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The Law of Fundraising, 2016 Supplement, 5th Edition



The Law of Fundraising, 2016 Supplement, 5th Edition

Bruce R. Hopkins, Alicia M. Kirkpatrick

ISBN: 978-1-119-23841-6 March 2016 96 Pages

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The latest developments in fundraising law, with expert insight and practical tools

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.

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


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


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