Taxation of Non-Profit Organizations

This specialized course addresses the unique and often complex tax framework governing **Non-Profit Organizations (NPOs)**, including charities, religious groups, and foundations. It provides a detailed examination of the criteria for tax-exempt status, the limitations on commercial activities (Unrelated Business Income Tax - UBIT), and the specific compliance obligations for NPOs and their donors. Understanding this sector's tax rules is crucial for both NPO managers, who must maintain their exempt status, and tax administrators, who must ensure NPOs do not gain an unfair advantage over for-profit entities while fulfilling their charitable mission.