Nonprofit Law and Policy

3 Credit Hours

As the nonprofit sector has grown in wealth and prominence, so has controversy over whether the benefits it provides justify their legal treatment. In this survey course we will study state law (i.e., organizational and governance law) and federal tax law (i.e., tax exemption and related benefits). Among other questions, we will ask who owns nonprofit assets? Are they public, private, or both? How are they and should they be governed? why are they tax-exempt? To whom are they accountable?