Sep 27, 2022  
2018-2019 Law School Student Handbook 
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 331 Tax Exempt Organizations

2 unit(s)
This course provides an overview of the laws governing tax-exempt organizations, focusing on federal tax laws affecting charitable and educational organizations. Topics covered include charitable planning, charity formation and application for exemption, operational requirements, executive compensation, private foundation excise taxes and prohibitions, unrelated business income, and other interesting tax issues. The course will also include discussion of relevant state law formation and governance issues as well as charitable trust restrictions, using California as a model. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)

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