Listed below is a series of articles published as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1990. This series was published in January 1990. 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. Taxation of Revoked Exempt Organizations: The Synanon Case PDF A discussion of the tax treatment of organizations whose exempt status is revoked, including the treatment of contributions to the organization. Overview of Inurement/Private Benefit Issues in IRC 501(c)(3) PDF Examination of the proscription against inurement in IRC 501(c)(3) and the requirement that an organization must be organized and operated exclusively for exempt purposes by serving public rather than private interests. Instrumentalities PDF A discussion of the federal tax status of state and local government entities. Update on Unrelated Business Taxable Income PDF Update of previous discussions concerning developments in the area of unrelated business income, especially recent court decisions on social clubs, advertising, and insurance. Update on Churches PDF Overview of recent developments in litigation and administration that affect churches. Nonmember Income of Social, Fraternal, Veterans, and Social Welfare Organizations PDF Unrelated business income tax and exemption issues as they apply to social, fraternal, veterans, and social welfare organizations. VEBA Update PDF Update on voluntary employees' beneficiary associations, focusing on discrimination issues. Compensation PDF Proper tax treatment of compensation for personal services provided to exempt organizations, focusing on taxability to employee (under income tax rules) and withholding requirements (FICA, FUTA, and income tax withholding). Fund-Raising Update PDF Charitable contributions deductibility, exemption issues, and other matters relating to the Special Emphasis program on fundraising by 501(c)(3) organizations. Developments in the Private Foundation Area PDF A discussion of court cases, revenue rulings, and general counsel memoranda dealing with issues under Chapter 42 since 1985. Gambling Activities of Exempt Organizations PDF Gambling activities of exempt organizations, including effect of conduct of legal and illegal gaming on exempt status, unrelated business income tax treatment, inurement issues, the treatment of nonmember gaming income received by exempt membership organizations, and the wagering tax provisions.
