Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1979. The series of articles was published in March 1979.
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.
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Environmental and Historical Preservation under IRC 501(c)(3)
Description of the tax laws, rulings, and new Service developments relating to the purposes and activities of preservationists, particularly in the IRC 501(c)(3) context.
Churches and Other Religious Organizations
Issues under IRC 501(c)(3) and examination guidelines for churches and other religious organizations.
Rental Housing for the Elderly under IRC 501(c)(3)
Standards for exemption of rental housing for the elderly under IRC 501(c)(3).
Black Lung Benefit Trusts under IRC 501(c)(21)
Requirements for exemption of black lung benefit trusts under IRC 501(c)(21), and discussion of companion provisions for contributions to these trusts.
Recent Issues under IRC 501(c)(6)
Discussion of recent issues under IRC 501(c)(6), including unrelated business income tax issues, when an organization may qualify for exemption under IRC 501(c)(3) instead of 501(c)(6), and whether charging lower prices for activities performed by members results in inurement of the organization's income to its members.
State Chartered Credit Unions under 501(c)(14)(A)
Background material on state chartered credit unions under IRC 501(c)(14)(A), and a discussion of current developments.
Prepaid Legal Plans under IRC 120 and 501(c)(20)
Discussion of new provisions for the exemption of prepaid legal plans under IRC 120 and 501(c)(20).
New developments and proposed changes in the group exemption area.
Travel Tour Programs - Effect on IRC 501(c) Exemption and UBIT Liabilities
Effect of travel tour programs on exemption under IRC 501(c)(3) and UBIT liabilities.
Museum Retailing - UBIT Issues
Issues concerning museum gift shop and catalog retailing, museum restaurant sales, and parking lots.
Royalties and Exploitation Income - An Unrelated Trade or Business Income Modification
Unrelated business income tax treatment of income from royalties and other income from the exploitation of intangible property.