541.01 Nonprofit Organizations

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.

Fall 2021

Course Number Course Credits Evaluation Method Instructor
Course Credits
Final Exam
Andrew Foster
Sakai site: https://sakai.duke.edu/portal/site/LAW.541.01.F21
Email list: LAW.541.01.F21@sakai.duke.edu
Degree Requirements
Course Requirements - JD
Course Requirements - JD-LLM-LE
Course Requirements - Public Interest
Course Areas of Practice