Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1982. The 1982 series of articles were published in December 1981. These materials were designed specifically for training purposes only. Under no circumstances should the contents of these articles be used or cited as authority for setting or sustaining a technical position. The freely available Adobe Acrobat Reader software is required to view, print and search these files. Health Care Organizations PDF Update of prior articles on health care organizations, focusing on health maintenance, cooperative hospital service, faculty group practice, professional standards review, and characterization of Medicare and Medicaid payments for purposes of the foundation provisions. Exclusion from Private Foundation Status under IRC 509(a)(3) PDF A discussion of the requirements for classification as a supporting organization under section 509(a)(3) of the Internal Revenue Code ("IRC"). Social Clubs: IRC 501(c)(7) Organizations PDF An update of a prior article on the topic of social clubs, describing a number of problem areas that have come to the attention of the National Office. Statute of Limitations for Exempt Organization Returns PDF A response to questions generated by previous year's article on this topic, and discussion of several hypothetical situations illustrating the application of the statute of limitations under various circumstances. Discretionary Relief under IRC 7805(b) and Reg. 1.9100-1 PDF A discussion of various aspects of discretionary relief available to exempt organizations. Allocation of Costs to Exempt Organization Publications PDF A discussion of the regulations under IRC 512. Amateur Athletic Organizations PDF Exemption of amateur athletic organizations under IRC 501(c), including a discussion of the difference between educational competition and non-exempt competitive activities. Update on Private Schools PDF Update on private schools, including the re-opening in court of the Mississippi private school litigation. IRC 507(b)(1)(B): Termination of Private Foundation Status by Operation as a Public Charity PDF Discussion of the voluntary termination of private foundation status by operation as a public charity for 60 continuous months. IRC 7428: Declaratory Judgment Recent Developments PDF Recent developments relating to the declaratory judgment provisions for organizations applying for exemption under IRC 501(c)(3). Fund Raising PDF Fundraising issues of 501(c)(3) organizations, focusing on exemption, UBIT, private foundation status, and charitable contributions. Procedures in Issuing Adverse Status Letters PDF Procedures relating to exemption and operating foundation status. IRC 4945: Scholarship Grants to Individuals and the Validity of Racially Restricted Scholarship Trusts PDF Application of the taxable expenditures provisions under IRC 4945 to scholarship grants to individuals, as related to racially restricted scholarship trusts. IRC 501(c)(9) - Final Regulations PDF Discussion of final regulations under IRC 501(c)(9), clarifying basic requirements for exemption of voluntary employees' beneficiary associations. Promotion of Fine Arts and the Performing Arts - Analysis of the Goldsboro Art League and Plumstead Theatre Society Cases, and UBIT Considerations PDF Discussion on the issue of commerciality under section 501(c)(3). Homeowners' Associations under IRC 501(c)(4), 501(c)(7) and 528 PDF Exemption issues for homeowners' associations. Review of Current Issues under IRC 508 PDF Current issues regarding the notice requirements of IRC 508, especially retroactive exemption under IRC 508(c)(1)(B).