Documents

This index includes an overview of public-supported equity programs broken down by fund structure (e.g., fund-of-funds, direct equity). Details include the program title, location, fund type, eligibility, description and link for further information.

This research brief provides an overview of five states highlighting the similarity of most intrastate crowdfunding exemptions. Due to the small size of the crowdfunding community, the states have leveraged the advice from a small number of experts in both industry and academia. They also have developed their exemptions using other states and the proposed federal regulations as a model. The three major elements of the intrastate crowdfunding exemptions -annual investment cap for businesses; individual investor cap; and, reporting requirements/investors protection.

In addition to the current federal tax on long-term capital gains, taxpayers have to pay state and local capital gains taxes on their income. Nine US states currently have no personal income tax, and as a result, they have the lowest capital gains tax. According to a policy brief released by the State of Minnesota, 16 states and the District of Columbia have preferential treatment of long-term gains on certain investments (e.g. in-state, new business, farmland, low-income housing).

This presentation provides a brief overview of recommended practices for recoupment provisions related to economic develompent incentives.

Angel investment tax credits use tax breaks instead of appropriated funds to stimulate private investment from a group of “angels,” wealthy individuals who provide capital to startups. These programs have existed in the majority of states but may have substantial differences in features, such as limits on investors or credits, eligibility criteria and transferability. This report by SSTI provides an overview of common features.

This document provides examples of a dozen programs seeking to increase entrepreneurship among young research. Models include postdoc funds, challenges and entrepreneurial leave programs. 

This research brief provides an overview of public equity funds created by, or housed within, state treasurer's offices in various states. States included are: California, Florida, Illinois, Nevada, New Mexico and New York.

Publicly-supported research parks are best understood as a tool to promote beneficial collaboration within technology industries. Theoretically, by locating within close proximity of one another, businesses have the opportunity to share their discoveries, business expertise and connections with one another. These exchanges can help firms succeed and generate new businesses and technologies. This report by SSTI provides a review of studies on the purpose, requirements and effectiveness of research parks.