Nonprofit Organizations

Over 1.5 million nonprofit organizations, supported by over $400 billion in annual gifts, provide essential services ranging from large urban hospitals, major universities, national social service agencies and grant-making private foundations to "grassroots" homeless shelters, food pantries and health clinics. Attorneys fulfill an important role as independent counsel, staff and/or volunteer directors to nonprofit organizations as well as counsel to the donors who support these charitable missions.

This three credit hour course examines the legal issues of nonprofit organizations. Specific topics will include:

Formation of all types of nonprofit organizations under state and federal law

Governance duties and liabilities of officers, directors and trustees

Tax-exempt status for nonprofit organizations under state and federal law

Creation of private foundations, donor advised funds and supporting organizations

Lobbying and political campaigning

Inurement, private benefit and intermediate sanctions

Commercial activity and unrelated business income tax

Charitable giving

Oversight by state attorney general and Internal Revenue Service

Special issues for membership organizations

Mergers, joint ventures, dissolution and antitrust

This course is designated by the law school as a writing course. Grades will be based on a team writing project, short essay assignments and participation in class discussion. The required text will be:

Fishman and Schwarz, Nonprofit Organizations: Cases and Materials (Foundation Press, current edition TBA).