Taxation: Tax Exempt Organizations

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Course Number:
LAW 604

Credit Hours:
2 or 3 Credit Hours

Prerequisites: RCC*; Tax I (LAW 607). Topics covered include organizational structure of tax exempt and charitable organizations; policy and practice of preferred tax treatment for selected organizations and gifts to them; statutes, regulations, and IRS practice; legislative origins, judicial interpretations, and policy consideration; tests of qualification, disqualification, and limited tax preference; mechanics of securing and retaining exemption; qualified exemption; unrelated business income; private inurement; political activity; denial or loss of exemption; return and reporting requirements; private foundation treatment; comparative tax treatment of nonexempt and nonprofit organizations. Offered infrequently.

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