Listed below is a series of articles of interest to tax-exempt organizations published in October 2001 as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2002. 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. Medical Residents Refund Claims Training PDF A training guide, with exhibits PDF, for personnel handling FICA refund claims with respect to medical residents. Beauty Pageants: Private Benefit Worth Watching PDF A discussion of the private benefit issues for beauty pageant organizations that provide scholarships as prizes. Agency: Exempt Organization and UBIT Issues PDF An overview of agency law and its application to UBIT, charitable contribution and exemption issues. Update on Health Care PDF A discussion of current issues affecting health care organizations, updating several recent articles, including the FY2001 Update PDF , Health Clubs PDF , Joint Ventures Update PDF and Joint Ventures PDF . IRC 501(c)(12) Cooperatives PDF An overview of the exemption for local benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, electric companies or like organizations. UBIT: Current Developments PDF A discussion of recent developments concerning the unrelated business income tax, updating a FY-1999 PDF article . Introduction to IRC 4958 PDF A review of the temporary regulations issued concerning the tax on excess benefit transactions involving IRC 501(c)(3) and IRC 501(c)(4) organizations. Election Year Issues PDF A discussion, in question and answer format, of issues concerning political activities by tax-exempt organizations and the taxation of political organizations. Current Developments PDF A synopsis of the developments in the past fiscal year concerning exempt organizations.