Course Title:
			
				Tax Exempt Entities
			
		 
		
			Course Description:
			
				Examines organizations exempt from income tax under Subchapter F of the Internal Revenue Code. Focuses on the requirements for exemptions, feeder organizations, charitable organizations, private foundations, and business income of certain exempt organizations.
			
		 
		 
		
			Fall Offering:
			
				
			
			Lab/Coreq 1:
			
				
			
		 
		
			Spring Offering:
			
				
			
			Lab/Coreq 2:
			
				
			
		 
		
			Summer Offering:
			
				
			
			Lab/Coreq Remarks:
			
				
			
		 
		
			Summer 1 Offering:
			
				
			
			Prerequisite 1:
			
				ACC G230
			
		 
		
			Summer 2 Offering:
			
				
			
			Prerequisite 2:
			
				
			
		 
		
			Cross-Listed Course 1:
			
				
			
			Prerequisite 3:
			
				
			
		 
		
			Cross-Listed Course 2:
			
				
			
			Prerequisite 4:
			
				
			
		 
		
		
			Cross-Listed Course 3:
			
				
			
			Prerequisite 5:
			
				
			
		 
		
		
			Cross-Listed Course 4:
			
				
			
			Prerequisite Remarks:
			
				
			
		 
		
		
			Cross-Listed Course 5:
			
				
			
			Repeatable:
			
				N