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Considers the exempt and taxable income of nonprofit organizations, such as educational institutions, health care organizations, and trade associations; qualification for and retention of tax-exempt status; the unrelated business income tax; the prohibition on private inurement and the restrictions on lobbying and political campaign activities; intermediate sanctions; and the tax treatment of private foundations. Method of Evaluation: Examination Method of Instruction: Problem Method Basic Federal Income Tax is a pre-requisite for JD candidates