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Academic Program—Course Offerings
Elective Course

NONPROFIT ORGANIZATIONS aka TAX EXEMPT ORGANIZATIONS
LAW 674
2 credits

Professor J. Martin Burke
Professor Elaine Gagliardi

This course addresses the tax requirements for formation of an IRC 501(c)(3) tax exempt organization, and the implications of supporting organization and private foundation status.  In addition the course addresses the applicable excise tax rules as well as the charitable income tax deduction under IRC 170.  This course is recommended for those students expecting to practice in the charitable organization and planning areas.

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