541 Nonprofit Organizations

The subject of the course is the diverse sector of the economy composed of nonprofit organizations. The topics to be covered include their economic function, governance issues, the tax laws covering them, abuses of their special status, and policy issues regarding them.

Course Areas of Practice
Evaluation Methods
  • Final Exam
Degree Requirements
Course Type
  • Seminar
Learning Outcomes
  • Knowledge and understanding of substantive and procedural law

Sample Syllabi

Fall 2024

2024
Course Number Course Credits Evaluation Method Instructor

541.01 3
  • Final Exam
Richard L. Schmalbeck

The subject of the course is the diverse sector of the economy composed of nonprofit organizations. The topics to be covered include their economic function, governance issues, the tax laws covering them, abuses of their special status, and policy issues regarding them.

Pre/Co-requisites
None

Fall 2023

2023
Course Number Course Credits Evaluation Method Instructor

541.01 3
  • Final Exam
Richard L. Schmalbeck

The subject of the course is the diverse sector of the economy composed of nonprofit organizations. The topics to be covered include their economic function, governance issues, the tax laws covering them, abuses of their special status, and policy issues regarding them.

Syllabus: 541-01-Fall2023-syllabus.docx23.98 KB

Pre/Co-requisites
None

Fall 2022

2022
Course Number Course Credits Evaluation Method Instructor

541.01 3
  • Final Exam, option
  • Research paper, 40 pages
Andrew Foster

The subject of the course is the diverse sector of the economy composed of nonprofit organizations, and, in particular, the organizations that are tax-exempt under Section 501c3 of the Internal Revenue Code. Topics to be covered include their function and role in society; issues related to their formation, governance and regulation; the tax laws and regulations specific to exempt organizations; and policy issues regarding the sector.

Pre/Co-requisites
None

Fall 2021

2021
Course Number Course Credits Evaluation Method Instructor

541.01 3
  • Final Exam
Andrew Foster

The subject of the course is the diverse sector of the economy composed of nonprofit organizations, and, in particular, the organizations that are tax-exempt under Section 501c3 of the Internal Revenue Code. Topics to be covered include their function and role in society; issues related to their formation, governance and regulation; the tax laws and regulations specific to exempt organizations; and policy issues regarding the sector.

Pre/Co-requisites
None

Fall 2020

2020
Course Number Course Credits Evaluation Method Instructor

541.01 3
  • Final Exam
Richard L. Schmalbeck

The subject of the course is the diverse sector of the economy composed of nonprofit organizations. The topics to be covered include their economic function, governance issues, the tax laws covering them, abuses of their special status, and policy issues regarding them.

Pre/Co-requisites
None

Fall 2019

2019
Course Number Course Credits Evaluation Method Instructor

541.01 3
  • Final Exam
Richard L. Schmalbeck

The subject of the course is the diverse sector of the economy composed of nonprofit organizations. The topics to be covered include their economic function, governance issues, the tax laws covering them, abuses of their special status, and policy issues regarding them.

Pre/Co-requisites
None

Fall 2018

2018
Course Number Course Credits Evaluation Method Instructor

541.01 3
  • Final Exam
Richard L. Schmalbeck

The subject of the course is the diverse sector of the economy composed of nonprofit organizations. The topics to be covered include their economic function, governance issues, the tax laws covering them, abuses of their special status, and policy issues regarding them.

Pre/Co-requisites
None

Fall 2017

2017
Course Number Course Credits Evaluation Method Instructor

541.01 3
  • Take-home examination
Richard L. Schmalbeck

The subject of the course is the diverse sector of the economy composed of nonprofit organizations. The topics to be covered include their economic function, governance issues, the tax laws covering them, abuses of their special status, and policy issues regarding them.

Pre/Co-requisites
None

Fall 2016

2016
Course Number Course Credits Evaluation Method Instructor

541.01 3
  • Take-home examination
Richard L. Schmalbeck

The subject of the course is the diverse sector of the economy composed of nonprofit organizations. The topics to be covered include their economic function, governance issues, the tax laws covering them, abuses of their special status, and policy issues regarding them.

Pre/Co-requisites
None

*Please note that this information is for planning purposes only, and should not be relied upon for the schedule for a given semester. Faculty leaves and sabbaticals, as well as other curriculum considerations, will sometimes affect when a course may be offered.