Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1993. The 1993 series of articles were published in August 1992. 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. Athletic Booster Clubs: Are They Exempt? A discussion of the requirements for exemption under IRC 501(c)(3) of athletic booster clubs controlled by parents of participating athletes. Lessening the Burdens of Government Analysis of precedents on whether an activity furthers the IRC 501(c)(3) exempt purpose of lessening the burdens of government. Sports Organizations - Current Issues Exemption from tax of organizations involved in operating athletic events. Update on Partnerships and Joint Ventures An update on whether an organization described in IRC 501(c)(3) that participates in a limited partnership as a general partner will jeopardize its exempt status, including a focus on the advance sale of the net revenue of particular hospital functions to limited partnerships. Marketing Travel Tours, Insurance, and Affinity Cards Through the Mail An examination of issues relating to the marketing of travel tours, insurance, and affinity cards through the mail by tax-exempt organizations. Corporate Sponsorship Income Corporate sponsorship income under the unrelated business income tax provisions. Summons and Enforcement Power to summon, its limitations, summons enforcement, and procedures involved in issuing a summons. Evolution of the Health Care Field A discussion of changes in the way non-profit hospitals operate, and consequent tax issues relating to broader commercial activities and adoption of more businesslike attitudes and strategies. Reasonable Compensation Defining reasonable compensation, identifying factors involved in deciding whether compensation is reasonable, and explaining how compensation can result in inurement, private benefit, self-dealing, or violations of other sections of the Code. Basic Determination Rules for Publicly Supported Organizations and Supporting Organizations Discussion of the basic determination rules for publicly supported and publicly supporting organizations. Disclosure of Tax Return Information Disclosure of tax return information under the Freedom of Information Act and the Internal Revenue Code. Closing Agreements The use of closing agreements under IRC 7121 to resolve tax issues of exempt organizations. 501(c)(3) Bonds: A Mini-Text An overview of tax-exempt bond provisions, focusing on the distinction between governmental bonds from private activity bonds; private business use; and the IRC 150 change in use provisions. Election Year Issues Prohibition of political campaign activities of IRC 501(c)(3) organizations; taxation of political organizations under IRC 527; and political campaign activities of IRC 501(c) organizations other than those described in IRC 501(c)(3).