This course presents the organizational and operational requirements for organizations exempt from United States federal income taxation, as well as the California tax, corporate and other laws relevant to California nonprofits. The course will address nonprofit formation, conflicts and governance, executive compensation, public charities and private foundations, unrelated business income tax, lobbying and political activities, fundraising, joint ventures and other issues. Our goal is to provide a solid foundation for you to develop into a practicing attorney for tax-exempt organizations and/or to become a general counsel or other executive with a nonprofit.
Concurrently with the course work, we will undertake live pro bono client representations involving nonprofit formation, governance and/or transactional matters.
Federal Income Tax and Taxation of Business Entities are useful, but not prerequisites.