text:
Form 990
From Wikipedia, the free encyclopedia
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Form 990, 2015
Form 990 (officially, the "Return of Organization Exempt From Income Tax"[1]) is a United States Internal Revenue Service form that provides the public with financial information about a nonprofit organization. It is often the only source of such information. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. Certain nonprofits have more comprehensive reporting requirements, such as hospitals and other health care organizations (Schedule H).
Contents
[hide]
1 Variants
1.1 Form 990-EZ
1.2 Form 990-N
1.3 Form 990-PF
2 Schedules
3 Filing requirements
3.1 Fiduciary reporting
3.2 Who must file?
3.3 Filing modalities
4 Penalties
5 Public inspection regulations
5.1 Form 990 data published by IRS
5.2 Third-party sources of Form 990
6 History
7 Use for charity evaluation research
8 See also
9 References
Variants[edit]
Form 990-EZ[edit]
There is a variant of Form 990 called Form 990-EZ ("Short Form Return of Organization Exempt From Income Tax"). This form can be used instead of Form 990 for organizations with gross receipts less than $200,000 and total assets less than $500,000 (there are some exceptions).[2]
Form 990-N[edit]
Small organizations whose annual gross receipts are "normally $50,000 or less" must file the electronic Form 990-N (officially, "Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ"). There is no paper form for 990-N, but it is possible to file instead Form 990 or Form 990-EZ.[3]
Form 990-PF[edit]
Form 990-PF is filed by private foundations in the US. It includes fiscal information and a complete list of grants, among other information. The form is due to the IRS 4.5 months after the end of the foundation's fiscal year.[4]
Schedules[edit]
In addition to Form 990, tax-exempt organizations are also subject to a variety of disclosure and compliance requirements through various schedules which are attached to Form 990 (and, in some cases, 990-EZ or 990-PF). Filing of schedules by organizations supplements, enhances, and further clarifies disclosures and compliance reporting made in Form 990. Often, filing of schedules is mandatory, but there are situations where organizations not otherwise subject to filing requirements may consider completing certain schedules despite not being technically obligated to.
Type
Name
Number of pages[5]
Can be filed with Form 990-EZ?[5]
Schedule A Public Charity Status and Public Support 4 Yes
Schedule B Schedule of Contributors 8 Yes
Schedule C Political Campaign and Lobbying Activities 4 Yes
Schedule D Supplemental Financial Statements 5 No
Schedule E Schools 1 Yes
Schedule F Statement of Activities Outside the United States 4 No
Schedule G Supplemental Information Regarding Fundraising or Gaming Activities 3 Yes
Schedule H Hospitals 4 No
Schedule I Grants and Other Assistance to Organizations, Governments, and Individuals in the United States 2 No
Schedule J Compensation Information 3 No
Schedule K Supplemental Information on Tax-Exempt Bonds 2 No
Schedule L Transactions With Interested Persons 1 Yes
Schedule M Noncash Contributions 2 No
Schedule N Liquidation, Termination, Dissolution, or Significant Disposition of Assets 3 Yes
Schedule O Supplemental Information to Form 990 2 No
Schedule R Related Organizations and Unrelated Partnerships 4 No
Filing requirements[edit]
Form 990 is due on the 15th of the 5th month after the fiscal year, with up to 6 months of extensions.[6]
The Form 990 disclosures do not require but strongly encourage nonprofit boards to adopt a variety of board policies regarding governance practices. These suggestions go beyond Sarbanes-Oxley requirements for nonprofits to adopt whistleblower and document retention policies. The IRS has indicated they will use the Form 990 as an enforcement tool, particularly regarding executive compensation. For example, nonprofits that adopt specific procedures regarding executive compensation are offered safe harbor from excessive compensation rules under section 4958 of the Internal Revenue Code and Treasury Regulation section 53.4958-6.[7]
Fiduciary reporting[edit]
According to section 1223(b) of the Pension Protection Act of 2006, a nonprofit organization that does not file annual returns or notices for three consecutive years will have its tax-exempt status revoked as of the due date of the third return or notice.[8] An organization's tax-exempt status may be reinstated if it can show reasonable cause for the years of nonfiling.[9]
Who must file?[edit]
Form 990 is to be filed by tax-exempt organizations under section 501(a). This includes organizations in section 501(c)(3) (excluding private foundations) and most organizations in other subsections of 501(c).[10] Tax-exempt organizations with annual gross receipts of $200,000 or more or assets of $500,000 or more must file Form 990.[5] Churches (including houses of worship such as synagogues and mosques) and their integrated auxiliaries, associations of churches, and any religious order that engages exclusively in religious activity are not required to file.[11]
Filing modalities[edit]
The Form 990 may be filed with the IRS by mail or electronically with an Authorized IRS e-file Provider.
Penalties[edit]
There is a penalty of $20 per day that the organization fails to make its Forms 990 publicly available, which is capped at a maximum of $10,000 for any single failure. Any person who willfully fails to comply will be subject to an additional penalty of $5,000.[12] There are other penalties for e.g. omitting information.[13]:229
In 1998, over $10 million was collected by the IRS for penalties on over 9000 forms.[13]:229
Public inspection regulations[edit]
Public Inspection IRC 6104(d) regulations state that an organization must provide copies of its three most recent Forms 990 to anyone who requests them, whether in person, by mail, fax, or e-mail.
Form 990 data published by IRS[edit]
The IRS publishes Form 990 data in two main forms, as part of the Statistics of Income program:
An annual extract of tax-exempt organizational data, which covers selected financial data from filters of Form 990, 990-EZ, and 990-PF, with data available from calendar year 2012 to the most recent year for which filing and statistics compilation is complete.[14] This is also available as a public dataset on Google BigQuery.[15]
As a public dataset on Amazon S3, hosted in the US East region. The dataset includes index files for each year that list nonprofits that filed Form 990 in that year (possibly for a previous year) along with the identifier for their filing. This identifier can be used to fetch their filed Form 990 as a XML file. Data covers returns filed from 2011 to the present and is regularly updated.[16] This dataset is used by Charity Navigator.[17]
Third-party sources of Form 990[edit]
Google BigQuery, which has IRS Form 990 data as a public dataset.[15] This is based on statistics published by the IRS from 2012 to the most recent completed year.[14]
Charity Navigator, which maintains a "990 Decoder" website with over 2.5 million tax returns.[17][18] This is based on forms filed from 2011 to the present, and uploaded by the IRS to Amazon S3.[16]
Citizen Audit[19] provides PDF copies of annual returns, signatures not blacked out.
Economic Research Institute[20] provides PDF copies of annual returns, signatures not blacked out.
Foundation Center[21] IRS Form 990 lookup tool; provides PDF copies of annual returns, signatures blacked out.
Guidestar[22] IRS Form 990's and other information for selection of nonprofits, free and fee based
NCCS[23] IRS Form 990 search tool and nonprofit organization profiles, signatures blacked out.
BoardSource Governance requirements[24] in 990.
History[edit]
Form 990 was first used for the tax year ending in 1941. It was as a two-page form.[13] Organizations were also required to include a schedule with the names and addresses of payees who had given the organization at least $4,000 during the year.[25]
The form reached four pages (including instructions) in 1947. In 1976 this was increased to 5.5 pages (including instructions), with 8 pages for Schedule A. By 2000 this was 6 pages for Form 990, 42 pages for instructions, 6 pages for Schedule A, and at least 2 pages for Schedule B. This increase is due to use of a larger font and inclusion of sections that are only required for some organizations.[13]
Starting in 2000, political organizations were required to file Form 990.[13]
In June 2007, the IRS released a new Form 990 that requires significant disclosures on corporate governance and boards of directors. These new disclosures are required for all nonprofit filers for the 2009 tax year, with more significant reporting requirements for nonprofits with over $1 million in revenues or $2.5 million in assets.
In 2010, the minimum threshold of when an organization is required to file Form 990 was increased: the minimum annual gross receipts was increased from $100,000 to $200,000 and the minimum assets was increased from $250,000 to $500,000.[5]
With the availability of the internet, access to the Form 990 of an organization has also become easier. Originally Form 990 had to be requested through the IRS. This was changed to allow access to the form directly through the organization, although in some cases organizations refused to provide access.[13]
Use for charity evaluation research[edit]
Charity Navigator uses IRS Forms 990[26] to rate charities. In February 2017, Charity Navigator launched the Digitized Form 990 Decoder, a free and open-source software dataset and tools to analyze Form 990 filings. At launch, more than 900,000 forms had been processed.[18][27]
Meanwhile Holden Karnofsky of the nonprofit charity evaluator GiveWell has criticized Form 990 for not providing sufficient information about what a charity does or where it operates.[28] However GiveWell does still use Form 990 to answer some questions when investigating charities.[29]
Data from Form 990 was used by Sarah Reckhow as an information source for her book Follow the Money: How Foundation Dollars Change Public School Politics. Reckhow expressed concern about the lack of corresponding public data available if philanthropic funders moved away from nonprofits to LLCs such as the Chan Zuckerberg Initiative.[30]
There was a website called Quality 990 that advocated for higher quality Form 990s.[31]
See also[edit]
United States non-profit laws
Philanthropy in the United States
Form 1040
Form 1120
Form 1023
References[edit]
Jump up ^ "Return of Organization Exempt From Income Tax" (PDF). Internal Revenue Service. Retrieved January 28, 2016.
Jump up ^ "Instructions for Form 990-EZ" (PDF). Internal Revenue Service. 2015. Retrieved February 3, 2016.
Jump up ^ "Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)". Internal Revenue Service. Retrieved February 2, 2016.
Jump up ^ "Demystifying the 990-PF". Foundation Center. Retrieved February 3, 2016.
^ Jump up to: a b c d Grace Allison. "The New Form 990 for Tax-Exempt Organizations: Revolution in Progress". 2010. Estate planning. Vol. 37. Issue 3. pg 14–20.
Jump up ^ "Annual exempt organization return: Due date". IRS. Retrieved 2014-05-17.
Jump up ^ IRS (2008-02-04). "Governance and Related Topics - 501(c)(3) Organizations" (PDF). Online.irs.gov. Retrieved 2009-06-05.
Jump up ^ "Pension Protection Act of 2006, Section 1223(b)". Government Printing Office. August 17, 2006.
Jump up ^ "Notice 2011-43: Transitional Relief Under Internal Revenue Code § 6033(j) for Small Organizations". Internal Revenue Bulletin: 2011-25. Internal Revenue Service. June 20, 2011.
Jump up ^ "Instructions for Form 990 Return of Organization Exempt From Income Tax" (PDF). Internal Revenue Service. 2015. Retrieved February 3, 2016.
Jump up ^ 26 U.S. Code § 6033 - Returns by exempt organizations, Section (3)
Jump up ^ "Penalties for Failing to Make Forms 990 Publicly Available". IRS. Retrieved 2017-12-07.
^ Jump up to: a b c d e f Cheryl Chasin, Debra Kawecki and David Jones (2002). "G. Form 990" (PDF). Internal Revenue Service. Archived from the original (PDF) on July 2, 2015. Retrieved January 29, 2016. CS1 maint: Uses authors parameter (link)
^ Jump up to: a b "SOI Tax Stats - Annual Extract of Tax-Exempt Organization Financial Data". Internal Revenue Service. Retrieved October 14, 2017.
^ Jump up to: a b "IRS Form 990 Data". BigQuery. Retrieved October 14, 2017.
^ Jump up to: a b "IRS 990 Filings on AWS". Retrieved October 14, 2017.
^ Jump up to: a b "990 Decoder -- Charity Navigator. ETL toolkit for 2.5 million electronic nonprofit tax returns released by the IRS". Charity Navigator. Retrieved October 14, 2017.
^ Jump up to: a b "Charity Navigator Publishes Software for Decoding Nonprofit Data". Charity Navigator. February 3, 2017. Retrieved February 10, 2017.
Jump up ^ "Nonprofit Form 990 Search". Citizen Audit. Retrieved 2014-05-18.
Jump up ^ "Nonprofit Organization Information". Economic Research Institute. Retrieved 2014-05-17.
Jump up ^ "Archived copy". Archived from the original on 2013-05-23. Retrieved 2011-08-21.
Jump up ^ "guidestar.org". guidestar.org. 2014-03-06. Retrieved 2014-04-23.
Jump up ^ "nccs.urban.org". nccs.urban.org. 2008-07-15. Retrieved 2014-04-23.
Jump up ^ "Learning Center and Store". BoardSource. Archived from the original on 2012-02-19. Retrieved 2014-03-17.
Jump up ^ "More Income Tax Data: Most Exempt Concerns Must File Information Return". The New York Times. March 24, 1942. p. 34.
Jump up ^ "FAQ for Donors". Charity Navigator. Retrieved 2014-04-23.
Jump up ^ Miniutti, Sandra (February 3, 2017). "First Open Source Release of Code that Reads Digitized IRS Form 990 Data". Charity Navigator Blog. Retrieved February 10, 2017.
Jump up ^ Karnofsky, Holden (May 23, 2007). "Don't talk to me about the Form 990". The GiveWell Blog. Retrieved January 28, 2016.
Jump up ^ "Guide to GiveWell's financial metrics". GiveWell. Retrieved January 28, 2016.
Jump up ^ Reckhow, Sarah (January 26, 2017). "Philanthropic Data And The Rise Of LLCs; Or, What Happens When Scholars Can No Longer Follow The Money". HistPhil. Retrieved April 25, 2018.
Jump up ^ "Background for Quality 990 Efforts". Archived from the original on May 15, 2008. Retrieved January 29, 2016.
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Mercury-in-glass thermometer
From Wikipedia, the free encyclopedia
Jump to: navigation, search
Mercury-in-glass thermometer for measurement of room temperature. Daniel Fahrenheit's mercury-in-glass thermometer was far more reliable and accurate than any that had existed before, and the mercury thermometers in use today are made in the way Fahrenheit devised.
Danzig-born Daniel Gabriel Fahrenheit, a pioneer of exact thermometry (or precision thermometry. He invented the mercury thermometer (first practical, accurate thermometer) and Fahrenheit scale (first standardized temperature scale to be widely used).
The mercury-in-glass or mercury thermometer was invented by physicist Daniel Gabriel Fahrenheit in Amsterdam (1714). It consists of a bulb containing mercury attached to a glass tube of narrow diameter; the volume of mercury in the tube is much less than the volume of the bulb. The volume of mercury changes slightly with temperature; the small change in volume drives the narrow mercury column a relatively long way up the tube. The space above the mercury may be filled with nitrogen or it may be at less than atmospheric pressure, a partial vacuum.
In order to calibrate the thermometer, the bulb is made to reach thermal equilibrium with a temperature standard such as an ice/water mixture, and then with another standard such as water/vapour, and the tube is divided into regular intervals between the fixed points. In principle, thermometers made of different material (e.g., coloured alcohol thermometers) might be expected to give different intermediate readings due to different expansion properties; in practice the substances used are chosen to have reasonably linear expansion characteristics as a function of true thermodynamic temperature, and so give similar results.
The application of mercury (1714) and Fahrenheit scale (1724) for liquid-in-glass thermometers ushered in a new era of accuracy and precision in thermometry.[1]
Contents
[hide]
1 History
2 Maximum thermometer
3 Maximum minimum thermometer
4 Physical properties
5 Phase-out
5.1 List of countries with regulations or recommendations on mercury thermometers
6 See also
7 References
8 External links
History[edit]
A large mercury in glass thermometer.
See also: Liquid-in-glass thermometer and Timeline of temperature and pressure measurement technology
The thermometer was used by the originators of the Fahrenheit and Celsius scales.
Anders Celsius, a Swedish scientist, devised the Celsius scale, which was described in his publication The origin of the Celsius temperature scale in 1742.
Celsius used two fixed points in his scale: the temperature of melting ice and the temperature of boiling water. This wasn't a new idea, since Isaac Newton was already working on something similar. The distinction of Celsius was to use the condition of melting and not that of freezing. The experiments for reaching a good calibration of his thermometer lasted for 2 winters. By performing the same experiment over and over again, he discovered that ice always melted at the same calibration mark on the thermometer. He found a similar fixed point in the calibration of boiling water to water vapour (when this is done to high precision, a variation will be seen with atmospheric pressure; Celsius noted this). At the moment that he removed the thermometer from the vapour, the mercury level climbed slightly. This was related to the rapid cooling (and contraction) of the glass.
When Celsius decided to use his own temperature scale, he originally defined his scale "upside-down", i.e. he chose to set the boiling point of pure water at 0 °C (212 °F) and the freezing point at -100 °C (-32 °F).[2] One year later, Frenchman Jean-Pierre Christin proposed to invert the scale with the freezing point at 0 °C (32 °F) and the boiling point at 100 °C (212 °F).[3] He named it Centigrade (100 grades).
Finally, Celsius proposed a method of calibrating a thermometer:
Place the cylinder of the thermometer in melting ice made of pure water and mark the point where the fluid in the thermometer stabilises. This point is the freeze/thaw point of water.
In the same manner mark the point where the fluid stabilises when the thermometer is placed in boiling water vapour.
Divide the length between the two marks into 100 equal parts.
These points are adequate for approximate calibration but both vary with atmospheric pressure. Nowadays, the triple point of water is used instead of the freezing point (the triple point occurs at 273.16 kelvins (K), 0.01 °C).
Before the discovery of the true thermodynamic temperature, the thermometer defined the temperature; thermometers made with different materials would define different temperature scales (a coloured alcohol thermometer would give a slightly different reading than a mercury thermometer at, say half-scale). In practice, several materials gave very similar temperatures to each other and, when discovered, to the thermodynamic temperature.
Maximum thermometer[edit]
Closeup of a maximum thermometer. The break in the column of mercury is visible.
A medical mercury-in-glass maximum thermometer showing the temperature of 38.7 °C.
A special kind of mercury-in-glass thermometer, called a maximum thermometer, works by having a constriction in the neck close to the bulb. As the temperature rises, the mercury is pushed up through the constriction by the force of expansion. When the temperature falls, the column of mercury breaks at the constriction and cannot return to the bulb, thus remaining stationary in the tube. The observer can then read the maximum temperature over the set period of time. To reset the thermometer it must be swung sharply. This design is used in the traditional type of medical thermometer.
Maximum minimum thermometer[edit]
A maximum minimum thermometer, also known as Six's thermometer, is a thermometer which registers the maximum and minimum temperatures reached over a period of time, typically 24 hours. The original design contains mercury, but solely as a way to indicate the position of a column of alcohol whose expansion indicates the temperature; it is not a thermometer operated by the expansion of mercury; mercury-free versions are available.
Physical properties[edit]
Mercury thermometers cover a wide temperature range from −37 to 356 °C (−35 to 673 °F); the instrument's upper temperature range may be extended though the introduction of an inert gas such as nitrogen. This introduction of an inert gas increases the pressure on the liquid mercury and therefore its boiling point is increased, this in combination with replacing the Pyrex glass with fused quartz allows the upper temperature range to be extended to 800 °C (1,470 °F).
Mercury cannot be used below the temperature at which it becomes solid, −38.83 °C (−37.89 °F). If the thermometer contains nitrogen, the gas may flow down into the column when the mercury solidifies and be trapped there when the temperature rises, making the thermometer unusable until returned to the factory for reconditioning. To avoid this, some weather services require that all mercury-in-glass thermometers be brought indoors when the temperature falls to −37 °C (−35 °F).
To measure lower meteorological temperatures, a thermometer containing a mercury-thallium alloy which does not solidify until the temperature drops to −61.1 °C (−78.0 °F) may be used.
Phase-out[edit]
As of 2012[update], many mercury-in-glass thermometers are used in meteorology; however, they are becoming increasingly rare for other uses, as many countries banned them for medical use due to the toxicity of mercury. Some manufacturers use galinstan, a liquid alloy of gallium, indium, and tin, as a replacement for mercury.
The typical "fever thermometer" contains between 0.5 and 0.3 g (0.28 and 0.17 drachms) of elemental mercury.[4][5] Swallowing this amount of mercury would, it is said, pose little danger but the inhaling of the vapour could lead to health problems.[6]
List of countries with regulations or recommendations on mercury thermometers[edit]
Map of the countries of the European Union that banned mercury-in-glass thermometers according to Directive 2007/51/EC as of 22 January 2013. Countries in blue have made legal bans on the issue, countries in gray are of unknown status at the present, and countries in red are those whose "Member State does not consider national execution measures necessary."[7]
Argentina
In February 2009, the Argentine Health Ministry instructed by resolution 139/09 that all health centres and hospitals should buy mercury-free thermometers and blood pressure meters and called on dentists, medical technicians, and environmental health specialists to start eliminating this toxin.[8] As of 2016[update] mercury thermometers were still on sale to the public at pharmacies.
Austria
There was a voluntary take-back action for thermometers containing mercury based on the Federal Waste Management Plan 2006, and carried out in close cooperation between the Austrian Chamber of Pharmacists (Österreichische Apothekerkammer), the Federal Ministry of Environment, a private waste disposer, a producer of electronic thermometers and a pharmaceutical distributor. The disposal company supplied each pharmacy (approximately 1,200) with a collection bin and covered the cost of disposal. The pharmaceutical distributor covered the logistical costs for the distribution of the thermometers. The pharmacies accepted a refund of only 0.50 Euro per thermometer for handling (which is far below their normal margin). The supplier provided the thermometers at a reduced price. The Federal Ministry supported each sold thermometer (covering about 30% of the direct costs) and advertised the project. During the collection period, consumers could bring in a mercury thermometer and buy an electronic thermometer for a subsidised price of 1 Euro. Between October 2007 and January 2008, about 465,000 electronic thermometers were sold and about one million mercury thermometers (together containing about 1 tonne of mercury) were collected.[9]
Philippines
By the Philippines Department of Health’s Administrative Order 2008-0221, all mercury equipment from hospitals, including mercury-in-glass thermometers, will be phased out in the Philippines by September 28, 2010. Even before the order was released, 50 hospitals have already banned mercury from their establishments. Among these fifty hospitals, the Philippine Heart Center was the first one to do so. San Juan de Dios Hospital, Philippine Children’s Medical Center, San Lazaro Hospital, Ospital ng Muntinlupa, Lung Center of the Philippines, the National Kidney and Transplant Institute, Manila Adventist Medical Center and Las Piñas Hospital also made steps to ban the toxic chemical. The country was the first one to make a step to ban mercury from its health care system in Southeast Asia.[10][11]
United Kingdom
Since European Union directive 2007/51/EC came into force on 3 April 2009, the UK Health Protection Agency (HPA) reported that mercury thermometers could no longer be sold to the general public. Shops holding stocks of unsold thermometers had to withdraw them from sale; mercury thermometers purchased before this date could be used without legal implications. The purpose of these restrictions is to protect the environment and public health by decreasing the amount of mercury waste released.[12] The HPA had, in 2007, released a guide to dealing with small spills of mercury.[13]
United States of America
In the United States, both the American Academy of Pediatrics[14] and the United States Environmental Protection Agency[15] recommend that alternative thermometers be used in the home.[14]
See also[edit]
Mercury probe, an electrical probing device to sample for electrical characterization
Mercury switch, an electrical circuit, on-off switch using the element mercury
Mercury swivel commutator, an electrical circuit, current-reversing switch using the element mercury
Mercury vapour turbine, a rotary engine to produce electricity from mercury vapor
References[edit]
Jump up ^ Grigull, Ulrich (1966). Fahrenheit, a Pioneer of Exact Thermometry. (The Proceedings of the 8th International Heat Transfer Conference, San Francisco, 1966, Vol. 1, pp. 9-18.)
Jump up ^ "Anders Celsius 1701–1744". Astronomical Observatory: History. Uppsala University.
Jump up ^ Smith, Jacqueline (2009). "Appendix I: Chronology". The Facts on File Dictionary of Weather and Climate. Infobase Publishing. p. 246. ISBN 978-1-4381-0951-0. 1743 Jean-Pierre Christin inverts the fixed points on Celsius' scale, to produce the scale used today.
Jump up ^ "Thermometers and Thermostats: Fever Thermometers". Mercury and the Environment: Products that Contain Mercury. Environment Canada. 2010-06-03.
Jump up ^ "Mercury: Thermometers". US Environmental Protection Agency. * oral/rectal/baby thermometers, containing about 0.61 grams of mercury; and
* basal temperature thermometers, containing about 2.25 grams of mercury.
Jump up ^ "Mercury and Human Health". Healthy Living: It's Your Health: Environment. Health Canada. 2009-03-02. Archived from the original on 2006-12-19.
Jump up ^ "National Provisions communicated by the Member States concerning: Directive 2007/51/EC of the European Parliament and of the Council of 25 September 2007 amending Council Directive 76/769/EEC relating to restrictions on the marketing of certain measuring devices containing mercury". EUR-Lex. 72007L0051.
Jump up ^ Clarín newspaper, Argentina starts to say goodbye to mercury thermometers, 14/04/11 (in Spanish)
Jump up ^ UNEP(DTIE)/Mercury/WG/1/INF/3 Draft Technical Guidelines on the Environmentally Sound Management of Mercury Waste, 2010 Archived 2010-04-14 at the Wayback Machine.
Jump up ^ http://zerowastepilipinas.files.wordpress.com/2009/12/01_faye-ferrer.pdf
Jump up ^ Salazar T (2008-09-13). "RP hospitals to phase out devices containing mercury". Philippine Daily Inquirer. Archived from the original on 2008-10-24.
Jump up ^ UK Health Protection Agency Chemical Hazards and Poisons Report, from the Chemical Hazards and Poisons Division, January 2010 Issue 16, p6: Does the Health Protection Agency website prevent harm from breakage of mercury thermometers? Archived December 3, 2013, at the Wayback Machine.
Jump up ^ HPA: Mercury in residential settings: step-by-step guide to cleaning up spills. 2007, updated 6 August 2009
^ Jump up to: a b Goldman LR; Shannon MW; Committee on Environmental Health (July 2001). "Technical report: mercury in the environment: implications for pediatricians". Pediatrics. 108 (1): 197–205. doi:10.1542/peds.108.1.197. PMID 11433078.
Jump up ^ "Things are Heating Up with Mercury in Thermometers". Children's Health Protection. US Environmental Protection Agency.
External links[edit]
"Mercury in your Environment". US Environmental Protection Agency.
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