CLI-1070: Clinic: Nonprofit Tax Planning

This is a clinic for students interested in working on tax issues or in representing clients from a planning perspective rather than from a dispute resolution perspective. Students work with course faculty, who are practicing attorneys, assisting eligible non-profit organizations in the process of qualifying, applying for, and maintaining tax-exempt status and related matters. In the course of representation, students interview and counsel clients; conduct negotiations; research tax law and related issues; and draft ruling requests, organizational documents and other tax-related documents. Students meet weekly in a seminar class in addition to working individually with supervising faculty. Some required activities (such as meetings with clients or other entities) might take place during normal business hours, but students have a great deal of flexibility to determine their clinic work time during the course of the semester. This clinic does not generally engage in tax controversy work such as audit, administrative proceedings and litigation representation. Students may not register for more than one clinic during the same semester without the consent of both instructors. Students may not drop a clinic course online later than one week prior to course the start of the semester. Students may drop through the add/drop deadline by using the drop form found on the registrar's website. The classroom component for this clinic meets remotely and synchronously. This clinic is considered a distance education course and credits earned will count toward distance education courses. Students may take up to 41 credits under the 83-credit requirement (43 under the 86-credit requirement) toward their J.D. degree through courses that are designated "distance education courses."For more information about this clinic, students should consult the information on the clinic webpage: https://mitchellhamline.edu/clinics/tax-planning-clinic/ Course meets in-person. PreReq: LAW- 2015 & LAW- 3305