This seminar will focus on the unique status under the law of non-profit organizations. Particular attention will be given to the different types of non-profit entities (including universities, hospitals, and religious organizations) and 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, charitable immunity, and limitations on the liability of 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 covered by the class and approved by the instructor. LIMITED WRITING REQUIREMENT OPTION: A limited number of students may be permitted to satisfy the upper-class writing requirement with the approval of the instructor and the Associate Dean for Academic Affairs. PREREQUISITE-COREQUISITES: CORPORATIONS AND INTRODUCTION TO FEDERAL INCOME TAXATION; however, students who have not taken or are not taking these courses may enroll in the seminar with the permission of the instructor. ENROLLMENT LIMIT: 12 students. NOTE: This class will meet in the first floor conference room at 125 Bay State Road. ** 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 waitlist for a seminar are required to attend the first seminar meeting to be considered for enrollment.