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B569 Nonprofit Organizations

Description This course explores the legal issues related to nonprofit organizations with an emphasis upon charitable organizations. The first unit of the course will consider issues of state law, including state nonprofit corporation statutes, duties of officers and directors, and laws for regulating nonprofit organizations. The second, somewhat longer unit of the course will turn to issues of federal law, examining how nonprofit organizations qualify for tax exemption under the Internal Revenue Code. During this part of the course, we will examine what it means for an organization to be engaged in "charitable activities," and we will also look at the political and unrelated business activities of tax-exempt organizations. Along the way, we will look at current issues impacting nonprofits, such as the law of the internet and the current momentum for charitable reform.

Faculty Carmichae

Spring 2015 - 2016Nonprofit OrganizationsPurcell P.
Spring 2010 - 2011Nonprofit OrganizationsCarmichael, J.
Spring 2009 - 2010Nonprofit Organizations (syllabus) (first day's assignment)Carmichael, J.