Course Description

LAW 363 - Tax - Exempt Organizations

The nonprofit, tax-exempt sector is a vibrant part of our economy and our society’s identity. It is also a growing and interesting legal practice area. This course introduces students to federal laws that pertain to tax-exempt organizations, including such topics as acquisition and maintenance of tax-exempt status, different federal classifications of tax-exempt organizations, related and unrelated business income earned by tax-exempt organizations, and federal rules regarding legislative lobbying by tax-exempt organizations. These laws affect organizations as diverse as religious organizations and social clubs. Some organizations provide services, but others’ primary mission is the dissemination of ideas. In a society that values innovation and volunteerism, laws regulating tax-exempt sector activity must strike a balance between foregoing certain types of tax revenues and facilitating unique, positive contributions by tax-exempt organizations. There are no prerequisites for this course. Students should be aware that class attendance is mandatory. Also, students should expect short graded and ungraded written assignments in addition to a final exam.

Course Information:

This course is not offered in 2015 - 2016

Previous Course Offerings:

Faculty Term Course Section Schedule Units Requisite Satisfies SAW
Taimie Bryant 14S 363 LEC 1 T 10:35 AM - 12:25 PM 2.0 No No
Taimie Bryant 14F 363 LEC 1 MW 10:35 AM - 12:00 PM 3.0 No No
Administrative Law & Government Regulation - Economic and Consumer Regulation; Health Care & The Law; Taxation & Public Finance; Business Law; Critical Race Studies;