Nonprofit organizations are an influential and significant sector in the United States. They range from small volunteer organizations to large corporations. This course will provide a survey of the law governing nonprofit organizations as well as an introduction to the practice of non-profit law. From the doctrinal perspective, the course will focus on federal and state law and regulations and case law that govern tax-exempt organizations. In addition, the course will examine the role of the regulatory agencies, particularly the IRS, and the practical and strategic considerations for the lawyers that represent such organizations. The course also incorporates a consideration of the role of the nonprofit sector and the policy implications for contemporary society.