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. We will also discuss the related issues of data security and cybersecurity. The course goal is to enable students to become proficient in the major aspects of nonprofits that apply to the work of public accountants.