LAWE 771

Catalog description

This two-credit course introduces students to the legal and tax framework governing nonprofit organizations, with particular attention to Virginia law and federal tax-exemption under Internal Revenue Code §§ 501(c)(3), 501(c)(4), and 501(c)(6). Students will examine the formation, governance, funding, advocacy, regulatory compliance, merger, and dissolution of nonprofit entities. The course emphasizes practical lawyering skills, including entity selection, drafting organizational documents, advising boards of directors, addressing lobbying and political activity issues (including PAC formation), and navigating state and federal regulatory regimes. Classes combine lecture, discussion, problem-solving exercises, and drafting assignments designed to prepare students for roles as outside counsel, board members, or in-house attorneys for nonprofit organizations.