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The Law of Fundraising, 2018 Cumulative Supplement, 5th Edition

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The Law of Fundraising, 2018 Cumulative Supplement, 5th Edition

Bruce R. Hopkins, Alicia M. Beck

ISBN: 978-1-119-48659-6 March 2018 112 Pages

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Untangle the web of fundraising regulations, with the latest updates for 2018

The Law of Fundraising is the definitive reference by the field's most respected authority, and the only book to tackle the increasingly complex maze of federal and state fundraising regulations. Updated to cover the latest changes to fundraising law for 2018, this book includes new coverage of donor-advised funds, international fundraising, and the IRS's charitable spending initiative alongside updates on Form 990, political fundraising, and more. Both state and federal regulations are covered with an emphasis on administrative, tax, and constitutional law, alongside expert discussion on compliance issues, trends, and upcoming legislation. Accessible language aids in conceptual understanding, while extensive tables of cases, IRS rulings and pronouncements, checklists, and sample forms facilitate correct application. The companion website features additional tables, appendices, IRS guidelines, and other useful documents, providing attorneys, accountants, and nonprofit professionals with a rich toolkit for ensuring compliance.

With all topics pertaining to finance under increasing federal scrutiny, laws surrounding fundraising are becoming increasingly difficult to parse. Mistakes can impact the nonprofit's bottom line, so keeping up-to-date is crucial; this book provides a comprehensive reference to the latest developments, along with expert forecasting of what is to come.

  • Understand the latest state and federal laws surrounding fundraising activities
  • Learn how the law governs Internet fundraising and other emerging issues
  • Get up to date on the new rules surrounding donor-advised funds and international fundraising
  • Examine prospective laws, regulatory trends, and how new rules impact fundraising professionals

Fundraising is critical to the nonprofit's ability to carry out their mission, yet the regulatory tangle at both the state and federal level can be a nightmare to navigate. The Law of Fundraising streamlines compliance with the latest legal developments and invaluable tools for application.

Preface vii

About the Authors xi

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

§ 1.4 Contemporary Regulatory Climate 6

Chapter Two Anatomy of Charitable Fundraising 9

Chapter Three States’ Charitable Solicitation Acts 11

§ 3.2 Definitions 11

§ 3.4 Annual Reporting 11

§ 3.20 Miscellaneous Provisions 12

*§ 3.22 Unified Registration 12

Chapter Four State Regulation of Fundraising 13

§ 4.2 Police Power 13

§ 4.2A Registration and Licensing Requirements (New) 13

§ 4.2B Charitable Purposes Revisited (New) 15

*§ 4.3 Fundraising as Free Speech 15

§ 4.8 Other Constitutional Law Issues 18

Chapter Five Federal Regulation of Fundraising 19

*§ 5.2A Private Benefit Doctrine 19

*§ 5.3 Charitable Gift Substantiation Requirements 20

*§ 5.6 Intermediate Sanctions 29

*§ 5.7 Unrelated Business Rules 30

*§ 5.8 Exemption Application Process 32

*§ 5.11 Public Charity Classification 33

§ 5.13 Fundraising Compensation Arrangements 34

*§ 5.14 Charitable Deduction Rules 35

§ 5.15 Commensurate Test 35

§ 5.18 Postal Laws 36

§ 5.22 Internet Communications 36

§ 5.25 Political Campaign Financing 36

*§ 5.26 Fundraising Organizations 36

Chapter Six Import of Form 990 49

*§ 6.11 Schedule B 49

Chapter Eight Overviews, Perspectives, and Commentaries 51

*§ 8.1 Charitable Fundraising and the Law 51

§ 8.8 Charity Auctions 51

*§ 8.12 Charitable Solicitations and Substantiation 52

*§ 8.12A Charitable Fundraising and Disclosure 53

§ 8.13 Some Proposals for Relief 55

Chapter Nine Standards Enforcement by Watchdog Agencies 57

§ 9.15 Rating the Raters 57


Appendix D Inflation-Adjusted Insubstantiality Threshold—$50 Test 59

Appendix E Inflation-Adjusted Insubstantiality Threshold—$25 Test 61

Appendix F Inflation-Adjusted Low-Cost Article Definition 63

Cumulative Table of Cases 65

Cumulative Table of IRS Pronouncements 75

Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 77

Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 79

Table of Tax Reform Legislation 83

Cumulative Index 89