Tax Exempt Organizations For Pay Pilots

Tax Exempt Organizations For Pay Pilots
In the last decade, tax exempt institutions have been expanding in New England cities, particularly
in education, healthcare, and social services, while the manufacturing and financial services sectors
are shrinking ("PILOT Program," 2014). In Worcester, a city with a large nonprofit sector, tax–
exempt properties would have generated $20 million in property taxes in fiscal year 2012 ("How
Worcester Loses Out on $20 Million in Property Taxes Annually", 2012). In order to deal with these
fiscal deficits Worcester must implement a voluntary Payment In Lieu of Taxes program. A PILOT
agreement is one in which an organization that is otherwise exempt from property taxation under
local and state law, agrees to voluntarily make payments in lieu of taxes to a municipality ("PILOT
Program," 2014). Such payments are voluntary because municipalities are prohibited by law from
taxing nonprofits. ("PILOT Program," 2014). In most cases the motivation for tax–exempt
organizations to pay PILOTs is scarce. However, when structured PILOT's are implemented,
nonprofit organizations recognize the value of services they receive from the local municipalities
and are willing to pay their fair share of those costs.
What are PILOTS?
The United States has a long–standing tradition of granting colleges and universities, hospitals and
other organizations tax–exempt status. This status is granted because state governments recognize
that nonprofit institutions provide a public good by enhancing
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IRS: Tax Exempt Organizations
Tests To be recognized by the IRS as a tax–exempt organization under 501(c)(3), the organization
must demonstrate that it is organized and operated exclusively for "religious, charitable, scientific or
educational purposes" (Hopkins, 170). An organization's tax exemption can be denied if "an
inappropriate portion of its activities is not promoting one or more of its exempt purposes"
(Hopkins, 170). The organization must be a corporation, including associations, trust, fund or
foundation. It must also meet the non–distribution test, ensuring that profits are not being used to
benefit individual owners (Worth, 39). They are allowed to engage in political activities, but they are
limited to do so, unlike social welfare organization's that are ... Show more content on
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The first test is the organizational test, which examines whether or not an organization's articles of
organization qualify for a tax–exempt status given by the IRS (Hopkins, 170). These articles of
organization cannot be formed by a single individual, and must establish that the organization was
organized exclusively for one or more exempt purposes, without any reference to its operations
(Smith, 247). An organization will not be evaluated if "its desired activities and purposes stated in its
articles are broader than the clearly specified charitable purposes" (The Organizational Test Under
IRC 501(c)(3).). An organization is also not to be considered "organized exclusively" if its articles
show that it will "spend an excessive amount of time attempting to influence legislation by
propaganda, participate in any political campaign for public office, or have objectives of engaging in
activities that could depict the group as an "action" organization" (The Organizational Test Under
IRC 501(c)(3).) This organization test is in place because it has provided state enforcement officials
ground for action, as well as provided the basis for action by the IRS to deny or revoke exemption
(Smith,

The Government Should Tax Churches
Hypothetically, someone goes to church on Sunday and is asked by their pastor to donate 10% of
their annual income to help feed the hungry and agrees to do so. They later find out that only 3% of
the church's income actually goes to helping the poor and the rest is being used to expand the church
and its resources. They then realize that a portion of the income donated is not going to the cause
they want to support. So where are their offerings and donations actually going? Even though non–
profit churches play a crucial social service for an abundance of people, the government should tax
churches because it is not in the best interest for all of the public when we all have to make up lost
revenue for these establishments, it would decrease group leaders from taking advantage of tax–
breaks, and taxing churches could provide increased revenue to help with other important issues. In
1789,the First Amendment established "Congress shall make no law respecting an establishment of
religion..." This means that the Federal and State Governments cannot be partial in showing support
of any denomination or religious organization. An example being that the nations early attachment
to the Church of England. Three years after this amendment was written, it was ratified by the states
of the union. Religious organizations across the U.S. receive tax exemptions in regulation to
exercise the 1st amendment in order of 'separation of church and state. There is an argument in the
way this

Tax Research Paper
74353
777 Cross St.
Moscow, ID 83843
May 4, 2012
Mr. Andy Squeeze
3471 Paradise Ridge Rd.
Viola, Idaho 83872
Dear Mr. Squeeze,
Currently, you own all of the stock in Valley Hardware Store Inc., a corporation that operates in
Viola, Idaho. Mr. Broker, of Big Investment Company has given you 2 recommendations: the first
recommendation is that you should move your investments in Certificates of Deposits(CD's) to state
and municipal bonds; the second recommendation given is that you should take out another
mortgage as additional capital to also be converted into Municipal bonds. The purpose of which is to
receive a double tax benefit offered by taking advantage of both the interest deductions on the new
mortgage allowed under ... Show more content on Helpwriting.net ...
§163(a) and I.R.C. §103(a).
As for the issue of whether or not you should take out another mortgage in order to supplement the
conversion of Certificate of Deposits into Municipal Bonds, again, I.R.C. §265(a)(2) comes into
effect and disallows any interest deductions sought, thus, removing the profitable advantage offered
though the interest rates. In similar situations, such as Wisconsin Cheeseman, Inc. v. United States,
388 F. 2d 420 (1968), the Court ruled against the taxpayer on the claim that the taxpayer was only
allowed deductions on the interest of the indebtedness incurred prior to the purchase of the tax
exempt investments, meaning that only the interest deductions on the new debt incurred was
disallowed. In Wynn v. United States, 411 F. 2d 614 (1969), the taxpayer was also disallowed to
claim any deduction for the interest payments on the loans he incurred from the bank, the purpose of
which was to expand the amount of tax–exempt securities the taxpayer currently possessed. In
Drybrough v. Commissioner, 376 F. 2d 350 (1967), that taxpayer also tries to deduct the interest
payments on his leveraged mortgages in order to expand their tax–exempt investment fund, and
again, the Court referred to I.R.C. §265(a)(2), which forbids such deductions on the basis that the
sum of the interest paid was used to purchase tax exempt securities, thus ruling against the taxpayer.
Although the Court's ruled

Tax Exemptions in America
Decades ago, state and federal legislatures began offering tax exemptions, including exemptions
from property tax, for nonprofit institutions that provide charitable services to communities.
Nonprofit hospitals that qualify for federal tax exemption under Internal Revenue Code §501(c)(3)
are not guaranteed state charitable tax exemptions. A hospital must provide some amount of charity
in order to be granted a state tax exemption, however historical statues have failed to quantify what
amount of charity is sufficient to meet the charitable purpose exemption . In recent times, nonprofit
hospitals repeatedly have to defend the amount of charity and benefit they provide to the community
to maintain their state property tax–exempt status. There has been a recent, notable case where a
hospital lost its property tax exemption. In the case of Provena Covenant Medical Center V. Illinois
Department of Revenue, the Illinois Supreme Court held that PCMC does not provide enough
charity care to qualify for tax exemptions provided for nonprofit organizations that provide charity
care . Nonprofit hospitals are among the largest landowners in many communities, in the US,
billions of dollars in property is owned by nonprofit hospitals . Most hospitals would owe millions
in taxes if exempt properties were taxed. This report will examine the Illinois Supreme court
decision in Provena Covenant Medical Center v. Illinois Department of Revenue, Case No. 107328,
and analyze the courts

Reasons For A Non Profit Organization
What is the primary purpose of an organization? The primary purpose of any organization is to
maximize revenue and minimize expenses. Profit is the single most important aspect on the mind of
shareholders and/or owners. However, that is not the primary purpose of all organizations. A not for
profit organization has a mission that seeks to benefit the greater good of the community, society or
the world. Nonprofit Organizations can make a profit however, the financial benefits are not for the
owners/shareholders of the company. Profit in nonprofit organizations should only be used to
achieve the mission of that organization whether it is to feed the children, provide funds for Cancer
research, or Stop Global Warming etc. Starting a non–profit is nearly parallel to a profit
organization. You need a proper financial system, payroll, bank account, staff, insurance, mission
statement, planning and re–evaluation. These are just a few basics of any organization. However,
some differences due arise since Nonprofit do have differences to profit organization. For example,
Filing the necessary documents such as the 501C is a tax exempt under the Internal revenue code for
charitable organization. In this research paper, I am going to discuss the overview of taxation of
exempt organization. The major difference between the private foundation and exempt entity is that
an exempt entity is not required to pay any taxes on the incomes earned by it whereas private
organization are required

Community Benefit Analysis on Federal Tax-Exemption for...
Federal tax–exemption for charitable organizations has been in existence since the beginning of
federal income tax law. This exemption is based on the principle that the federal government's loss
of tax revenue is equivalent to the relief of financial burdens charitable organizations provide that
would otherwise have to be supported by public funds. Nonprofit hospitals are able to qualify for
federal tax–exemption under section 501(c)(3) of the Internal Revenue Code because the Internal
Revenue Service (IRS) has recognized the promotion of health for the benefit of the community,
where medical assistance is afforded to the poor or where medical research is promoted, as a
charitable purpose. (U.S. Government Accountability Office, 2008) ... Show more content on
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In 1969, the IRS established broader standards for nonprofit hospital tax–exemption status based on
the extent to which these hospitals provide community benefit to the communities they serve.
(Somerville, 2012) From 1969 to the implementation of the Patient Protection and Affordable Care
Act (ACA) in 2010, there were some attempts to change this policy, however these attempts largely
failed. Prior to the implementation of the ACA, community benefit activities included providing free
and discounted care to uninsured and low–income patients, reimbursement shortfalls associated with
participation in Medicaid programs, activities to promote population health improvement, programs
to increase access to care, medical research, training for health professionals, and other contributions
that benefit the hospital's community. Under the ACA, additional requirements were established for
hospitals to be qualified as tax–exempt including conducting a community health needs assessment
at least every 3 years and develop an implementation strategy to address the needs identified by the
assessment, adopting and publicizing a written financial assistance policy, and limiting charges,
billing, and debt collection practices directed to individuals who qualify for financial assistance.
(The Hilltop Institute, 2013b) While the IRS

Types Of Tax Exempt Organizations
Tax– Exempt organizations receive substantial preferential tax treatment from the IRS. Although
this may seem like a blessing, it is more like a golden cage. This preferential treatment comes with a
catch. The IRS doesn't want to miss out on any money you may have to pay them so they set forth
what seems like an endless list of regulations and compliance issues in order to maintain the golden
"Tax–Exempt" status. As of 2016 the code contains designations to 29 different types of tax–exempt
organizations (Internal Revenue Codes Sections 501(c) 1– 501(c)29). Each type of organization has
a different purpose and function, as well as different structures, and even then the IRS sets up
specific compliance rules for different types of ... Show more content on Helpwriting.net ...
Unlike a corporation, where a board member is an employee, for tax exempt organizations Board
members may be classified as volunteers, employees, and independent contractors. If that is not bad
enough there are further rules regarding the type and amount of payments that can be given to
classification.
Board Members as Volunteers
Most board members for NPOs are volunteers, invited to join the board, based on their expertise and
dedication to the organization's tax–exempt purpose.
All of the following must be trust of an individual to be considered a volunteer:
– The entity that benefits is a nonprofit or government agency
– The activity is less than full time
– The services are not offered as a result of coercion
– The services are typically associated with volunteer work
– No regular employees have been displaced by the volunteer
– The volunteer does not expect to be compensated
Compensation for Volunteer Board Members
It is reasonable that you may want to give your volunteer "a little something" for their time and
efforts. However these are treacherous waters and nonprofits would be wise to adhere to a policy on
volunteer compensation that does not jeopardize the organization's tax–exempt status and may also
come with unexpected taxes or penalties.
A volunteer is someone who inherently donates their time and services for nothing more than the joy
of serving others. By compensating a volunteer board member two issues

United States Tax Treatment For Foreign Sales Corporations
3.3 The market benchmark is not unambiguous in some cases In most of the circumstances, market
benchmarks can be applied to determine whether the recipient received the benefit clearly. However,
in some cases, corresponding market benchmarks are not that explicit. Specifically, a kind of
financial contribution given by the government should be worth noting. The article 1.1 (a) (1) (ii) of
the SCM agreement states that revenue forgone or not collected is a sort of financial contribution. In
the progress of determining subsidies, it is meaningless that only the financial contribution is
identified. It is more important that an appropriate benchmark is identified to measure whether the
recipient has received benefits. Unfortunately, in the ... Show more content on Helpwriting.net ...
The contention between the EU and the US was whether the tax exemption constituted subsidies.
The EU held that the US government policy was a subsidy, as the revenue which was otherwise due
was forgiven. However, the US expressed a different standpoint. The US stated that the tax
exemption policy was only a part of the US tax system, rather than export subsidies. Afterwards, the
Panel and the AB were called to decide whether or not the tax exemption was a subsidy. The EU's
opinion, eventually, was supported by both the Panel and the AB. The Panel and the AB provided
different benchmarks to test whether the tax exemption constituted a subsidy.
3.32 The 'in the absence of 'test provided by the Panel The Panel insisted on the existence of
subsidies. However, the 'in the absence of 'test proposed by the Panel was heavily criticized. To be
specific, the Panel interpreted the market benchmark according to the Article 1.1 (a) 1) (ii). The term
'otherwise due' adopted by the Panel means 'the situation that would exist but for the measure in
question.' Applying the 'but for' test to US–FSCs, the market benchmark would be the situation that
would prevail but for the tax exemption policy. Even though the Panel considered the 'but for'
approach was more efficient, the 'but for' test was still criticized heavily afterwards. The AB
considered that the 'but for'

A Case Of Traffic Safety Services
Anthony Pecoraro was the former vice president of Traffic Safety Services LLC, a traffic safety
equipment business. This man was sentenced to thirty–three months in state prison for failing to pay
taxes on more than two million dollars that he withheld. On top of that he will serve three years of
supervised release and pay nearly 1.3 million in restitution. He also admitted to tax evasion in the
past and would have owed the government approx. 734,000. I would guess that most people would
not disagree with the penalties that Mr. Pecoraro faced, the fact is he withheld millions that could
and should have gone to roads, schools, police officers and countless other things. However, this is
going on with hundreds of thousands of organizations each day. The reason they don't receive the
same penalties isn't because they didn't get caught or because they are smarter, it's because they call
themselves churches. Churches not paying taxes harms society and the economy, resulting in
increased taxes on working class citizens and a complicated legal system.
The tax exemption system for churches is out dated and has many negative effects on the economy.
Ryan T. Cragun, a sociologist at the University of Tampa, said in a Washington Post Article that not
taxing churches is costing the United Sates seventy one billion dollars a year (Washington Post).
However, what the article goes on to say is more astounding still. That number is almost certainly a
lowball, because they didn't take into

"Green" Incentives in Malaysia
Environmental sustainability is gaining much focus in the recent years as people are beginning to
strive for a balance between economic growth and sustainability. In fact, many developed countries
such as UK, Japan have implemented strict environmental policies to enhance the quality on the
environment and to preserve the sustainability of its resources. It is viewed that Malaysia's effort has
been marginal in achieving effective management of resources, pollution control and prevention of
environmental degradation.
Tax Incentives
ENERGY
Energy sector is one of the target sectors of Green Technology under the National Green Technology
Policy. Various attractive incentives are given to businesses to encourage the generation of
renewable ... Show more content on Helpwriting.net ...
The incentive can be claimed once in a lifetime on GBI building and the tax exemption is to be
offset against 100% of the statutory income. Unutilized qualifying expenditure can be carried
forward to subsequent years until it is fully exempted.
b) Stamp Duty Exemption
Buyers of GBI–certified buildings and residential properties from property developers are entitled to
claim for their stamp duty exemption in their annual Income Tax Return Forms.
TRANSPORTATION
In Budget 2009, 100% import duty and 50% exercise duty are given to franchise holders on new
Completely Built Unit (CBU) hybrid cars with engine capacity below 2000cc. Extension and
enhancement of tax incentives for hybrid cars in Budget 2011 has granted full import and exercise
duties exemption on hybrid and electric cars and motorcycles.
WASTE RECYCLING
Solid waste is one of the environmental problems that are often overlooked by Malaysian. Due to
the increasing population and development, generation of solid waste continues to increase and it is
expected to reach about 30,000 tons per day in the year 2020. To promote waste recycling and
management, Malaysia introduced tax incentives in the form of Pioneer Status, Investment Tax
Allowances, Accelerated Capital

Non Profit 501 ( C ) Essay
NON–PROFITS 501(c)(3)
All charities are non–profits, but not all non–profits are charities is the standard answer
when explaining a 501(c)(3), however both include a company mindset that aims to help a
particular product or service to the public. Familiarizing one self to the Internal revenue Service
is essential for anyone considering a 501(c)(3) as a business option. The tax–exempt status can
seem like a favorable option to spare on expenses and for some industries it is the right answer,
and for others it is definitely not. Without the tax exempt status a company would not be able to
receive donations which is the lifeblood of an charity or non–profit. This paper will discuss the
ins and outs of the tax–exempt status and how an organization can find answers.
501C3 Tax Exempt Status
Whether a company is testing for public safety, such as tire safety tests, literary,
educational, religious, charitable or scientific there is the ability to gain 501(c)(3) status.
When affording opportunities on a national or international level, or such as Domestic
Violence's impact on pets studies with children in the home being accomplished via Colorado
State University to help prevent future cruelty to children or animals. To qualify, the
organization must be a corporation, community chest, fund, articles of association, or foundation.
A trust is a fund or foundation and will qualify. However, an individual or a partnership will not
qualify

A Brief Note On Non Profit Tax Compliance Essay
Non–Profit Tax Compliance
Unlike for–profit businesses, the focus of a nonprofit is not on gaining profits for shareholders and
owners, but to fulfil a charitable mission for the benefit of the public. Because of this mission focus,
the IRS has recognized these organizations as exempt from the federal income tax that is placed on
for–profit businesses and individuals. This recognition is not automatic and is not guaranteed.
Nonprofit organization must still follow the rules and regulations set forth by the IRS and the U.S.
Government regarding tax compliance. If these rules are not followed, a nonprofit organization
could lose their tax exempt status.
A charitable focus does not mean that money is not involved. In fact, nonprofit organizations added
an estimated $905.9 billion to the U.S. economy in 2013, while revenues and expenses totaled over
$1.73 trillion (McKeever, 2015). Private giving to nonprofit agencies from foundations, businesses,
and individual equaled $358.38 billion dollars (McKeever, 2015). If a nonprofit organization loses
its tax exempt status, then private donations are no longer tax deductible which decreases the benefit
to contributors (I.R.C. §170(a)(1)). The loss of a tax exempt status can be detrimental to an
organization. Knowledge of the rules and requirements related to tax exempt status is essential for
any tax exempt organization. This paper focuses on the most common form of tax exempt
organizations, and how those organizations can obtain and

The Tax Assessor's Office
Tax Assessor's are elected by the people and are responsible for locating taxable property, assessing
the value, identifying the owner, and publishing annual and supplemental assessment rolls. Its good
to know the assessment of your property to determine if you're being properly taxed and to see if
your home is gaining or losing value. The tax assessor's office will assess all properties except
STAR, Senior Citizens, Veterans, Persons with disabilities, and agricultural properties.
The office responsible for protecting the integrity of public records and public funds is The Clerk of
Superior Court. The Clerk receives, manages, and processes all court documents, collects and
disburses all court fees, fines, and costs, and provides the public with access to court records. As
keeper of public records, the Clerk records deeds, mortgages, and notaries' public. Citizens' case
files, court records, property deeds, and mortgages are handled and protected by the Clerk; an
impartial officer elected. This office is critical for keeping pubic records such as deeds so people can
see current and correct deeds on properties. The clerk is also is keeper of land plats, these are
important because they contain the boundaries, environmental easements(right of way for water,
sewer, gas lines) and conservation buffers. If someone loses their plat, they can obtain a new copy at
the clerk's office.
Tax commissioners are responsible for collecting property taxes, preparation of the county

Andrew Carnegie : A Hero Or A Hero
Andrew Carnegie was a philanthropist who changed history in America. The famous Andrew
Carnegie was born in November, 1835, to a poor and struggling family in Dunfermline, Scotland. In
1848, his family decided to immigrate to the United States for the necessity of a better life and
immediately started working at a local textile mill setting where he earned $1.20 a week. He was
soon recognized by his talent of decoding dot–dot dash–dash messages by ear and was hired by
Pennsylvania Railroad where he later on became a supervisor and earned $1,500 a year. Years later
after hard work and labor, Carnegie met Henry Bessemer, the developer of converting iron into
steel, and soon adopted the Bessemer process. When coming back from his trip from England to
America, he built several steel mills in America. Through dedication and effort, Andrew Carnegie
became one of the wealthiest businessmen in the United States. His steel industry was increasing in
popularity and was known as the "king of steel". Was Andrew Carnegie a hero? A hero is an
inspiration to the public who has good values and concern for others. Andrew Carnegie was a hero
for his generosity, however his treatment to the workers and his success in business earns him the
unheroic title.
Andrew Carnegie is a hero for generosity. Carnegie's values is demonstrated in his "Wealth" article
where he makes the comments of the obligations of a rich man. In the text he states, "The man who
dies rich dies disgraced", which indicates

America 's Fiscal 2017 Budget
While oil represents about 7 percent of Louisiana 's revenue, its budget structure is more complex
than other oil–producing states –– and probably most similar to Kansas in its budget woes,
according to Leachman. Edwards 's fiscal 2017 budget proposal includes dramatic cuts to virtually
every part of state government: higher education, healthcare, the attorney general 's office, and
youth services. Some budget experts trace the start of Louisiana 's revenue problems to the repeal of
income tax increases under what has been termed the Stelly Plan, a restructuring of state revenue
that also called for lowering the sales tax. The repeal came as Louisiana was awash in one–time
revenue, including federal funding to the state to aid recovery ... Show more content on
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As a group, the eight states held balances equaling 33.3 percent of general fund spending. While
Alaska pulls up the average, with balances of 122.5 percent, four additional states also hold balances
in excess of 30 percent of general fund spending (North Dakota, Texas, West Virginia, and
Wyoming). Two states –– Louisiana and Oklahoma –– hold relatively low balances, but both exceed
the 5 percent threshold.9
Louisiana lawmakers thought they were about $30 million short of closing a $940 million deficit in
the budget cycle ending June 30, especially following the Senate 's approval in March of House–
passed legislation to apply the state 's sales and use tax to tangible personal property and other
previously exempt items such as manufacturing equipment. But updated fiscal information appeared
to indicate the state deficit to be in the range of $70 million. Edwards 's veto of some $4.4 million
worth of cuts made the hole even deeper for the current fiscal year –– and widened it to a projected
$750 million next year.
While there can be political joy from cutting state taxes, the bulk of the House 's cuts relied on
shuttering the state Department of Education for the next three months –– an insufficient, politically
unpopular action that forced lawmakers to vote for an estimated $300 million in tax increases just to
bridge the revenue gap from April 1 to June 30. But these increases were far short of enough ––
prompting Edwards to use $128

Tax Reform For Small Businesses
Executive Summary
Tax reform is the crucial component in Government's policy agenda so as to frame more
employment, production, and opportunities. It is mostly initiated for the improvement of levy policy
in order to implement social as well as the economic benefits. This policy paper explores and
suggest tax reforms for small businesses in Australia and also analyzes the various consequences of
its impacts in terms of unemployment, poverty, inequality, and on the overall economy. Since much
of the emphasis is on taxation and incentives at the same time, this paper also discusses options for
providing loans to startups and small scale industries.
This policy paper suggests that how Australian Government can transform its legislative system and
design its tax for small companies and businesses in such a way to overcome the threats brought
forward by the 21st century in order to sustain and promote its social as well as the economic
progress.
This paper further puts light on the fact that how taxes in regards to small businesses should be
lower and whatever taxes are imposed must be paid–up on time. The tax policy should be designed
in such a way that it fosters entrepreneurship rather than compensating intrusive tax outlining.
Wherever feasible some recommendation has been put forward to streamline the tax plans on small
businesses in order to fit taxation system from the frame of Business workouts in this modern era.
Introduction/Background
It was experienced that

Class Readings Of Real World Situations
B. Long answers (65 points total): These questions focus on the application of class readings of
real–world situations. Answers could vary. A successful answer requires more in–depth analyses and
elaborations with theoretical discussions and practical examples or data.
1. (25 points) Several states have declared sales tax holidays, in which the state does not collect
sales tax on certain items for a short period of time. In most instances, the holiday has been for
clothing, and the period has been a week or ten days in August, the idea being to give a "back–to–
school" discount as families get ready for the new school year. However, states have gotten more
adventurous with the idea in recent years and have enacted or proposed holidays for hurricane
survival supplies, gasoline, Energy Star appliances, and guns and ammunition. Analyze the idea of
such holidays according to (1) yield, (2) equity, (3) administration and compliance, and (4)
economic impact.
The state of Florida, Texas, Ohio, and North Carolina office state sales tax holiday In August to give
parents a break as a back to school incentive. Georgia, Tennessee, and Mississippi have a state sales
tax holiday in July. The remaining states such as Arizona, California, Colorado, District of
Columbia, Hawaii, Idaho, Illinois, Indiana, Kansas, Kentucky, Maine, Massachusetts, Michigan,
Minnesota, Nebraska, Nevada, New Jersey, New York, North Carolina, North Dakota, Pennsylvania,
Rhode Island, South Dakota, Utah, Vermont,

Gentrification Is Not Beneficial to Established Residents
Gentrification is not Beneficial to Established Residents
Growing up in East Austin, one would be accustomed to seeing rundown neighborhoods inhabited
mostly by African American and Hispanic working–class families. In the past few years though, the
view has drastically changed. Now brightly colored two–story homes housing affluent Caucasian
families occupy the once dilapidated areas. The previously desolated lots are now the future sites of
lofts and condominiums. The recent changes in East Austin are a clear sign of gentrification.
Gentrification is the extremely evident process of displacement. Revitalizing a derelict
neighborhood favors the entire community, not just the ones with money. However, revitalization
and gentrification ... Show more content on Helpwriting.net ...
There should be an increment or flex pay plan for the residents who are suddenly constrained with
higher property taxes. This way they can gradually increase their payments, instead of their
payments ballooning at one time. There should be low–interest loans or funding for established
small and minority–owned businesses wanting to upgrade their business. The community should be
made aware of any funds that will allow them to improve their homes and keep in line with the
revitalization.
Gentrification is only benefiting the new residents who receive cheaper housing yet are still close to
downtown. As well as proprietors who are generating the revenue from the new lofts and homes.
Leaving the established community to fend for itself, or uproot. Rebuilding a dilapidated area should
be a joint effort between the existing and incoming residents. The community should not feel as if
they do not matter and have no say. Nonetheless, that is how the inhabitants feel, as if they do not
have a voice. Gentrification is pushing out the low–income residents, and ushering in the high–
income ones. Even though the claims have been made that gentrifying a neighborhood brings in
more revenue and benefits the community as a whole, there have been insufficient results. The only
renovating that has been done to beautify East Austin was completed by neighborhood organizations
with community support, not by the city. Further proving that gentrification is

Effective And Efficient Use Of Investment Tax Incentives
Executive Summary
It has been observed from past experiences that there is ample room for effective and efficient use of
investment tax incentives in Australia. It was found that tax incentives are does not make much
impact on changing the investment climate and many times tax incentives turned out to be
redundant – that is, investment would have been undertaken even without the incentives. The fiscal
cost of tax incentives can be high, reducing opportunities for other required spending like on
infrastructure, education and health care or any other sector.
Effective and efficient use of tax incentives for small businesses requires careful tax designed. Many
times government use income tax exemptions to attract investment or persuade for joint ventures to
attract investments. Good infrastructure, long term effective policies, economic stability etc. are
important for bringing investment. There is a need of have correct taxation policy to really have a
great impact on domestic small business.
Good governance of tax incentives is critical for small business growth. Transparency is necessity of
time to facilitate accountability, providing opportunities for opening business or for extracting
information for rent seekers and to curtail corruption. There are many stakeholders involved in the
tax incentive proposal approval but the best in the ministry of finance that enforced and monitored
by the tax administration. To grant tax incentives it should be based on rules rather than

Tax Code Regulations And The Federal Government Through...
Introduction The 501(c)3 tax code specifically for organizations that are reserved for educational
institutions, churches or other nonprofit organizations including what is often deemed as charitable
(Lavarda, 2009). There are two main reasons that an organization will seek to attain a tax–exempt
status with the federal government through the Internal Revenue Services (IRS). First, is to provide
for their beneficiaries a tax–deductible contribution, which allows taxpayers benefits when paying
their federal income taxes and secondly, simply is for organizations the ability to not pay federal
income taxes (Lavarda, 2009; Arnsberger, Ludlum, Riley, & Statnton, 2008). Organizations who
seek out the tax–exempt status do benefit from the protection that the tax code provides, however
due to tax code regulations and reform, organizations that do not heed to the code may be in
jeopardy of violating the code. This violation will result in the IRS revoking the tax–exempt status.
For emerging organizations that are on the cusp of defining their affiliations in society must
determine if applying for tax–exemption status is a profitable move. Due to the scrutiny of these
organizations and such organizations must take into account the liability that comes with the tax
exemption status. The liability is not one that an organization can take lightly, if an organization
does gain tax–exemption status and then later fails to abide by the regulations, the risk is simple; the
revocation of the

Mergers : Mergers And Acquisitions
1. Mergers & Acquisitions:
Identify some differences between a merger and an acquisition? What are the different types of
mergers/acquisitions (for instance, Starbucks purchasing a coffee bean farm would be a what?)?
Make sure to provide an example of each type. Identify and explain some defenses to acquisition.
What are the financial statement rules with respect to acquisitions?
Overview of Mergers and Acquisitions A merger is when two separate companies, Company A and
Company B, are joined together and become a completely new organization, Company C. On the
other hand, an acquisition is when Company A, a larger firm, buys out or takeovers Company B, a
smaller firm. As a result, the companies ' financial statements are then consolidated. In a merger, the
two companies consolidate into a new entity that demands for new ownership and
organizational/managerial structure. The company will have twice the amount of employees
working the same job, and the company can eliminate some positions. For instance, there is no point
on having two CEOs, CFOs, and doubled the amount of management positions. However, an
acquisition deals with the companies being separate and coming together to complete consolidated
financial statements. This allows for overlap in positions, but decisions are typically made by the
larger company. Moreover, a merger typically exhibits a friendlier connotation whereas an
acquisition denotes hostility through force. Thus, the two terms have come

Essay on Internet Taxation
Internet Taxation
The advent and expansion of the Internet have brought the issue of the application of state and local
sales taxation to Internet, telephone, catalog, and other "remote sales" to the forefront of the policy
debate. Under current law, states cannot require corporations without a substantial presence within
their borders to collect and remit sales taxes. While all states do require residents to remit the taxes
owed in the form of use tax payments, few people send in use tax forms, rendering remote sales
essentially tax–free. The revenue loss due to the lack of taxation on Internet sales has been minimal
thus far; however, states are concerned that the growth of the Internet will lead to a substantial drain
on revenue. ... Show more content on Helpwriting.net ...
Note that the high court's decision was in 1992, a full two years before the commercial Web existed.
The states argue that it is legally easier for them to go after the Web sites. And therein lies the
implicit threat and the only stick the states hold: They are making a not–so–subtle threat to start
suing e–commerce sites unless they start collecting state sales tax. The SSUTA group set Oct. 1 as a
target date for states to start enforcement. The legal standing that the states would have to force e–
commerce sites to comply is weak at best, but it's the classic lawsuit threat: "We may lose, but you'll
be forced to spend tons of money for lawyers and appearing in courtrooms and giving depositions.
And, heck, there's always a chance that we'll win, so you might as well do what we want now and
not take any chances"
Argument Against Internet Sales Taxes
Remote Sales and Taxation Issue
In a series of opinions, the Supreme Court has ruled that states cannot compel firms without a
substantial nexus" within the taxing state to collect and remit use taxes. The most important cases
are National Bellas Hess, Inc. v. Department of Revenue of Ill. and Quill Corp. North Dakota.
"Substantial nexus" has been interpreted to mean a physical presence, and precludes states from
requiring vendors whose only connection to the state is by mail, phone, or Internet to remit taxes. In
their 1992 decision in Quill, the court ruled that requiring out–of–state vendors to collect the use

What Is The Role Of The Working Class In Out Of This Furnace
In the late nineteenth and twentieth century many immigrants were migrating to the United States
for an economic advantage and some by contract labors from various agents, much different from
their predecessors. Thomas Bell's novel "Out of this Furnace" is a generational novel of the
characters Kracha, Mike, Mary, and Dobie, coming to America expecting to receive the American
Dream and have a better life to soon return back home with riches. However, immigrants and many
working class individuals undergo long hours and strenuous work, with minimal amount of pay. Not
to mention, the living conditions were horrendous for the average person and particularly worse for
arriving immigrants. There was a division between the classes which ultimately ... Show more
content on Helpwriting.net ...
The conflict was the rich were trying to hold onto their wealth no matter who they hurt because
"when the human flesh and blood could stand no more it got up at five in the morning as usual and
out on tis work clothes and went into the mill" (Bell 48),while the poor were trying to survive and
have hopes in achieving the American Dream. The ideal of the social gospel became exposed when
Jacob A. Riis who experienced poverty firsthand, excelled in journalism. Riis, told the story of the
poor through photographs, expressing the horrid living conditions and ways of life. These
publications, allowed the public to see the other side of the two different classes which ultimately
changed the urban setting. The immigrants who migrated to the United States to live a better life and
the working class people encountered historical events which impacted our working industry today.
The American Dream is accessible to everyone who is willing to achieve it. The social divisions
amongst the wealthy and the poor lead to the numerous conflicts that affected the working class
people such as the development of the Unions, protests which lead to violence against the working
class, and the impact of social

Taxation In America Essay
Hypothetically, someone goes to church on Sunday and is asked by his/her pastor to donate 10% of
that person's annual income to help feed the hungry and agrees to do so. Then later finds out that 3%
percent of the church's income goes to actually helping the poor and the rest is being used to expand
the church and its resources. He or she then realizes a portion of the income that was donated is not
going to the cause she wants to support. So where is her offerings actually going towards? Religious
organizations across the U.S. are receiving tax exemptions due to the 1st amendment stating the
separation of church and state, and the way this impacts our economy is a violation of what actually
are 1st amendment states due to the research showing where this money is actually being
distributed. For example, to quote an article on procon.org, one of the cons says that it is
unconstitutional when giving such organizations tax breaks that it is supporting religion by our
government. To quote, " Associate Justice of the US Supreme court, William O. Douglas, in his
dissenting opinion in Walz v. Tax Commission of the City of New York, decided May 4, 1970,
stated: "If believers are entitled to public financial support, so are nonbelievers. A believer and
nonbeliever under the present law are treated differently because of the ... Show more content on
Helpwriting.net ...
When the U.S. constitution cannot guarantee this as a right, and if the government was to enter a
difficult period with economic issues which these huge subsidies worth billions of dollars are not
being received could and is already hurting the needs that the people of America need. Furthermore,
the fact is that if our government was to tax the churches, it could benefit and make an impact that
could help recover economic issues in a wide variety of current day

Homestead Exemption Executive Summary
Additional research shows that senior financial literacy education programs can be effective in
producing positive outcomes. Realizing it will take "years, if not decades," to change the behavior of
seniors, Canadian researchers and government officials are collecting evidence to measure the
progress of their senior financial literacy and exploitation programs across the nation (CFAC, 2014).
Devices to measure short, medium and long term goals include financial capability surveys and
administrative data on scam reporting (CFAC, 2014). The Canadian researchers concluded that
"educational workshops in which seniors and their adult children participate offer strong potential
heighten awareness of both parties and ... build knowledge of what ... Show more content on
Helpwriting.net ...
The Education & Resource Center (ERC) at MDC has provided community education including
Adult Basic Literacy, General Education Development (GED), test preparation, and basic literacy
skills to hundreds of individuals each year. The ERC is the only trauma informed educational
program in the county which uses the Substance Abuse and Mental Health Services Administration
(SAMHSA) trauma–informed guidelines for a classroom. The trauma informed care best practices
enables provides a conducive environment for individuals impacted by trauma or victimization. The
Senior Community Outreach Program at the May Dugan center has successfully provided
socialization activities and health related case management services to senior citizens on the near
west side of Cleveland. The program

Receiving Help with Childcare Costs from Employers and...
Receiving Help with Childcare Costs from Employers and Receiving a Tax Break
Employees who receive help with childcare costs from their employers are to receive a tax break.
Tax is how the government raises money to spend on public services, such as education, health and
the social security system. It can be levied on goods, services and range of transactions, such as
inheritance and profit made on the sale of homes or antiquities.
Workers will be able to receive up to £50 per week in subsidised childcare services, childcare
allowances or vouchers tax–free. Subsidies are grants given by the government to encourage
production. This will be able to favour workers and will make labour more ... Show more content on
Helpwriting.net ...
And as we already know that the quantity of inputs to the production process means that an
economy has increase its production potential.
Previously parents had only received tax free help if their employer managed the childcare facility.
The news came as the chancellor announced his twice yearly pre–Budget report. This stated that the
government has capped financial support at £50 a week – well below the typical cost of £128 a week
for a nursery place According to a recent survey, parents in the UK pay on average £6,650 a year for
each child.
Tax relief on £50 a week childcare spending could benefit millions of employees using registered
childcare. However, tax exemptions will only apply to spending on registered childcare. This stated
shows us how the government protects its people and not letting other people who come in the
country to take advantage of the economy. Many workers who rely on friends and relatives to look
after their children while they are at work will not benefit.
About one in ten employers provide some kind of childcare help to employees.
It is hoped that the tax break will encourage more firms to help out their workers and as a result has
received a warm welcome from childcare charities.
Stephen Burke, director of the Daycare Trust, said: "Paying for

Contract Option For Eo Executive Compensation : What Is It...
ISSUE:
Issue #1: Initial contract exception for EO executive compensation – what is it generally, and what
are the parameters?
Issue #2: How does 990 Schedule J define "key employee?"
Issue #3: What are the 33 principles of good governance listed by the independent section?
Issue #4: Summarize General Information Letter 2002–21.
CONCLUSION:
Issue #1: The initial contract exception provides an exception from the excise tax imposes upon
excess benefit transactions between disqualified persons and a tax–exempt organizations.
Issue #2: A "key employee" is general someone who has certain responsibilities and receives over
$150,000 in compensation from the organization and any related organization. (See below for
complete explanation)
Issue ... Show more content on Helpwriting.net ...
"disqualified person" – any person in a position to exercise substantial influence over the affairs of
the organization in the past five years, any family member of a disqualified person, and any entity
controlled (35% or more voting power) by a disqualified person.
The "Initial Contract Exception" provides that the excise tax does not apply to fixed payment made
by an organization to a disqualified person pursuant to an initial contract.
"initial contract" – a binding written contract between the organization and a person who was not a
disqualified person immediately before entering the contract. o This does not apply if the contract
can be terminated or cancelled by the organization without the disqualified person's consent and
there is no substantial penalty to the organization for the cancellation. o If a material change is made
to the initial contract it will be treated as a new contract.
"fixed payment" – an amount of cash or other property specified in the contract, or determined by a
fixed formula specified in the contract, that is paid or transferred in exchange for the provision of
specified services or property.
This exception does not apply in a year unless the disqualified person substantially performs his or
her obligations under the contract.
Issue #2 – "key employee" definition
To be considered a key employee, under Form 990, all the following four test/conditions must be
met:
(1) Employee is

The Internal Revenue Service ( Irs ) Essay
Intermediate Sanctions The Internal Revenue Service (IRS) maintains strict governance of charitable
organizations with whom receive their tax exempt status under IRC Sec. 501(c)(3). Organizations
classified under IRC Sec. 501(c)(3) are monitored by the IRS for transactions with disqualified
individuals in which benefits provided by the organization exceed the consideration received by said
organization (IRS, 2015). Additionally, transactions determined to be in will result in sanctions
levied against the individuals who received financial benefit from those transactions.
Determination of Intermediate Sanctions Disqualified individuals who conduct transactions with
organizations who receive tax exempt status under IRC Sec. 501(c)(3) are those who maintain
extensive influence over the organizations' businesses matters. Such transactions would result in
compensation in excess of industry standards, sales of assets to said organizations at grossly reduced
prices, and unreasonable lease agreements (Reck, Lowensohn, & Wilson, 2013). Upon determinacy
of transactions in violation, the IRS levies intermediate sanctions upon the disqualified individuals
and organizations. Intermediate sanctions are levied under two tiers. The first tier of sanctions levied
upon the disqualified individual consists of repayment of surplus remunerations and taxation of 25
percent of said remunerations. Additionally, the organization receives a penalty of 10 percent of the
surplus

Andrew Carnegie : A Hero As A Hero
Hero, the definition of Hero, has been by pondered by many individuals. Hero is not word of mouth
but a word of action characterized by spontaneous acts of benevolence to society, as well as leaving
a mass footprint of succession that can be used as aide for the future. A famous entrepreneur, named
Andrew Carnegie is a true definition of a hero, existing in an era of massive industrialization, where
skyscrapers held their heights, and steam engines ignited. In fact Andrew Carnegie had indeed
impacted the industrialized world with his new adoption of the Bessemer process creating his billion
dollar steel empire. Andrew Carnegie can be defined as a hero because of struggles in his early life,
philanthropy and his impact on the world . ... Show more content on Helpwriting.net ...
Andrew Carnegie was not always a rich billionaire. In fact his early years were quite simple.
According to document A, Carnegie lived in an attic of a modest home that was shared by another
family, (Document A). Andrew Carnegie struggled, his families knew the struggles of not having
enough income,and by the age of twelve Carnegie was required to employ in a job. According to an
essay about Andrew Carnegie, Andrew Carnegie was "working six 12–hour days for $1.20 a week.
A year later Andrew found a more challenging job delivering telegrams", (Was Andrew a Hero ?).
Andrew Carnegie had worked 12 hours just to earn his money ,as well as help his family which
shows the character traits of perseverance and the sympathy that Carnegie acquired. The great steel
master was really determined to make an effort on the world, and so Carnegie did. According to the
same document about Carnegie's early life, the document has stated that "He would adopt the
Bessemer system and build a steel mill in America. So much for retirement!", (Was Andrew a Hero
?). His risks and effort had helped him accomplish so much, He persevered and made himself
successful,because he was willing to take the chance. This indeed proves how much of hero carnegie
is, because heroes are willing to take costly risks.
Andrew Carnegie was also a reasonable businessman, he gave many of the men that were living in
poverty, employment. His wages were pretty

The Explosive Growth Of E Commerce
The table below is the U.S. Census Bureaus reports a sharp increase in the retail E–commerce sales
as a percent of total quarterly retail sales since the first quarter of 2006 to the last quarter of 2015.
E–commerce sales in 2015 accounted for 7.3 percent of total sales, which is 0.9 percent higher than
what it accounted in 2014. The explosive growth of E–commerce transactions greatly affects the
revenue of sales taxes and has made whether to levy taxes on Internet sales a hot debate. From the
consumers', online retailers', and technology companies' position, imposing sales tax on Internet
sales will somehow limit the growth of both E–commerce and the Internet usage. From the side of
brick–and–mortar retailers and the government body, tax ... Show more content on Helpwriting.net
...
The total revenue loss from e–commerce equals the total sales due to the Internet sales minus the
amount of use taxes collected. However, a latest or cumulated loss from Internet sale occurs only
when the tax on the transaction would have been collected without e–commerce. The final sales tax
revenue loss should be the combination of these two factors. B2B transaction usually plays a
significant role to the state and local government loss. For instance, in 2003, it was responsible for
70% of the expected incremental revenue loss, while B2C sales were responsible for the rest 30%
(William).
Other Factors that would lead to sales tax revenue loss
Although E–commerce is the biggest factor that leads to a sale tax revenue loss, it is not the only
reason. The shift of consumption patterns is the second foremost factors. With the shift to a greater
consumption to the services and less consumption to the goods, the sales tax revenue will also be
negatively affected, since the service are less taxed comparing with goods. As a result, the taxable
goods purchase in Georgia fell by 8.2% in 2014, which is estimated to cost the state $389 million
lost of sale tax revenue (Richards).
The legislated exemptions will also narrow the tax base that will cause a decrease in the revenue.
The switch from having sales tax on automobile purchase to the Title Ad Valorem Tax, the
exemption of energy used for manufacturing and two sales tax holidays lead to 31% down Georgia's

A Brief Note On Non Profit Tax Compliance
Non–Profit Tax Compliance
Unlike for–profit businesses, the focus of a nonprofit is not on gaining profits for shareholders and
owners, but to fulfil a charitable mission for the benefit of the public. Because of this mission focus,
the IRS has recognized these organizations as exempt from the federal income tax that is placed on
for–profit businesses and individuals. This recognition is not automatic and is not guaranteed.
Nonprofit organization must still follow the rules and regulations set forth by the IRS and the U.S.
Government regarding tax compliance. If these rules are not followed, a nonprofit organization
could lose their tax exempt status.
A charitable focus does not mean that money is not involved. In fact, nonprofit ... Show more
501(c)(3) Organizations
Charitable organizations are formed for many different purposes, but in order to be eligible for tax
exempt status, a nonprofit organization must meet the description of one of the forms described in
The Internal Revenue Code of 1986 §501(c). According to I.R.C. §501(c) there are 29 different
sections through which a nonprofit organization can be eligible for income tax exemption. The most
commonly used exemption is described in I.R.C. §501(c)(3) which accounts for 1.11 million of the
total 1.72 million organizations that are exempt from tax (Fishman, 2015). Because these
organizations are governed by §501(c)(3) of the tax code, they are referred to as 501(c)(3)
organizations (Fishman, 2015).
501(c)(3) qualifications
Over half of all tax–exempt nonprofit organizations are considered 501(c)(3) organizations
(McKeever, 2015). I.R.C. §501(c)(3) provides a thorough description this tax exempt organizational
form:
Corporations, and any community chest, fund, or foundation, organized and operated exclusively for
religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster
national or international amateur sports competition ...or for the prevention of cruelty to children or
animals... (I.R.C. §501(c)(3)).
This form is widely used and encapsulates what many people think of when they think of a
nonprofit, including charities, foundations, hospitals, and qualifying

Natural Disasters, A Study Of Events
Natural Disasters, A Study of Events 1
Natural Disasters, A Study of Events
Micheal Boor
GO125DL Natural Disasters
Park University
Ms. Jill Lockard
02 May 2017
Natural Disasters, A Study of Events 2
Abstract
The intent of this paper is to describe three natural disasters; for this paper we will describe a
hurricane, an earthquake and a mudslide. We will briefly discuss how, or if, our ancestors were able
to predict and therefore mitigate loss of life or damage to infrastructure for these types of disasters
100 years ago. Then we will look at how our modern society is able to accomplish this in current
times. Finally, we will cover how we could better predict future events and plan accordingly. We
will explore the ... Show more content on Helpwriting.net ...
When a storm first begins to form over the ocean, meteorologists are now able to provide early
warning on weather systems that could develop into tropical depressions with the potential to
become a tropical storm or stronger. These meteorologists are better able to predict storm track and
severity in order to allow county or state officials to make informed decisions. Following along the
same idea, as it pertains to meteorologists and their ability to monitor weather activity, comes their
increased ability to track non–tropical
Natural Disasters, A Study of Events 4 system related weather events in order to provide advanced
warning for in the event of flooding or mudslide events caused by flooding. Tsunami warning has
also improved in large part to previous incidents where there has been a significant amount of
destruction and loss of life. In August 1992 a tropical wave formed off the coast of Africa, traveling
west across the Atlantic before forming into a tropical storm that quickly grew into a strong category
5 hurricane, named Hurricane Andrew. Hurricane Andrew made landfall in Miami–Dade County in
the city of Homestead, Florida causing catastrophic damage in the area from the strength of the wind
from the storm. The accurate wind speed from this storm is unknown due to the majority of
measurement tools being destroyed in the storm, but sustained wind speeds of 140 were recorded by
some of the systems that remained (University of

Case Study : Health Law And Policy
Essay Module 9
Intro to Health Law and Policy
Fall 2014
Nancy Vincent
TO: Hospital Board of Directors
FROM: Office of the General Counsel
RE: CEO Compensation
Per the CEO's anticipated renewal of his contract, the CEO has provided this Office with data the
CEO personally obtained concerning salaries of the CEOs of other hospitals in the area. The CEO
has requested that he participate on the committee to determine his compensation package, and
specifically to participate in determining his own fair market value. Both the data and the CEO's
request to be on the relevant committee are problematic. This Office recommends that the CEO's
requests be denied, and that alternative measures be taken.
Background
The context for the issues presented is the effect of the CEO's request upon the tax–exempt status of
the Hospital. As a 501(c)(3) charitable organization, the Hospital must abide by basic requirements
for the federal tax exemption by staying true to its charitable purpose. One of those requirements is
that in order to be considered charitable, the Hospital cannot be seen to substantially benefit a
private interest. There are two related prohibitions at work here: private inurement and private
benefit. Private inurement is the more relevant prohibition, as it focuses on private benefits to those
who are "insiders" (those who have a say in a hospital's actions and decisions). The CEO would
qualify as such an individual. A private benefit, by contrast, applies

Should The Government Sanctioned Religious Establishments...
Here, again, we see exactly why the government sanctioned religious establishments of our day are
hurriedly revising "certain articles" in their constitutions and administrations. Churches that have
stopped being churches to become tax–exempt, nonprofit religious corporations have invited, nay,
petitioned the wolves to oversee the sheep, thus giving the state consent to exert a legal force
through their own policies. Now they must rewrite those policies before having something
detestable legally forced up their aisles by the supreme judgment of their chosen shepherds.
That would certainly be a grave injustice, would it not?
Not according to the Declaration of Independence, which recognizes that, "Governments are
instituted among Men, ... Show more content on Helpwriting.net ...
"This is the way of an adulterous woman: She eats and wipes her mouth, and says, 'I have done no
wrong," (Proverbs 30.20).
Statist, incorporated churches have made their beds with their Big Brother. Now they must lie in
them with him.
Jesus Christ, this is sickening.
As we've already seen, the IRS considers churches (as the IRS defines churches) to be tax exempt
under Section 501(c)(3) of the Internal Revenue Code. Whether they apply for it or not, "These
organizations are exempt automatically if they meet the requirements of section 501(c)(3)," (IRS
pub. 557).
Okay, whatever. State churches are eligible for state favors if they meet the state's requirements. But
what about biblical churches or any other establishment of religion? Well, if they don't meet state
requirements, they aren't eligible for state favors. That's reasonable. But, unless they've elected to
become something other than establishments of religion, it makes little difference, since
(quote 1st amend)
The trouble arises from the implication baked into the regulations that, wherever state–granted
exemptions do not apply, state jurisdiction does. But, remember, it's just the opposite: exemption
cannot be granted without jurisdiction. And the denial or revocation of 501(c)(3) tax–exempt status
is meaningless where there exists no taxable entity such as a corporation, for example.
Again, Section

Wish Research Papers
Make A Wish
In The United States every 37 minutes a wish is granted. Ten of thousand supporters, donors and
volunteers of Make A Wish grants the wish of every child who has been diagnosed with lethal
medical conditions. The story of Make A Wish is truly wonderful, in this research paper i'll tell you
how it started, how they earned money, and how can we help kids with life treating conditions.
It started with Chris Greicius aged 7 who had leukemia. Agent Tommy Austin, Ron Cox, Officer Jim
Eaves, and Frank Shankwitz tried to make Chris' wish come true by making him into an officer.
Then Lt. Col. Dick Schaefer gave him a "smokey the bear" hat. On the next event Chris becomes
Arizona's first and only honorary DPS officer. They tried making him ... Show more content on
Helpwriting.net ...
Affiliation with Interviewee: Nothing really just wanted to ask question for my research paper.
How Did You Become Part Of This Charity ?
He became part of it because he would always see make a with stories on Tv and the Internet. He
started as an Intern and a volunteer. Then he got hired by the company and now he makes and types
the stories that we see on Tv and the Internet.
When You Started Working On This Foundation By Any Chance Did It Impact or Change Your Life
?
He said that it did before he started working there he was at a job he want happy with and when he
got there everything changed for him, he became a better person and he developed a better
understanding of life because he sees kids and what heir going through.
How Much Donations Do You Guys Earn each Year ?
He wasn't sure the exact amount but they get quite a bit of money from various donors and
companies that support them every year.
How Does It Feel Helping Many People Around You ?
He says that it feels amazing because before he joined the the company he was doing things for
himself but helping people or families warmths his heart and it makes him feel that he done
something good to the community and to the people he

The Constitutionality Of Providing Tax Exemption Essay
The constitutionality of providing tax exemptions to religious organizations was upheld in the U.S.
Supreme Court case Walz v. Tax Comm 'n of the City of New York. Frederick Walz, a New York
real estate owner, brought the suit against the New York City Tax Commission on the grounds that
the property tax exemption for churches forced taxpayers to indirectly contribute to those churches,
thus violating the Establishment clause. The Supreme Court upheld the property tax exemption for
churches, ruling that it did not violate the Establishment clause. In the majority opinion, Chief
Justice Warren Burger emphasized that the First Amendment "will not tolerate either
governmentally established religion or governmental interference with religion" ("Walz v. Tax,"
n.d.). This interpretation of the First Amendment was echoed one year later with the creation of the
Lemon test ("Lemon v. Kurtzman," n.d.). He used this framework to judge whether the tax
exemption violated the First Amendment. Burger maintained that "The legislative purpose of the
property tax exemption is neither the advancement nor the inhibition of religion... [and we] cannot
read New York 's statute as attempting to establish religion; it is simply sparing the exercise of
religion from the burden of property taxation levied on private profit institutions" ("Walz v. Tax,"
n.d.). Burger further adds that exempting churches from taxes creates far less government
entanglement with religion than taxing churches does,

Should Tax Be Paid?
Use tax, is a sales tax that is not collected by the retailer. A use tax form should be filed by anyone
making a purchase from an online company. Most people don't realize taxpayers are legally
obligated to report the amount of sales tax they did not pay. This should be reported on either their
annual state income tax forms or by filing a separate use tax form. There are billions of dollars in
unpaid taxes, due to the rapid growth of Internet purchases.
The state government believes it's futile to expect people to be honest and pay the tax. States cannot
legally require out–of–state retailers to act as their tax collectors. But state government tries to
pressure them anyway, if they are successful, the unpaid taxes could bring in over $11 ... Show more
They want the tax system simplified and consistent. Amazon is in favor of the Streamlined Sales Tax
Agreement (SSTA). This would create a list to determine what kinds of goods and services are
taxable, and establish uniform rates across the states. Without some uniformity, it becomes
complicated and nearly impossible for companies to constantly keep track of what 's taxable where,
and at what rate.
In order for the states to force online retailers to collect taxes the federal government will need to
pass legislation that enforces this action. Lawmakers have introduced these types of tax bills but
none have advanced through the system successfully. Interestingly, Amazon hasn 't been supportive
in streamlining a tax initiative; they have actually spent more resources in fighting states ' tax plans.
There are some current strategies states are pursuing. These policies could enforce equity with all
retailers and make them subject to the same tax requirements. The 1992 ruling declared retailers
must collect sales taxes only in states where they have a physical presence or other tangible "nexus,"
unchanged. Some believe this policy should be updated. Today, software and related tax services
have for the most part, eliminated the difficulty in calculating and paying sales taxes for the
country's many state and local

Compensation Approval Policies : A Voting Member Of The...
Section 5. Compensation Approval Policies
A voting member of the governing board who receives compensation, directly or indirectly, from the
corporation for services is precluded from voting on matters pertaining to that member 's
compensation.
A voting member of any committee whose jurisdiction includes compensation matters and who
receives compensation, directly or indirectly, from the corporation for services is precluded from
voting on matters pertaining to that member 's compensation.
No voting member of the governing board or any committee whose jurisdiction includes
compensation matters and who receives compensation, directly or indirectly, from the corporation,
either individually or collectively, is prohibited from providing information to any committee
regarding compensation.
When approving compensation for directors, officers and employees, contractors, and any other
compensation contract or arrangement, in addition to complying with the conflict of interest
requirements and policies contained in the preceding and following sections of this article as well as
the preceding paragraphs of this section of this article, the board or a duly constituted compensation
committee of the board shall also comply with the following additional requirements and
procedures:
a. the terms of compensation shall be approved by the board or compensation committee prior to the
first payment of compensation;
b. all members of the board or compensation committee who approve

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