Abstract
<h3>To the Editor.—</h3> This letter describes the methods and pitfalls involved in obtaining tax-exempt status for a newly created medical educational organization. It is presented to facilitate the process for other physician educators. During the summer of 1981, the New England Computed Tomography Society was established. This organization was organized as a medical specialty society to foster interest and education in computed tomography among area radiologists. Contributions amounting to $200 were received from medical equipment and supply manufacturers to defray the Society's expenses-honoraria for guest speakers and publicity costs. To obtain tax-exempt status from the Internal Revenue Service (IRS), it was necessary to complete the 14-page Form 1023, "Application for Recognition of Exemption," in duplicate. It was also necessary to supply signed copies of the Society's "organizing instrument" (articles of association or constitution), bylaws, associated publications, promotional materials, and educational plan. The IRS publication No. 557, "How to Apply for
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