An Analysis of the Use of Education Tax Credits at Four Public Community Colleges

This study examined the use of education tax credits at four community colleges using data from the Federal Quality Assurance Program in 1998, the first year of the HOPE Scholarship and Lifetime Learning Tax Credit (LLTC). Preliminary estimates indicated that the two tax credits were expected to primarily benefit middle income tax filers with adjusted gross incomes (AGI) falling between $40,000 and$80,000. Also, claimants were not expected to benefit from the Federal Pell Grant program. Of the sample of federal 1998 tax returns examined in this study, only 11.2% claimed a HOPE/LLTC, averaging $859. In addition, the average AGI of claimants was$35,867, with approximately 59% of AGI levels falling below $40,000. This study also examined Federal Pell Grant and Earned Income Tax Credit (EITC) use to determine to what extent lower income tax filers are claiming the HOPE/LLTC. The results indicate that approximately 58$1,775, while 14% of independent student and parent HOPE/LLTC claimants also claimed an EITC, averaging $924. Other variables examined include use of a paid tax preparer or self-preparation (by hand vs. tax software). The results indicate that a larger percentage of the HOPE/LLTC came from lower income levels than originally projected. While the results of this study are limited and only examine data elements from a financial aid filer database, the information can be useful to policy makers in determining if the HOPE/LLTC is benefiting taxpayers in accordance with the policy\u27s intent

Credible and Actionable Evidence in Extension Practice: Framing Issues, Contexts, and Principles

Organizations that translate emerging science and provide community outreach, such as the Cooperative Extension Service and similar outreach engagement programs at universities, face ongoing challenges in establishing the credibility of program content and results as the pace of discovery of new knowledge, demand for effective applications, and diversity of audiences and other stakeholders continues to expand. This special edition of the Journal of Human Sciences and Extension (JHSE) explores the theme, “What is credible and actionable evidence in Extension programs?” Like a good evaluation, we begin this introductory article by framing the question, including academic, policy, and practical contexts; definitions of terms; discussion of the Extension context of credible evidence; and a sample of frameworks used to ground claims to credibility across disciplines and levels of reporting. A brief review of each article in the special edition concludes this overview of the JHSE special edition

Where Do We Go from Here?: Credible and Actionable Evidence in Extension

The evolution of evaluation in the Cooperative Extension System (Extension) has gone through many changes over the years, from focusing on participation, to the measurement of outcomes, and then impacts. Now, the new evolution in Extension is the use of credible and actionable evidence. This special edition of the Journal of Human Sciences and Extension (JHSE) explored the theme, “What is credible and actionable evidence in Extension programs?” The authors of the articles in this issue wrote about the important concepts ahead of us as we begin on the road to more credible and actionable evidence. This article provides some closing thoughts on this special issue and sets forth challenges as we move forward

Evaluation Champions: What They Need and Where They Fit in Organizational Learning

Evaluation champions in four state Extension systems described needs for training and support and perspectives on building evaluation capacity in their organization as part of a larger interview study exploring their roles, growth, and motivations. These 40 evaluation leaders identified needs for basic and advanced evaluation skills training, technical assistance, and practical learning via mentoring and project teams. Recommendations for organizational change in evaluation capacity included “top-down” investments in communication, training, and practical support, as well as increased “bottom-up” efforts by champions like themselves to advocate, model best practice, and contribute to training and mentoring peers. Implications for professional development and evaluation capacity building in Extension and other community-based organizations are discussed

Reform of Education Tax Credit Provisions: Policy Considerations to Improve and Simply Benefits

This paper examines current law on the existing federal education tax credits and deductions used to pay post-secondary education costs as well as some of these reform proposals, including the 2005 Advisory Panel and 2010 National Commission’s recommendations as they relate to post-secondary education costs, as a basis for preparing tax reform recommendations to simplify the various education tax benefits. In addition, the authors propose a tax refund application that will assist taxpayers in repaying their federal student loans

Evaluation Champions: What They Do, Why They Do It, and Why It Matters to Organizations

Evaluation champions are individuals who serve as catalysts for building evaluation capacity within an organization. They advocate for the importance of program evaluation, model good evaluation behaviors, and mentor their peers in program evaluation skills and competencies. Interviews with 40 peer-nominated champions in four purposively-sampled Extension organizations identified the roles, contexts, and motivations of staff who act as evaluation champions. Findings underline the importance—and the limits—of mentors and project teams in building evaluation capacity in complex organizations. Implications for practice, research, and policy are discussed

Taking Congress Home: Effects of NC 4-H Congress on Youth Behaviors and Intentions

This evaluation report describes the outcomes and quality of the 2006 North Carolina 4-H Congress, an annual five-day teen conference focused on citizenship, leadership, and service. A majority of returning youth cited Congress experiences as significant in their continued learning and practice in citizenship, leadership, and service learning. Likewise, most youth participants in the 2006 conference indicated that they planned to participate in more citizenship, community leadership, and service activities in their home communities. A Youth Program Climate survey revealed that youth viewed NC 4-H Congress as a setting where service was important, where they learned to accept differences, teamwork was emphasized, and where they were able to make a difference in the lives of others. Three implications of the evaluation report are discussed: 1) value of a youth leadership conference for educating and inspiring youth in citizenship, leadership, and service; 2) evaluation methodology, including engaging youth leaders in design and use of conference data; and 3) marketing and accountability opportunities resulting from program evaluations

Taking Congress Home: Effects of NC 4-H Congress on Youth Behaviors and Intentions

This evaluation report describes the outcomes and quality of the 2006 North Carolina 4-H Congress, an annual five-day teen conference focused on citizenship, leadership, and service. A majority of returning youth cited Congress experiences as significant in their continued learning and practice in citizenship, leadership, and service learning. Likewise, most youth participants in the 2006 conference indicated that they planned to participate in more citizenship, community leadership, and service activities in their home communities. A Youth Program Climate survey revealed that youth viewed NC 4-H Congress as a setting where service was important, where they learned to accept differences, teamwork was emphasized, and where they were able to make a difference in the lives of others. Three implications of the evaluation report are discussed: 1) value of a youth leadership conference for educating and inspiring youth in citizenship, leadership, and service; 2) evaluation methodology, including engaging youth leaders in design and use of conference data; and 3) marketing and accountability opportunities resulting from program evaluations

An Examination of Tax Expenditures for Educator Expenses under Internal Revenue Code §62(a)(2)(D): A Policy Analysis

In a society where emphasis is placed on student achievement and teachers are pressured to raise academic standards, data indicate that teachers spend a significant amount of their own money to ensure that students have the materials and supplies needed to learn and ultimately succeed while in the classroom. SASS (Schools and Staffing Survey/National Center for Education Statistics/nces.ed.gov) reported that in 2007-2008, approximately 92.4% teachers spent their own money for classroom supplies; the average amount used to purchase materials amounted to $450. To further highlight the significance of monies spent by teachers on materials for students, NSSEA (National School Supply and Equipment Association) reported that in 2012-2013 teachers spent$1.6 billion of their own money to purchase student supplies. In 2002, in response to such concerns, Congress enacted Internal Revenue Code (IRC) §62(a)(2)(D), otherwise known as the Educator Expenses Deduction, which allows teachers who instruct in K-12 to deduct up to $250 ($500 if married filing jointly and both spouses are educators) of any unreimbursed education expenses. Many of these expenses include books, supplies, computer equipment, and supplementary materials used in the classroom that would otherwise be deductible under §162 (Ordinary and Necessary Business Expenses), but subject to a 2 % Adjusted Gross Income Limitation. The Educator Expenses Deduction has been expended several times since 2004, and is set to expire after December 31, 2013. The purpose of this paper is to examine the extent taxpayers have benefited from this provision, summarizing the legislative history, and make the argument that §62(a)(2)(D) be made a permanent provision; in addition, the authors have evidence to support the claim that the provision should be expanded to allow parents of qualified dependents enrolled in K-12 schools to deduct similar ancillary non-instructional costs, which are currently non-deductible