The nonprofit sector in America is made up of over 1.9 million tax exempt organizations and accounts for nearly 6% of the nation's gross domestic product. This course will introduce the major legal rules that govern nonprofit organizations, beginning with the historical context that has shaped the modern nonprofit sector. We will explore the different forms of nonprofit organizations and their associated legal obligations, and we will examine the rules that govern nonprofit activities such as fundraising. We will also look at the constraints nonprofit organizations face regarding both political activity and internal employment considerations. Finally, we will examine the various oversight mechanisms designed to keep nonprofit organizations in line with their mission as well as look to the future and explore how the nonprofit sector may continue to evolve.