Advocacy & Public Policy
2011-2012 State Legislative Interim
Studies with Potential Impact on ND Nonprofit Sector
1246 § 3 Study the feasibility and desirability of extending the sales tax exemption on purchases of tangible property to all charitable nonprofit organizations so that all such organizations are treated equally and fairly under state law; and may undertake a comparative analysis of the efficacy of sales tax exemptions and rate reductions, including, for each exemption or reduction, a detailed analysis of the fiscal impact to the state; benefits to the state economy from eliminating or retaining the exemption or rate reduction; the relationship of the exemption or rate reduction to tax policies of other states and to federal or state laws or regulations; and who are the beneficiaries of each exemption or rate reduction, specifically including the extent to which the benefits flow to out-of-state concerns.
Committee: Taxation
NDANO Position: Support sales tax exemption on purchases for all charitable nonprofits.
1417 § Study the feasibility and desirability of exempting purchases by health-related clinics from sales and use taxes, including what circumstances, if any, purchases by health-related clinics should be exempt from sales and use taxes.
Committee: Taxation
NDANO Position: Track
2006 § 6 Study the state's income tax credits, including an inventory of all of the state's income tax credits, a review of the nature of each credit, an indication of the targeted class of recipients of each credit, an analysis of possible barriers to using the credits, an analysis of possible gaps and overlaps in the state's income tax credits, the relationship of state income tax credits to federal tax policy, and a review of the effectiveness of each credit.
Committee: Taxation
NDANO Position: Track
2042 § 5 Study the eligibility requirements for the veterans', charitable, educational, religious, fraternal, civic and service, public safety, and public-spirited organizations that conduct charitable gaming.
Committee: Judiciary
NDANO Position: Track
