LAW Tax Treatment of Exempt Organizations

Prof. William T. Corbett,

2 credits day; 2 credits evening.

Will be offered 2012-2013

This course will familiarize students with tax laws governing tax exempt organizations. It will focus primarily on the federal income tax law related to Internal Revenue Code Section 501 (c)(3) organizations (those that are religious, chartiable, scientific, literary, test for public safety or foster international amateur sports competition), which are by far the largest and most numerous subset of exempt entities. Included will be a comparison of state statutory provisions of for-profit versus non-profit corporations, along with the oversight responsibility for non-profit organizations of state Attorneys General.

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<<Course Updated: March 25, 2015>>