I have a question about alt tags do we include them in a background color,paypal button, gif, logo Thanks,
Yes, yes yes. The alt tag is to let people who have images turned off know what the image is. It is also a good way to get keywords onto your page.
Try to be descriptive yet aware of SEO. Don't keyword stuff or make them huge as any SEO benefit you may gain will be sacrificed by a site that can't be used by those with disabilities. Alt Tags are pretty low on the list of factors so tread lightly when optimizing
If you use a keyword phrase in every alt="" attribute, you will get busted. As a rule we use is any image over 50px by 50px is alt="keyword description". Otherwise it is left to the default alt="spacer" This is old generation black hat keyword stuffing and isn't worth doing.
In general, Web authors should provide descriptive text for all images (content & function via the ALT tag or detailed adjacent informational text or captions) -- unless they are informational images only. It seems to me that not providing meaningful alternative text for images is the most frequent Accessibility error committed by Web Authors - fortunately one that is easily corrected. I think Appropriate Use of Alternative Text by WebAIM is an excellent reference and guide for complying with this essential WCA requirement.