Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1982. The 1982 series of articles were published in December 1981. 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. Health Care OrganizationsPDF Update of prior articles on health care organizations, focusing on health maintenance, cooperative hospital service, faculty group practice, professional standards review, and characterization of Medicare and Medicaid payments for purposes of the foundation provisions. Exclusion from Private Foundation Status under IRC 509(a)(3)PDF A discussion of the requirements for classification as a supporting organization under section 509(a)(3) of the Internal Revenue Code ("IRC"). Social Clubs: IRC 501(c)(7) OrganizationsPDF An update of a prior article on the topic of social clubs, describing a number of problem areas that have come to the attention of the National Office. Statute of Limitations for Exempt Organization ReturnsPDF A response to questions generated by previous year's article on this topic, and discussion of several hypothetical situations illustrating the application of the statute of limitations under various circumstances. Discretionary Relief under IRC 7805(b) and Reg. 1.9100-1PDF A discussion of various aspects of discretionary relief available to exempt organizations. Allocation of Costs to Exempt Organization PublicationsPDF A discussion of the regulations under IRC 512. Amateur Athletic OrganizationsPDF Exemption of amateur athletic organizations under IRC 501(c), including a discussion of the difference between educational competition and non-exempt competitive activities. Update on Private SchoolsPDF Update on private schools, including the re-opening in court of the Mississippi private school litigation. IRC 507(b)(1)(B): Termination of Private Foundation Status by Operation as a Public CharityPDF Discussion of the voluntary termination of private foundation status by operation as a public charity for 60 continuous months. IRC 7428: Declaratory Judgment Recent DevelopmentsPDF Recent developments relating to the declaratory judgment provisions for organizations applying for exemption under IRC 501(c)(3). Fund RaisingPDF Fundraising issues of 501(c)(3) organizations, focusing on exemption, UBIT, private foundation status, and charitable contributions. Procedures in Issuing Adverse Status LettersPDF Procedures relating to exemption and operating foundation status. IRC 4945: Scholarship Grants to Individuals and the Validity of Racially Restricted Scholarship TrustsPDF Application of the taxable expenditures provisions under IRC 4945 to scholarship grants to individuals, as related to racially restricted scholarship trusts. IRC 501(c)(9) - Final RegulationsPDF Discussion of final regulations under IRC 501(c)(9), clarifying basic requirements for exemption of voluntary employees' beneficiary associations. Promotion of Fine Arts and the Performing Arts - Analysis of the Goldsboro Art League and Plumstead Theatre Society Cases, and UBIT ConsiderationsPDF Discussion on the issue of commerciality under section 501(c)(3). Homeowners' Associations under IRC 501(c)(4), 501(c)(7) and 528PDF Exemption issues for homeowners' associations. Review of Current Issues under IRC 508PDF Current issues regarding the notice requirements of IRC 508, especially retroactive exemption under IRC 508(c)(1)(B).
