Exempt Organizations | L4238

The statutory exemption for “charities,” social welfare and social clubs, homeowners’ associations, fraternal orders, employee benefit organizations, mutual or cooperative companies, business and professional leagues, labor unions, exempt organizations, property title companies, federally organized or chartered organizations, and political organizations’ activities, funds, and lobbying activities; prohibited transaction rules; the private foundation; the unrelated business and debt-financed income tax exposures; excise tax exemptions; administrative appeal and declamatory judgment procedures; anti-discrimination considerations; charitable contributions.

Prerequisites: Tax 4430 Cross Listed Tax Course-Please see Graduate Tax for prerequisites.
Credit Hours: 2
ULW: This course does not satisfy the Upper Level Writing requirement (ULW)


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