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Business Administration: Taxation of Social Enterprises

BSAD 295 OL1 (CRN: 61604)

3 Credit Hours—Seats Available!

About BSAD 295 OL1

Advanced courses on topics beyond the scope of existing departmental offerings. See Schedule of Courses for specific titles and prerequisites. Prerequisite: Senior Business Administration major or minor.


Dates: May 21-June 15, 2018; BSAD Majors with Senior standing, MAcc Graduate Students; Pre-Req: BSAD 60 & BSAD 61

Section Description

This online course explores the balance that organizations try to achieve between the for-profit and non-profit separation of the tax world. The course starts by considering how this tax separation affects how for-profit entities account for charitable activities (e.g., vs. the Chan Zuckerberg Initiative). The course then contrasts the concerns of nonprofits about having to pay tax on certain income and preserving their “exempt” statuses if they seemingly engage in profit-seeking activities (e.g., selling Girl Scout cookies). The course explores options and risks with various legal structures, such as nonprofits with for-profit subsidiaries (e.g., Mozilla Foundation’s use of a for-profit subsidiary for the Firefox Web browser), joint ventures between nonprofits and for-profit entities (e.g., nonprofit hospitals and physician practice groups), and cause-related marketing and qualified sponsorships (e.g., Farrell Distributing and the Vermont Food Bank). The course introduces tax issues associated with hybrid entities designed to serve both profit- and mission-related objectives, including benefit corporations, low-profit limited liability companies (L3Cs), and flexible purpose corporations.




Online Course (View Campus Map)