LAWS C571 - Non-Profit Tax Exempt Organiza

Institution:

Duquesne University

Subject:

LAWS - Law School

Description:

The study of non-profit organizations that are exempt from the federal income tax. It considers the public policy that supports the tax exempt sector. It then considers the formation of tax exempt organizations, the IRS tests for exemption and other legal requirements. It looks at, in detail, specific types of tax exempt organizations: religious organizations, churches, educational organizations, health care organizations and arts organizations. The course also covers charitable contributions, private foundations, and art organizations. In addition, this course covers charitable contributions, private foundations and the tax on unrelated business income.

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.duq.edu

Phone Number:

(412) 396-6000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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