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Academic Program—Course Offerings
Elective Courses
EXEMPT ORGANIZATIONS
LAW 674
2 credits 

Professor J. Martin Burke 

This course focuses primarily on qualification for tax exempt status under Internal Revenue Code Section 501(c)(3). It includes consideration of the organizational and operational requirements for § 501(c)(3) status as well as the study of the differences between public charities and private foundations. Some coverage of charitable deductions and the role and responsibilities of directors is also included.
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