A series of articles of interest to tax-exempt organizations published in July 1999 as the Exempt Organizations Continuing Professional Education Technical Instruction Program for FY 2000. 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.
A discussion of exemption and unrelated business tax issues for health clubs.
Section 4958 Update
A discussion of the procedure for cases involving the excise tax on excess benefit transactions.
Physician Incentive Compensation
A discussion of issues arising from physician incentive compensation arrangements.
Corporate Practice of Medicine
A discussion of corporate practice of medicine laws and their impact on exempt organizations.
Volunteer Firefighters Relief Organizations
A discussion of exemption and UBIT issues for volunteer firefighter relief organizations.
Limited Liability Companies
A discussion of laws governing limited liability companies.
World Wide Web Issues
A discussion of fundraising and advertising by exempt organizations on the Internet.
A discussion of exemption issues for charter schools.
A discussion of rules concerning tax-exempt pooled financing bonds.
A discussion of the unrelated business income tax issues involved with partnerships.
Educational Institutions - Employment Tax
A discussion of the employment tax issues involving educational organizations.
An update on exemption issues for private schools.
A discussion of the final regulations concerning the disclosure requirements of the annual information return and application for exemption.
Private Foundation Issues
A discussion of current issues concerning public charity classification and private foundation issues.
Tax-Exempt Bonds - Arbitrage
A discussion of the correspondence examination project concerning the arbitrage rebate requirement of section 148(f).
Charitable Split-Dollar Insurance Transactions
Notice 99-36 concerning charitable split-dollar insurance transactions is reprinted.
Affiliations Among Political, Lobbying and Educational Organization
A discussion of the issues involving affiliated exempt organizations engaged in political and lobbying activity.
A discussion of issues arising from car donation programs and scrip programs.
Section 337 and Exempt Organizations
A discussion of the application of Treas. Reg. 1.337(d)-4 to exempt organizations.
A synopsis of the current developments concerning exempt organizations.