Stay abreast of the latest developments in charitable fundraising legislation and regulation
Effective fundraising has never been more important to the success of a nonprofit organization than it is today. But national- and state-level legislative and administrative control over charitable fundraising is expanding quickly.
In the newly revised Sixth Edition of The Law of Fundraising, distinguished lawyers and tax-exempt organization experts deliver a comprehensive and authoritative blueprint of the increasingly complex tangle of federal and state regulations and legislation that govern charitable fundraising in the United States. The authors explore the administrative, tax, and constitutional implications of the latest legislation, regulation, IRS pronouncements, private letter rulings, and technical advice memoranda. The book also includes:
* In-depth explorations of the anatomy of charitable fundraising, including different methods of fundraising and the roles of accountants and lawyers in the fundraising process
* Comprehensive examinations of federal and state regulation of fundraising, including the proper delegation of legislative authority and the treatment of fundraising disclosures
* Regulatory developments on the horizon, including major legislative proposals and new regulatory issues in areas including Internet fundraising
An indispensable resource for tax-exempt board members, executives, managers, fundraisers, and other leaders, the latest edition of The Law of Fundraising will earn a place in the libraries of the accountants, lawyers, and other regulated professionals who serve nonprofit organizations.
Autorentext
BRUCE R. HOPKINS, JD, LLM, was the principal of the Bruce R. Hopkins Law Firm, LLC in Kansas City, Missouri. His practice was concentrated on the representation of tax-exempt organizations. Hopkins was Chair of the Committee on Exempt Organizations, Tax Section of the American Bar Association and the Series Editor of Wiley's Nonprofit Law, Finance, and Management Series.
ALICIA BECK, JD, LLM, is the Philanthropy Director at UMB Bank in Kansas City, Missouri. She assists individual clients, families, and prospects with charitable planning and planned giving options that enable long-term impact on their communities.
Inhalt
Preface xi
1 Government Regulation of Fundraising for Charity 1
§1.1 Charitable Sector and American Political Philosophy 2
§1.2 Charitable Fundraising: A Portrait 9
§ 1.3 Evolution of Government Regulation of Fundraising 10
§1.4 Contemporary Regulatory Climate 16
2 Anatomy of Charitable Fundraising 21
§ 2.1 Scope of Term Charitable Organization 22
§ 2.2 Methods of Fundraising 25
§ 2.3 Role of Fundraising Professional 36
§ 2.4 Role of Accountant 40
§ 2.5 Role of Lawyer 42
§ 2.6 Viewpoint of Regulators 43
§ 2.7 Viewpoint of a Regulated Professional 44
§ 2.8 Coping with Regulation: A System for the
Fundraising Charity 46
3 States' Charitable Solicitation Acts 49
§ 3.1 Summary 50
§ 3.2 Definitions 50
§ 3.3 Preapproval 60
§ 3.4 Annual Reporting 64
§ 3.5 Exemptions 65
§ 3.6 Regulation of Professional Fundraisers 72
§ 3.7 Regulation of Professional Solicitors 73
§ 3.8 Regulation of Commercial Coventurers 73
§ 3.9 Limitations on Fundraising Costs 74
§ 3.10 Availability of Records 76
§ 3.11 Contracts 77
§ 3.12 Registered Agent Requirements 78
§ 3.13 Prohibited Acts 78
§ 3.14 Regulatory Prohibitions 80
§ 3.15 Disclosure Statements and Legends 80
§ 3.16 Reciprocal Agreements 81
§ 3.17 Solicitation Notice Requirements 82
§ 3.18 Fiduciary Relationships 83
§ 3.19 Powers of Attorney General 83
§3.20 Miscellaneous Provisions 84
§3.21 Sanctions 85
§3.22 Unified Registration 85
§3.23 Other Laws 86
§3.24 Prospect of Law Changes 88
4 State Regulation of Fundraising
§4.1 Regulation of Fundraising Costs 92
§4.2 Police Power 114
§4.3 Fundraising as Free Speech 120
§4.4 Due Process Rights 164
§4.5 Equal Protection Rights 166
§4.6 Delegation of Legislative Authority 170
§4.7 Treatment of Religious Organizations 175
§4.8 Other Constitutional Law Issues 186
§ 4.9 Exemption for Membership Groups 187
§4.10 Defining Professional Fundraiser and Professional Solicitor 189
§4.11 Direct-Mail Fundraising Guidelines 191
§4.12 Registration Fees 195
§4.13 Fundraising Over Internet 198
§4.14 Conclusions 210
5 Federal Regulation of Fundraising 211
§5.1 Federal Regulation of Fundraising: How It All Began 213
§5.2 Fundraising Disclosure by Charitable Organizations 221
§5.3 Charitable Gift Substantiation Requirements 225
§5.4 Quid Pro Quo Contribution Rules 233
§5.5 Fundraising Disclosure by Noncharitable Organizations 237
§5.6 Intermediate Sanctions 241
§5.7 Unrelated Business Rules 252
§5.8 Exemption Application Process 293
§5.9 Reporting Requirements 301
§5.10 Lobbying Restrictions 301
§5.11 Public Charity Classifications 305
§5.12 School Record-Retention Requirements 311
§5.13 Fundraising Compensation Arrangements 313
§5.14 Charitable Deduction Rules 320
§5.15 Commensurate Test 346
§5.16 Special Events and Corporate Sponsorships 352
§5.17 Appraisers and Penalties 356
§5.18 Postal Laws 358
§5.19 Antitrust Laws 371
§5.20 Securities Laws 372
§5.21 FTC Telemarketing Rules 375
§5.22 Internet Communications 381
§ 5.23 Health Insurance Portability and Accountability Act Regulations 387
§ 5.24 IRS Examination Guidelines 388
§ 5.25 Political Campaign Financing 392
6 Federal Regulation of Fundraising: Other Law Matters 423
§ 6.1 PRIVATE BENEFIT DOCTRINE
§ 6.2 EXEMPTION APPLICATION PROCESS
§ 6.3 LOBBYING RESTRICTIONS LAW
§ 6.4 PUB...