Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1989. The 1989 series of articles were published in January 1989.
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.
The freely available Adobe Acrobat Reader software is required to view, print and search these files.
Churches and Religious Organizations
An overview fo recent developments in litigation and administration that affect churches and religious organizations.
Rents from Real Property - Rendering of Services
A discussion of unrelated business income tax treatment of income from rents from real property, in conjunction with which the lessor provides services.
Update on Unrelated Business Taxable Income
Recent court cases and Congressional developments on unrelated business taxable income, including a discussion of court cases on advertising income and social clubs, and Congressional hearings and other developments.
What royalties are; how the Service and the courts have interpreted the royalty exclusion from unrelated business income tax; and changes under consideration with respect to royalties.
Social Clubs: IRC 501(c)(7) Organizations
An update on prior articles discussing the exempt status of social clubs under IRC 501(c)(7), and the unrelated business income tax issues for such organizations.
Update on Title-Holding Organizations
Update on title-holding organizations under IRC 501(c)(25) and 501(c)(2), focusing on the differences between the provisions and uses of the two types of exempt organizations.
IRC 501(k) - Child Care Organizations
Recent developments with respect to the exemption of child care organizations under IRC 501(k), including a discussion of several key general counsel memoranda, and the prospects for regulations implementing the provision.
IRC 527 - Political Organizations
A general discussion of the provisions of section 527.
IRC 507 - Terminations
An explanation of issues with respect to IRC 507 terminations, including what constitutes a termination, whether notice to the IRS of termination is always required, when IRS rulings may be secured, and what problems may be encountered.
IRC 501(c)(15) - Small Insurance Companies or Associations
Background and update on IRC 501(c)(15), providing for the exemption of certain small insurance companies or associations.
Special Emphasis Program - Charitable Fund-Raising
Discussion of Congressional and Service concerns about charitable fundraising programs in which patrons receive return benefits and that do not accurately inform patrons of the extent to which payments are deductible.
VEBAs: Nondiscrimination Rules and Unrelated Business Income Tax
Nondiscrimination rules and unrelated business income tax as they relate to voluntary employees' beneficiary associations.
Office of Director of Practice
A discussion of the responsibilities of the Director of Practice office of the Internal Revenue Service.