LAW 883 - Nonprofit Organizations

Unit(s): 3

This course covers the regulation of nonprofit organizations under federal tax law and state corporate and trust law. Topics include the requirements to qualify and maintain federal tax-exempt status; the formation, operation and governance of nonprofit corporations and trusts, including the legal duties and liabilities of directors and trustees; the legal status of unincorporated associations; taxation of unrelated business income; the limits on the political activity of tax-exempt organizations; the distinction between public charities and private foundations; and the regulation of charitable solicitation; and attorney general enforcement of charitable trust laws. Although the course will focus charitable nonprofits, some attention also will be devoted to other types of nonprofits such as social welfare organizations, trade associations, and social clubs.

Restriction: College restricted to School of Law
School of Law