Non-Profit Organizations

Catalog description

Credits 2 to 3. 2 to 3 Lecture Hours. Laws, policies, and ideals affecting the creation, operation, and governance of nonprofit organizations; complex issues raised from nonprofit organizations' role in society involving constitutional, trust and property, corporate, and tax law; obtaining tax-exempt status; restrictions on lobbying and political activity; tax on unrelated business income; eligibility for charitable contributions; state regulation of charitable solicitations; oversight of nonprofit governance; charitable immunity. Prerequisite: One year of law school in the full-time or part-time program.