- About Pitt Law
- Welcome from the Interim Dean
- Facilities
- Dean's Office
- Faculty Directory
- Staff Directory
- History
- Board of Visitors Members
- Community Engagement
- Office of Equity & Inclusive Excellence
- Land Acknowledgement
- The Resilience and Engagement Project
- Summary
- Project Description
- Students and Faculty Talk Resilience
- How does the in-class facilitation conversation work?
- How to Facilitate In-Class Discussion
- Suggested Project Timeline and Milestone
- Tips for Leading a Discussion
- Sample Lesson Plan for Leading a Discussion Group
- Sample Student Responses and Advice
- Project Results
- Our Papers
- The Student Voice
- Helpful Resources
- Handbook
- Glossary
- Zoom Backgrounds
- Pitt Law 101
- Admissions
- Academics
- Centers & Institutes
- Career Services
- Resources
- A-Z Resources Guide
- Academic Calendar
- Dean of Students
- Student Event Calendar
- Academic Support
- Bar Exams
- Barco Law Building Hours
- Courses and Curriculum
- Courses & Curriculum Overview
- Catalog of Courses
- First-Year Curriculum
- Pitt Law Academy
- Courses by Requirement
- Departmental Consent
- Remote or Hybrid Classes
- Required Textbooks by Class
- Schedule of Classes Spring 2024
- Schedule of Intersession 2024
- Schedule of Classes Fall 2023
- Schedule of Classes Spring 2023
- Schedule of Intersession 2023
- Schedule of Classes Fall 2022
- Schedule of Classes Spring 2022
- Schedule of Intersession 2022
- Schedule of Classes Fall 2021
- Exams
- Grades and Transcripts
- Graduation and Diplomas
- Incoming Student Orientation
- Information Technology
- Marketing & Communications
- Office of Equity & Inclusive Excellence
- Ombudsperson
- Policies and Procedures
- Registration Services
- Student Bar Association (SBA)
- Student Organizations
- Alumni
Nonprofit Tax Exempt Organizations
Class Term:
Spring Term 2020-2021
Catalog Number:
5355
Professor(s):
Professor
Lecture
Credits:
2 (2 Contact, 0 Field)
Priority:
Limited Enrollment - 3rd Year Priority
Full Year Course:
No
Category:
Standard Courses
Grading Details
A final in-class examination will be given.
Description
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.