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Revenue Ruling 83-19, 1983-1 C.B. 115: Investment by a university, as trustee, of the assets of charitable remainder trusts in its general endowment investment fund will not jeopardize the exempt status of the charitable remainder trusts or donors' charitable contribution deductions (amplifying Revenue Ruling 73-571).
Revenue Ruling 83-43, 1983-1 C.B. 108: A benevolent life association that does not terminate membership when a member moves from the local area in which the association operates is of a purely local character and may qualify for exemption under Code section 501(c)(12).
Revenue Ruling 83-104, 1983-2 C.B. 46: Factual situations illustrate the distinction between qualified charitable contributions and tuition payments made to an organization that operates a private school (superseding Revenue Ruling 73-99).
Revenue Ruling 83-140, 1983-2 C.B. 185: Nonprofit corporation that operates a wilderness camping program to rehabilitate and provide counseling to adolescents who have emotional and behavioral problems is a nonprofit educational organization for specified purposes under the Internal Revenue Code.
Revenue Ruling 83-153, 1983-2 C..B. 48: Medicare and Medicaid payments are gross receipts derived from the exercise or performance of a health care organization's exempt activities for purposes of the support test of Code sections 170(b)(1)(A)(vi) and 509(a)(2).
Revenue Ruling 83-157, 1983-2 C.B. 94: A nonprofit hospital that is not required to operate an emergency room where a state or local health planning agency has found that this would unnecessarily duplicate emergency services and facilities that are adequately provided by another medical institution in the community is exempt under Code section 501(c)(3) (amplifying Revenue Ruling 69-545).
Revenue Ruling 83-164, 1983-2 C.B. 95: An organization whose members represent diverse businesses that own, rent, or lease computers produced by a single computer manufacturer does not qualify for exemption as a business league under Code section 501(c)(6) (distinguishing Revenue Ruling 74-147)
Revenue Ruling 83-166, 1983-2 C.B. 96: An organization created after August 31, 1957, for the purpose of insuring individuals' deposits in state-chartered credit unions,. does not qualify for exemption under either section 501(c)(6) or section 501(c)(14)(B) of the Code.
Revenue Ruling 83-170, 1983-2 C.B. 97: A cooperative organization furnishing cable television service to its members qualifies for exemption from federal income tax as a like organization within the meaning of Code section 501(c)(12) (modifying Revenue Ruling 55-716).
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