Bruce R. Hopkins, Alicia M. Beck

The Law of Fundraising (eBook, PDF)

2019 Cumulative Supplement

• Format: PDF

Produktbeschreibung

Untangle the web of fundraising regulations, with the latest updates for 2019 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 2019, 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.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 128
• Erscheinungstermin: 10. April 2019
• Englisch
• ISBN-13: 9781119539780
• Artikelnr.: 56301895

Autorenporträt

Bruce R. Hopkins practices law with the Bruce R. Hopkins Law Firm, LLC, in Kansas City, Missouri. His practice concentrates on the representation of charitable and other tax-exempt organizations, ranging over the entirety of law matters involving exempt organizations, with emphasis on fundraising law issues, charitable giving (including planned giving), the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, governance and the law, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint-venture planning, tax shelter involvement, review of annual information returns, and Internet communications developments. Alicia M. Beck is an associate in the law firm of Polsinelli PC, practicing in the firm's Kansas City, Missouri, office. She specializes in advising nonprofit entities. Her clients include national hospital systems, research organizations, private foundations, colleges, universities, associations, social welfare organizations, and governmental entities. Ms. Beck assists these clients with formation, structure, and operational issues, including fundraising regulation. She also has experience with various tax restructuring issues relating to international entities. Ms. Beck received her JD degree from the University of Kansas School of Law. Ms. Beck received an LLM in taxation from Northwestern University. She received a BA in Supply and Value Chain Management from Texas Christian University. She is a member of the bars of the states of Illinois, Kansas, and Missouri. She was also selected a 2015 Kansas and Missouri Rising Star for Tax Law.

Inhaltsangabe

A Letter to the Reader ix

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 8

1.3 Brief History of Government Regulation of Fundraising 12

1.4 Contemporary Regulatory Climate 22

2 Anatomy of Charitable Fundraising 29

2.1 Scope of Term Charitable Organization 30

2.2 Methods of Fundraising 33

2.3 Role of a Fundraising Professional 44

2.4 Role of an Accountant 48

2.5 Role of a Lawyer 50

2.6 Viewpoint of Regulators 51

2.7 Viewpoint of a Regulated Professional 52

2.8 Coping with Regulation: A System for the Fundraising Charity 54

3 States' Charitable Solicitation Acts 57

3.1 Summary 58

3.2 Definitions 58

3.3 Preapproval 68

3.4 Annual Reporting 72

3.5 Exemptions 73

3.6 Regulation of Professional Fundraisers 80

3.7 Regulation of Professional Solicitors 81

3.8 Regulation of Commercial Coventurers 81

3.9 Limitations on Fundraising Costs 82

3.10 Availability of Records 84

3.11 Contracts 85

3.12 Registered Agent Requirements 86

3.13 Prohibited Acts 86

3.14 Regulatory Prohibitions 88

3.15 Disclosure Statements and Legends 88

3.16 Reciprocal Agreements 89

3.17 Solicitation Notice Requirements 90

3.18 Fiduciary Relationships 91

3.19 Powers of Attorney General 91

3.20 Miscellaneous Provisions 92

3.21 Sanctions 93

3.22 Unified Registration 93

3.23 Other Laws 94

3.24 Prospect of Law Changes 96

4 State Regulation of Fundraising 99

4.1 Regulation of Fundraising Costs 100

4.2 Police Power 122

4.3 Registration and Licensing Requirements 128

4.4 Charitable Purposes Revisited 129

4.5 Fundraising as Free Speech 130

4.6 Due Process Rights 177

4.7 Equal Protection Rights 179

4.8 Delegation of Legislative Authority 183

4.9 Treatment of Religious Organizations 188

4.10 Other Constitutional Law Issues 199

4.11 Exemption for Membership Organizations 200

4.12 Defining Professional Fundraiser and Professional Solicitor 202

4.13 Direct-Mail Fundraising Guidelines 204

4.14 Registration Fees 208

4.15 Fundraising by Means of the Internet 211

4.16 Conclusions 223

5 Federal Regulation of Fundraising: Administrative Matters 225

5.1 Federal Regulation of Fundraising: How It Began 227

5.2 Fundraising Disclosure by Charitable Organizations 234

5.3 Record-Keeping Law 237

5.4 Charitable Gift Substantiation Law 238

5.5 Quid Pro Quo Contribution Law 251

5.6 Fundraising Disclosure by Noncharitable Organizations 255

5.7 Excess Benefit Transactions Law 259

5.8 Unrelated Business Law 272

5.9 Commensurate Test 315

5.10 Appraisal Law 320

5.11 Reporting Law 331

5.12 Federal Tax Penalties 334

6 Federal Regulation of Fundraising: Other Law Matters 347

6.1 Private Benefit Doctrine 348

6.2 Exemption Application Process 350

6.3 Lobbying Restrictions Law 356

6.4 Public Charity Classifications 360

6.5 School Record-Retention Law 366

6.6 Fundraising Compensat