The nonprofit sector is a crucial and complex sector of our economy and society. This course provides an overview of the state and federal legal framework for nonprofit organizations, with a focus on the state and federal rules governing the formation and operation of nonprofits. Topics will include choice of entity for a nonprofit enterprise, the fiduciary duties of nonprofit directors, obtaining and maintaining tax-exempt status, private inurement and private benefit, nonprofit earned income strategies, including social enterprise, and nonprofit lobbying and political activities.
There are no pre-requisites for this course.
To allow students to make practical applications of doctrine, this course will include a skills component in the form of written assignments and oral presentations. Grading will be based on class participation, skills assignments, and a final exam.