LEGAL LANDSCAPE OF NONPROFIT LAW

This seminar will provide students with an accessible overview of the United States regulatory framework and  enforcement issues specific to nonprofit organizations, section 501(c)(3) tax-exempt public organizations, and other  tax-exempt entities, with the goal of training nonprofit managers to spot and understand how to respond to key legal  issues that arise in the course of a nonprofit’s day-to-day work and operations.  

The class will cover regulatory, legal and policy underpinnings of the philanthropic sector, focusing on both the  independent and interlocking nature of the federal and state regulatory and enforcement community that oversees the  sector. The class will also address key legal issues of which nonprofit managers should be aware, such as the  regulatory and enforcement parameters of charitable solicitation (including via social media), compliance with legal  rules regarding “lobbying” and prohibited “political activity”, navigating legal requirements for working  internationally, setting compensation for executives and other key personnel, and working with organizations that are not tax-exempt under section 501(c)(3). Some class discussions will be supplemented by invited guest speakers  who have had an impact on the direction of charity law and regulation.  

Legal Landscape is a one-semester elective course that delivered virtually and is open, space permitting and with  permission of the professors, to cross-registrants from other fields and programs at Columbia University. While  there are no prerequisites for the course, it is helpful to have taken Leadership & Management of Nonprofits, or have  some understanding of basic nonprofit governance and management.