A series of articles of interest to tax-exempt organizations published in August 2000 as the Exempt Organizations Continuing Professional Education Technical Instruction Program for FY 2001. This material was 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. Title Holding Companies PDF A discussion of the requirements for exemption under section 501(c)(2) and section 501(c)(25). Limited Liability Companies PDF An update of the FY 2000 article PDF. Canadian Charities PDF: A discussion of the exemption of Canadian charities under the United States-Canada Income Tax Treaty. Update on Health Care PDF A discussion of current issues affecting health care organizations. College Housing PDF A discussion of issues concerning exempt college housing projects. Trust Primer PDF An overview of tax-exempt trusts. Control and Power PDF A discussion of issues involving supporting organizations, donor advised funds, and disqualified person financial institutions. Private Benefit PDF A discussion of private benefit issues with regard to housing and charter schools. State Charitable Solicitation Statutes PDF A discussion of state charitable solicitation statutes, particularly Pennsylvania.
