The Exempt Organizations division makes certain internal training materials available to help the public understand how it administers exempt organizations tax law provisions. From 1979 through 2004, EO annually published a series of articles known as the Exempt Organizations Continuing Professional Education Technical Instruction Program. In 2009, the IRS conducted training on exempt organization governance issues. These materials were 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. Additional information Educational Resources and Guidance for Exempt Organizations Charities and Non-Profits Home Page