Taxation of Nonprofit Organizations

Course Number: 
639

Taxation of Nonprofit Organizations explores the federal income tax consequences of operating as a tax-exempt entity. Topics include organization under state law to qualify for federal tax-exempt status, maintaining tax-exempt status, private inurement issues, private and public benefit mandates, allowed and disallowed commercial activities, excess benefit transactions, lobbying activities, unrelated business income tax, charitable deductions and contributions, and special rules applicable to private foundations. Prerequisite or co-requisite: Federal Income Tax I.

Credits:
2 or 3


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