Business Tax Practicum

This course offers an innovative lens to critically explore issues of business taxation by examining entities and transactions in the social enterprise sector.

Social enterprises blur the traditional distinctions between for-profit and nonprofit entities by blending social mission and market-based, business strategies. The tax treatment of these hybrid entities is complex and an increasingly contested area of law. Students in the course apply their knowledge of business taxation and test their assumptions on taxing social enterprises by advising clients of the Social Enterprise and Economic Empowerment Clinic on tax-related issues.

Current UC Law SF students should consult the Clinical Programs intranet page for the most up-to-date, detailed information on our clinics and field placements.

Course Instructors

Headshot of Manoj Viswanathan

Manoj Viswanathan

Joseph W. Cotchett ’64 Professor of Law and Co-Director, UC Law SF Center on Tax Law
View Manoj Viswanathan’s Profile

Headshot of Alina Ball

Alina Ball

Professor of Law, Bion M. Gregory Chair in Business Law, and Co-Director of the Center for Racial and Economic Justice
View Alina Ball’s Profile