2 Matching Results

Search Results

Advanced search parameters have been applied.

in subjects: "Taxation"

open access

Tax Incentives for Alcohol Fuels

The blender's tax credits were specifically enacted to complement the excise tax exemptions, so as to help support farm incomes by finding another market for corn, sugar, and other agricultural products that are the basic raw materials for alcohol production. More recently, proponents of expanding the alcohol fuels tax incentives argue that they reduce smog and improve air quality.

Date: February 9, 1995

Creator: Lazzari, Salvatore

Item Type: Report

Partner: UNT Libraries Government Documents Department

open access

Comparison of 501(c )(3) and 501(c )(4) Organizations

This paper briefly compares the differences between tax-exempt organizations described in Internal Revenue Code section 501(c)(3) and those described in section 501(c)(4). Although some organizations can qualify as either a 501(c)(3) or a 501(c)(4) organization, there are two outstanding differences between the two categories which may make one type of exemption more desirable than the other: deductibility of contributions and ability to lobby without significant limits.

Date: March 24, 1995

Creator: Morris, Marie B.