The Illinois Fiscal Policy Council (IFPC) (formerly known as the Illinois Tax Foundation) is a 501(c)(3) charitable Foundation dedicated to the research and education of the public, our elected officials, and the media on issues of state and local government finance, including how we spend government resources and how we tax our citizens and the businesses in our state. The IFPC was created in 1981 by the Board of Trustees of the Taxpayers’ Federation of Illinois. We regularly select research projects of current interest to provide additional perspective on the fiscal issues that face our state. The IFPC is funded by grants and donations from other Foundations and other interests that support our research agenda. Some of the research is based on comparative treatment of the issue in each of the 50 states.