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November 1998

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Subject:
From:
"Lizbeth G. Ellis" <[log in to unmask]>
Reply To:
Academy of Legal Studies in Business (ALSB) Talk
Date:
Mon, 16 Nov 1998 10:31:55 -0700
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Non-profits hire our graduates to manage their operations, to market their
services & to provide accounting and tax advice.  I teach health care law
and legal issues for tax exempt non-profits are very important.  Many legal
environment textbooks do include a paragraph or two describing the
non-profit as a form of corporation.   I suspect that they do not give
non-profits broader coverage, not because they are not important, but
because the law for non-profits is the same as for other for profit business
entities, except for in a few narrow areas (like tax).

I would ask whether your accounting dept. teaches non-profit accounting, if
they do (as mine does) then your point is made.  I see no reason for valuing
research on non-profits differently than any other business law research.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Lizbeth Griffin Ellis, Associate Professor
New Mexico State University
P.O. Box 30001, MSC 3FIN
Las Cruces, NM  88003-0001
(505)646-5066  / [log in to unmask]

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