Details

Subject(s)

• Fund raising—Law and legislation—United States [Browse]
• Charitable uses, trusts, and foundations—United States [Browse]

Author

• Beck, Alicia M., 1984- [Browse]

Summary note

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.

Notes

Includes index.

Bibliographic references

Includes bibliographical references and index.

Source of description

Description based on print version record.

Contents

• Cover
• Title Page
• Copyright Page
• Contents
• A Letter to the Reader
• Preface
• Chapter 1 Government Regulation of Fundraising for Charity
• 1.1 Charitable Sector and American Political Philosophy
• 1.2 Charitable Fundraising: A Portrait
• (a) Scope of Charitable Giving in General
• (b) Noncash Gifts Statistics
• (c) Online Charitable Fundraising
• 1.3 Brief History of Government Regulation of Fundraising
• 1.4 Contemporary Regulatory Climate
• Chapter 2 Anatomy of Charitable Fundraising
• 2.1 Scope of Term Charitable Organization
• 2.2 Methods of Fundraising
• (a) Annual Giving Programs
• (b) Special‐Purpose Programs
• (c) Estate Planning Programs
• (d) Reasonable Costs of Fundraising
• 2.3 Role of a Fundraising Professional
• (a) Types of Professional Fundraisers
• (b) Professional Associations
• (c) Accreditation and Certification
• (d) Standards of Conduct and Professional Practice
• 2.4 Role of an Accountant
• (a) Generally Accepted Accounting Principles
• (b) Financial Reporting Requirements
• (c) Financial Management
• 2.5 Role of a Lawyer
• 2.6 Viewpoint of Regulators
• 2.7 Viewpoint of a Regulated Professional
• 2.8 Coping with Regulation: A System for the Fundraising Charity
• (a) Monitoring of Compliance Requirements
• (b) Public Relations
• (c) Record Keeping and Financial Data
• Chapter 3 States' Charitable Solicitation Acts
• 3.1 Summary
• 3.2 Definitions
• (a) Charitable
• (b) Charitable Organization
• (c) Solicitation
• (d) Sale
• (e) Contribution
• (f) Membership
• (g) Professional Fundraiser
• (h) Professional Solicitor
• (i) Fundraising
• (j) Commercial Coventurer
• (k) Administrative Agency
• 3.3 Preapproval
• 3.4 Annual Reporting
• 3.5 Exemptions
• (a) Churches
• (b) Other Religious Organizations
• (c) Educational Institutions.
• (d) Libraries
• (e) Museums
• (f) Health Care Institutions
• (g) Other Health Care Provider Organizations
• (h) Membership Organizations
• (i) Small Solicitations
• (j) Solicitations for Specified Individuals
• (k) Political Organizations
• (l) Veterans' Organizations
• (m) Named Organizations
• (n) Other Categories of Exempted Organizations
• 3.6 Regulation of Professional Fundraisers
• 3.7 Regulation of Professional Solicitors
• 3.8 Regulation of Commercial Coventurers
• 3.9 Limitations on Fundraising Costs
• 3.10 Availability of Records
• 3.11 Contracts
• 3.12 Registered Agent Requirements
• 3.13 Prohibited Acts
• 3.14 Regulatory Prohibitions
• 3.15 Disclosure Statements and Legends
• 3.16 Reciprocal Agreements
• 3.17 Solicitation Notice Requirements
• 3.18 Fiduciary Relationships
• 3.19 Powers of Attorney General
• 3.20 Miscellaneous Provisions
• 3.21 Sanctions
• 3.22 Unified Registration
• 3.23 Other Laws
• 3.24 Prospect of Law Changes
• Chapter 4 State Regulation of Fundraising
• 4.1 Regulation of Fundraising Costs
• (a) The Disclosure Dilemma
• (b) The Fundraising Cost Percentage Approach
• (c) Fundraising Cost Line Item Approach
• (d) Floating Average Approach
• (e) Pluralization Approach
• (f) Average Gift Size Factor
• (g) Regulated Disclosure Approach
• (h) Factors Affecting Fundraising Costs
• (i) Joint Cost Allocations
• 4.2 Police Power
• 4.3 Registration and Licensing Requirements
• 4.4 Charitable Purposes Revisited
• 4.5 Fundraising as Free Speech
• (a) State of Law before 1980 Supreme Court Decision
• (b) Free Speech Principles in Fundraising Context
• (c) State of Law Subsequent to Supreme Court Decisions
• (d) Airport Terminal Solicitations
• (e) Door‐to‐Door Advocacy
• (f) Outer Boundaries of Doctrine.
• (g) Interplay between Fundraising Regulation and Prosecution of Fraud
• 4.6 Due Process Rights
• 4.7 Equal Protection Rights
• 4.8 Delegation of Legislative Authority
• 4.9 Treatment of Religious Organizations
• (a) Basic Concepts
• (b) Constitutionality of Exemption
• 4.10 Other Constitutional Law Issues
• 4.11 Exemption for Membership Organizations
• 4.12 Defining Professional Fundraiser and Professional Solicitor
• 4.13 Direct‐Mail Fundraising Guidelines
• 4.14 Registration Fees
• 4.15 Fundraising by Means of the Internet
• (a) Internet Fundraising in General534
• (b) Charleston Principles
• (c) Internet Fundraising-Some Specifics
• 4.16 Conclusions
• Chapter 5 Federal Regulation of Fundraising
• 5.1 Federal Regulation of Fundraising: How It Began
• (a) History
• (b) Special Emphasis Program
• (c) Checksheet
• (d) Audit Guidance
• (e) Perspective
• 5.2 Fundraising Disclosure by Charitable Organizations
• 5.3 Record‐Keeping Law
• 5.4 Charitable Gift Substantiation Law
• (a) 250 Threshold Law
• (b) Donee Substantiation Law
• (c) Nondonee Letter Substantiation
• (d) Other Substantiation Law
• 5.5 Quid Pro Quo Contribution Law
• 5.6 Fundraising Disclosure by Noncharitable Organizations
• 5.7 Excess Benefit Transactions Law
• (a) Basic Concepts of Intermediate Sanctions
• (b) Excess Benefit Transactions Law as Applied to Fundraising
• 5.8 Unrelated Business Law
• (a) Basic Concepts of Unrelated Income Taxation
• (b) Unrelated Income Law as Applied to Fundraising
• 5.9 Commensurate Test
• (a) Facts of the TAM
• (b) Law and Analysis in the TAM
• (c) Perspective
• 5.10 Appraisal Law
• (a) Overview
• (b) Definition of Qualified Appraisal
• (c) Definition of Qualified Appraiser
• (d) Substantial Compliance Doctrine
• 5.11 Reporting Law.
• (a) Annual Information Returns
• (b) Reporting Law Concerning Property Dispositions
• 5.12 Federal Tax Penalties
• (a) Accuracy‐Related Penalties
• (b) Aiding and Abetting Penalty
• (c) Penalty Attributable to Incorrect Appraisals
• (d) Abusive Tax Shelter Promotion Penalty
• (e) Fraud Penalty
• (f) Additional Penalties
• Chapter 6 Federal Regulation of Fundraising
• 6.1 Private Benefit Doctrine
• 6.2 Exemption Application Process
• (a) Recognition of Tax‐Exempt Status
• (b) Application Procedure
• (c) The Application
• 6.3 Lobbying Restrictions Law
• 6.4 Public Charity Classifications
• (a) Public Charities in General
• (b) Public Support Rules
• (c) Supporting Organizations
• 6.5 School Record‐Retention Law
• 6.6 Fundraising Compensation Law
• 6.7 Charitable Deduction Law
• (a) Meaning of Contribution
• (b) Qualified Donees
• (c) Gift Properties
• (d) Percentage Limitations
• (e) Deduction Reduction Law
• (f) Twice‐Basis Deductions
• (g) Partial Interest Contributions
• (h) Contributions of Certain Fractional Interests
• (i) Contributions of Intellectual Property
• (j) Contributions of Vehicles
• (k) Noncharitable Donees
• 6.8 Special Events and Corporate Sponsorships
• (a) Special Events
• (b) Donor Recognition Programs in General
• 6.9 Postal Laws
• (a) Introduction
• (b) Qualifying Organizations
• (c) Nonqualifying Organizations
• (d) Application for Authorization
• (e) Eligible and Ineligible Matter
• (f) Postage Statement
• 6.10 Antitrust Laws
• 6.11 Securities Laws
• 6.12 FTC Telemarketing Rules
• 6.13 Internet Communications
• (b) IRS Request for Comments
• (c) Internet Communications Issues
• 6.14 Health Insurance Portability and Accountability Act Law
• 6.15 Political Campaign Financing
• (a) Overview of Federal Election Law.
• (b) Federal Election Commission
• (c) Free Speech Principles Overview
• (d) Contribution and Expenditure Limitations
• (e) Political Committees
• (f) Limitations on Contributions
• (g) Corporate Independent Expenditures
• (h) Soft Money Restrictions
• (i) Disclosure Requirements
• (j) Coordinated Communications and Expenditures
• (k) Reporting of Independent Expenditures
• (l) Establishment and Maintenance of Segregated Funds
• (m) Political Campaign Financing and Exempt Organizations
• 6.16 Charitable Fundraising Organizations
• (a) General Principles
• (b) Application of Commensurate Test
• (c) Other Exemption Issues
• 6.17 House of Representatives Memorandum
• Chapter 7 Import of Form 990
• 7.1 Form 990 Series Basics
• (a) Various Forms
• (b) Filing Exceptions
• (c) Filing Due Dates
• (d) Penalties
• (e) Disclosure Requirements
• 7.2 IRS Guiding Principles
• 7.3 Import of Form 990
• 7.4 Summary of Parts of Form 990
• (a) Part I (Summary)
• (b) Part II
• (c) Part III
• (d) Part IV
• (e) Part V
• (f) Part VI
• (g) Part VII
• (h) Parts VIII-XI
• 7.5 Preparation of Form 990, Part I22
• 7.6 Summary of Form 990 Schedules
• (a) Schedule A
• (b) Schedule B
• (c) Schedule C
• (d) Schedule D
• (e) Schedule E
• (f) Schedule F
• (g) Schedule G
• (h) Schedule H
• (i) Schedule I
• (j) Schedule J
• (k) Schedule K
• (l) Schedule L
• (m) Schedule M
• (n) Schedule N
• (o) Schedule O
• (p) Schedule R
• 7.7 Form 990‐EZ
• 7.8 Instructions
• 7.9 Federal and State Regulation of Gaming
• (a) Definitions
• (b) Law in General
• 7.10 Schedule B
• (b) Reporting Thresholds
• (c) Group Returns
• (d) Disclosure Considerations
• 7.11 Preparation of Form 990 Schedule G
• (a) Part I (Professional Fundraising Expenses)
• (b) Part II (Fundraising Events).
• (c) Part III (Gaming).

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ISBN

• 1-119-87345-2
• 1-119-87346-0

OCLC

1294151705

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