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More About This Title The Law of Fundraising, Fifth Edition Supplement
English
The Law of Fundraising is the classic guide on the subject, written by two of the US authorities on the law of tax-exempt organizations. This 2016 Supplement is the first update to the comprehensive fifth edition, detailing the latest developments in the law governing fundraising. New coverage includes proposed regulations concerning an exception to the charitable gift substantiation rules, IRS rulings concerning fundraising organizations, additional information about online fundraising and Form 990 filing requirements in the states, and tax reform proposals. Federal and state laws are examined in detail, with an emphasis on administrative, tax, and constitutional law, and the roles of fundraising professionals themselves are discussed in relation to compliance issues, prospective laws, and regulatory trends. The companion website features a host of practical tools including tables, appendices, IRS examination guidelines, checklists, sample forms, and more, bringing clarification to the practical aspects of fundraising law.
State and federal fundraising regulations are becoming increasingly complex, and at times, seemingly contradictory. This helpful guide simplifies the maze, providing expert insight and the most current guidelines.
- Get up to date on state and federal fundraising laws
- Understand the nuances of Internet, political, and international fundraising
- Explore the legal responsibilities of fundraising professionals
- Access cases, IRS rulings, and sample forms for practical reference
Fundraising is critical for nonprofit organizations, but navigating the twists, turns, and dead ends of fundraising regulations is complicated enough that important aspects are easily overlooked—with potentially disastrous consequences. Lawyers and nonprofit professionals alike will find the clarity and answers they seek alongside world-class insight in The Law of Fundraising, Fifth Edition, 2016 Supplement.
English
BRUCE R. HOPKINS (Kansas City MO) is a senior partner with the firm Polsinelli Shughart PC. He is also the author of more than 35 books, including The Law of Tax-Exempt Organizations, 10e, The Law of Fundraising, 4e, Nonprofit Law for Colleges and Universities, Nonprofit Governance, and Nonprofit Law Made Easy, as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley. Hopkins earned his Juris Doctorate and Master of Laws degrees at the George Washington University. He has practiced law for 40 years and is a member of the District of Columbia and Missouri bars. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, and Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007-2008.
English
Preface vii
About the Author ix
Chapter One Government Regulation of Fundraising for Charity 1
1.2 Charitable Fundraising: A Portrait 1
1.3 Evolution of Government Regulation Of Fundraising 3
Chapter Three States’ Charitable Solicitation Acts 5
3.4 Annual Reporting 5
3.20 Miscellaneous Provisions 5
3.22 Unified Registration 6
Chapter Four State Regulation of Fundraising 9
4.2 Police Power 9
4.3 Fundraising as Free Speech 9
Chapter Five Federal Regulation of Fundraising 11
5.3 Charitable Gift Substantiation Requirements 11
5.6 Intermediate Sanctions 14
5.7 Unrelated Business Rules 14
5.8 Exemption Application Process 15
5.11 Public Charity Classification 16
5.13 Fundraising Compensation Arrangements 16
5.15 Commensurate Test 17
5.18 Postal Laws 17
5.22 Internet Communications 17
5.26 Fundraising Organizations 17
Chapter Eight Overviews, Perspectives, and Commentaries 29
8.8 Charity Auctions 29
8.13 Some Proposals For Relief 30
Chapter Nine Standards Enforcement by Watchdog Agencies 31
APPENDICES
Appendix D Inflation-Adjusted Insubstantiality Threshold—$50 Test 33
Appendix E Inflation-Adjusted Insubstantiality Threshold—$25 Test 35
Appendix F Inflation-Adjusted Low-Cost Article Definition 37
TABLES
Cumulative Table of Tax Reform Proposals Relating to Charitable Fundraising 39
Cumulative Table of Cases 51
Cumulative Table of IRS Pronouncements, Revenue Ruling, Private Letter Ruling, Technical Advice Memoranda 61
Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 63
Cummulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 65
Cumulative Index 67
