Extending the charitable deduction to all taxpayers, not just those who itemize, would help protect the deduction from the unintended, indirect, and adverse effects of other changes in tax laws, such as increases in the standard deduction. Recent trends to simplify the tax law and to induce more taxpayers to utilize the standard deduction have…

This document is a compilation of selected laws of the state of Mississippi that pertain to or impact libraries. Excerpts from the Mississippi state constitution, from the Mississippi Code of 1972, and from relevant amendments are all included. Coverage of the statutes extends to issues such as: (1) legal holidays; (2) liability; (3) zoning; (4)…

The relationship of tax law and the politicization of the university is discussed in an effort to make university personnel aware of possible legal penalties involved in political action. The effect of political activities on university tax exemption is reviewed in relation to the policy section of Section 510 (3) of the Internal Revenue Code,…

Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

Comments on the language used in the Arizona tax credit law and by commentators on this law and discusses a factor that fuels the impetus for sectarian education. Explores these questions in the context of the social, cognitive, and moral costs of privatization. (SLD)

The Supreme Court's "Mueller v. Allen" decision accepts the constitutionality of Minnesota's tuition tax deduction law and weakens the public schools' monopoly on public financial support. (MLF)

This handbook explains how to conduct a supervised business education experience program in Missouri, outlining the program, rationale, components, principles, and resources. Specifically, the 11 units cover the following: (1) introduction to supervised business experience; (2) program design; (3) state policies; (4) the advisory committee; (5)…

This catalog lists and describes regularly scheduled training courses offered by the National Office Training Branch of the Internal Revenue Service. It also describes other courses available to National Office employees. The purpose of the catalog is to help supervisors identify training courses that will meet their employees needs. Employees…

By late 2008, the United States was in the midst of its most severe economic recession since the 1930s, brought on by a collapse in real estate prices and exacerbated by the failure of many large banks and financial institutions. Heeding calls from economists, Congress and the Obama administration passed a historic law in early 2009 to stimulate…

This dialogue and bibliography describe the contributions of George Peabody to rebuilding the devastated educational systems in the former Confederate states after the Civil War. At great personal expense, Peabody established the Peabody Education Fund as the first multi-million dollar foundation with the expressed purpose of providing funds to…

The first semester Tax I student seems to be interested in the ethical issue of why citizens should report their income and only take legitimate tax deductions when it is unlikely that anyone will ever know. This paper addresses this issue from an interdisciplinary approach of accounting, philosophy, and political science. The accounting…

This document is a compilation of state laws relating to Michigan libraries, intended as a tool for library managers and as an expression of continued commitment to strengthening library services throughout the state. It reprints legislation directly related to libraries of all levels, including: library networks; regional libraries: district…

This instructor's manual accompanies a student workbook for a course in basic income tax return preparation. An introductory section contains a course schedule and lists of technical publications, textbooks, other resource materials necessary to the teaching of the course, forms required for student use during instruction, and transparencies.…

Problems caused by the tax law and Department of the Treasury regulations related to the income exclusion for scholarships and fellowships and the deduction of job-related educational expenses were studied. Legislative changes that may reduce the amount of controversy generated by these two sections of the Internal Revenue Code are recommended. A…

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