Taught as a web-based course. Course meets June 4 - July 8.
The nonprofit sector is a crucial and complex sector of our economy and society. This course provides an overview of the state and federal legal framework for nonprofit organizations, with a focus on the state and federal rules governing the formation and operation of nonprofits operating as 501(c) (3) public charities. Topics will include choice of entity for a nonprofit enterprise, the fiduciary duties of nonprofit directors, obtaining and maintaining tax-exempt status, private inurement and private benefit, nonprofit earned income strategies, including social enterprise, and nonprofit lobbying and political activities.
To allow students to make practical applications of doctrine, this course will include some in-class small group work. Grading will be based on class participation and a final exam.
There are no pre-requisites for this course.
All course materials will be available through Canvas.
Martinez, Frances Leos 