IRS Exempt Organizations CPE Text for Fiscal 2002

IRS Exempt Organizations CPE Text for Fiscal 2002

Article posted in Continuing Professional Education on 25 June 2003| comments
audience: National Publication | last updated: 18 May 2011
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Summary

The IRS has released its continuing professional education text for tax-exempt organizations for fiscal year 2002. Of particular interest to gift planners are topics that deal with unrelated business income tax issues, Form 990, and the proposed intermediate sanctions regulations introduced last January.

PGDC SUMMARY:

The IRS has released its continuing professional education text for tax-exempt organizations for fiscal year 2002. All topics, with links to their full texts, have been reproduced below in PDF format.

Of particular interest to gift planners are Topics C and F, which deal with unrelated business income tax issues; Topic G, which discusses some of the common errors exempt organizations make in completing the Form 990; Topic H, which explains the proposed intermediate sanctions regulations introduced last January; and Current Developments, which reviews recently released guidance, court cases, and other relevant issues affecting tax-exempt organizations.

Certain PDF documents are large and, therefore, may take a few moments to load.

TABLE OF CONTENTS:

PART I
EXEMPT ORGANIZATIONS TECHNICAL TOPICS

Topic A. Medical Residents Refund Claims Training focuses on FICA refund claims filed for medical residents.

Topic B. Beauty Pageants: Private Benefit Worth Watching examines the issues raised by scholarships awarded as pageant prizes.

Topic C. Agency: A Critical Factor in Exempt Organizations and UBIT Issues focuses on the agency issues involved when determining UBIT, public support, and tax exemption.

Topic D. Update on Health Care discusses HMOs, joint ventures, health clubs, behavioral health care consortia, gainsharing, and the community benefit standard.

Topic E. General Survey of I.R.C. 501(c)(12) Cooperatives and Examination of Current Issues discusses principles and rules governing rural electric co-ops.

Topic F. UBIT: Current Developments focuses on recent regulatory, judicial, and administrative actions affecting UBIT.

Topic G. Form 990 discusses some of the common errors exempt organizations make in completing the Form 990 information return and explains why the IRS requests certain information.

Topic H. An Introduction to I.R.C. 4958 (Intermediate Sanctions) explains the temporary intermediate sanctions regulations released in January 2001.

Topic I. Election Year Issues focuses on a new disclosure law affecting political organizations as well as other election issues pertaining to exempt organizations.

PART II

Current Developments discusses recently released guidance, court decisions, and other recent developments affecting tax-exempt organizations.

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