A study of the non-tax and federal income taxation of organizations exempt from such taxation such as public charities, including hospitals, private foundations, mutual benefit societies, and civic and business associations. Non-tax topics include regulation of formation; operation and governance (including fiduciary obligations and charitable solicitation); and dissolution of non-profit organizations. Tax topics include requirements for obtaining and retaining exemption; unrelated business tax; and complex structures including taxable and non-taxable organizations.
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