Nonprofit Organizations Law

Catalog description

The time is ripe for another offering of my course on Nonprofit Organizations Law. Sometimes this topic is called "Charitable Enterprises" law, although as we will learn, the enterprise may not be what the average person would think of as a charity. Sometimes this topic is called "Tax-Exempt" organizations law, and while we will definitely explore why tax exemptions may be essential for certain organizations' survival, we will also see how tax-exempt organizations may use and even "profit" from fee-generating activities while competing with tax-paying organizations, sometimes while making "payments in lieu of taxes" (also known as PILOTs) to state or local authorities. In the current political climate, nonprofit organizations are increasingly under scrutiny; some of the scrutiny is appropriate and some of it is arguably "mere politics." We will examine policy, ethics and implications from the law and practice. As an example of scrutiny that hits especially close to home for higher education, there is an "opinion" piece in October 1, 2025 issue of the Washinton Post that argues Congress should close "loopholes" enjoyed by nonprofit universities. The article points to the fascinating history of New York University and Mueller's pasta sales. This course is a writing course, and each student will have the opportunity to research, write and make a short presentation in class on an NPO that is facing, or has recently faced, a serious law-related concern.