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17 Congressional Research Service reports and publications

What Is a “Church” for Federal Tax Purposes?
2025-07-18 · Resources · IF12520 · HTML available · PDF available
Domestic Content Requirements for Electricity Tax Credits in the Inflation Reduction Act (IRA)
2025-01-16 · Reports · R48358 · HTML available · PDF available
Tax-Exempt Organizations Under Internal Revenue Code Section 501(c): Political Activity Restrictions
2025-01-03 · Reports · RL33377 · HTML available · PDF available
The Public Policy Doctrine and 501(c)(3) Organizations
2024-10-21 · Resources · IF12788 · HTML available · PDF available
Tax Credit Transfers and Direct Payments in the Inflation Reduction Act of 2022
2024-08-29 · Resources · IF12596 · HTML available · PDF available
The Illegality Doctrine and 501(c)(3) Organizations
2024-08-14 · Resources · IF12739 · HTML available · PDF available
Suspending the Tax-Exempt Status of Terrorist and Terrorist Supporting Organizations: H.R. 6408 in Context
2024-06-07 · Posts · LSB11176 · HTML available · PDF available
Legal Requirements for Section 501(c)(3) Hospitals
2024-04-15 · Reports · R48027 · HTML available · PDF available
Growth of the Tax-Exempt Sector and the Impact on the American Political Landscape
2023-12-13 · Testimony · TE10090 · HTML available · PDF available
Church Tax Benefits
2023-10-16 · Resources · IF12509 · HTML available · PDF available
Tax Proposals and the PGA Tour-LIV Golf Merger
2023-08-09 · Resources · IF12471 · HTML available · PDF available
Donor-Advised Funds (DAFs): Proposed Legislation
2022-06-03 · Resources · IF12126 · HTML available · PDF available
Tax Policy and Disaster Recovery
2021-09-03 · Reports · R45864 · HTML available · PDF available
Tax Issues Relating to Charitable Contributions and Organizations
2020-08-04 · Reports · R45922 · HTML available · PDF available
The Charitable Deduction for Individuals: A Brief Legislative History
2020-06-26 · Reports · R46178 · HTML available · PDF available
Hospital Charity Care and Related Reporting Requirements Under Medicare and the Internal Revenue Code
2018-06-28 · Resources · IF10918 · HTML available
An Analysis of Charitable Giving and Donor Advised Funds
2012-07-11 · Reports · R42595 · HTML available