What do students do in this clinic?
Students work under the supervision of the professor, a partner in a small Minneapolis law firm, representing small nonprofit organizations seeking to apply for and receive tax exempt status as a 501(c)(3) organization. Client work can include entity formation, although the intended focus of the work is focused on preparing and submitting a Form 1023 with the IRS and helping the client understand how federal tax law affects their organization’s activities. Students will provide assistance to pre-selected clients. Types of organizations vary by semester but can include organizations such as: religious organizations, PTO/PTAs, youth sports organizations, internationally-focused organizations, etc.
What happens in the classroom component?
Much of the classroom component is intended to simulate an internal firm-wide meeting about clients. Student are encouraged to discuss legal issues, client management issues, and other things that come up for them as they work with their clients. Some classes may include lectures by the professor and/or fellow students on topics that are relevant to nonprofit, tax exempt organizations.
What do students learn in this clinic?
Students gain experience in a wide range of client relations and business law, including interviewing and advising clients and helping them make business decisions. Students may develop basic transactional skills, including how to draft agreements and prepare filings to form for-profit entities, how to secure intellectual property rights and how to address many other issues that come up daily for businesses. Students may also learn how clients assess legal risks in the context of the clients’ other goals.
When is this clinic offered?Every fall and spring.
How many credits?Students may take the clinic for 2 or 3 credits.
Are students permitted or encouraged to take this clinic for additional semesters?
With permission, students may take the clinic for additional semesters or otherwise work with the professor to either continue work with clients (it will often extend past the semester) and/or take on work with new clients.
Are there any required or recommended pre-requisites?
Business Tax; Income Tax; Professional Responsibility
Can students with full-time jobs take this clinic?
Yes. The classroom component is offered in the evening to accommodate students with full-time work schedules. The work for clients is flexible.
Can students who live outside the Twin Cities take this clinic?
Who should take this clinic?
Students interested in working with nonprofit organizations; students interested in tax law; students who want hands-on experience with clients; students interested in pro bono and volunteerism.