CPE for FY 1995
Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1995. This series was published in July 1994.
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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Update on Partnerships
A discussion of recent developments affecting the handling of cases involving exempt organizations and partnerships.
Disallowance of a Deduction under IRC 162 for Lobbying Expenses
Discussion of the rules disallowing a deduction under IRC 162 for a business' payment of lobbying expenses, including the portion of dues to certain exempt organizations that lobby on behalf of members.
IRC 501(c)(25)(E) - Qualified Subsidiaries
Discussion of the definition of qualified subsidiary under IRC 501(c)(25)(E), the functions they serve, and the consequences of qualified subsidiary status.
Update on OBRA '93
Discussions of provisions in the Omnibus Budget Reconciliation Act of 1993 that affect exempt organizations.
"Sponsoring Organizations" under USDA Child and Adult Care Food Program
An analysis of whether sponsoring organizations under a federal food program qualify for exemption under IRC 501(c)(3).
Bid Supplement and Rebate Programs of IRC 501(c)(5) Labor Organizations
Bid supplement and rebate programs of IRC 501(c)(5) labor organizations.
Limited Member Dues as Unrelated Business Income
Unrelated business income tax treatment of dues received from limited or associate members of exempt membership organizations.
Harbor Lights - Nondiscrimination Rules for IRC 501(c)(9) VEBAs
Discussion of safe harbor guidelines, cafeteria plans, and developments in the geographic locale issues.
Section 403(b) Tax-Sheltered Annuity Arrangements
A technical overview of IRC 403(b), discussion of what employers are eligible to sponsor these arrangements, funding vehicles, requirements of salary reduction contributions, contribution limits, nondiscrimination rules, and distribution requirements.
Substantiation and Disclosure Rules of OBRA '93
Substantiation and disclosure rules for charitable contributions enacted by the Omnibus Budget Reconciliation Act of 1993.
Health Care Update
Administrative and legal developments during the previous two years affecting tax-exempt health care organizations.
Political Organizations and IRC 501(c)(4)
Discussion of the effect of political activities on exemption under IRC 501(c)(4), and the tax consequences under IRC 527 of conducting such activities, with a comparison of the treatment of similar activities and organizations under IRC 501(c)(3).
Tax-Exempt Bonds Current Topics
Discussion focuses on targeted enforcement activities.
Private Foundations in the Mid-1990s with an Emphasis on IRC 4941 and IRC 4945
A general review of IRC 4941 and 4945, with an emphasis on recent cases and developments (including pay scale of government officials, self-dealing in compensation packages, stock redemptions, loans, earmarking, "personal services", insurance indemnifications, emergency funds of company foundations, incubators, and generic affidavits).