Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1988. This series was published in January 1988.
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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New Developments in IRC 501(c)(5) and IRC 501(c)(6)
Background and update on the exemption of labor, agricultural, and horticultural organizations under IRC 501(c)(5), and business leagues under IRC 501(c)(6).
Discretionary Relief under Reg. 1.9100-1
A discussion of the standards and procedures for relief under Reg. 1.9100-1, in the context of the filing deadlines for exemption applications under the section 505 and 508 regulations.
Developments in the Health Care Field: A Story of Dramatic Change
Focus on the operational aspects affecting various entities in multi-organizational health care systems, including the effects of physician recruitment programs and joint ventures and partnerships on exempt status, and the effects of newly-enacted IRC 501(m) on exempt status.
IRC 4942(g) - Qualifying Distributions
An in-depth discussion of qualifying distributions under IRC 4942(g).
IRC 501(c)(3) Organizations and Publishing Activities
An explanation of how exempt publishing activities may be distinguished from commercial publishing operations.
Update on Unrelated Business Taxable Income
Insights into recent developments regarding court decisions on advertising income, social clubs, and the sale of low cost articles; and Congressional hearings on unrelated business income tax issues.
VEBA Update and Safe Harbor Rules
Update on voluntary employees' beneficiary associations, including safe harbor guidelines for processing exemption applications.
Churches and Religious Organizations
Overview of issues relating to churches and religious organizations, including legislative developments, and providing a chart of issues typically found in cases involving churches and religious organizations.
Investments that Jeopardize Charitable Purposes
Investments that jeopardize charitable purposes set forth in IRC 4944.
Results of Revocation of IRC 501(c)(3) Organizations
Results of revocation of IRC 501(c)(3) organizations, including substantive and administrative aspects, and including a discussion of the effect of rulings and determination letters recognizing exemption and revocation of exemption.