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Fundraising Law Made Easy

ISBN: 978-0-470-50378-2
362 pages
October 2009
Fundraising Law Made Easy (0470503785) cover image

The ins and outs of fundraising law-made easy-from nonprofit law authority Bruce Hopkins

Author Bruce R. Hopkins-a leading authority on the laws regulating fundraising-offers essential, practical legal information in easy-to-understand English. His practical tips and "red flags" provide useful advice and present critical information in an efficient and comprehensible fashion.

Now your organization can be fully informed about the basic legal requirements affecting fundraising and avoid the perils lurking in the myriad tax-law traps. Fundraising Law Made Easy clearly shows you how, with everything you need to know about

  • The fundraising process
  • State charitable solicitation acts
  • Federal tax charitable giving rules
  • Requirements of the new Form 990
  • How constitutional law, governance, and IRS audit practices pertain to charitable fundraising
  • Expert advice from Bruce Hopkins, the author of more than 20 books on nonprofit counsel, including The New Form 990 and Charitable Giving Law Made Easy

Mandatory reading whether you are a charitable organization development officer, fundraising consultant, a trustee, or a director, Fundraising Law Made Easy illuminates the rules surrounding charitable giving, and authoritatively and thoroughly guides you through every aspect of its laws.

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Preface.

About the Author.

Chapter 1 Introduction to the Law of Fundraising for Charity.

Definition Of Charitable Fundraising.

Concept Of Charitable Sales.

Definition Of Charitable Contribution.

Methods Of Fundraising.

Fundraising Expenses.

Commensurate Test.

Fundraising Compensation Issues.

Step Transaction Doctrine.

Charitable Pledges.

Public Policy Considerations.

Chapter 2 Fundraisers' Law Primer.

Form Of Organization.

Organizational Tests.

Operational Test.

Primary Purpose Rule.

Principles Of Fiduciary Responsibility.

Charitable Purposes And Activities.

Recognition Of Tax Exemption.

Private Inurement Doctrine.

Private Benefit Doctrine.

Intermediate Sanctions.

Legislative Activities.

Political Campaign Activities.

Prohibited Tax Shelter Transactions.

Personal Benefit Contracts.

Governance Policies.

Summary.

Chapter 3 State Regulation of Charitable Fundraising.

Fundraising Regulation At State Level.

Charitable Solicitation Acts.

Exemptions From Solicitation Acts.

Powers Of Attorneys General.

Sanctions.

Unified Registration.

Fundraising By Means Of Internet.

Summary.

Chapter 4 Public Charities and Private Foundations.

Private Foundation Defined.

Private Operating Foundations.

Exempt Operating Foundations.

Conduit Foundations.

Nonexempt Charitable Trusts.

Private Foundation Rules.

Concept Of Public Charity.

Institutions.

Donative Publicly Supported Organizations.

Service Provider Publicly Supported Organizations.

Comparative Analysis Of Publicly Supported Charities.

Supporting Organizations.

Public Safety Testing Organizations.

Import Of Public-Private Dichotomy.

Some Statistics.

Summary.

Chapter 5 Federal Annual Reporting Requirements.

Federal Tax Law Reporting Basics.

Import Of Redesigned Form 990.

Summary Of Parts Of Redesigned Form 990.

Annual Return Schedules.

Federal And State Regulation Of Gaming.

Preparation Of Form 990 Schedule M.

Preparation Of Schedule B.

Preparation Of Other Parts Of Form 990.

Summary.

Chapter 6 Charitable Giving Rules.

Basic Concepts.

Defining Charitable Gift.

Qualified Donees.

Gifts For The Use Of Charity.

Conditional Gifts.

Gifts Of Property In General.

Valuation Of Property.

Limitations On Deductibility.

Deduction Reduction Rules.

Qualified Appreciated Stock.

Twice Basis Deductions.

Gifts Of Vehicles.

Gifts Of Intellectual Property.

Gifts Of Clothing And Household Items.

Gifts Of Taxidermy.

Partial Interest Gifts.

Gifts Of Or Using Insurance.

Planned Giving.

Administrative Matters.

Summary.

Chapter 7 Unrelated Business Rules.

Unrelated Business Law Statutory Framework.

Affected Tax-Exempt Organizations.

Conduct Of Business.

Regularly Carried On Businesses.

Related Or Unrelated?

Unrelated Business Taxable Income.

Excepted Activities.

Excepted Income.

Exceptions To Exceptions.

Exceptions To Exceptions To Exceptions.

Fundraising And Unrelated Business Rules.

Donor Recognition Programs.

Commerciality Doctrine.

Provision Of Services.

Summary.

Chapter 8 Other Federal Tax Law Regulation of Fundraising.

Gift Substantiation Requirements.

Quid Pro Quo Contributions Rules.

Disclosure Requirements.

Application For Recognition Of Exemption.

Public Charity Classifications.

Appraisal Rules.

Recordkeeping Rules.

Form 8283.

Unique Reporting Rules.

Noncharitable Fundraising Rules.

Summary.

Chapter 9 Fundraising and Constitutional Law.

Free Speech Basics.

Types Of Speech.

Police Power.

Fundraising Free Speech Principles.

Supreme Court Opinions.

Subsequent Court Opinions.

Airport Terminal Solicitations.

Door-To-Door Advocacy.

Registration Fees.

Outer Boundaries Of Speech Rights.

Fundraising And Fraud.

Due Process Rights.

Equal Protection Rights.

Delegation Of Legislative Authority.

Treatment Of Religious Organizations.

Other Constituional Law Issues.

Summary.

Chapter 10 Fundraising and Governance.

Governance Philosophy In General.

Board Fundraising Responsibilities.

Watchdog Agencies And Fundraising.

Organization Effectiveness.

Board Effectiveness.

Law Compliance.

Categories Of Expenditures.

Disclosures To Public.

Mission Statements.

Fundraising Practices.

Irs And Governance.

Perspectives On Nonprofit Governance.

Summary.

Chapter 11 Fundraising and IRS Audits.

Organization Of Irs.

Reasons For Irs Audits.

Irs Audit Issues.

Types Of Irs Audits.

Compliance Checks.

College And University Compliance Check Project.

Hardening The Target.

Winning Audit Lottery.

Coping With Examiners.

Tours.

Irs Audit Process.

Closing Agreements.

Appeals Process.

Fast-Track Settlement Program.

Retroactive Revocations.

Church Audit Rules.

Litigation.

Summary.

Chapter 12 Perspectives and Commentaries.

Charitable Fundraising And The Law.

Fundraisers And Solicitors: The Differences.

Scope Of State Law.

The Fundraiser's Contract.

Charity Auctions And Fundraising Law.

Fundraising Regulation Benefits.

Fundraising And Private Inurement.

Fundraising And Fraud.

Fundraising And Substantiation Rules.

Some Proposals For Relief.

Summary.

Index.

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BRUCE R. HOPKINS is a senior partner with the law firm Polsinelli Shughart PC. He is also the author or coauthor of more than twenty-five books, all published by Wiley, including The Law of Tax-Exempt Organizations, Ninth Edition; The New Form 990; and Nonprofit Law Made Easy. Hopkins earned his Juris Doctorate and Master of Laws degrees at the George Washington University. He has practiced law for forty years and is a member of the District of Columbia and Missouri bars.
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