Taxation of Non-Profit Orgs

Not-for-profit organizations play a substantial role in the national economy, providing vital services in diverse areas such as education, health care, housing, social services, scientific and social scientific research, the media, and the arts. This course examines issues critical to these organizations. Topics to be considered include: the rationale for the nonprofit sector; tax exemption; the deductibility of contributions to some of these groups; constitutional issues in governmental determinations of exempt status; fiduciary standards; unfair competition concerns; corporate structures and affiliations; and fundraising and political action by nonprofit organizations.

Course Schedule

  • Date: Thursday 2:00-5:00PM
  • Location: ST8

Course Information

  • Catalog number-Section number: 7671-01
  • Course Type: Lecture
  • Prerequisites: None
  • Credits (min/max): 3/3
  • Subjects:

Enrollment

  • Enrollment status: Open
  • Current enrollment/capacity: 9/12
  • Reserve population/capacity: 0/0
  • Waitlist enrollment/capacity: 0/50

Grading

  • Grade basis: Student option
  • Satisifies Writing Requirement: No
  • Exam type: NO EXAM