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LAW G514: Taxation of Exempt Organizations
Spring 2020 • Section 21

Course Description

This is in-depth study of organizations exempt from federal income taxation and some related subjects. The conditions of tax exemption under Sections 501 to 503 and the various types of organizations granted exemption under these sections are discussed. Particular attention will focus on Section 501(c)(3) entities, the problems of obtaining and maintaining tax exempt status, unrelated business income, and the classification thereof. The taxation of exempt health-care organizations and their for-profit affiliates, and the tax aspects of charitable contributions to exempt organizations - outright gifts, bargain sales, and gifts of partial interests - will also be covered.


Day/Time Location
M 7:30-9:20 PM Klein 8A

Course Details

  • Robert Friz
  • Antonio Russo
  • Eric McNeil
Credit Hours

2 Credits



Course Type
  • Exam
Course Modality


Fulfills J.D. Requirement




Registration Info

Registration Notes

This is a Graduate Tax Program course. JD students must obtain permission to register from Andrew Weiner, Director of Grad Tax Program.


You must have completed the following courses before enrolling in this course:

  • LAW 0600 (Taxation)

Book List/Materials