Law of Non-Profit Organizations

This course will explore the structure of various forms of non-profit organizations, as well as the role of non-profit organizations in American civil society. We will address some of the political and theoretical issues raised by the non-profit form, applicable state and federal corporate law issues, and review key tax law issues. A significant portion of the course will involve discussion of federal and state tax exemption and its consequences.

Grading and Method of Evaluation:
Letter grade only. In-class exam and a paper.

• Federal Income Taxation