Introduction to Nonprofit Law

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Introduction to Nonprofit Law

Instructor: John M. Bradley

2,687 already enrolled

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4 modules

Gain insight into a topic and learn the fundamentals.

15 reviews

Intermediate level

Recommended experience

1 week to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

4 modules

Gain insight into a topic and learn the fundamentals.

15 reviews

Intermediate level

Recommended experience

1 week to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

Skills you'll gain

Details to know

Shareable certificate

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Assessments

4 assignments

Taught in English

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There are 4 modules in this course

The nonprofit sector in America is made up of over 1.9 million tax exempt organizations and accounts for nearly 6% of the nation's gross domestic product. This course will introduce the major legal rules that govern nonprofit organizations, beginning with the historical context that has shaped the modern nonprofit sector. We will explore the different forms of nonprofit organizations and their associated legal obligations, and we will examine the rules that govern nonprofit activities such as fundraising. We will also look at the constraints nonprofit organizations face regarding both political activity and internal employment considerations. Finally, we will examine the various oversight mechanisms designed to keep nonprofit organizations in line with their mission as well as look to the future and explore how the nonprofit sector may continue to evolve.

Welcome to this introductory course on the laws that shape and govern the nonprofit sector in America! In this first module, we will look at the history and development of the nonprofit sector in the United States. We'll see the influence of early theories of charitable work as well as the evolving relationship between nonprofit organizations and the government.

What's included

8 videos3 readings1 assignment1 discussion prompt

8 videos Total 54 minutes

Welcome to the course! 2 minutes
What is the Nonprofit Sector? 4 minutes
Development of the Nonprofit Sector 3 minutes
Early American Nonprofit Law 11 minutes
Tax Law History 9 minutes
Changing Relationship with the Government 9 minutes
Nonprofit Roles 13 minutes
Nonprofit Characteristics 4 minutes

3 readings Total 80 minutes

What is the nonprofit sector? 20 minutes
Early American Nonprofit Law 30 minutes
The Nonprofit Sector and Government 30 minutes

1 assignment Total 40 minutes

Module 1 Quiz 40 minutes

1 discussion prompt Total 10 minutes

New Discussion Prompt 10 minutes

This module will introduce the different entity choices available to the nonprofit sector and the various considerations that go into choosing a corporate form. In particular, we examine how the primary purpose and fundraising strategy can influence the particular form chosen. Finally, we look at the different obligations to state and federal governments that nonprofit entities must fulfill to maintain their exempt status.

What's included

7 videos4 readings1 assignment

7 videos Total 51 minutes

Introduction: State and Federal Law of Nonprofits 2 minutes
Taxonomy/Overview of Organizational Forms 5 minutes
Formation Considerations: Sector 3 minutes
Formation Considerations: State Law Form 9 minutes
Formation Considerations: Federal Requirements for 501(c)(3) Status 15 minutes
Formation Considerations: Public Charities vs. Private Foundations 11 minutes
Summary & Consequences of 501(c)(3) Status 6 minutes

4 readings Total 125 minutes

Formation Considerations 20 minutes
Formation of Nonprofit Organizations 45 minutes
Federal Exemption Requirements 30 minutes
Operational Requirements 30 minutes

1 assignment Total 40 minutes

Module 2 Quiz 40 minutes

This module examines the operational challenges that are particular to the nonprofit form. What legal obligations must a nonprofit fulfill when bringing in revenue? Under what circumstances may exempt organizations participate in lobbying or political activity? Finally, we will study the seemingly simple issue of distinguishing between employees and volunteers in the nonprofit setting.

What's included

11 videos8 readings1 assignment

11 videos Total 53 minutes

Operational Issues: Introduction 1 minute
Raising Funds: Introduction 2 minutes
Raising Funds: Earned Revenue - Introduction 1 minute
Raising Funds: Earned Revenue - Exemption 7 minutes
Raising Funds: Earned Revenue - Taxation (UBIT) 12 minutes
Raising Funds: Contributions 12 minutes
Raising Funds: Solicitation Law 6 minutes
Raising Funds: Grant Expenditure Responsibility 4 minutes
Lobbying & Politics 4 minutes
Distinguishing between Volunteers and Employees 5 minutes
Conclusion 1 minute

8 readings Total 170 minutes

The Illustrated Nonprofit Economy 10 minutes
Commercial Activity and the Operational Test 30 minutes
Unrelated Business Income Tax 10 minutes
Charitable Contribution Deduction 30 minutes
Charitable Solicitation Registration 20 minutes
Grants by Private Foundations 20 minutes
Political Campaign Activities 20 minutes
Nonprofit Organizations and the Fair Labor Standards Act 30 minutes

1 assignment Total 40 minutes

Module 3 Quiz 40 minutes

In this final module, we address accountability - who is charged with ensuring that organizations that have been formed as nonprofit, tax-exempt organizations abide by their expected and legal purposes and activities?

What's included

9 videos6 readings1 assignment

9 videos Total 48 minutes

Accountability - External Oversight 9 minutes
Accountability - Internal Governance 16 minutes
Accountability - Conclusion 1 minute
Directions for Nonprofit Law and Policy - Introduction 1 minute
Directions in the Nonprofit Sector's Relationship with Government 7 minutes
Directions in the Nonprofit Sector's Relationship with the Market 6 minutes
Directions in the Nonprofit Sector's Relationship with Democratic Society 4 minutes
Other Ongoing Developments in the Law of Nonprofits 3 minutes
Conclusion 1 minute

6 readings Total 90 minutes

Good Governance Practices 10 minutes
Fiduciary Duties of Directors 20 minutes
Recommended Governance Practices 20 minutes
Federal Government Contracts and Grants for Nonprofits 20 minutes
Charities, Churches and Politics 10 minutes
Course Bibliography (optional reference reading) 10 minutes

1 assignment Total 30 minutes

Module 4 Quiz 30 minutes

Instructor

John M. Bradley

University of Pennsylvania

1 Course 2,687 learners

Offered by

University of Pennsylvania

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Reviewed on Nov 7, 2024

Good introduction to the nonprofit sector. How they are legally formed, funded, operate, and governed.

Reviewed on Oct 24, 2023

Need more courses in correlation to the Nonprofit Sector.

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