Prerequisites: None

Exam Type: No Exam

Nonprofit organizations include large health care, educational, religious, arts, political entities, and philanthropies, as well as small community services and advocacy efforts.  Their vitality supports not only the people they directly serve but also the civil society that incubates new ideas, builds social capital, strengthens democracy, and pushes for social change.  Distinctive laws and traditions in the United States contribute to the dramatic growth of the nonprofit sector in size and influence.  We will examine that history amid mounting political controversies over whether the benefits provided by nonprofit organizations justify their special statutory, regulatory, and tax treatment and over the scope of government influence on the conduct of these private entities.  With attention to historical and legal contexts for these debates, the seminar will address: what justifies the rules governing nonprofit organizations? When should they be governed like private entities, when like public entities, and when like something different altogether? When and why are and when should they exempted from taxation? To whom are they accountable? What cultural and legal changes should be promoted to address risks of self-dealing by nonprofit boards and staff and shifting public confidence in the sector.  Our focus on domestic nonprofits will include comparison with laws and practices of international nongovernment organizations.