A series of articles of interest to tax-exempt organizations published in August 2000 as the Exempt Organizations Continuing Professional Education Technical Instruction Program for FY 2001. This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position. Title Holding CompaniesPDF A discussion of the requirements for exemption under section 501(c)(2) and section 501(c)(25). Limited Liability CompaniesPDF An update of the FY 2000 articlePDF. Canadian CharitiesPDF: A discussion of the exemption of Canadian charities under the United States-Canada Income Tax Treaty. Update on Health CarePDF A discussion of current issues affecting health care organizations. College HousingPDF A discussion of issues concerning exempt college housing projects. Trust PrimerPDF An overview of tax-exempt trusts. Control and PowerPDF A discussion of issues involving supporting organizations, donor advised funds, and disqualified person financial institutions. Private BenefitPDF A discussion of private benefit issues with regard to housing and charter schools. State Charitable Solicitation StatutesPDF A discussion of state charitable solicitation statutes, particularly Pennsylvania.
