[eBook Code] The Law of Fundraising (eBook Code, 5th)

Preface vii

About the Authors 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

1.4 Contemporary Regulatory Climate 7

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 15

4.2 Police Power 15

4.2A Registration and Licensing Requirements (New) 15

4.2B Charitable Purposes Revisited (New) 17

4.3 Fundraising as Free Speech 18

4.8 Other Constitutional Law Issues 20

Chapter Five Federal Regulation of Fundraising 23

5.2A Private Benefit Doctrine 23

5.3 Charitable Gift Substantiation Requirements 25

5.6 Intermediate Sanctions 34

5.7 Unrelated Business Rules 35

5.8 Exemption Application Process 40

5.11 Public Charity Classification 41

5.13 Fundraising Compensation Arrangements 42

5.14 Charitable Deduction Rules 43

5.15 Commensurate Test 45

5.18 Postal Laws 46

5.21 FTC Telemarketing Rules 46

5.22 Internet Communications 47

5.25 Political Campaign Financing 47

5.26 Fundraising Organizations 47

Chapter Six Import of Form 990 59

6.11 Schedule B 59

Chapter Eight Overviews, Perspectives, and Commentaries 63

8.1 Charitable Fundraising and the Law 63

8.8 Charity Auctions 63

8.12 Charitable Solicitations and Substantiation 64

8.12A Charitable Fundraising and Disclosure 65

8.13 Some Proposals for Relief 67

Chapter Nine Standards Enforcement by Watchdog Agencies 69

9.15 Rating the Raters 69

Appendices

Appendix D Inflation-Adjusted Insubstantiality Threshold—$50 Test 71

Appendix E Inflation-Adjusted Insubstantiality Threshold—$25 Test 73

Appendix F Inflation-Adjusted Low-Cost Article Definition 75

Tables

Cumulative Table of Cases 77

Cumulative Table of IRS Pronouncements 89

Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 91

Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 93

Table of Tax Reform Legislation 97

Cumulative Index 103