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Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.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 ClubsPDF
A discussion of exemption and unrelated business tax issues for health clubs.

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

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

Health Care Joint Venture ArrangementsPDF
An update of the FY1999 articlePDF regarding health care joint venture arrangements.

Conflicts of Interest PolicyPDF
An update of the FY1997 articlePDF concerning conflicts of interest policies of tax-exempt health care organizations.

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

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

Limited Liability CompaniesPDF
A discussion of laws governing limited liability companies.

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

Charter SchoolsPDF
A discussion of exemption issues for charter schools.

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

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

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

Private SchoolsPDF
An update on exemption issues for private schools.

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

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

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

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

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

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

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

Current DevelopmentsPDF
A synopsis of the current developments concerning exempt organizations.