This course will survey the law of non­profit organizations. It will begin with an examination of the theoretical justifications for the existence of the non­profit sector of our economy, its historic development, and its role in our society. The main body of the course, which follows, will then explore the regulation, formation, organization, and internal governance of nonprofit organizations. The final weeks of the course will be spent considering the issues created by tax-exempt status. These issues will be reviewed from a policy-oriented non-technical perspective, and the analysis will not delve beyond basic tax principles.