CPE for FY 1999

 

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 PDF
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.

Intellectual Property PDF
A discussion of the tax issues that arise when exempt organizations exploit their intellectual property rights.

Internet Service Providers PDF
A discussion of exemption issues under § 501(c)(3) and § 501(c)(12) for Internet service providers.

Medicaid HMOs PDF
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 PDF
An update to a FY 1997 PDF article discussing the excise taxes on wagering activities common to some tax-exempt organizations.

Voluntary Employees' Beneficiary Associations PDF
A discussion of issues currently arising in cases involving voluntary employees' beneficiary associations.

Arbitrage Bonds PDF
A discussion of the allocation and accounting regulations under the arbitrage provisions for tax-exempt bonds.

Abusive Transactions Involving Tax-Exempt Bonds PDF
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 PDF
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.

Veterans' Organizations PDF
A discussion, in question and answer format, of issues concerning veterans' organizations exempt under IRC 501(c)(19).

Disaster Relief and Emergency Hardship Programs PDF
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 PDF
A discussion of the proposed regulations concerning disclosure of information returns and exemption applications.

IRC 6700 and IRC 6701 and Charitable Contribution Deductions PDF
A discussion of the applicability of penalties for the abuse of tax shelters to charities that provide erroneous information concerning charitable contributions.

UBIT: Current Developments PDF
A discussion of recent developments concerning the unrelated business income tax, updating a FY 1997 PDF article .

Donor Control PDF
A discussion of various donor control issues, including updating a FY1996 PDF article , abusive trust schemes, and deputized fundraising.

Recent Developments Under Chapter 42 PDF
A discussion of recent developments concerning the private foundation excise taxes, updating several CPE articles, including a FY 1997 PDF article .

Fraternity Foundations PDF
A discussion of the charitable issues that arise concerning fraternity foundations.