Course Info
According to the Legal Information Institute's Wex, nonprofit organizations are created for reasons other than creating profits, such as churches, public schools, legal aid groups, and museums. They are organized under state laws, but exempt from federal taxation.
This course explores the rationales for the existence of the nonprofit sector and the allocation of certain functions to it. The focus is on the legal framework for the structure and operation of nonprofit organizations under state nonprofit corporation statutes and the policy and practice of preferred tax treatment for selected organizations and gifts to them under the Internal Revenue Code.
Instructor
Prof. Alex Campbell is partner at Schneider Smeltz Spieth Bell, where he serves as outside general counsel to public charities, private and community foundations, and other tax-exempt organizations. He teaches nonprofit law here at CWRU.
Syllabus
The syllabus for your course is available on Canvas.
Textbook
Nonprofit Organizations, Cases and Materials by Call Number: KF1388 .F57ISBN: 9781647081072Publication Date: 2021-06-28Available for the first 2 weeks of classes at eproducts.westacademic.com.
Instruction sheet to set up access
Study Aids
These study aids are available online. Please click the hyperlinked title to view them. For instructions on how to use the specific platforms, including troubleshooting, please view Study Aids Research Guide.
Tax-Exempt Organizations in a Nutshell by ISBN: 9780314262349Publication Date: 2011-08-12Available via West Academic Study Aids.
Understanding Nonprofit and Tax Exempt Organizations by ISBN: 9781531020132Publication Date: 2022-07-01Available via LexisNexis Digital Library.
Quimbee
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