- Courses and Curriculum
Nonprofit Tax Exempt Organizations
Abbreviated Title: Nonprofit Tax Exempt Organizat
Catalog Number: 5355
Priority: Limited Enrollment - 3rd Year Priority
Offering Frequency: Every year
This class will survey the state and federal laws governing nonprofit tax exempt organizations. The course will examine the formation of nonprofit corporations under the Pennsylvania Nonprofit Corporation Law of 1988, principles of corporate management, and options for fundamental organizational change. In addition, the course will analyze the process of qualifying for 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.