A series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2004. 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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Organizations Closely Affiliated with State or Indian Tribal Governments Reference Guide
An overview of and aid in processing of applications submitted by organizations that are requesting recognition of tax-exempt status under IRC section 501(c)(3) that are closely affiliated with state or local governments (including federally recognized Indian tribal governments).
Supporting Organization Reference Guide
A primer to aid in processing of IRC section 501(c)(3) exemption applications requesting non-private foundation status under IRC section 509(a)(3).
A review of provisions limiting and regulating organizations that provide housing for senior citizens, outlining the Service's positions, and updating previously published articles. The article reviews current trends and discusses the handling of applications and ruling requests.
IRC 501(c)(8) Fraternal Beneficiary Societies and IRC 501(c)(10) Domestic Fraternal Societies
A survey of the law, regulations, issues, and positions of the Service with respect to tax-exempt fraternal organizations.
"Automatic" Excess Benefit Transactions under IRC 4958
A discussion of the circumstances under which purported compensation paid to a disqualified person by an exempt organization will be deemed an "automatic" excess benefit transaction violating the penalty excise tax provisions of IRC 4958.
Organizational Test - IRC 501(c)(3)
A discussion of specific issues that have arisen in determining whether the organizational test under IRC 501(c)(3) has been satisfied.
Health Care Provider Reference Guide
A guide to processing IRC 501(c)(3) exemption applications submitted by health care providers, including issues to keep in mind when evaluating whether activities that "promote health" are also "charitable".
Section 4958 Research Shortcuts
A new tool to simplify research under IRC 4958.
Credit Counseling Agencies
A discussion of the requirements for exemption of consumer credit counseling agencies under IRC 501(c)(3) and 501(c)(4), and of the inter-relationship between federal tax principles and federal and state consumer protection laws relating to credit repair agencies.