501(c)(3) Organizations

Grades: 
11, 12
Author(s): 

To help students understand the legal aspects of a 501(c)(3) organization and how they differ from other organizations.

Duration 
Print1 hour
Objectives 

Students will:

  • Learn the vocabulary associated with 501(c)(3) organizations
  • Understand tax ramifications of organizations that pay taxes and those that do not
  • Distinguish between private and public foundations
Materials 

Representative from a local 501(c)(3) organization.

White, Benjamin T. (1991). The Foundation Desk Reference: A Compendium of Private Foundation Rules. Atlanta: Southeastern Council of Foundations. [https://www.philanthropysoutheast.org/foundation-desk-reference].

Instructions

Print
  1. Guest speaker from a local nonprofit presents a summary of responsibilities that a 501(c)(3) organization must follow and those things a 501(c)(3) must never do.

Assessment 

Class discussion; research reports on nonprofits.