Charity & Charitable Organizations (S)


This seminar will focus on the unique legal status of charitable organizations. Particular attention will be given to the expansion of charitable institutions from relief of poor people to different types of non-profit entities (including universities, hospitals, and religious organizations). We will examine their organization, governance, and regulation by both the federal government and the states. Specific topics will include the permissible scope of non-profit activities; choice of organizational form; the powers and fiduciary duties of non-profit directors/trustees and officers; standing to sue non-profits; qualification for federal tax-exempt status and related tax issues; forms of charitable giving and the regulation of fundraising; the investment and use of charitable funds; and other issues unique to non-profits. All students will be required to write papers on topics approved by the instructor. Some students, with the permission of the instructor, may satisfy the Upper-class Writing Requirement through this seminar by writing a longer paper. ENROLLMENT LIMIT: 18 students. GRADING NOTICE: This class will not offer the CR/NC/H option. OFFERING PATTERN: This class not offered every year. Students are advised to take this into account when planning their long-term schedule. ** A student who fails to attend the initial meeting of a seminar, or to obtain permission to be absent from either the instructor or the Registrar, will be administratively dropped from the seminar. Students who wait list for a seminar are required to attend the first seminar meeting to be considered for enrollment.