The Law of Fundraising, 6th Edition

The Law of Fundraising, 6th Edition

by Bruce R. Hopkins, Alicia M. Beck
Released April 2022
Publisher(s): Wiley
ISBN: 9781119873440

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Book description

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.

Table of contents

  1. Cover
  2. Title Page
  3. Copyright
  4. A Letter to the Reader
  5. Preface
  6. CHAPTER ONE: Government Regulation of Fundraising for Charity
    1. § 1.1 CHARITABLE SECTOR AND AMERICAN POLITICAL PHILOSOPHY
    2. § 1.2 CHARITABLE FUNDRAISING: A PORTRAIT
    3. § 1.3 BRIEF HISTORY OF GOVERNMENT REGULATION OF FUNDRAISING
    4. § 1.4 CONTEMPORARY REGULATORY CLIMATE
    5. NOTES
  7. CHAPTER TWO: Anatomy of Charitable Fundraising
    1. § 2.1 SCOPE OF TERM CHARITABLE ORGANIZATION
    2. § 2.2 METHODS OF FUNDRAISING
    3. § 2.3 ROLE OF A FUNDRAISING PROFESSIONAL
    4. § 2.4 ROLE OF AN ACCOUNTANT
    5. § 2.5 ROLE OF A LAWYER
    6. § 2.6 VIEWPOINT OF REGULATORS
    7. § 2.7 VIEWPOINT OF A REGULATED PROFESSIONAL
    8. § 2.8 COPING WITH REGULATION: A SYSTEM FOR THE FUNDRAISING CHARITY
    9. NOTES
  8. CHAPTER THREE: States' Charitable Solicitation Acts
    1. § 3.1 SUMMARY
    2. § 3.2 DEFINITIONS
    3. § 3.3 PREAPPROVAL
    4. § 3.4 ANNUAL REPORTING
    5. § 3.5 EXEMPTIONS
    6. § 3.6 REGULATION OF PROFESSIONAL FUNDRAISERS
    7. § 3.7 REGULATION OF PROFESSIONAL SOLICITORS
    8. § 3.8 REGULATION OF COMMERCIAL COVENTURERS
    9. § 3.9 LIMITATIONS ON FUNDRAISING COSTS
    10. § 3.10 AVAILABILITY OF RECORDS
    11. § 3.11 CONTRACTS
    12. § 3.12 REGISTERED AGENT REQUIREMENTS
    13. § 3.13 PROHIBITED ACTS
    14. § 3.14 REGULATORY PROHIBITIONS
    15. § 3.15 DISCLOSURE STATEMENTS AND LEGENDS
    16. § 3.16 RECIPROCAL AGREEMENTS
    17. § 3.17 SOLICITATION NOTICE REQUIREMENTS
    18. § 3.18 FIDUCIARY RELATIONSHIPS
    19. § 3.19 POWERS OF ATTORNEY GENERAL
    20. § 3.20 MISCELLANEOUS PROVISIONS
    21. § 3.21 SANCTIONS
    22. § 3.22 UNIFIED REGISTRATION
    23. § 3.23 OTHER LAWS
    24. § 3.24 PROSPECT OF LAW CHANGES
    25. NOTES
  9. CHAPTER FOUR: State Regulation of Fundraising
    1. § 4.1 REGULATION OF FUNDRAISING COSTS
    2. § 4.2 POLICE POWER
    3. § 4.3 REGISTRATION AND LICENSING REQUIREMENTS
    4. § 4.4 CHARITABLE PURPOSES REVISITED
    5. § 4.5 FUNDRAISING AS FREE SPEECH
    6. § 4.6 DUE PROCESS RIGHTS
    7. § 4.7 EQUAL PROTECTION RIGHTS
    8. § 4.8 DELEGATION OF LEGISLATIVE AUTHORITY
    9. § 4.9 TREATMENT OF RELIGIOUS ORGANIZATIONS
    10. § 4.10 OTHER CONSTITUTIONAL LAW ISSUES
    11. § 4.11 EXEMPTION FOR MEMBERSHIP ORGANIZATIONS
    12. § 4.12 DEFINING PROFESSIONAL FUNDRAISER AND PROFESSIONAL SOLICITOR
    13. § 4.13 DIRECT-MAIL FUNDRAISING GUIDELINES
    14. § 4.14 REGISTRATION FEES
    15. § 4.15 FUNDRAISING BY MEANS OF THE INTERNET
    16. § 4.16 CONCLUSIONS
    17. NOTES
  10. CHAPTER FIVE: Federal Regulation of Fundraising
    1. § 5.1 FEDERAL REGULATION OF FUNDRAISING: HOW IT BEGAN
    2. § 5.2 FUNDRAISING DISCLOSURE BY CHARITABLE ORGANIZATIONS
    3. § 5.3 RECORD-KEEPING LAW
    4. § 5.4 CHARITABLE GIFT SUBSTANTIATION LAW
    5. § 5.5 QUID PRO QUO CONTRIBUTION LAW
    6. § 5.6 FUNDRAISING DISCLOSURE BY NONCHARITABLE ORGANIZATIONS
    7. § 5.7 EXCESS BENEFIT TRANSACTIONS LAW
    8. § 5.8 UNRELATED BUSINESS LAW
    9. § 5.9 COMMENSURATE TEST
    10. § 5.10 APPRAISAL LAW
    11. § 5.11 REPORTING LAW
    12. § 5.12 FEDERAL TAX PENALTIES
    13. NOTES
  11. CHAPTER SIX: Federal Regulation of Fundraising
    1. § 6.1 PRIVATE BENEFIT DOCTRINE
    2. § 6.2 EXEMPTION APPLICATION PROCESS
    3. § 6.3 LOBBYING RESTRICTIONS LAW
    4. § 6.4 PUBLIC CHARITY CLASSIFICATIONS
    5. § 6.5 SCHOOL RECORD-RETENTION LAW
    6. § 6.6 FUNDRAISING COMPENSATION LAW
    7. § 6.7 CHARITABLE DEDUCTION LAW
    8. § 6.8 SPECIAL EVENTS AND CORPORATE SPONSORSHIPS
    9. § 6.9 POSTAL LAWS
    10. § 6.10 ANTITRUST LAWS
    11. § 6.11 SECURITIES LAWS
    12. § 6.12 FTC TELEMARKETING RULES
    13. § 6.13 INTERNET COMMUNICATIONS
    14. § 6.14 HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT LAW
    15. § 6.15 POLITICAL CAMPAIGN FINANCING
    16. § 6.16 CHARITABLE FUNDRAISING ORGANIZATIONS
    17. § 6.17 HOUSE OF REPRESENTATIVES MEMORANDUM
    18. NOTES
  12. CHAPTER SEVEN: Import of Form 990
    1. § 7.1 FORM 990 SERIES BASICS
    2. § 7.2 IRS GUIDING PRINCIPLES
    3. § 7.3 IMPORT OF FORM 990
    4. § 7.4 SUMMARY OF PARTS OF FORM 990
    5. § 7.5 PREPARATION OF FORM 990, PART I
    6. § 7.6 SUMMARY OF FORM 990 SCHEDULES
    7. § 7.7 FORM 990-EZ
    8. § 7.8 INSTRUCTIONS
    9. § 7.9 FEDERAL AND STATE REGULATION OF GAMING
    10. § 7.10 SCHEDULE B
    11. § 7.11 PREPARATION OF FORM 990 SCHEDULE G
    12. § 7.12 PREPARATION OF OTHER PARTS OF FORM 990
    13. § 7.13 PREPARATION OF FORM 990 SCHEDULE M
    14. § 7.14 ANNUAL FILING REQUIREMENT AND TAX-EXEMPT STATUS
    15. NOTES
  13. CHAPTER EIGHT: Prospective Federal Regulation of Fundraising
    1. § 8.1 INTRODUCTION
    2. § 8.2 MAJOR LEGISLATIVE PROPOSALS
    3. § 8.3 REGULATORY ISSUES
    4. § 8.4 CONTEMPORARY DEVELOPMENTS AND PROSPECTS
    5. NOTES
  14. CHAPTER NINE: Standards Setting and Enforcement by Watchdog Agencies
    1. § 9.1 OVERVIEW OF NONGOVERNMENTAL REGULATION
    2. § 9.2 ROLE OF AN INDEPENDENT MONITORING ORGANIZATION
    3. § 9.3 STANDARDS APPLIED BY WATCHDOG AGENCIES
    4. § 9.4 PHILANTHROPIC ADVISORY SERVICE STANDARDS
    5. § 9.5 BBB WISE GIVING ALLIANCE STANDARDS
    6. § 9.6 EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY STANDARDS
    7. § 9.7 STANDARDS FOR EXCELLENCE INSTITUTE STANDARDS
    8. § 9.8 PANEL ON NONPROFIT SECTOR FUNDRAISING PRINCIPLES
    9. § 9.9 CHARITY NAVIGATOR STANDARDS
    10. § 9.10 CHARITYWATCH STANDARDS
    11. § 9.11 STANDARDS ENFORCEMENT
    12. § 9.12 COMMENTARY
    13. § 9.13 A WATCHDOG AGENCY'S RESPONSE TO COMMENTARY
    14. § 9.14 REPLY TO RESPONSE
    15. § 9.15 RATING THE RATERS
    16. NOTES
  15. CHAPTER TEN: Overviews, Perspectives, and Commentaries
    1. § 10.1 CHARITABLE FUNDRAISING AND THE LAW
    2. § 10.2 DEFINING A FUNDRAISING PROFESSIONAL
    3. § 10.3 PROFESSIONAL SOLICITORS: ROLE OF TELEMARKETING
    4. § 10.4 CHARITABLE SALES PROMOTIONS
    5. § 10.5 REGULATION UNLIMITED: PROHIBITED ACTS
    6. § 10.6 FUNDRAISER'S CONTRACT
    7. § 10.7 A MODEL LAW
    8. § 10.8 CHARITY AUCTIONS
    9. § 10.9 COURT OPINION CONCERNING SLIDING-SCALE REGISTRATION FEES
    10. § 10.10 CHARITABLE SOLICITATIONS AND THE INTERNET
    11. § 10.11 CHARITABLE SOLICITATIONS AND FRAUD
    12. § 10.12 CHARITABLE SOLICITATIONS AND SUBSTANTIATION
    13. § 10.13 UNCONSTITUTIONALITY OF STATE DONOR IDENTITY DISCLOSURE
    14. § 10.14 FUNDRAISING AND DONOR-ADVISED FUNDS
    15. § 10.15 SOME PROPOSALS FOR RELIEF
    16. § 10.16 A LOOK AHEAD
    17. NOTES
  16. About the Authors
  17. Online Resources
  18. Index
  19. End User License Agreement

Product information

  • Title: The Law of Fundraising, 6th Edition
  • Author(s): Bruce R. Hopkins, Alicia M. Beck
  • Release date: April 2022
  • Publisher(s): Wiley
  • ISBN: 9781119873440