Apart from their assigned mod courses, 1L students may only enroll in courses offered as 1L electives. A complete list of these courses can be found on the 1L Elective Listings page. 1L students must use the 1L class number listed on the course description when enrolling.
258.4 sec. 001 - Nonprofit Law (Spring 2026)
Instructor: Brian Galle (view instructor's teaching evaluations - degree students only)
View all teaching evaluations for this course - degree students only
Units: 2
Grading Designation: Graded
Mode of Instruction: In-Person
Meeting:
Tu 3:35 PM - 5:25 PM
Location: Law 244
From January 13, 2026
To April 21, 2026
Course End: April 21, 2026
Class Number: 34249
Enrollment info:
Enrolled: 17
Waitlisted: 0
Enroll Limit: 35
As of: 02/07 03:37 PM
This course is an overview of the state and federal law governing and guiding the behavior of nonprofit organizations. We will first study the state laws defining the obligations, liabilities, and powers of nonprofits, their members, their directors, and officers. Our focus will be on general principles, but we will also note important differences between the major jurisdictions. The latter two-thirds of the course deals with federal law conditioning favorable federal tax treatment on certain behavior by the organization. We are generally not interested in tax law per se, but we will learn what our clients can and cannot do consistent with federal demands. For example, can charities lobby or endorse candidates for office? What if they discriminate on the basis of race? How much can they pay their president or their football coach? Why is the Monterey Bay Aquarium a charity but SeaWorld isn’t?
No prior coursework in taxation or business organizations is required.
Exam Notes: (F) In-class Final Exam
(Subject to change by faculty member only through the first two weeks of instruction)
Exam Length: 3 hours
Course Category: Tax Law and Policy
This course is listed in the following sub-categories:
Social Justice and Public Interest
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