Fundraising Law Made Easy
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.
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 Compensation Issues.
Step Transaction Doctrine.
Public Policy Considerations.
Chapter 2 Fundraisers' Law Primer.
Form Of Organization.
Primary Purpose Rule.
Principles Of Fiduciary Responsibility.
Charitable Purposes And Activities.
Recognition Of Tax Exemption.
Private Inurement Doctrine.
Private Benefit Doctrine.
Political Campaign Activities.
Prohibited Tax Shelter Transactions.
Personal Benefit Contracts.
Chapter 3 State Regulation of Charitable Fundraising.
Fundraising Regulation At State Level.
Charitable Solicitation Acts.
Exemptions From Solicitation Acts.
Powers Of Attorneys General.
Fundraising By Means Of Internet.
Chapter 4 Public Charities and Private Foundations.
Private Foundation Defined.
Private Operating Foundations.
Exempt Operating Foundations.
Nonexempt Charitable Trusts.
Private Foundation Rules.
Concept Of Public Charity.
Donative Publicly Supported Organizations.
Service Provider Publicly Supported Organizations.
Comparative Analysis Of Publicly Supported Charities.
Public Safety Testing Organizations.
Import Of Public-Private Dichotomy.
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.
Chapter 6 Charitable Giving Rules.
Defining Charitable Gift.
Gifts For The Use Of Charity.
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.
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.
Exceptions To Exceptions.
Exceptions To Exceptions To Exceptions.
Fundraising And Unrelated Business Rules.
Donor Recognition Programs.
Provision Of Services.
Chapter 8 Other Federal Tax Law Regulation of Fundraising.
Gift Substantiation Requirements.
Quid Pro Quo Contributions Rules.
Application For Recognition Of Exemption.
Public Charity Classifications.
Unique Reporting Rules.
Noncharitable Fundraising Rules.
Chapter 9 Fundraising and Constitutional Law.
Free Speech Basics.
Types Of Speech.
Fundraising Free Speech Principles.
Supreme Court Opinions.
Subsequent Court Opinions.
Airport Terminal Solicitations.
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.
Chapter 10 Fundraising and Governance.
Governance Philosophy In General.
Board Fundraising Responsibilities.
Watchdog Agencies And Fundraising.
Categories Of Expenditures.
Disclosures To Public.
Irs And Governance.
Perspectives On Nonprofit Governance.
Chapter 11 Fundraising and IRS Audits.
Organization Of Irs.
Reasons For Irs Audits.
Irs Audit Issues.
Types Of Irs Audits.
College And University Compliance Check Project.
Hardening The Target.
Winning Audit Lottery.
Coping With Examiners.
Irs Audit Process.
Fast-Track Settlement Program.
Church Audit Rules.
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.