Contents
Section 1: Unrelated Business Income, by Bruce R. Hopkins, Polsinelli Shalton Welte Suelthaus PC, Kansas City, Mo.
Section 2: Private Inurement and Excess Benefit Transactions, by Bruce R. Hopkins, Polsinelli Shalton Welte Suelthaus PC, Kansas City, Mo.
Section 3: Payments to Nonresident Aliens, by Donna E. Kepley, Arctic International, Washington, D.C.
Section 4: Limitations on Lobbying and Political Activity, by Celia Roady, Morgan Lewis & Bockius, LLP, Washington, D.C.
Section 5: Payroll and Employment Tax Issues
Section 6: Scholarships, Fellowships and Grants, by Diane Cornwell, The Starfish Group, and Mary Rauschenberg, Deloitte Tax LLP
Section 7: Deferred Compensation, by Greg Needles and Boyd Brown, Morgan, Lewis & Bockius, LLP, Washington, D.C.
Section 8: Fringe Benefits Issues, by Marianna Dyson, Miller Chevalier, Washington, D.C.
Section 9: Rules Applicable to Tax-Exempt Bonds, by Laura Kalick, BDO Seidman, Bethesda, Md., and Richard Newman, Arent, Fox, Plotner & Kahn, LLP, Washington, D.C.
Section 10: Charitable Contributions, by Donald L. Herskovitz, Deloitte & Touche LLP, Washington, D.C.
Section 11: Joint Ventures, by Michael I. Sanders, Blank Rome LLP, Washington, D.C.
Section 12: Taxable Subsidiaries, by Laura Kalick, BDO Seidman, Bethesda, Md.
Section 13: Intellectual Property Tax Issues, by Suzanne R. McDowell, Steptoe & Johnson LLP, Washington, D.C.
Section 14: The HOPE Credit and Lifetime Learning Credit, by Catherine Livingston, formerly with Caplin & Drysdale, Washington, D.C.
Section 15: Student Loan Interest Deductions
Section 16: Section 529 Tuition Plans, by Adrian Murchower, Miller Chevalier, Washington, D.C., and Tomar Inbar, Morgan Lewis & Bockius, LLP, Washington, D.C.
Section 17: Preparing for and Managing an IRS Audit, by Ann Batlle, Morgan Lewis & Bockius, LLP, Washington, D.C.
IRS Form 990: Comment & Analysis, by Geralyn Hurd, CPA, Crowe Horwath LLP, Chicago