Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1985. The 1985 series of articles were published in January 1985.
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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The Deficit Reduction Act of 1984 - Private Foundations and Miscellaneous Provisions
A discussion of provisions in the Deficit Reduction Act of 1984 affecting exempt organizations, including private foundations.
Private School Update and Impact of Allen v. Wright
A discussion of technical issues relating to private schools, following a United States Supreme Court decision.
The Organizational Test Under IRC 501(c)(3)
A discussion of the requirement for exemption under IRC 501(c)(3) that an organization be "organized exclusively" for section 501(c)(3) purposes.
Developments in the Social Club Area (IRC 501(c)(7))
An update on the social club area, focusing on reciprocal income of social clubs and deduction of expenses allocable to non-members.
Deductions of Contributions to IRC 501(c)(3) Organizations and Other Exempt Organizations
Rules for deducting charitable contributions to qualified organizations.
Update on Churches
Overview of developments during 1984 that affect churches.
IRC 513 - Developments in Advertising Income
Developments in advertising income, including the appeals court decision in the American College of Physicians case.
Activities That Are Illegal or Contrary to Public Policy
Discussion of the effect on exempt status of IRC 501(c) organizations of activities that are illegal or contrary to public policy.
Voluntary Relinquishing of Tax Exempt Status
Voluntary relinquishing of tax-exempt status under IRC 501(a).
Community Service Organizations
An examination of exemption and unrelated business income tax issues involved in the activities of community service organizations which operate recreational facilities, health facilities, and other income producing activities.
Housing for Senior Citizens
Basic knowledge of the provisions limiting and regulating organizations that provide rental housing for senior citizens.
Hospital Financing Issues
Hospital financing issues, including hospital reorganizations and hospital partnerships in partnerships.
An Explanation of the Deficit Reduction Act of 1984: Its Effect on Tax Exempt Welfare Benefit Organizations
The effect of the enactment of new IRC sections 419, 419A, 4976, and 505 on tax exempt welfare benefit organizations.
Deficit Reduction Act of 1984: Church Audit Procedures
Statutory restrictions on IRS examinations of churches under newly-enacted IRC section 7611.
IRC 4941 - The Nature of Self-Dealing
Examination of the history of IRC 4941, its general requirements, and an analysis of the types of transactions covered.