Courses

    Examines, at an advanced level, the tax and non-tax problems involved in the transmission of property by inter-vivos gift and testamentary transfer, with detailed emphasis upon the income, estate and gift tax consequences of the various forms of transfer. Also provides students with an opportunity to examine aspects of transmitting wealth to a broad variety of charitable organizations, with detailed emphasis on the income tax and transfer tax consequences of various forms of transfer. Contemporary issues and legislative proposals will be analyzed, and the legal and ethical problems of fundraising and alternative funding systems will be explored. Select legal issues confronted in the administration of charitable organizations are also addressed. Students will prepare and present papers of publishable quality.