Tax Exempt Organizations - LAW 7961-3 Hours
Tax and regulatory rules pertaining to tax-exempt organizations. Among topics considered are types, organization, operation, and liquidation of tax-exempt organizations, private foundation status, unrelated business income tax, and the conversion of tax-exempt entities to taxable entities. The course will cover both state and federal law. Personal Income Tax (LAW 643) must be taken either prior to or concurrently with this class.