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Apr 23, 2024
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2019-2020 Law School Student Handbook [ARCHIVED CATALOG]
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LLM - 331 Taxation of Exempt Organizations
3 unit(s)
Analyzes and compares tax-exempt status under section 501(c) of the Code; sophisticated tax planning for charitable contributions; the use of charitable remainder and lead trusts, charitable gift annuities, bargain sales, charitable contributions as a tax shelter; private foundation excise tax problems; unrelated business income problems; special problems and international philanthropy. Cross-listed with and equivalent to TA 331. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 317A and LLM 330 .
Select the appropriate link below to view the course catalog and course schedule on the GGU website:
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