Course Information

766 - Nonprofit Organizations

Professor: Garry W. Jenkins
Credits: 3
Semester: 2009 Autumn

Second Writing Requirement? No
Seminar? No
Professional Responsibility? No
Prerequisites: None
Means of Assessment: Exam

Course Description

This course will examine the major aspects of governance and tax law issues affecting the nonprofit sector. The emphasis will be on the lawyer’s role in forming, securing recognition of tax exemption for, and counseling nonprofit entities, such as charitable organizations, foundations, museums, hospitals, universities, and advocacy groups. A broad range of basic legal rules, principles, and policy questions will be addressed including: powers and duties of officers and directors; dissolution; compensation; corporate transactions; restrictions on political activities; regulatory excise taxes; and other matters. As many lawyers will encounter nonprofit corporations during the course of their practice, students will benefit from understanding this important and diverse sector of the American economy. This course will be of particular value to those students who aspire to be involved with nonprofit organizations as directors, trustees, legal counsel, employees, or volunteers. Since the operations of nonprofit organizations raise issues that cut across a variety of legal fields, we will cover relevant aspects of corporate law, tax law, constitutional law, and trust law. There are no prerequisites; however, prior completion of or concurrent enrollment in either Business Associations or Federal Income Tax is suggested.

The course materials listed above are for informational purposes only and should not be considered final. Students must check with the Registrar for a current list of closed courses.