Dec 07, 2025  
2025-2026 Graduate Catalog 
    
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2025-2026 Graduate Catalog
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LAW 7230 - Nonprofit Organizations

Credits: 2

A comprehensive survey of federal law and select state laws governing nonprofit organizations. Topics of study include theories of nonprofit enterprise; Delaware and Texas state law governing the formation, governance, and funding of nonprofits; rationales and requirements for tax exemption; the public charity/private foundation distinction; mutual benefit organizations; the unrelated business income tax; and charitable contributions. Practical skills activities include drafting articles of incorporation or association, bylaws, and application for recognition of exemption for either a real or fictitious client. (*updated* 12/3/2025; effective spring 2026)


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