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        <ExclusionAmt>16411</ExclusionAmt>
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        <FundraisingAmt>20000</FundraisingAmt>
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        <FundraisingAmt>1011</FundraisingAmt>
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      <TravelGrp>
        <TotalAmt>14229</TotalAmt>
        <ProgramServicesAmt>11669</ProgramServicesAmt>
        <ManagementAndGeneralAmt>833</ManagementAndGeneralAmt>
        <FundraisingAmt>1727</FundraisingAmt>
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      <ConferencesMeetingsGrp>
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        <ManagementAndGeneralAmt>3323</ManagementAndGeneralAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>1108975</ProgramServicesAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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        <CurrentTaxYearMinus1YearAmt>41401</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60861</CurrentTaxYearAmt>
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        <TotalAmt>2992</TotalAmt>
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          <AddressLine2>RESTRICTED</AddressLine2>
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      <GrassrootsNontaxableGrp>
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      <TotLbbyExpendMnsLbbyngNonTxGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
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      <AvgLobbyingNontaxableAmountGrp>
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        <CurrentYearMinus1Amt>204390</CurrentYearMinus1Amt>
        <CurrentYearAmt>211877</CurrentYearAmt>
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        <CurrentYearAmt>52969</CurrentYearAmt>
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        <CurrentYearAmt>25990</CurrentYearAmt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <ExpensesNotRptFinclStmtAmt>4603</ExpensesNotRptFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTE IS A NOT-FOR-PROFIT ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE CODE AND HAS RECEIVED A DETERMINATION LETTER THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN THE INSTITUTE'S TAX-EXEMPT STATUS. THE INSTITUTE ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING THE GUIDANCE INCLUDED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. THE INSTITUTE RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT DECEMBER 31, 2024, THE INSTITUTE HAD NO UNCERTAIN TAX POSITIONS ACCRUED. THE INSTITUTE'S TAX FILINGS REQUIRED BY STATE, LOCAL, OR NON-U.S. TAX AUTHORITIES ARE NO LONGER SUBJECT TO EXAMINATION FOR YEARS BEFORE 2021.</ExplanationTxt>
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      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SolicitationOfNonGovtGrantsInd>X</SolicitationOfNonGovtGrantsInd>
      <AgrmtProfFundraisingActyInd>1</AgrmtProfFundraisingActyInd>
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        <USAddress>
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          <CityNm>OMAHA</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68154</ZIPCd>
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        <RetainedByContractorAmt>20000</RetainedByContractorAmt>
        <NetToOrganizationAmt>-20000</NetToOrganizationAmt>
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      <TotalNetToOrganizationAmt>-20000</TotalNetToOrganizationAmt>
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    <IRS990ScheduleI documentId="RetDoc1041900001">
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          <BusinessNameLine1Txt>INSTITUTE ON TAXATION AND ECONOMIC POLICY</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1200 18TH STREET NW</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20036</ZIPCd>
        </USAddress>
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        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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        <PurposeOfGrantTxt>TAX FAIRNESS RESEARCH SUPPORT</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>SUPPORT OUR SCHOOLS - NEBRASKA</BusinessNameLine1Txt>
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          <AddressLine1Txt>605 S 14TH STREET</AddressLine1Txt>
          <CityNm>LINCOLN</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
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      <RecipientTable>
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          <CityNm>OMAHA</CityNm>
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          <CityNm>OMAHA</CityNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>USE OF FUNDS IS MONITORED BY THE INVOLVEMENT OF THE ORGANIZATION IN THE COMMUNITY.</ExplanationTxt>
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        <RelationshipDescriptionTxt>FAMILY MEMBER OF CURRENT DIRECTOR</RelationshipDescriptionTxt>
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        <TransactionDesc>COMPENSATION AS DEPUTY DIRECTOR</TransactionDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR, AND IS REVIEWED AND APPROVED BY ALL MEMBERS OF THE BOARD OF DIRECTORS, PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE REQUIRED TO ANNUALLY PROVIDE UPDATED CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION PACKAGES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>NO CHANGES WERE MADE TO THE AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.</ExplanationTxt>
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</Return>