Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1990. This series was published in January 1990.
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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Taxation of Revoked Exempt Organizations: The Synanon Case
A discussion of the tax treatment of organizations whose exempt status is revoked, including the treatment of contributions to the organization.
Overview of Inurement/Private Benefit Issues in IRC 501(c)(3)
Examination of the proscription against inurement in IRC 501(c)(3) and the requirement that an organization must be organized and operated exclusively for exempt purposes by serving public rather than private interests.
A discussion of the federal tax status of state and local government entities.
Update on Unrelated Business Taxable Income
Update of previous discussions concerning developments in the area of unrelated business income, especially recent court decisions on social clubs, advertising, and insurance.
Update on Churches
Overview of recent developments in litigation and administration that affect churches.
Nonmember Income of Social, Fraternal, Veterans, and Social Welfare Organizations
Unrelated business income tax and exemption issues as they apply to social, fraternal, veterans, and social welfare organizations.
Update on voluntary employees' beneficiary associations, focusing on discrimination issues.
Proper tax treatment of compensation for personal services provided to exempt organizations, focusing on taxability to employee (under income tax rules) and withholding requirements (FICA, FUTA, and income tax withholding).
Charitable contributions deductibility, exemption issues, and other matters relating to the Special Emphasis program on fundraising by 501(c)(3) organizations.
Developments in the Private Foundation Area
A discussion of court cases, revenue rulings, and general counsel memoranda dealing with issues under Chapter 42 since 1985.
Gambling Activities of Exempt Organizations
Gambling activities of exempt organizations, including effect of conduct of legal and illegal gaming on exempt status, unrelated business income tax treatment, inurement issues, the treatment of nonmember gaming income received by exempt membership organizations, and the wagering tax provisions.