LAW 5355: Nonprofit Tax Exempt Organizations - 2214

Nonprofit Tax Exempt Organizations
Class Term:
Spring Term 2020-2021
Catalog Number:
Professor(s): Type:
2 (2 Contact, 0 Field)
Limited Enrollment - 3rd Year Priority
Full Year Course:
Standard Courses

Grading Details

A final in-class examination will be given.


This class will survey the state and federal laws governing nonprofit tax exempt organizations. The course will examine the formation of nonprofit corporations under Pennsylvania law, principles of corporate management, and options for fundamental organizational change. In addition, the course will analyze the process of qualifying for tax exemption under the Internal Revenue Code and under the laws of Pennsylvania. Issues of private inurement, unrelated business income, charitable giving and fundraising regulations will be discussed. The course will include statutory and regulatory analysis, selected caselaw and case studies based on actual NPO’s.

Nonprofit Tax Exempt Organizations