LAW 651
Fall 2014 All Classes
Credit: 3 TO 4 hours.
Covers the rationale and technical tax requirements for exempting charities from federal and state taxes. Subjects will include the rationale for exemption (especially with respect to churches, schools, and hospitals), qualification rules under I.R.C. Section 5 (c) (3), the Unrelated Business Income Tax, and if time permits, the charitable contributions deduction.
4 graduate hours. 3 professional hours. Prerequisite: LAW 647 is a prerequisite, though it may be waived in appropriate cases.
| CRN | Type | Section | Time | Day | Location | Instructor | Section Details | |
|---|---|---|---|---|---|---|---|---|
|
56476
|
Lecture
|
A
|
3:00PM
-4:15PM
|
TWR
|
Location Pending
|
Colombo, J
|
|