LAW 5635 - Non-Profit Organizations Practice

Credit(s): 2
Prerequisite(s) or Co-requisite(s): Income Tax I (LAW 5501 ).
This experiential simulation course is designed to expose students to the major governance and tax issues affecting the non-profit sector—particularly charitable organizations described in IRC §501(c)(3). Through simulated exercises and faculty feedback, the course focuses on the lawyer’s role in forming, securing tax exemptions for, and counseling non-profit entities, such as charitable organizations, foundations, museums, hospitals, universities, and advocacy groups. Students will draft a variety of documents related to the formation and governance of non-profit organizations and will engage in other simulation exercises This course is graded Pass/Fail (E, HP, P, F) Note: Completion of or co-enrollment in Business Associations I (LAW 5300) is recommended.