Levin College of Law
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Tax & Social Justice

Course Number: LAW 6936 Credits: 2

This seminar will focus on the use of tax-exempt nonprofit organizations (primarily 501(c)(3)’s) as a vehicle for accomplishing social justice missions.  We will cover the basics of forming and operating a 501(c)(3), along with many of the tax related issues that arise, including but not limited to: filing form 1023, charity versus social welfare, private foundation versus public charity, annual 990 filing, private inurement prohibition, private benefit restriction, unrelated business income tax and various excise taxes.   Some social justice areas of emphasis will include the following: race relations, religion, education, healthcare, political campaigning and legislative lobbying.  These are all just examples.  This seminar provides an opportunity to satisfy the Advanced Writing Requirement as well as work on a group project that involves forming a 501(c)(3) charity.