CPE for FY 2000


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

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.

Health Clubs PDF
A discussion of exemption and unrelated business tax issues for health clubs.

Section 4958 Update PDF
A discussion of the procedure for cases involving the excise tax on excess benefit transactions.

Physician Incentive Compensation PDF
A discussion of issues arising from physician incentive compensation arrangements.

Health Care Joint Venture Arrangements PDF
An update of the FY1999 article PDF regarding health care joint venture arrangements.

Conflicts of Interest Policy PDF
An update of the FY1997 article PDF concerning conflicts of interest policies of tax-exempt health care organizations.

Corporate Practice of Medicine PDF
A discussion of corporate practice of medicine laws and their impact on exempt organizations.

Volunteer Firefighters Relief Organizations PDF
A discussion of exemption and UBIT issues for volunteer firefighter relief organizations.

Limited Liability Companies PDF
A discussion of laws governing limited liability companies.

World Wide Web Issues PDF
A discussion of fundraising and advertising by exempt organizations on the Internet.

Charter Schools PDF
A discussion of exemption issues for charter schools.

Pooled Financings PDF
A discussion of rules concerning tax-exempt pooled financing bonds.

UBIT: Partnerships PDF
A discussion of the unrelated business income tax issues involved with partnerships.

Educational Institutions - Employment Tax PDF
A discussion of the employment tax issues involving educational organizations.

Private Schools PDF
An update on exemption issues for private schools.

Disclosure Requirements PDF
A discussion of the final regulations concerning the disclosure requirements of the annual information return and application for exemption.

Private Foundation Issues PDF
A discussion of current issues concerning public charity classification and private foundation issues.

Tax-Exempt Bonds - Arbitrage PDF
A discussion of the correspondence examination project concerning the arbitrage rebate requirement of section 148(f).

Charitable Split-Dollar Insurance Transactions PDF
Notice 99-36 concerning charitable split-dollar insurance transactions is reprinted.

Affiliations Among Political, Lobbying and Educational Organization PDF
A discussion of the issues involving affiliated exempt organizations engaged in political and lobbying activity.

Fund-Raising Issues PDF
A discussion of issues arising from car donation programs and scrip programs.

Section 337 and Exempt Organizations PDF
A discussion of the application of Treas. Reg. 1.337(d)-4 to exempt organizations.

Current Developments PDF
A synopsis of the current developments concerning exempt organizations.