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.
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.
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