알림: 역사 콘텐츠


본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1980. The 1980 series of articles were published in February 1980.

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.

The freely available Adobe Acrobat Reader software is required to view, print and search these files.
 

 


The Concept of CharityPDF
Examination of the historical sources of charitability, the meaning of "charitable" under the income tax regulations, the concepts of charity as derived from revenue rulings, and theories under which charity law continues to evolve.

Update on Churches and ReligionPDF
Description of the role of the Service in evaluating the tax status of churches and religious organizations; update of recent cases and administrative rulings in the area; and discussing new Internal Revenue Manual provisions affecting handling of churches and religious organizations.

Private SchoolsPDF
An update on Congressional actions regarding proposed revenue procedures affecting private schools.

Amateur Athletic OrganizationsPDF
Exemption issues for amateur athletic organizations under IRC 501(j) and 501(c)(3), and UBIT developments relating to sports.

Health Care Organizations under IRC 501(c)PDF
Update on health care organizations under IRC 501(c), including medical office buildings constructed by hospitals, prepaid health plans, home health agencies, professional standards review organizations, cooperative hospital service organizations, Blue Cross/Blue Shield organizations, faculty compensation plans, and shared services.

IRC 501(c)(7) OrganizationsPDF
Requirements for exemption of IRC 501(c)(7) organizations.

Fraternal Beneficiary Societies and Fraternal SocietiesPDF
Requirements for exemption of fraternal beneficiary societies and domestic fraternal societies under IRC 501(c)(8) and 501(c)(10).

Current Technical Issues: Electric Cooperatives and Cooperative Telephone Companies Described in IRC 501(c)(12)
Current technical issues relating to the exemption of electric cooperatives and cooperative telephone companies under IRC 501(c)(12).

CemeteriesPDF
Issues under IRC 501(c)(13), providing for the exemption of nonprofit cemeteries.

Review of Current Issues under IRC 508PDF
Review of current developments under IRC 508, including the calculation of the 15-month rule, issues relating to nonexempt charitable trusts under IRC 4947(a)(1), issues relating to the date of formation when an organization amends its articles, the gross receipts exception, the effect of withdrawing an application, and the treatment of subordinates that leave group rulings.

Publicly Supported OrganizationsPDF
Support requirements for publicly supported organizations under IRC 170(b)(1)(A)(vi) and 509(a)(2).

IRC 4945 - Grants to IndividualsPDF
Discussion of IRC 4945(d)(3) and 4945(g), relating to grants to individuals by private foundations.

A General Explanation of Trusts Subject to Section 4947 of the Internal Revenue CodePDF
General explanation of trusts subject to IRC 4947, including both nonexempt charitable trusts (4947(a)(1)) and split interest trusts
(4947(a)(2)).

Recent Developments under the Unrelated Trade or Business ProvisionsPDF
Recent developments under the unrelated trade or business provisions, including administrative and litigation developments.

The Marketing of Goods and Services by Institutions of Higher Learning - UBIT ImplicationsPDF
Marketing of goods and services by institutions of higher learning to the general public, including athletic facilities and related services; broadcasting collegiate athletic events; scientific research; cultural and publishing activities; sale of products of exempt functions; services to students and faculty; and miscellaneous goods and services.

Taxation of Passive Income as Unrelated Business Income - IRC 512(b)(13) and IRC 514PDF
Taxation of passive income as unrelated business income under the controlled organization rules in IRC 512(b)(3) and the unrelated debt-financed income rules in IRC 514.