Listed below is a series of articles published in October 2002 as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2003. These materials were designed specifically for training purposes only. Under no circumstances should the contents of these articles be used or cited as authority for setting or sustaining a technical position.
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Trusts: Common Law and IRC 501(c)(3) and 4947
A discussion of common law and federal tax definitions, distinctions, and rules regarding trusts, with a focus on charitable trusts and IRC 501(c)(3), and some discussion of IRC 4947.
Public Charity or Private Foundation Status
An overview of issues under IRC 509(a)(1)-(4), 4942(j)(3) and 507, confronted when dealing whether an organization is a public charity or a private foundation, whether it is a private operating foundation, and the termination of private foundation status.
Disclosure, FOIA, and The Privacy Act
An overview of federal statutory requirements relating to disclosure of exempt organization information, and protection of confidential and private taxpayer information.
Employment Tax Update - Review of Current Litigation
An update of case law and law review articles in recent years addressing employer classification and withholding issues of interest to tax-exempt organizations.
Intermediate Sanctions (IRC 4958) Update
A discussion of principal changes and several key issues in the final regulations under IRC 4958.
Form 990, Schedule A and Schedule B
A discussion of specific issues on Form 990, Schedule A and Schedule B, including who files the forms, who is excepted from filing, and disclosure requirements.
IRC 501(c)(4) Organizations
A discussion of issues relating to the tax-exempt status under IRC 501(c)(4) of civic leagues, social welfare organizations, and local associations of employees.
IRC 501(c)(5) Organizations
A discussion of issues relating to the tax-exempt status under IRC 501(c)(5) of labor, agricultural, and horticultural organizations.
IRC 501(c)(6) Organizations
A discussion of issues relating to the tax-exempt status under IRC 501(c)(6) of business leagues, chambers of commerce, boards of trade, and similar organizations.
Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5) and (c)(6) Organizations
An overview of the rules relating to political campaign and lobbying activities of IRC 501(c)(4), 501(c)(5), and 501(c)(6) organizations, including a discussion of the notice, disallowance, and proxy tax provisions in IRC 162(e) and 6033(e).
Disaster Relief - Current Developments
A synopsis of the significant developments relating to tax-exempt disaster relief organizations since September 11, 2001.
Fraternity Foundation Grants
An explanation of the types of grants a fraternity or sorority foundation may provide to a fraternity or sorority chapter house that will further the exclusively educational purposes of the fraternity or sorority foundation.
A synopsis of recent developments of interest to tax-exempt organizations.