2023-2024 Catalog [ARCHIVED CATALOG]
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TA 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. Prerequisite(s): TA 318 and (TA 329A or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 331.
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