CPE for FY 1981


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1981. The series of articles was published in January 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.

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Recent Developments under IRC 4941 and 4945
Recent administrative and judicial developments under IRC 4941 and 4945.

Health Care Organizations under IRC 501(c)(3)
Discussion of current health care issues with regards to medical office buildings, faculty group practice organizations, home heath agencies, professional standards review organizations, cooperative hospital service organizations, and shared services.

Update on Churches and Other Religious Organizations
An overview of court cases decided during 1980 that addressed the tax-exempt status of churches and other religious organizations.

Private Schools
Review of Congressional and judicial developments during the previous year regarding private schools and racial discrimination as well as day care and education under IRC 501(c)(3).

Implications of the Decision in Big Mama Rag, Inc.
Discussion of the implications of a court decision which holds unconstitutional the definition of "education" in Reg. 1.501(c)(3)-1(d)(3).

The Cy Pres Doctrine: State Law and Dissolution of Charities
An article which explains the doctrine of cy pres and identifying the states and circumstances in which the Service will not require an express provision for the distribution of assets upon dissolution in an organization's organizing document, to satisfy the organizational test in Reg. 1.501(c)(3)-1(b)(4).

Private Benefit, Inurement and Combatting Community Deterioration
Survey of the area of private benefit, inurement, and combatting community deterioration, as it relates to organizations exempt under IRC 501(c)(3), as organizations formed for charitable purposes and undertaking activities that combat community deterioration.

Social Welfare: What Does It Mean? How Much Private Benefit is Permissible? What is a Community?
A discussion of social welfare.

IRC 501(c)(6): Business Leagues, Chambers of Commerce, Etc.
Approach to analyzing issues relating to the exemption under IRC 501(c)(6) for business leagues, chambers of commerce, etc.

IRC 501(c)(9)
Basic requirements, including proposed regulations, of IRC 501(c)(9).

Statute of Limitations for Exempt Organization Returns
Statute of limitations for exempt organization returns under IRC 6501, including extensions of the limitations period.

Recent Developments under the Unrelated Trade or Business Provisions
Recent developments under the unrelated trade or business provisions, including administrative and court developments and emerging issues.

Insurance Activities of Exempt Organizations
Insurance activities of exempt organizations, including group insurance activities of IRC 501(c)(6) organizations, IRC 170 deductions in connection with group insurance programs, and the exemption of various organizations whose primary activities are insurance-related.