Faith-based Organizations. There is no standard or accepted definition of a faith-based organization, but the term generally denotes religious congregations, religion-based social service organizations (e.g., Catholic Charities or the Salvation Army), and other types of organizations that might have a religious affiliation or identity.
Family Cap. A feature of some states' welfare programs that denies additional benefits to mothers who give birth while on welfare.
Family Support Act of 1998. Law creating two child care entitlements for current and former welfare recipients, both of which rely on combined federal and state funds.
Federalism. A system of government in which power and fiscal responsibility are divided between a central authority and constituent political units (federal government and state governments); usually identified with giving more power to the states.
Federal Poverty Levels. The levels of pre-tax cash income below which families are considered to be officially "poor." These thresholds vary by family size and, when established in 1965, were set at three times the cost of a minimally adequate diet. These levels are updated each year to track the increase in the Consumer Price Index.
FQHC (Federally Qualified Health Center). A nonprofit medical facility that serves underserved populations or areas. Services provided by FQHCs are covered under Medicaid, and federal law defines how FQHCs are paid for providing these services.
FMAP (Federal Medical Assistance Percentage). The proportion of Medicaid expenditures for which states receive federal reimbursement. The proportions, which vary by state per capita income, range from a minimum of 50 percent to nearly 80 percent for the poorest state.
Federal Fiscal Year. The period commencing October 1 and ending September 30 of the following year. For example, fiscal year 2004 runs from October 1, 2003 to September 30, 2004.
Filing Status. All tax filers submitting tax forms to the IRS fall into one of five categories, depending on their marital status and family structure. A single person without children files as a single; a single parent with dependent children files as a head of household; a married couple, with or without children, files either as "married filing joint" or "married filing separate"; and a recent widow(er) may file as a qualifying widow(er), which is the same, in effect, as "married filing joint." While all filers face the same rate schedule, standard deductions, bracket-widths, and qualification criteria for certain credits and deductions vary by filing status.
Flat Tax. A uniform tax rate applied to all individual income once some initial amount of income is exempted. Often, the flat tax refers to a variant of the value added tax, in which the wage portion is collected directly from workers (rather than firms) and companies are subject to a flat-rate cash flow tax. Some propose that the flat tax should replace the current schedule of increasing marginal income tax rates.
Food Stamp Program. A means-tested federal benefits program that provides vouchers (electronic or paper coupons) for purchasing food. Food stamps cannot be used to buy alcoholic beverages, tobacco products, pet food, or hot food for immediate consumption.
Funded Systems. (Compare Pay-go Systems.) Instead of paying for those currently retired with the promise that your retirement will be paid for by people working when you retire, a funded system would have individuals invest money now to finance benefits for the future.
