LAW G514:
Taxation of Exempt Organizations
Spring 2025 • Section 21
Course offerings for are still tentative. The information below is subject to change.
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.
Schedule
| Day/Time | Location |
|---|---|
| Th 5:30-7:20 PM | TBA |
Registration Info
Registration Notes
This is a Graduate Tax Program course. JD students must obtain permission to register from Professor Andy Monroe, please send request to andrea.monroe@temple.edu
Pre-Requisites
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)
Book List/Materials
Materials To Be Announced