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Exempt Organizations Determinations

Specialist Training

Unit 1a and Unit 1b

Student Development Guide

Official Use Only: Certain pages of this book have been designated as "Official Use Only." Requests from outside the Service for copies of this book are to be referred immediately to the local Disclosure Officer.

MRS Department of the Treasury Internal Revenue Service

publish.no.irs.gov

Training 29486-002 (8-2009) Catalog Number

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.

IRSTR-B-01075

http://publish.no.irs.gov

The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

The Tax Exempt and Government Entities

Mission Provide customers top quality service by helping them understand and comply with the applicable tax laws and to protect the public interest by applying the tax law with integrity and fairness to all.

Student Development Guide ii

IRSTR-B-01076

ERRATA SHEET

Instructions:

• Duplicate this form locally as needed to report any errors or problems with this material.

• E-mail completed forms to: [email protected]

or mail to: Lois J. Watson Program Manager Internal Revenue Service TE/GE Learning & Education 500 Main St., Room 7001 Cincinnati, OH 45202

Course #29486- 002 Exempt Organizations Determinations Specialist Training Unit 1a and Unit 1b

Lesson # Page # Block label: Type of Error or problem:

technical typographical content clarity other

Describe error or problem with the material:

Suggested solution:

Student Development Guide Hi

IRSTR-B-01077

mailto:[email protected]

Student Development Guide iv

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Exempt Organizations Determinations Classroom & On-the-Job Training

Student Development Guide

Overview of EO Determinations Unit 1a and Unit 1b Training

Introduction The Exempt Organizations Determinations Unit la and Unit lb training program consists of three components:

• Pre-Class/Administrative Training • Classroom Training • On-the-Job (OJT) Training

This is your guide to the classroom and OJT components of the Unit la and Unit lb training.

Purpose The purpose of this guide is to:

• Explain the Training Progress System • Give you the tools to monitor your training progress throughout Unit

la and Unit lb training.

In This Guide The topics in this guide include:

Overview of EO Determinations Unit la and Unit lb Training Training Progress System Classroom Training Progress Worksheets Tests - Results and Review Classroom Progress Summary Weekly OJT Action Plans OJT Case Review and Case Review Student Development Guide Forms Table

Student Development Guide 1

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Overview of EO Determination Unit 1a and Unit 1b Training, Continued

Classroom & The schedule of training for Unit la classroom, Unit lb classroom and OJT is OJT Training the following:

• Unit la classroom instruction for three weeks • OJT for two weeks • Unit lb classroom instruction for one week • OJT for eight weeks

Note: The first OJT period will focus on 501(c)(3) topics and the remaining OJT period will cover all topics.


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Classroom and OJT Training Topics

Unit la Classroom Topics Introduction to Exempt Organizations Introduction to EO Tax Law Exempt Organizations Tax Research Tools Disclosure, UNAX and Public Inspection Types of Cases/Expedites/User Fees Introduction to the Form 1023 Application and Overview of Screening Introduction to Case Development and Documentation Introduction to IRC Section 501(c)(3) and the Organizational Test IRC 501(c)(3) Operational Test Charitable Organizations - Purposes and Types Other Activities Considered Charitable Religious Organizations and Churches Educational Organizations Community Education Programs Schools and Scholarships Public Charities, Private Foundations, and Private Operating Foundations 509(a)(1) Foundation Status 509(a)(2) Foundation Status 509(a)(3) Foundation Status Overview Political, Legislative, and Prohibited Activities Fundraising Introduction to UBI Case Closing Case Review


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Classroom and OJT Training Topics

Unit lb Classroom Topics Introduction to Form 1024 Civic Leagues, Social Welfare Organizations, and Local Associations of Employees - TRC Section 501(c)(4) Civic Leagues and Social Welfare Organizations Local Associations of Employees Homeowners Associations Activities Not Related to Exempt Purpose Labor, Agricultural, and Horticultural Organizations -Business Leagues and Other 501(c)(6) organizations Social Clubs - 501 (c)(7) organizations Fraternal Organizations - 501(c)(8) and 501(c)(10) Cooperative Mutual Organizations - 501(c)(12) Cemetery Companies - 501(c)(13) Veterans Organizations - 501(c)(19) Title Holding Companies - 501(c)(2) and 501(c)(25) Amendments Terminations and Mergers Termination of Private Foundation Status Group Ruling Overview

501(c)(5)

Advance Approval of Grant Making Procedures Under 4945(g) Introduction of Returns


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Training Progress System

Training The Training Progress System (TPS) is a system which measures your Progress progress throughout your Unit la and Unit lb training. The purpose is to System (TPS) provide a standardized structure to measure and record your training

progress. The structure works as a communication system for you, your OJI, and management.

Unit 1 Training The TPS provides tools to record, monitor, and communicate your progress in Goals achieving Unit la training goals. The goals of Unit la and Unit lb training

are tied to the critical elements used to evaluate performance as a revenue agent. Each goal has tasks linked to the critical element.

Tools in the The Student Development Guide is used to track your training progress TPS during Unit la and Unit lb training. The information documented in the

Guide includes:

• Classroom Training Progress Worksheets

• Classroom Test Results and Review

• Classroom Progress Summary

• Weekly OJT Action Plan

• OJT Case Review

• OJT Case Review Summary

• OJT Closing Summary

Continued on next page


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Training Progress System, continued

At the conclusion of each lesson you will complete a self evaluation indicating your comprehension of the material presented. This worksheet provides you with an opportunity to identify problem lesson objectives that require additional attention. Methods of providing additional attention include:

• Practice = work additional exercises

• Coaching = OJI instruction

• Training = additional classroom or OJT workshop training

Classroom Instructors will have the opportunity to document the worksheet as well. These worksheets provide an opportunity for you to be proactive in the development of a personalized training program that will take place during OJT.

Note: These worksheets are not evaluative of your classroom performance. The worksheets are a learning tool created to ensure that lesson objectives have been met.

See Classroom Training Progress Worksheet, page 9.

Classroom Test The results of each of your four classroom tests will be documented in your Evaluations Student Development Guide. You will have an opportunity to review and

discuss the test with an instructor. The evaluation will include Instructor and student comments.

See Classroom Test Evaluations, page 53.

Classroom At the conclusion of your classroom training you will meet with an instructor Progress to summarize your Classroom Training Progress Worksheets. The summary Summary w i l l p r o v ide your On the Job Instructor (OJI) and manager with a list of topics

that you have identified as needing additional training.

See Classroom Progress Summary, page 65.

Continued on next page


Classroom Training Progress Worksheets

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Training Progress System, continued

Weekly OJT A Weekly OJT Action Plan will be established between you, your OJT, and Action Plans your manager. The meeting will provide all participants an opportunity to

provide input into your personalized training plan. The weekly plans will document your training progress as well as any additional training needs identified during the OJT period.

See Weekly OJT Action Plans, page 69.

OJT Case During OJT, your cases are reviewed for technical and procedural accuracy. Review Your OJI will prepare multiple written case reviews that will include

comments and examples regarding your performance.

See OJT Case Review, page 89.

OJT Case All case reviews prepared during your OJT period will be summarized for Review you in the OJT Case Review Summary. The report will provide you, your Summary QJI and your manager with quick access to a summary of all of your case

review documentation.

See OJT Case Review Summary, page 93.

OJT Closing Your OJI will prepare the OJT Closing Summary report at the end of your Summary OJT training period. The report will outline the competencies that you have

demonstrated as well as the strengths and weaknesses shown during your Unit la and Unit lb training.

See OJT Closing Summary, page 97.

Student Development Guide Forms Table

The Student Development Guide Forms Table indicates the party responsible for completing the various forms used throughout Unit la and Unit lb.

See Student Development Guide Forms Table, page 99.


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Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet

Lesson 1 - Introduction to Exempt Organizations

Name:

All objectives met: Yes No

If "No", indicate those objective(s) that require additional attention. 1. Identify the IRS Mission and Balanced Measures 2. Describe how TE/GE fits into the IRS structure 3. Identify the types of tax exempt organizations and general

nature of activities 4. Describe how an application is processed 5. Describe the steps in making a determination 6. Describe the computer applications used by EO

Determinations

Practice Coaching Training

* Briefly explain your difficulty / question with the designated objectives.

Student's Comments:

Instructor's Comments:


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Lesson 2 - Introduction to EO Tax Law

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe how tax law applies to EO Determinations 2. Identify the three basic types of authoritative documents 3. Recognize available Service publications and resources



Student's Comments:



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Lesson 3 - Exempt Organizations Tax Research Tools

Name:


If "No", indicate those objective(s) that require additional attention. 1. Explain how information is organized in the IRM 2. Describe how to search the IRM for specific information 3. Recognize the types of information that can be found on

individual EO/BMF accounts 4. Identify internet research resources 5. Describe the types of information contained in the Outlook

Public Folders



Student's Comments:



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Lesson 4 - Disclosure, UNAX and Public Inspection

Name:


If "No", indicate those objective(s) that require additional attention. 1. Define disclosure 2. Determine when Service employees can disclose taxpayer

information 3. Define UNAX 4. Distinguish the difference between disclosure and UNAX 5. Identify the public inspection requirements 6. Recognize misconduct which may result in termination

under the Restructuring and Reform Act of 1998 7. Determine who may represent a taxpayer and in what

capacity 8. Determine whether the Power of Attorney (POA)/Taxpayer

Information Authorization (TIA) is complete and valid 9. Process a POA/TIA 10. Initiate action to add a POA/TIA to the CAF system on

IDRS



Student's Comments:



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Lesson 5 - Types of Cases/Expedites/User Fees

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe the types of cases received by EO Determinations 2. Explain how cases are graded 3. Identify which types of applications qualify for expedited

processing 4. Describe the criteria used when reviewing expedite requests 5. Explain the authority for user fee payments 6. Determine the proper user fee payments 7. Discuss how user fees are processed 8. Describe how user fee overpayments are refunded 9. Explain the user fee waiver procedures


Briefly explain your difficulty / question with the designated objectives.

Student's Comments:



IRSTR-B-01091


Lesson 6 - Introduction to the Form 1023 Application and Overview of Screening

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify the parts of Form 1023 and the information

contained in each part 2. Name the schedules that supplement Form 1023 3. Describe how cases are screened 4. Document actions on a case 5. Identify the work papers required in a case



Student's Comments:



IRSTR-B-01092


Lesson 7 - Introduction to Case Development and Documentation

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify items needing development 2. Explain general guidelines to consider when working a case 3. Identify the letters used to request additional information 4. Describe proper questioning techniques 5. Explain how to document actions on a case 6. Explain how case files are assembled



Student's Comments:



IRSTR-B-01093


Lesson 8 - Introduction to IRC Section 501(c)(3) and the Organizational Test

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify the types of entities that may qualify for exemption 2. Determine whether an organizing document meets form

requirements 3. Describe the purposes specified in IRC section 501(c)(3) 4. Determine whether an organizing document meets language

requirements 5. Explain how to correct deficiencies in the organizing

document 6. Determine the effective date of exemption based on the

organizing document



Student's Comments:



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Lesson 9 - IRC Section 501(c)(3) Operational Test

Name:


If "No", indicate those objective(s) that require additional attention. 1. Explain the requirements to satisfy the operational test 2. Discuss the concept of "operating exclusively" 3. List the exempt purposes specified in the statute 4. Explain how an organization may carry on a trade or

business and still be exempt 5. Define inurement 6. Identify which types of exempt organizations have

inurement as a potential issue 7. Identify potential inurement on 1023 applications 8. Resolve inurement issues 9. Define private benefit 10. Distinguish between inurement and private benefit 11. Identify private benefit on Form 1023 applications



Student's Comments:



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Lesson 10 - Section A - Charitable Organizations - Purposes and Types

Name:


If "No", indicate those objective(s) that require additional attention. 1. Name the major types of charitable organizations 2. Recognize organizations which provide relief to the poor,

distressed, or underprivileged 3. Recognize organizations which provide assistance to the

elderly or handicapped 4. Describe the various ways transitional housing can serve

charitable classes of individuals 5. Recognize organizations that promote health 6. Recognize organizations that prevent cruelty to children or

animals 7. Recognize amateur sports organizations



Student's Comments:



IRSTR-B-01096


Lesson 10 - Section B - Other Activities Considered Charitable

Name:


If "No", indicate those objective(s) that require additional attention. 1. Recognize activities considered to support public works and

recreation 2. Recognize activities considered to support improvement to

the environment and conservation 3. Recognize activities considered to lessen the burdens of

government 4. Recognize activities considered to combat community

deterioration and urban decay 5. Recognize activities considered to eliminate prejudice and

discrimination 6. Recognize activities considered to support charitable

purposes indirectly 7. Recognize activities considered to further charitable

purposes in foreign countries



Student's Comments:



IRSTR-B-01097


Lesson 11 - Religious Organizations and Churches

Name:


If "No", indicate those objective(s) that require additional attention. 1. List the criteria used to determine whether an organization

is a church 2. Identify church related organizations 3. Recognize other types of religious organizations that may

qualify for exemption 4. Determine whether religious publishing and broadcasting

activities qualify for exemption 5. Describe IRC section 7611 limitations on the scope of

church examinations



Student's Comments:



IRSTR-B-01098


Lesson 12 - Section A - Educational Organizations

Name:


If "No", indicate those objective(s) that require additional attention. 1. Define "education" per Treas. Reg. 1.501(c)(3)-l(d)(3) 2. Identify activities that qualify as "educational" per IRC

section 501(c)(3) 3. Distinguish between exclusively educational programs and

activities that qualify under other IRC subsections



Student's Comments:



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Lesson 12 - Section B - Community Education Programs

Name:


If "No", indicate those objective(s) that require additional attention. 1. Distinguish between educational and commercial activities 2. Discuss the four publishing criteria identified in Rev. Rul.

67-4 3. Recognize typical financial literacy programs and activities 4. Recognize community programs and activities that qualify

as educational under IRC section 501(c)(3).



Student's Comments:



IRSTR-B-01100


Lesson 12 - Section C - Schools and Scholarships

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify school criteria provided under IRC section

170(b)(l)(A)(ii) 2. Identify when an organization qualifies for prospective

exemption as a school 3. Determine whether organizations meet the school

requirements set forth in Rev Proc 75-50 4. Determine whether schools are required to annually file

Form 990 5. Identify when child care organizations qualify as schools 6. Determine when vocational schools and student operated

businesses conduct qualifying educational activities 7. Identify when scholarship/grant programs qualify as

charitable



Student's Comments:



IRSTR-B-01101


Lesson 13 - Section A - Public Charities, Private Foundations, and Private Operating Foundations

Name:


If "No", indicate those objective(s) that require additional attention. 1. Distinguish between a public charity and a private

foundation 2. Identify organizations that qualify for public charity

classification under IRC sections 509(a)(1), (2), (3), and (4) 3. Identify "Disqualified Persons" 4. Determine when a person becomes a "Substantial

Contributor" 5. Determine when a PF qualifies as a private operating

foundation



Student's Comments:



IRSTR-B-01102


Lesson 13 - Section B - 509(a)(1) Foundation Status

Name:


If "No", indicate those objective(s) that require additional attention. 1. Determine which organizations should be classified

under IRC section 170(b)(l)(A)(vi) 2. Compute the public support test for an organization

that has been in existence for at least five years and is being granted relief from the timely filing requirement



Student's Comments:



IRSTR-B-01103


Lesson 13 - Section C - 509(a)(2) Foundation Status

Name:


If "No", indicate those objective(s) that require additional attention. 1. Determine when an organization is described in IRC

section 509(a)(2) 2. Compute the support tests under IRC section 509(a)(2)



Student's Comments:



IRSTR-B-01104


Lesson 13 - Section D - 509(a)(3) Foundation Status Overview

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe the three types of supporting organizations 2. Recognize organizations incorrectly requesting

classification under IRC section 509(a)(3)



Student's Comments:



IRSTR-B-01105


Lesson 14 - Political, Legislative, and Prohibited Activities

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify "political activities" and "legislative (lobbying)

activities" and differentiate between the two 2. Determine when an activity is educational rather than

political 3. Explain how much political and legislative activity is

permissible for IRC section 501(c)(3) organizations and other exempt organizations

4. Identify the consequences of excessive legislative activities 5. Define an "action organization" and explain why an action

organization does not qualify for exemption under IRC section 501(c)(3)

6. Explain the provisions of IRC sections 4911 and 501(h) including the excise taxes that may be imposed on an IRC section 501(c)(3) organization

7. Describe the effect of activities that are illegal or contrary to public policy on tax exempt status



Student's Comments:



IRSTR-B-01106


Lesson 15 - Fundraising

Name:


If "No", indicate those objective(s) that require additional attention. 1. Explain the "commensurate test" and determine when it is

met 2. Define a "feeder organization" 3. Identify the exemption issues associated with feeder

organizations 4. Recognize the exemption issues associated with

professional fundraising 5. State what actions should be taken if assigned a case

involving a professional fundraiser 6. Recognize the exemption issues associated with gaming

activities, including bingo 7. State what actions should be taken if assigned a case

involving gaming 8. Name and explain exemption issues associated with internet

fundraising 9. List and explain exemption issues associated with car,

truck, and boat donations



Student's Comments:



IRSTR-B-01107


Lesson 16 - Introduction to Unrelated Business Income (UBI)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe the effect unrelated business activities may have on

an exempt organization 2. Identify activities that are related or unrelated to an

organization's exempt purpose 3. Recognize terms used in determining unrelated activities



Student's Comments:



IRSTR-B-01108


Lesson 17 - Case Closing

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify common closing forms 2. Use the correct procedures for the more common types of

closing • Fail to Establish • Withdrawal • Transfer to EO Technical • Correction Disposal • Proposed Adverse

3. Complete Form 603 8 4. Identify and prepare the correct determination letter 5. Complete Form 8670



Student's Comments:



IRSTR-B-01109


Lesson 18 - Case Review

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify TEQMS Standards and Elements 2. Identify which cases are sent to mandatory review 3. Identify which cases are sent to EO Technical for post

review



Student's Comments:



IRSTR-B-01110

Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet

Lesson 1 - Introduction to 1024

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe the purposes for requesting exemption on Form

1024 as well as the types of organizations that submit Form 1024

2. List the requirements for a complete 1024 application 3. Name the parts of Form 1024 and the information contained

in each part 4. Describe the subsections under which an organizations

may apply for exemption on Form 1024 as well as required Form 1024 schedules



Student's Comments:



IRSTR-B-01111


Lesson 2 - Civic Leagues, Social Welfare Organizations, and Local Associations of Employees - IRC Section 501(c)(4)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify the general types of IRC section 501 (c)(4)

organizations 2. Apply the various requirements which an IRC section

501(c)(4) organization must meet to qualify for tax exempt status



Student's Comments:



IRSTR-B-01112


Lesson 2 - Section A - Civic Leagues and Social Welfare Organizations

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify the two key elements that organizations seeking

exemption under IRC section 501(c)(4) must demonstrate 2. Define "social welfare" 3. Define "community benefit" 4. Determine whether a civic league or social welfare

organization qualifies for exemption 5. Explain how organizations applying for exemption under

IRC section 501(c)(4) may qualify for exemption under other Cod

6. Identify circumstances which make contributions to 501(c)(4) organizations are deductible



Student's Comments:



IRSTR-B-01113


Lesson 2 - Section B - Local Associations of Employees

Name:


If "No", indicate those objective(s) that require additional attention. 1. List the requirements for an organization to qualify for

exemption as a local association of employees under IRC 501(c)(4)

2. Define "local" as used in IRC 501(c)(4) 3. Determine whether a local association of employees

qualifies for exemption



Student's Comments:



IRSTR-B-01114


Lesson 2 - Section C - Homeowners' Associations

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe the three criteria of Rev. Rul. 74-99 an

organization seeking exemption as a homeowners' association under IRC section 501(c)(4) must meet

2. Explain the three requirements homeowners' associations must satisfy to qualify for tax relief under IRC section 528



Student's Comments:



IRSTR-B-01115


Lesson 2 - Section D - Activities Not Related to Exempt Purpose

Name:


If "No", indicate those objective(s) that require additional attention. 1. Determine whether activities are related to an exempt

purpose and the effect on a request for exemption 2. Identify activities conducted by an organization that may

cause tax to be imposed on the income from that activity



Student's Comments:



IRSTR-B-01116


Lesson 3 - Labor, Agricultural, and Horticultural Organizations - IRC Section 501(c)(5)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify the qualifications for exemption for labor

organizations 2. Evaluate activities of an agricultural or horticultural

organization to determine if they are exempt 3. List allowed lobbying and political activities and their

potential tax consequences 4. Recognize typical sources of unrelated business income



Student's Comments:



IRSTR-B-01117


Lesson 4 - Business Leagues, Chambers of Commerce, Trade Associations, Real Estate Boards, and Professional Football Leagues - IRC Section 501(c)(6)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify and apply the various requirements which an

organization must meet to qualify for exempt status under IRC section 501(c)(6)

2. Name the types of organizations that are exempt under IRC section 501(c)(6)

3. Define "a common business interest" 4. Recognize "improvement of business conditions" 5. Recognize a "line of business" 6. Describe a "membership organization" and "meaningful

level of membership support" 7. Distinguish between promoting one or more lines of

business and performing particular services for members 8. Recognize business activities 9. Define permissible political and legislative activities of IRC

section 501(c)(6) organizations



Student's Comments:



IRSTR-B-01118


Lesson 5 - Social and Recreational Clubs -IRC Section 501(c)(7)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Process an application from a social club 2. Determine whether an organization qualifies for exemption

under IRC section 501(c) (7)



Student's Comments:



IRSTR-B-01119


Lesson 6 - Fraternal Organizations -IRC Sections 501(c)(8) and 501(c)(10)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Compare the basic requirements of IRC sections 501(c)(8)

and 501(c)(10) organizations 2. Define "fraternal" and "operating under the lodge system" 3. List the IRC section 501(c)(8) requirements for providing

life, sick, accident or other benefits to members 4. Identify the requirement of an IRC section 501 (c)(l 0)

organization to devote net earnings exclusively to religious, charitable, scientific, literary, and fraternal purposes

5. Distinguish the differences of IRC sections 501(c)(8) and (c)(10) from 501(c)(7) social and recreational clubs

6. Identify common issues regarding unrelated business taxable income and social activities for IRC sections 501(c)(8) and 501(c)(10) organizations

7. List procedural issues for IRC sections 501(c)(8) and 501(c)(10) organizations

8. Identify allowable contribution deductibility for IRC sections 501(c)(8) and 501(c)(10) organizations



Student's Comments:



IRSTR-B-01120


Lesson 7 - Cooperative Mutual Companies -IRC Section 501 (c)(12)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Name the three requirements to qualify for IRC section

501(c)(12) 2. Identify benevolent life insurance associations 3. Determine if life insurance associations are "purely local in

character" 4. Identify mutual and cooperative organizations 5. Describe the characteristics of mutual and cooperative

organizations 6. Define "operating on a cooperative basis" 7. Compute the "income source" test 8. Identify reserves and determine the purpose and necessity

of reserves 9. Recognize potential sources of unrelated business income

(UBI)



Student's Comments:



IRSTR-B-01121


Lesson 8 - Cemetery Companies -IRC Section 501 (c)(13)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify IRC section 501(c)(13) requirements for a

cemetery's purpose, organization, and operation 2. Recognize potential private benefit or inurement 3. Describe IRC section 501(c)(13) requirements for a

perpetual care fund 4. Identify allowable income sources and income

requirements 5. Describe IRC section 501(c)(13) requirements for

deductible contributions 6. Address application issues that deal with crematoriums and

family and pet cemeteries



Student's Comments:



IRSTR-B-01122


Lesson 9 - Veterans' Organizations -IRC Section 501 (c)(19)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe the history and evolution of veterans' organizations 2. Identify IRC section 501(c)(19) purposes 3. Recognize non-exempt IRC section 501(c)(19) purposes 4. Determine if an IRC section 501(c)(19) veterans' organization

meets the required membership test. 5. Recognize when an IRC section 501(c)(19) organization is

qualified to receive deductible contributions 6. List the qualifications for an auxiliary under IRC section

501(c)(19) 7. Describe the qualifications for a supporting trust or foundation

under IRC section 501(c)(19) 8. Recognize charitable gaming issues related to veterans'

organizations 9. Describe the qualifications for a veterans' organization under

IRC section 501(c)(4) 10. List the qualifications for a related veterans' auxiliary social

club under IRC section 501(c)(7) 11. Recognize unrelated business income in veterans' organizations



Student's Comments:



IRSTR-B-01123


Lesson 10 - Title Holding Companies -IRC Sections 501(c)(2) and 501(c)(25)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify the types of organizations that are classified as title

holding companies 2. Determine when the organizational test is met 3. Identify permissible activities of title holding companies 4. List permitted sources of income 5. Determine what constitutes an excessive accumulation of

income 6. Identify sources of unrelated business income (UBI) that

affect tax exempt status 7. Describe the differences between IRC section 501(c)(2) and

501(c)(25) organizations



Student's Comments:



IRSTR-B-01124


Lesson 11 - Section A - A/T/P Cases - Amendments

Name:


If "No", indicate those objective(s) that require additional attention. 1. List common "A" cases 2. Describe general "A" case procedures 3. Identify issues for which an "A" case determination letter

will not be issued



Student's Comments:



IRSTR-B-01125


Lesson 11 - Section B - A/T/P Cases -Terminations and Mergers

Name:


If "No", indicate those objective(s) that require additional attention. 1. Process a "T" case for termination of an exempt

organization 2. Process "A" and "T" cases for the surviving and

terminating organizations involved in a merger



Student's Comments:



IRSTR-B-01126


Lesson 11 - Section C - A/T/P Cases -Termination of PF status

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify the three methods by which a private foundation

can terminate its private foundation status 2. Process an initial request for a private foundation to

terminate its private foundation status by operating as a public charity (IRC section 507(b)(1)(B) termination) for a 60-month period

3. Determine whether the private foundation meets the public charity requirements by the end of the 60-month period



Student's Comments:



IRSTR-B-01127


Lesson 11 - Section D - A/T/P Cases - Group Ruling Overview

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe the purpose and basic form of a group exemption 2. Identify organizations in a group exemption 3. Describe the process for a subordinate establishing an

individual exemption



Student's Comments:



IRSTR-B-01128


Lesson 12 - Advance Approval of Grant-Making Procedures - IRC Section 4945(g)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Explain the reason advance approval under IRC section

4945(g) is required 2. Process a request for advance approval under both IRC

sections 6104 and 6110 3. Identify an employer-related grant program



Student's Comments:



IRSTR-B-01129


Lesson 13 - Introduction to Returns

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe annual filing requirements for IRC section

501(c)(3) public charities and other exempt organizations under IRC section 501(a)

2. Identify filing requirements for private foundations and private operating foundations

3. Name those exempt organizations that are not required to file an annual information return

4. List additional returns that an exempt organization must file including employment returns



Student's Comments:



IRSTR-B-01130

Exempt Organizations Determinations Unit 1a

Test 1 - Results and Review

Test Score:

Objective Requiring Additional Instruction Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:


*Use back of page if additional space is required


IRSTR-B-01131



IRSTR-B-01132



Test Score:


Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:


Use back of page if additional space is required.


IRSTR-B-01133



IRSTR-B-01134



Test Score:


Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:




IRSTR-B-01135



IRSTR-B-01136



Test Score:


Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:




IRSTR-B-01137



IRSTR-B-01138

Exempt Organizations Determinations Unit 1b


Test Score:


Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:


*Use back of page if additional space is required


IRSTR-B-01139



IRSTR-B-01140



Test Score:


Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:




IRSTR-B-01141



IRSTR-B-01142


Classroom Progress Summary Objective Requiring Additional Instruction

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.




IRSTR-B-01143



IRSTR-B-01144


Classroom Progress Summary Objective Requiring Additional Instruction

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.




IRSTR-B-01145



IRSTR-B-01146

Weekly OJT Action Plan - Week 1

Date:

Topics Requiring Additional Instruction Focus Topics

1.

2.

3.

4.

5.

Method of Delivery Practice Coaching Training

Completion Date Proposed Completed

Training Progress Suggestions/Concerns/Comments/Other Training issues

Manager:

OJI:

Specialist:


IRSTR-B-01147



IRSTR-B-01148


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01149



IRSTR-B-01150


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01151



IRSTR-B-01152


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01153



IRSTR-B-01154


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01155



IRSTR-B-01156


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01157



IRSTR-B-01158


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01159



IRSTR-B-01160


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01161



IRSTR-B-01162


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01163



IRSTR-B-01164


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01165



IRSTR-B-01166

OJT Case Review

Agent: Date: Organization:

II. Customer Satisfaction - Knowledge:

A. Tax Laws:

Proper Determination made Recommends the proper foundation classification Determines whether Code section is appropriate Comments:

Yes • • •

No • • •

N/A • • •

B. Procedural Requirements and Guidelines: Yes No N/A

Demonstrates knowledge of procedures required I I I I I I Recognizes applicable standards of TEQMS I I I I I I Comments:

C. Tax and Accounting Principles: Yes

Identifies differences between case issues and tax law Q Ascertains strength of internal controls and selects techniques to validate I I Analyzes application and identifies potential issues r n Identifies questionable items D Recognizes the activities that satisfy the exemption claimed | | Comments:

No • • B •

N/A • • B •


IRSTR-B-0

OJT Case Review - Page 2

III. Customer Satisfaction - Application:

A. Application of Tax Laws:

Obtains customer agreement as to the facts Resolves any disagreements Obtains customer's position of issue in dispute Revises scope as appropriate Comments:

Yes • • • •

No • • • •

N/A • • • •

B. Customer Relations:

Conducts contacts in a professional manner Secures cooperation during processing Clearly explains customer rights Responds to letters and phone calls timely Takes steps to fill the customers needs Provides prompt, professional, helpful customer service Case is closed within required timeframes Applies TEQMS standards Comments:

Yes • • • • • • • •

No •

nnnn

• • •

N/A •

nnnn

• • •

Written Communications:

Work papers reflect steps taken and support conclusion Work papers are clear, concise and organized Customer representation documentation included CCR documents contacts and case related activity Correctly prepares necessary forms Comments:

£es • • B •

No • • B •

N/A • • B •


IRSTR-B-01168


IV. Business Results - Quality:

A. Research Tools and Analytical Methods:

Interprets information in application correctly Conducts proper research Balances evidence with issues for resolution Uses authority appropriately Comments:

B. Completion of Assignments:

Revises scope as appropriate Utilizes referral process as appropriate Explains determination and appeals process Accurately completes assigments Develops all relavant issues Prepares Form 8670 accurately Prepares othe forms as needed Comments:

C. Security:

Yes • • • •

No • • • •

N/A

• • • •

Yes • • • • • • •

No • • • • • • •

N/A • • • • • • •

Yes No N/A Follows disclosure rules • • • Protects customer data • • I I Comments:


IRSTR-B-0


V. Business Results - Efficiency:

A. Completes Work Timely:

Requests and secures needed information (asks appropriate questions) Closes case timely once issues are resolved Charges time commensurate with issues Monitors case to ensure the time spans are efficient Comments:

Yes No N/A

B. Prioritizes Work:

Establishes workload priorities Balances workload to minimize downtime Keeps manager informed of workload status including delays Timely follow procedures Considers existing workload demands before starting new cases Establishes follow-up dates / utilizes FTE as appropriate Maintains all necessary inventory controls Comments:

C. Gathers Information and Develops Facts:


• • • •

IDD

• •

• • • •

Yes • • • • • • •

No • • • • • • •

N/A • • • • • • •

Yes No N/A

B B B

Gathers evidence to resolve issues and support conclusions reached • • • Conducts pre-contact research as appropriate • • • Sreens out applications as appropriate Requests information via most appropriate media In special functions, manages and coordinate assigned programs • • I I Comments:

Overall Comments:

IRSTR-B-0

OJT Case Review Summary

Agent:

Date:

Customer Satisfaction - Knowledge:

Tax Laws:

Proper Determination made

Recommends the proper foundation classification

Determines whether Code section is appropriate

Total number of

cases reviewed

Results

Yes No N/A

Summary of Tax Law Comments

Procedural Requirements and Guidelines:

Demonstrates knowledge of procedures required

Recognizes applicable standards of TEQMS

Yes No N/A

Summary of Procedural Requirements and Guidelines Comments

Tax and Accounting Principles

Identifies differences between case issues and tax law

Ascertains strength of internal controls and selects techniques to validate

Analyzes application and identifies potential issues

Identifies questionable items

Recognizes the activities that satisfy the exemption claimed

Yes No N/A

Summary of Tax and Accounting Principles Comments

Customer Satisfaction - Application:

Application of Tax Laws:

Obtains customer agreement as to the facts

Resolves any disagreements

Obtains customer's position of issue in dispute

Revises scope as appropriate

Summary of Application of Tax Laws Comments:

Customer Relations:


PnnHiip.ts rnn+nrtQ in n n rn fpss inna l m a n n p r

Yes No N/A

Yes

I I No

I I N/A

I I

IRSTR-B-01171

Customer Relations:

Conducts contacts in a professional manner

Secures cooperation during processing

Clearly explains customer rights

Responds to letters and phone calls timely

Takes steps to fill the customers needs

Provides prompt, professional, helpful customer service

Case is closed within required timeframes

Applies TEQMS standards

Yes No N/A

Summary of Customer Relations Comments

Written Communications:

Work papers reflect steps taken and support conclusion

Work papers are clear, concise and organized

Customer representation documentation included

CCR documents contacts and case related activity

Correctly prepares necessary forms

Yes No N/A

Summary of Written Communications Comments

Business Results - Quality:

Research Tools and Analytical Methods:

Interprets information in application correctly

Conducts

Balances evidence with issues for resolution

Uses authority appropriately

Yes No N/A

Summary of Research Tools and Analytical Methods Comments

Completion of Assignments:

Revises scope as appropriate

Utilizes referral process as appropriate

Explains determination and appeals process

Accurately completes assigments

Develops all relavant issues

Prepares Form 8670 accurately

Prepares othe forms as needed

Yes No N/A

Summary of Application of Tax Law Comments

Security: Yes No N/A

IRSTR-B-01172

Security:

Follows disclosure rules

Protects customer data

Summary of Security Comments

Business Results - Efficiency:

Completes Work Timely:

Requests and secures needed information (asks appropriate questions)

Closes case timely once issues are resolved

Charges time commensurate with issues

Monitors case to ensure the time spans are efficient

Summary of Completes Work Timely Comments

Prioritizes Work:

Establishes workload priorities

Balances workload to minimize downtime

Keeps manager informed of workload status including delays

Timely follow procedures

Considers existing workload demands before starting new cases

Establishes follow-up dates /utilizes FTE as appropriate

Maintains all necessary inventory controls

Summary of Prioritizes Work Comments |

Gathers Information and Develops Facts: Yes No N/A

Gathers evidence to resolve issues and support conclusions reached

Conducts pre-contact research as appropriate

Sreens out applications as appropriate

Requests information via most appropriate media

In special functions, manages and coordinate assigned programs

Summary of Gathers^ |

Summary of Overall Comments


IRSTR-B-01173

Yes No N/A

Yes No N/A

Yes No N/A

U • •



IRSTR-B-01174

OJT Closing

1 Were all items listed on the Classroom Pronress Rummarv

2 .Were.all.topics identified on the Weekly. OJT Action

3 Were all. issues identified on the Weeklv OJT

Ye TJ

D

•

N

• • •

4 Did the OJT Case Review Summary indicate that the specialist aH'aspeets ®f~ttie follew+wg— :~ 6usT6~mer~Sa1isTaction -Custb'm'er'Satisfaction -6usiness~Results -Susi'ness Results - • •

5 Has the specialist demonstrated a basic competency with 3B^|«(rt«n«*eoHiK^*t<VBerform diities (Microsnft Word D Q

If any of the above questions were answered "no" please provide a brief

Provide a short narrative explaining any strengths/weaknesses exhibited during the

Specialist signature Preparer signature

Manager's signature




IRSTR-B-01176

Student Development Guide Forms Table

Completed By Classroom On-the-job

Fo rm Student Instructor Instructor

Classroom Training Progress Worksheets

Classroom Test Results and Review

Classroom Progress Summary

Weekly OJT Action Plan

OJT Case Review

OJT Case Review Summary

OJT Closing Summary

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