LAW652A

019393

A study of the law of nonprofit organizations, including the rules governing their organization, governance, operation and tax-exempt status. The course also examines rules regarding the solicitation and deductibility of charitable contributions. A significant portion of the course will be devoted to tax issues because nonprofit organizations are shaped in large part by the tax regimes that nurture and regulate them. A guiding theme of the course is developing and understanding the various rationales for the non-profit sector and the special treatment it is allowed under our legal system. Students will also undertake the practical exercise of learning the basics of forming a non-profit organization and applying for tax-exempt status.

ALT - Alternative Grading +/- A,B,C,D,E,S,P,F

Law