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Courses - Spring 2024
BUAC
Accounting and Information Assurance Department Site
Open Seats as of
02/24/2024 at 10:30 PM
BUAC766
(Perm Req)
Taxation of Not-for-Profit Entities
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC758W or BUAC766.
Formerly: BUAC758W.
An introduction to the theory and practice of taxation as applied in the nonprofit sector. The practice of taxation for nonprofits requires, inter alia, an understanding of the legal framework for these entities. Therefore, the course will devote significant time to understanding the legal environment and framework associated with nonprofits. The course goal is to enable students to become proficient in the major aspects of nonprofits that apply to the work of public accountants.