Non-Profit Organizations

This course 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 (such as universities, museums, private foundations, trade associations and social clubs) 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 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. UPPER-CLASS WRITING REQUIREMENT: This class may be used to partially satisfy the requirement.