CPE for FY 1987
Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1987. The series of articles was published in January 1987.
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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Group Exemption Process
A discussion of the procedures for issuing group exemption rulings under Revenue Procedure 80-27.
Developments in Unrelated Business Taxable Income
A discussion of recent developments, including two Supreme Court decisions, relating to the unrelated business income tax provisions for exempt organizations.
Health Care Update
Recent developments and trends in the health care area, including hospital reorganizations, executive compensation, and profit-sharing plans.
Amateur Athletic Organizations
Exemption of amateur athletic organizations under IRC 501(c)(3) and 501(j).
Update on Private Schools
Discussion which focuses on developments occurring in late 1985 and 1986, including the restoration of federal income tax exemption to Prince Edward School Foundation of Farmville, Virginia, and recent developments involving IRC 501(k).
Update on Churches
Overview of recent developments in litigation and administration that affect churches, including Abortion Rights Mobilization, Janaluska Assembly Housing, Twin Oaks Community, religious orders and the "uncompensated labor" exception, filing requirements of church-affiliated organizations, church audit procedures (IRC 7611), and declaratory judgment procedures (IRC 7428).
Review of Tax Research Materials
A look at the materials available for tax research.
Update on Instrumentalities and Lessening the Burdens of Government
Discussion on recent developments with regards to instrumentalities and lessening the burdens of government.
Benefits Provided by Labor Organizations
A discussion of the provision of individual benefits that an organization exempt under IRC 501(c)(5) may provide to its members either directly or through a separate entity that may itself qualify for 501(c)(5) exemption, and a comparison of the requirements for exemption under IRC 501(c)(5) and IRC 501(c)(9).
Tax issues relating to the participation of exempt organizations in partnerships, focusing on section 501(c)(3) organizations.