Nonprofit Clinic (YR)

Students in this yearlong clinic will work with local nonprofit organizations conducting “legal health checkups” of the organizations and addressing other matters such as establishment and maintenance of tax-exempt status, charitable solicitation, state/local taxation issues, contracts, and continuing legal compliance. Class sessions will examine nonprofit governance principles and operational policies through the lens of federal regulations and Virginia state and local laws applicable to clients’ issues. Students will work directly one-on-one with clients. Interactive "check-in" sessions will support practical work for clients. Client communication, organization, and document writing and editing skills are key to success in the course. Students will produce a series of memos for their clients on topics covered in class. The form and content of these memos will be determined after students identify and analyze their clients' legal issues in consultation with the course instructors. Students will use Clio software to track their time and progress with the clients. In past years, students have examined and analyzed incorporation documents, bylaws, IRS filings including the IRS forms 1023 and 990, and drafted revisions to these documents. Students have also provided legal guidance to clients on issues such as risk management, corporate governance practices, financial practices, fundraising, and compliance with local, state, and federal law and nonprofit best practices. The instructors will also lecture on: the history of public charities and the theory behind their recognition for federal tax exemption, the role of nonprofits as part of civil society, models of corporate governance, best practices in 501(c)(3) public charity management, seeking tax exempt status, the purpose of audits and financial controls, political activity by nonprofits, and risk management. When available, local leaders and experts on nonprofit issues will be guest speakers.