Course Catalog

Golden Gate University offers degree and certificate programs at three teaching centers and online.

NUMBER COURSE TITLE
TA 331
Taxation of Exempt Organizations

3 Unit(s)

Analyzes and compares tax-exempt status under section 501(c) of the Code; sophisticated tax planning for charitable contributions; the use of charitable remainder and lead trusts, charitable gift annuities, bargain sales, charitable contributions as a tax shelter; private foundation excise tax problems; unrelated business income problems; special problems and international philanthropy. Cross-listed with and equivalent to LLM 331. Prerequisite: TA 318 and (TA 329A or TA 329).