3) Hospitals and the Community Benefit Standard

This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.
Date: November 10, 2009
Creator: Lunder, Erika K. & Liu, Edward C.
System: The UNT Digital Library
501(c)(3)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws (open access)

501(c)(3)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

From Summary: "This report examines the restrictions imposed on campaign activity by Section 501(c)(3) organizations under the tax and campaign finance laws."
Date: September 10, 2013
Creator: Lunder, Erika, L. & Whitaker, L. Paige
System: The UNT Digital Library
501(c)(4)s and the Gift Tax: Legal Analysis (open access)

501(c)(4)s and the Gift Tax: Legal Analysis

This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
System: The UNT Digital Library
The 1970 amendments to the elementary and secondary education act. (open access)

The 1970 amendments to the elementary and secondary education act.

This report addresses the 1970 amendments to the elementary and secondary education act.
Date: August 10, 1972
Creator: Enright, Sharon
System: The UNT Digital Library
2012 Farm Bill: Changing the Treatment of LIHEAP Receipt in the Calculation of SNAP Benefits (open access)

2012 Farm Bill: Changing the Treatment of LIHEAP Receipt in the Calculation of SNAP Benefits

This report describes the contents of the 2012 Farm Bill, cost reducing measures in the Farm Bill, and the implications of both of these. Specifically, the report focuses on SNAP (Supplemental Nutrition Assistance Program) which is a cost saving measure that addresses how certain deductions from income will be calculated.
Date: July 10, 2012
Creator: Aussenberg, Randy Alison & Perl, Libby
System: The UNT Digital Library
S. 2271: The Property Rights Implementation Act of 1998 (open access)

S. 2271: The Property Rights Implementation Act of 1998

From Summary: "This report supplements CRS Report 97-877, which examines in detail the Senate-reported version of H.R. 1534 and the two House-passed bills (H.R. 992 and H.R. 1534) of which it consists."
Date: July 10, 1998
Creator: Meltz, Robert
System: The UNT Digital Library
Abortion: Judicial Control (open access)

Abortion: Judicial Control

In 1973 the U.S. Supreme Court held that the Constitution protects a woman's decision whether or not to terminate her pregnancy, Roe v. Wade, 410 U.S. 113, and that a State may not unduly burden the exercise of that fundamental right by regulations that prohibit or substantially limit access to the means of effectuating that decision, Doe v. Bolton, 410 U.S. 179. But rather than settling the issue, the Court's rulings have kindled heated debate and precipitated a variety of governmental actions at the national, State and local levels designed either to nullify the rulings or hinder their effectuation. This brief discusses this ongoing issue, highlighting judicial history and decisions.
Date: March 10, 1988
Creator: Lewis, Karen J.
System: The UNT Digital Library
Abortion Services and Military Medical Facilities (open access)

Abortion Services and Military Medical Facilities

In 1993, President Clinton modified the military policy on providing abortions at military medical facilities. Under the change directed by the President, military medical facilities were allowed to perform abortions if paid for entirely with non-Department of Defense (DOD) funds (i.e., privately funded). Over the last three decades, the availability of abortion services at military medical facilities has been subjected to numerous changes and interpretations.
Date: July 10, 2008
Creator: Burelli, David F.
System: The UNT Digital Library
Abortion Services and Military Medical Facilities (open access)

Abortion Services and Military Medical Facilities

The purpose of this report is to describe and discuss the provisions for providing abortion services to military personnel, their dependents, and other military health care beneficiaries at military medical facilities. The report describes the history of these provisions, with particular emphasis on legislative actions. Finally, this report discusses a number of proposals to modify the law, as well as other related legislative and administrative actions.
Date: July 10, 2008
Creator: Burrelli, David F.
System: The UNT Digital Library
Accelerated Vehicle Retirement for Fuel Economy: "Cash for Clunkers" (open access)

Accelerated Vehicle Retirement for Fuel Economy: "Cash for Clunkers"

This report outlines the key provisions of the Consumer Assistance to Recycle and Save (CARS) program, discusses the initial impact of the program and some of the concerns raised by Senators. It also summarizes similar programs in other countries.
Date: August 10, 2009
Creator: Yacobucci, Brent D. & Canis, Bill
System: The UNT Digital Library
Accident Prevention under the Clean Air Act Section 112(r): Risk Management Planning by Propane Users and Internet Access to Worst-Case Accident Scenarios (open access)

Accident Prevention under the Clean Air Act Section 112(r): Risk Management Planning by Propane Users and Internet Access to Worst-Case Accident Scenarios

This report briefly describes two issues associated with EPA implementation of risk management planning requirements in the Clean Air Act Section 112(r): whether dealers and distributors of propane and other flammable fuels should be covered by the law, and whether electronic access to off-site consequence analyses (OCA), and especially worst-case analyses, should be restricted to avoid misuse by terrorists or criminals. These issues are addressed by S. 880, as reported, and H.R. 1301 in the 106th Congress. The statutory requrrements and EPA implementation to date also are described. Covered facilities must submit risk management plans by June 21, 1999. This product will be updated when events warrant. For information on the status of legislation, see CRS Issue Brief lB10004, Clean Air Act Issues in the 106th Congress.
Date: June 10, 1999
Creator: Schierow, Linda-Jo
System: The UNT Digital Library
Across-the-Board Spending Cuts in Omnibus Appropriations Acts (open access)

Across-the-Board Spending Cuts in Omnibus Appropriations Acts

This report examines the use of across-the-board spending cuts in omnibus appropriations acts for FY2000-FY2004, assessing the budgetary context leading to the spending cut, recounting the legislative action on the spending cut provision, and reviewing the provision’s design and implementation.
Date: August 10, 2004
Creator: Keith, Robert
System: The UNT Digital Library
The Advanced Technology Program (open access)

The Advanced Technology Program

The Advanced Technology Program (ATP) was created by P.L. 100-418, the Omnibus Trade and Competitiveness Act of 1988, to encourage public-private cooperation in the development of pre-competitive technologies with broad application across industries. This activity has been targeted for elimination as a means to cut federal spending. This report discusses the ATP and related issues of federal appropriations (or the lack thereof).
Date: August 10, 1999
Creator: Schacht, Wendy H.
System: The UNT Digital Library
Advertising by the Federal Government: An Overview (open access)

Advertising by the Federal Government: An Overview

This report looks at what government agencies are spending on advertising, including the difficulties of estimating advertising expenditures and the restrictions on government advertising.
Date: March 10, 2011
Creator: Kosar, Kevin R.
System: The UNT Digital Library
Advisory Bodies Created by the President and by Congress 1955 Through July 15, 1970 (open access)

Advisory Bodies Created by the President and by Congress 1955 Through July 15, 1970

This report addresses advisory bodies created by the president and by congress between 1955 and July 15, 1970.
Date: September 10, 1970
Creator: Cambio, Edward & Dalrymple, Helen
System: The UNT Digital Library
Affordable Care Act (ACA): Employer Shared Responsibility Determinations and Potential Penalties (open access)

Affordable Care Act (ACA): Employer Shared Responsibility Determinations and Potential Penalties

This report describes the potential employer penalties related to the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) as well as regulations to implement the ACA employer provisions. The regulations address insurance coverage requirements, methodologies for determining whether a worker is considered full time, provisions relating to seasonal workers and corporate franchises, and other reporting requirements.
Date: April 10, 2015
Creator: Whittaker, Julie M.
System: The UNT Digital Library
Afghanistan Casualties: Military Forces and Civilians (open access)

Afghanistan Casualties: Military Forces and Civilians

This report collects statistics from a variety of sources on casualties sustained during Operation Enduring Freedom (OEF), which began on October 7, 2001, and is ongoing. OEF actions take place primarily in Afghanistan, but OEF casualties also include American casualties in other countries, listed within this report.
Date: March 10, 2011
Creator: Chesser, Susan G.
System: The UNT Digital Library
Afghanistan Casualties: Military Forces and Civilians (open access)

Afghanistan Casualties: Military Forces and Civilians

This report collects statistics from a variety of sources on casualties sustained during Operation Enduring Freedom (OEF), which began on October 7, 2001, and is ongoing. OEF actions take place primarily in Afghanistan; however, OEF casualties also include American casualties in Pakistan, Uzbekistan, Guantanamo Bay (Cuba), Djibouti, Eritrea, Ethiopia, Jordan, Kenya, Kyrgyzstan, the Philippines, Seychelles, Sudan, Tajikistan, Turkey, and Yemen.
Date: May 10, 2012
Creator: Chesser, Susan G.
System: The UNT Digital Library
Afghanistan: Challenges and Options for Reconstructing a Stable and Moderate State (open access)

Afghanistan: Challenges and Options for Reconstructing a Stable and Moderate State

This report provides information on and analysis of the current situation in Afghanistan, taking into consideration the country’s essential characteristics and political developments since about the time of the overthrow of the last Afghan King, Zahir Shah, in 1973, and sketches out four possible scenarios for Afghanistan’s future. Finally, the report identifies and analyzes factors that will influence Afghanistan’s political future, and discusses three policy areas in particular in which actions by the United States could be crucial to the achievement of the U.S. goal of a peaceful, stable, democratic, and terrorist-free Afghanistan. An appendix contains key documents relating to the December 2001 Bonn Agreement, which is the framework for current efforts to create a stable and democratic Afghanistan.
Date: May 10, 2002
Creator: Cronin, Richard P.
System: The UNT Digital Library
Afghanistan: Government Formation and Performance (open access)

Afghanistan: Government Formation and Performance

This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai to address corruption within the Afghan government.
Date: April 10, 2008
Creator: Katzman, Kenneth
System: The UNT Digital Library
Afghanistan: Narcotics and U.S. Policy (open access)

Afghanistan: Narcotics and U.S. Policy

This report provides current statistical information, profiles the Afghanistan narcotics trade's participants, explores linkages between narcotics, insecurity, and corruption, and reviews U.S. and international policy responses since late 2001. The report also considers ongoing policy debates regarding the counternarcotics role of coalition military forces, poppy eradication, alternative livelihoods, and funding issues for Congress.
Date: December 10, 2006
Creator: Blanchard, Christopher M.
System: The UNT Digital Library
Afghanistan: Politics, Elections, and Government Performance (open access)

Afghanistan: Politics, Elections, and Government Performance

This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. It also includes discussion of election fraud and corruption in Afghanistan.
Date: February 10, 2011
Creator: Katzman, Kenneth
System: The UNT Digital Library
Afghanistan: Post-Taliban Governance, Security, and U.S. Policy (open access)

Afghanistan: Post-Taliban Governance, Security, and U.S. Policy

This report discusses the current political state of Iran, focusing particularly on the influence of the Taliban and other militant groups and on the leadership of Afghan President Hamid Karzai. This report also discusses the U.S.-Iran relationship and U.S. efforts under the Obama Administration to provide military, reconstructive, and stabilization aid.
Date: November 10, 2009
Creator: Katzman, Kenneth
System: The UNT Digital Library
Afghanistan: Post-War Governance, Security, and U.S. Policy (open access)

Afghanistan: Post-War Governance, Security, and U.S. Policy

This report summarizes the debate on the efficacy of U.S. efforts to stabilize Afghanistan. The report considers the founding of a new constitution, the narcotics trade, the Taliban, and the funding Afghanistan is receiving from the U.S.. The report also discusses what the U.S. is currently doing to help stabilize the country.
Date: September 10, 2007
Creator: Katzman, Kenneth
System: The UNT Digital Library