Nonprofit Law, Governance, and Ethics

Catalog description

This course introduces students to the legal framework, governance practices, and ethical responsibilities that guide nonprofit organizations. Students examine the legal requirements that define the nonprofit sector, including state law, tax-exempt status, and the regulatory role of the Internal Revenue Service (IRS). Special emphasis is placed on the fiduciary duties of board members and executive directors, as well as governance structures and procedures used by nonprofit boards to support the organization’s mission. Key topics include nonprofit accountability, risk management, bylaws, public benefit obligations, and ethical behavior in charitable organizations. Through the exploration of legal and ethical challenges faced by nonprofits, students gain foundational knowledge to lead, support, and govern nonprofit organizations with integrity and transparency.