Nonprofit Organizations

Catalog description

This course examines major legal issues under federal and state law related to private nonprofit organizations. Among the issues addressed are nonprofits’ scope, rationale and role in contemporary society; tax issues including the rationale and eligibility for exemption, restrictions on lobbying and political activity, and the unrelated business income tax; regulation of fundraising; state and federal supervision; competition between nonprofit and for-profit entities; compensation; the legal responsibilities of directors and officers; legal issues between members; and the misuse of the nonprofit form. There will be a final examination.