Curriculum

The NCPL offers three courses to NYU School of Law students.

A course on the Law of Nonprofit Organizations, which covers a broad range of legal issues and underlying policies, including: constitutional law, tax law, corporate law, trust law, and miscellaneous areas of regulation taught in the Fall semester by Professor Manny;

A course on Tax Exempt Organizations, which focuses on the federal tax law provisions that play a crucial role in government regulation of nonprofit organizations, qualification for exempt status, the stringent rules for “private foundations,” and the taxation of unrelated business income taught in the Spring semester by Professor Manny

A course on the Tax Aspects of Charitable Giving, which examines the special rules that connect philanthropy to tax planning by donors, co-taught in the Spring semester by Professors Manny and Dale, with participation from other members of the NYU tax faculty; 

A course on Private Foundations and Their Alternatives, which focuses on the tax rules governing private foundations (including grantmaking/nonoperating foundations and operating foundations) and “private foundation alternatives” including donor advised funds (commercial, institutional, and community foundation DAFs), supporting organizations, and for-profit structures (like those used by Omidyar, Zuckerberg / Chan, and Laurene Powell Jobs) taught in the Summer semester by Professor Manny; and

Courses on Tax-Exempt Organizations, Private Foundations and Their Alternatives, and a one credit version of the in-class Tax Aspects of Charitable Giving course are also offered online during the Spring, Summer, and Fall semesters, allowing students from across the globe to enroll in courses developed by the NCPL.