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Spring 2022
5266 Taxation of Exempt Organizations - BUCKLES- 24823

Professor(s): Johnny Buckles (FACULTY)

Credits: 2

Course Areas: Taxation 

Time: 2:30p-3:30p  TTH  Location: 215  TUII

Course Outline: This course is designed (i) to orient students to the laws governing nonprofit organizations; (ii) to familiarize students with the taxation of nonprofit organizations under federal law; and (iii) to introduce students to basic planning techniques for avoiding or minimizing taxes imposed on nonprofit organizations and their managers.

Course Syllabus: Syllabus

Course Notes: (Face-to-Face)  The UH registration system instruction mode for this course is listed in parenthesis. After student registration in November, there may be instruction mode changes to this course up through Jan. 5th, 2022, but notice of such changes will be sent to then-registered students. Instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid-term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.

Prerequisites: Yes  Federal Income Tax (past or concurrent enrollment)

First Day Assignments: Please read pages 3-22 and 26-52 of the required casebook for the first week of class. Be prepared to discuss material through page 38 for the first day.

Final Exam Schedule: 05/03 2pm -4pm      

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election: Available

Course Materials (10/22/2021 12:50:27 PM)

Book(s) Required

Course Materials: Book 1. Taxation of Nonprofit Organizations, Cases and Materials 5th Edition James J. Fishman | Stephen Schwarz | Lloyd Hitoshi Mayer ISBN: 9781647081065 Book 2. Selected Sections, Nonprofit Organizations, Statutes, Regulations and Forms, 2021 Edition (Selected Statutes) 2021st Edition by James Fishman (Author), Stephen Schwarz (Author), Lloyd Mayer (Author) ISBN-13: 978-1647082741