Teaching Nonprofit Management
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Teaching Nonprofit Management

Edited by Karabi C. Bezboruah and Heather L. Carpenter

This peer-reviewed edited volume provides strategies and practices for teaching nonprofit management theories and concepts in the context of the undergraduate, graduate, and online classroom environments.
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Chapter 7: Nonprofit law: from tax advantages to employment law challenges

Darla J. Hamann

Abstract

This chapter provides a brief overview of three areas of United States law that nonprofit executives need to be familiar with: nonprofit tax law, the legal responsibilities of the board of directors, and anti-discrimination law. Most nonprofit organizations can be recognized by the Internal Revenue Service (IRS) as tax-exempt if they meet statutory criteria. However, only the organizations recognized under 501(c)(3) of the IRS code can collect tax-deductible donations, and they must be wary of the extent to which they can engage in lobbying related activities. The governing boards must be sure to exercise the duty of care, the duty of loyalty, and the duty of obedience to the nonprofit organization. Antidiscrimination law includes a prohibition on the disparate treatment of or disparate impact against any member(s) of any legally protected class, and the duty to reasonably accommodate disabilities, pregnancies, and religion.

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