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Effects of the Tax Cuts and Jobs Act of 2017 on Nonprofits’ Charitable Contributions
Get PDFBackground The Tax Cuts and Jobs Act (TCJA), passed in 2017, significantly altered individuals’ taxes for all filing statuses, notably increasing the standard deduction. By nearly doubling the standard deduction, it considerably decreased those individuals choosing the itemized deduction. Due to this, it may impact charitable contributions, a major source of nonprofits’ revenues. Prior studies projected a variety of stances regarding changes in giving levels due to the TCJA. This study attempted to determine the overall effect of the TCJA on nonprofits, as well as within the National Taxonomy of Exempt Entities (NTEE) major groups Education, Health, Human Services, Public and Societal Benefit, and Religion Related. Methodology This study utilized paired t-tests to determine if a statistically significant positive difference in charitable contributions occurred post-TCJA, meaning more individuals gave to nonprofits prior to the TCJA than after the TCJA. Additionally, ANOVA analysis was used to determine if the TCJA’s effects were widespread or more material to a selected segment. Results All t-tests performed evidenced no statistically significant positive difference in charitable contributions before and after the TCJA. All ANOVA tests were rejected at the 99% level of confidence, showing that there were statistically significant differences in charitable contributions between groups. Conclusion The findings of the t-tests are in alignment with prior research that indicated no change in overall giving as a result of the TCJA (Hodge, 2020). Though the researchers failed to reject all of the t-tests, the Public and Societal Benefit tests displayed p-values less than .01, which may evidence greater contributions post-TCJA in that sector. Following the ANOVA analysis, post hoc tests identified one nonprofit within each NTEE group that received significantly greater contributions. These nonprofits were Teach for America, American Lebanese Syrian Associated Charities Inc/St. Jude Children’s Research Hospital, Feeding America, The Rotary Foundation, and Samaritan’s Purse
Analysis of Botulinum Toxin A and Interacting Proteins in Skeletal Muscle Cells: An Investigation into the Mechanisms of Botulinum Toxin A as a Treatment for Chronic Exertional Compartment Syndrome
Get PDFBackground Chronic exertional compartment syndrome (CECS) is a condition in which muscle tissue expands against the surrounding fascia during activity and is compressed along with the nerves and blood vessels within the muscle compartment, leading to abnormally high intracompartmental pressure (ICP) and debilitating pain. Treatment typically includes fasciotomy, which results in significant levels of CECS recurrence; however, botulinum toxin A (BoNT-A) injection has recently been seen to decrease both ICP and pain through an unknown mechanism with little to no recurrence. Methods In this study, PyRosetta was used to model the probability of docking interaction between BoNT-A light or heavy chain and enzymes cyclooxygenase-1 (COX-1), cyclooxygenase-2 (COX-2), prostaglandin E2 receptor 4 (EP4), endothelial nitric oxide synthase (eNOS), and inducible nitric oxide synthase (iNOS). Subsequently, myoblasts (HSkM) were treated with BoNT-A and assayed based on PyRosetta predicted interactions. Results The EP4/BoNT-A heavy chain combination was found to have reaction scores most comparable to known interactions of BoNT-A in neural cells. In accordance with this finding, levels of cyclic adenosine monophosphate (cAMP), a downstream effector of EP4, consistently increased in myoblasts treated with BoNT-A. Conclusion Altogether, these data uncover an area of future research in determining the interaction of BoNT-A and the EP4 pathway in muscle cells, as well as the implications this may have on CECS and its treatment
The Effect of Education on Support for TNR as a Method of Feral Cat Management
Get PDFA feral cat is a cat that is untamed and not suitable for placement in a home. Through their naturally high rate of reproduction and lack of population management, feral cat populations have grown exponentially, leading to overpopulation. Feral cats effect their communities through their impact on wildlife, financial burden, and health risk to both humans and other animals. Due to the impact feral cats place on their communities, multiple management methods have been suggested. Trap-Neuter-Return (TNR) is a humane, effective method of management; however, controversy surrounds its use. Existing studies have determined that age, gender, and past experiences with cats can be predictors for which management method an individual prefers. To assess whether targeted education impacts support for TNR, sixty-five undergraduate students were administered a series of surveys prior to and following watching a video on either TNR (treatment) or cat breeds (control). The survey included questions about participants’ past experiences with cats, views on cats and their management, and knowledge about cats. Participants were recruited by the researcher visiting multiple general education classes and passing around a sign-up sheet. Informed consent was given before participants continued to the rest of the survey. Data was analyzed using repeated measures ANOVA, followed by post-hoc comparisons for items with significance in the interaction terms. Significant interaction terms were observed for the survey items that directly asked about TNR. This suggests that the treatment video was effective in producing both cognitive and attitudinal changes in participants
Water Lily Leaf Beetle Ecology on Hourglass Lake in Big Lake, Alaska
Get PDFThe Water-Lily Leaf beetle, Galerucella nymphaeae, is a beetle commonly found on Western Pond Lily pads, Nuphar lutea, in Hourglass Lake. Hourglass Lake is located in Big Lake, Alaska. This area is surrounded by boreal forest and bogs and is situated roughly twenty miles North of Anchorage. Within this ecosystem, the Water-Lily Leaf Beetle and the Western Pond Lily are intrinsically linked, as the lily pads serve as a site of feeding and reproduction for the beetles. Dr. Derek Rosenberger of Olivet Nazarene University noticed an abundance of these beetles as he was kayaking through Hourglass Lake, and a project directed toward the behavior of the beetles was thus suggested. It was initially noted that beetles could be found in all three areas of the lake: the North end, the connecting straight, and the South end. From this observation, an experimental design was developed to research the water-lily leaf beetles and how they utilized the lily pads for their survival. The researchers aimed to survey the average amount of beetles on each lily pad, what proportion of the beetles on each lily pad were actively mating, and an approximate percentage of how much lily pad has been eaten by the beetles
2024 English Department UK Trip Round Table Discussion
No full textStudents who went on the 2024 Spring Break trip to the United Kingdom will discuss their experience on the trip. One student, Hope Nordbrock, will present a research paper that is informed by her experience on the trip. Dr. Hoag will moderate the panel
Inspiration
Get PDFThe toils of a mind as a writer bogged with self doubt and insecurities finally fighting the negative voices and letting oneself just write
