Active Outline

General Information

Course ID (CB01A and CB01B)
BUSD050.
Course Title (CB02)
Nonprofit Corporations
Course Credit Status
Credit - Degree Applicable
Effective Term
Fall 2023
Course Description
This course provides an introduction to the nonprofit sector, the unique characteristics of nonprofit organizations, and key elements of their effective leadership and management.
Faculty Requirements
Course Family
Not Applicable

Course Justification

This course is transferable to CSU and is an elective course for the Associate of Arts degree in Management. It prepares students for work in a nonprofit corporation or service as a nonprofit board member by examining the operations and characteristics of effective nonprofit organizations.

Foothill Equivalency

Does the course have a Foothill equivalent?
No
Foothill Course ID

Course Philosophy

Formerly Statement

Course Development Options

Basic Skill Status (CB08)
Course is not a basic skills course.
Grade Options
  • Letter Grade
  • Pass/No Pass
Repeat Limit
0

Transferability & Gen. Ed. Options

Transferability
Transferable to CSU only

Units and Hours

Summary

Minimum Credit Units
5.0
Maximum Credit Units
5.0

Weekly Student Hours

TypeIn ClassOut of Class
Lecture Hours5.010.0
Laboratory Hours0.00.0

Course Student Hours

Course Duration (Weeks)
12.0
Hours per unit divisor
36.0
Course In-Class (Contact) Hours
Lecture
60.0
Laboratory
0.0
Total
60.0
Course Out-of-Class Hours
Lecture
120.0
Laboratory
0.0
NA
0.0
Total
120.0

Prerequisite(s)

Corequisite(s)

Advisory(ies)

ESL D272. and ESL D273., or ESL D472. and ESL D473., or eligibility for EWRT D001A or EWRT D01AH or ESL D005.

BUS D010. or BUS D055. for students with little work experience

Limitation(s) on Enrollment

Entrance Skill(s)

General Course Statement(s)

Methods of Instruction

Lecture and visual aids

Guest speakers

Discussion of assigned reading

Discussion and problem solving performed in class

Quiz and examination review performed in class

Homework and extended projects

Assignments

  1. Required reading from the textbook and supplemental articles and materials.
  2. Analysis and discussion of case studies to apply course concepts and develop critical thinking skills.
  3. Substantial written project (3-5 pages) that requires comprehension and application of what has been learned.
    1. In-depth information gathering from a selected nonprofit. Apply course information and concepts to the selected nonprofit and/or case study situation.
    2. In-depth research into a substantive area of the nonprofit sector or organizational functioning.
    3. Reflective essay option to critically reflect on a student's own significant experience with a nonprofit, consider application of concepts and knowledge learned in the course, and make recommendations for change.

Methods of Evaluation

  1. Participation in class discussion to progressively demonstrate ability to critically evaluate and apply course concepts
  2. Midterms and final exams that appraise comprehension and require application and synthesis of course material
  3. Written project demonstrates critical thinking and comprehension of the dimensions and unique challenges and opportunities of leading and managing nonprofit organizations

Essential Student Materials/Essential College Facilities

Essential Student Materials: 
  • None.
Essential College Facilities:
  • None.

Examples of Primary Texts and References

AuthorTitlePublisherDate/EditionISBN
Worth, Michael J. "Nonprofit Management: Principles and Practice," 5th edition, Sage Publications, Inc., 2018.
Renz, David O. (Ed.) "The Jossey-Bass Handbook of Nonprofit Leadership and Management," 4th edition, Wiley & Sons, 2016.

Examples of Supporting Texts and References

AuthorTitlePublisher
Nonprofit Quarterly journal articles
Internet articles relevant to nonprofit organizations
Collins, Jim. "Good to Great and the Social Sectors: Why Business Thinking is Not the Answer," Monograph, Jim Collins, 2005.
Drucker, Peter. "Managing the Nonprofit Organization: Principles and Practices," Harper Collins, 2006.
Batts, Michael, CPA. "Nonprofit Financial Oversight: The Concise and Complete Guide for Boards and Finance Committees." Accountability Press, 2017.
Olshansky & Lysakowski (Eds.) "You and Your Nonprofit: Practical Advice and Tip from the CharityChannel Professional Community," CharityChannel Press, 2011.
Libby & Deitrick. "Cases in Nonprofit Management: A Hands-On Approach to Problem Solving," SAGE Publications, Inc., 2017.

Learning Outcomes and Objectives

Course Objectives

  • Explore the history and trends of the nonprofit sector.
  • Identify the types of nonprofits and how and why they are formed.
  • Examine the roles, responsibilities, and legal duties of a nonprofit governing board.
  • Identify the foundational documents and reporting requirements of nonprofit corporations.
  • Describe the elements of effective governance and the impact.
  • Examine the laws and IRS regulations that impact nonprofit corporations.
  • Describe mission, vision, values and strategic planning in nonprofit organizations.
  • Compare the roles of the executive director and the board in leading nonprofit organizations.
  • Evaluate various fund development approaches.
  • Identify marketing and communications strategies that are appropriate for nonprofit organizations.
  • Determine budgeting and financial management practices relevant to nonprofit organizations.

CSLOs

  • Examine the foundation, requirements, characteristics, and elements of effective functioning of nonprofit organizations.

  • Distinguish the roles, interdependence, and impact of a nonprofit governing board as distinct from staff and volunteers.

Outline

  1. Explore the history and trends of the nonprofit sector.
    1. Origins of the nonprofit sector
    2. Key factors influencing the sector’s development
    3. Current trends and future challenges
  2. Identify the types of nonprofits and how and why they are formed.
    1. IRS categories of nonprofits and the differences
    2. Private foundation versus public benefit nonprofit
    3. Forming a nonprofit: eligibility and process
    4. For-profit vs. nonprofit distinctions
    5. Social entrepreneurship and benefit corporations
    6. Option for an established nonprofit to foster a new program via fiscal sponsorship
  3. Examine the roles, responsibilities, and legal duties of a nonprofit governing board.
    1. Definition of governance
    2. Legal duties of nonprofit directors
    3. Roles, responsibilities, and opportunities of nonprofit boards
  4. Identify the foundational documents and reporting requirements of nonprofit corporations.
    1. Preparation, purpose, and use of the documents (i.e., Articles of Incorporation, Bylaws)
    2. Board minutes
    3. Governing versus operational policies
  5. Describe the elements of effective governance and the impact.
    1. How nonprofit governing boards influence organizational performance
    2. Characteristics of effective nonprofit boards
    3. Recruiting for and creating an inclusive, diverse board
    4. Board self-assessment: How is board functioning measured?
    5. Board development: definition and critical success factors
  6. Examine the laws and IRS regulations that impact nonprofit corporations.
    1. Federal laws impacting nonprofits (i.e., Sarbanes-Oxley).
    2. Intermediate sanctions
    3. State laws impacting nonprofits (i.e., California Nonprofit Integrity Act)
    4. Lobbying versus advocacy
  7. Describe mission, vision, values and strategic planning in nonprofit organizations.
    1. Mission, vision, and strategy: definitions and development process
    2. Implications for board structure: committees and composition
    3. Partnerships and strategic alliances for the nonprofit
  8. Compare the roles of the executive director and the board in leading nonprofit organizations.
    1. Shared leadership: roles, authority, and boundaries
    2. The relationship between the board and the executive director
    3. Board evaluation and compensation of the executive director
  9. Evaluate various fund development approaches.
    1. Fundraising and grant writing
    2. Government contracts
    3. Enterprise and earned income; unrelated business tax
    4. Fund development planning
  10. Identify marketing and communications strategies that are appropriate for nonprofit organizations.
    1. Various audiences for nonprofit communications: clients, donors, volunteers and partners
    2. Importance of branding and communications planning
    3. Event marketing
    4. Social media marketing
    5. Public relations and publicity
  11. Determine budgeting and financial management practices relevant to nonprofit organizations.
    1. Organization-wide versus program-based budgeting
    2. Capital budgeting
    3. Financial reporting: internal and external (i.e., Form 990)
    4. Risk management
    5. Financial sustainability: mission impact and funding
    6. The overhead myth
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