LAW 5355: Nonprofit Tax Exempt Organizations

Course Catalog Number: 
5355
Course Credits: 
2
Course Priority: 
Limited Enrollment - 3rd Year Priority
Offering Frequency: 
Every year
Course Category: 
Standard Courses
Full Year Course: 
No
Course Type: 
Lecture

This class will survey the state and federal laws governing nonprofit tax exempt organizations. The course will examine the formation of nonprofit corporations under the Pennsylvania Nonprofit Corporation Law of 1988, principles of corporate management, and options for fundamental organizational change. In addition, the course will analyze the process of qualifying for exemption under the Internal Revenue Code and under the laws of Pennsylvania. Issues of private inurement, unrelated business income, charitable giving and fundraising regulations will be discussed. The course will include statutory and regulatory analysis, selected caselaw and case studies based on actual NPO’s.

Prerequisites: 

Course Offerings

Class Number:
25897
Term:
Spring 2014-15
Professor(s):
Class Number:
27746
Term:
Spring 2013-14
Professor(s):