A series of articles of interest to tax-exempt organizations, published in August 1998 as the Exempt Organizations Continuing Professional Education Technical Instruction Program for FY 1999. This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.
Whole Hospital Joint Ventures
A discussion of Rev. Rul. 98-15 and the tax consequences when a tax-exempt hospital enters into a joint venture with a for-profit entity.
A discussion of the tax issues that arise when exempt organizations exploit their intellectual property rights.
Internet Service Providers
A discussion of exemption issues under § 501(c)(3) and § 501(c)(12) for Internet service providers.
A discussion of the requirements for recognition of exemption under § 501(c)(3) for Medicaid HMOs and Medicaid Service Organizations.
Excise Tax and Occupational Tax on Wagering Update
An update to a FY 1997 article discussing the excise taxes on wagering activities common to some tax-exempt organizations.
Voluntary Employees' Beneficiary Associations
A discussion of issues currently arising in cases involving voluntary employees' beneficiary associations.
A discussion of the allocation and accounting regulations under the arbitrage provisions for tax-exempt bonds.
Abusive Transactions Involving Tax-Exempt Bonds
A review and update of efforts to identify potentially abusive transactions involving the use of IRC 501(c)(3) organizations and tax-exempt bonds.
Section 457 Deferred Compensation
A discussion regarding deferred compensation plans of state and local government and tax-exempt employers after the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997.
A discussion, in question and answer format, of issues concerning veterans' organizations exempt under IRC 501(c)(19).
Disaster Relief and Emergency Hardship Programs
A discussion of the principles applicable to disaster relief and emergency hardship programs generally and to employer related disaster relief and emergency hardship programs.
Disclosure of Information Returns and Exemption Applications
A discussion of the proposed regulations concerning disclosure of information returns and exemption applications.
IRC 6700 and IRC 6701 and Charitable Contribution Deductions
A discussion of the applicability of penalties for the abuse of tax shelters to charities that provide erroneous information concerning charitable contributions.
A discussion of the charitable issues that arise concerning fraternity foundations.