This report discusses requirements to maintain 501(c)(4) status, potential tax consequences, and reporting requirements to file with the Internal Revenue Service.

According to the National Bureau of Economic Research (NBER), the U.S. economy was in a recession for 18 months from December 2007 to June 2009. It was the longest and deepest recession of the post-World War II era. This report provides information on the patterns found across past recessions since World War II to gauge whether and how this recession might be different.

This report discusses the accelerated vehicle retirement (AVR) programs initiated in 2009 by the United States, Japan, South Korea, and other industrial nations (commonly known in the U.S. as the "cash for clunkers" program). The U.S. program began in June 2009, when President Obama signed the Consumer Assistance to Recycle and Save (CARS) Act. The report discusses how these various AVR programs affected the automobile industries in the U.S., Japan, and South Korea, specifically. Neither Japan nor South Korea imports large numbers of foreign vehicles, a circumstance not much altered by AVR program implementation.

This report discusses the budget for the 2008 Farm Bill, and its reauthorization. Moreover, the report discusses the increasing level of demand for fiscal constraint and the current large budget deficits.

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.

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. The report also includes discussion of election fraud and corruption in Afghanistan.

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.

The United States provides assistance to 47 African countries, and the United States Agency for International Development (USAID) has 23 missions in Africa. In recent years, U.S. assistance to Africa saw a major increase, especially in health-related programs. This report provides an overview of U.S. aid to Africa, including the strategic objectives that shape U.S. aid to Africa, information about specific aid programs and initiatives, and the Obama Administration's FY2011 foreign aid budget request.

This report has two sections. The first provides an overview of the current U.S. Department of Agriculture (USDA) disaster assistance programs: federal crop insurance, NAP payments, emergency disaster loans, the new Supplemental Revenue Assistance Payments Program (SURE), and four other smaller disaster programs authorized in the 2008 farm bill. The second section reviews the recent history of emergency supplemental farm disaster assistance.

This report reviews the evolution of the U.S. biofuels sector and the role that federal policy has played in shaping its development. In addition, it highlights emerging issues that are critical to the biofuels sector and of relevance to Congress.

This report explains the American with Disabilities Act that provides nondiscrimination protection in employment, public services, public accomodations, and services operated by private entities, transportation, and telecommunications for individuals with disabilities.

The report is categorized into three categories: (I) Mandated Appropriations and Fund Transfers, (II) Discretionary Funding and (III) CRS Products.

This report provides information about the mandatory appropriations and fund transfers in patient protection and ACA.

This report briefly explores the Armed Career Criminal Act (ACCA), 18 U.S.C. 924(e), which requires imposition of a minimum 15-year term of imprisonment for recidivists convicted of unlawful possession of a firearm under 18 U.S.C. 922(g). Section 924(e) applies only to those defendants who have three prior state or federal convictions for violent felonies or serious drug offenses. The report includes descriptions of constitutional challenges to the application of section 924(e), which have been generally unsuccessful.

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This report discusses the use of biomass as an energy feedstock, which is emerging as a potentially viable alternative to address U.S. energy security concerns, foreign oil dependence, rural economic development, and diminishing sources of conventional energy. Biomass (organic matter that can be converted into energy) may include food crops, crops for energy (e.g., switchgrass or prairie perennials), crop residues, wood waste and byproducts, and animal manure. This report discusses legislation regarding biomass, the evolving definition of biomass, and the positions of supporters and detractors of biomass as an alternative energy source.

The production of bioenergy - renewable energy derived from biomass - could potentially increase national energy security, reduce greenhouse gas emissions, and contribute to rural economic growth. This report provides analyses of commonly discussed biomass feedstocks and their relative potential for power generation. Additional biopower issues - feedstock accessibility, the biomass power plant carbon-neutrality debate, and unintended consequences of legislative activities to promote bioenergy - are also discussed.

Given the large potential impact broadband access may have on the economic development of rural America, concern has been raised over a "digital divide" between rural and urban or suburban areas with respect to broadband deployment. While there are many examples of rural communities with state of the art telecommunications facilities, recent surveys and studies have indicated that, in general, rural areas tend to lag behind urban and suburban areas in broadband deployment. This report provides information on the background of broadband in rural American, pilot broadband loan and grant programs, community connect broadband grants, criticisms of the broadband programs, issues during reauthorization, appropriations, and American Recovery and Reinvestment Act.

This report discusses the November 7, 2010 parliamentary elections in Burma, which have long been controversial, mainly due to election fraud concerns. The report discusses debates about U.S. policy toward Burma, which has been sparked by the elections and the issues surrounding them.

The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.

This report is an Analysis of Policy Issues for Congress regarding Cellulosic Biofuels.

This report discusses report authorship, Lignocellulosic Feedstocks, supply logistics, and Cellulosic Biofuel Conversion Technologies.

The diminishment of Arctic sea ice has led to increased human activities in the Arctic, and has heightened concerns about the region's future. Issues such as Arctic sovereignty claims; commercial shipping through the Arctic; Arctic oil, gas, and mineral exploration; endangered Arctic species; and increased military operations in the Arctic could cause the region in coming years to become an arena of international cooperation, competition, or conflict. This report provides an overview of Arctic-related issues for Congress, and refers readers to more in-depth CRS reports on specific Arctic-related issues.

The diminishment of Arctic sea ice has led to increased human activities in the Arctic, and has heightened concerns about the region's future. Issues such as Arctic sovereignty claims; commercial shipping through the Arctic; Arctic oil, gas, and mineral exploration; endangered Arctic species; and increased military operations in the Arctic could cause the region in coming years to become an arena of international cooperation, competition, or conflict. This report provides an overview of Arctic-related issues for Congress, and refers readers to more in-depth CRS reports on specific Arctic-related issues.