NAAG provides a growing library of on-demand resources*, including courses, archived podcasts, and more, designed to deliver practical, high-quality training for the attorney general community.
Our on-demand courses include recordings of prior programs as well as purpose-built learning experiences covering a wide range of topics relevant to attorney general community and beyond. On-demand courses are available to both members and non-members, with certain offerings eligible for continuing legal education (CLE)** credit depending on the course and jurisdiction.
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This course provides an in-depth examination of the legal frameworks governing nonprofit and for-profit structures, focusing on the interplay between state charity law and federal tax law. Participants will explore the essential requirements for nonprofit organizations when engaging in transactions with for-profit entities, including the implications of joint ventures and the formation of for-profit subsidiaries. The course will also cover critical concepts such as unrelated business taxable income (UBTI) and its impact on tax-exempt organizations. Through case studies, including the evolving structure of OpenAI, attendees will gain practical insights into the complexities of nonprofit governance and compliance in a changing legal landscape. This course is designed for legal professionals working with nonprofit organizations, providing them with the knowledge and tools necessary to navigate these intricate legal issues effectively.
*May be ineligible for CLE credit for states that require a 60-minute minimum.
- Understand the key differences between state charity law and federal tax law as they pertain to nonprofit and for-profit structures.
- Identify the common elements and requirements for reviewing nonprofit and for-profit transactions.
- Analyze the implications of joint ventures and for-profit subsidiaries for tax-exempt organizations.
- Evaluate the impact of unrelated business taxable income (UBTI) on nonprofit entities engaging in for-profit activities.
- Discuss the evolving structures of nonprofit organizations, including case studies like OpenAI.
This is a members-only resource. Please log in to register for or access this resource.
* Some of our resrouces, including on-demand courses, require you to log in or create an account to register and/or access the content.. If you do not already have an account, you will be prompted to create one.
** Before registering for any CLE-eligible course, participants should verify that their jurisdiction permits on-demand and/or self-study CLE, as requirements vary by state and territory.