The Law of Fundraising, 6th Edition

CHAPTER SIXFederal Regulation of Fundraising: Other Law Matters

• § 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
    • (i) Introduction
    • (ii) Qualified Sponsorship Payments
• § 6.9 Postal Laws
  • (a) Introduction
  • (b) Qualifying Organizations
    • (i) Religious Organizations
    • (ii) Educational Organizations
    • (iii) Philanthropic Organizations
    • (iv) Other Categories
    • (v) Qualified Political Committees and State or Local Voting Registration Officials
  • (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
  • (a) Introduction ...