Description
Book SynopsisHelp your tax-exempt organization stay compliant and up to date with this indispensable Law of Fundraising supplement In the 2021 Cumulative Supplement to the fifth edition of The Law of Fundraising, readers will find reliable and authoritative guidance on the newest developments shaping the world of charities, nonprofits, and other tax-exempt organizations. The Supplement discusses the latest legislative and regulatory amendments and changes in this complex and rapidly changing field and offers critical commentary on the most important cases litigated in the United States in 2020 and 2021. A must-have resource for the professionals and volunteers who run tax-exempt organizations, the directors who sit on their boards, as well as the lawyers, accountants, and consultants who advise them, this Supplement is a one-stop reference perfect for anyone seeking to help a tax-exempt organization remain compliant with a complex web of legislation, regulation, and case law.
Table of ContentsPreface vii
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 6
Chapter Four State Regulation of Fundraising 9
§ 4.2 Police Power 9
§ 4.2A Registration and Licensing Requirements (New) 9
§ 4.2B Charitable Purposes Revisited (New) 11
§ 4.3 Fundraising as Free Speech 11
§ 4.8 Other Constitutional Law Issues 15
Chapter Five Federal Regulation of Fundraising 17
§ 5.2A Private Benefit Doctrine 17
§ 5.3 Charitable Gift Substantiation Requirements 19
§ 5.6 Intermediate Sanctions 27
§ 5.7 Unrelated Business Rules 29
§ 5.8 Exemption Application Process 33
§ 5.11 Public Charity Classifications 33
§ 5.13 Fundraising Compensation Arrangements 35
§ 5.14 Charitable Deduction Rules 36
§ 5.15 Commensurate Test 37
§ 5.18 Postal Laws 38
§ 5.21 FTC Telemarketing Rules 38
§ 5.22 Internet Communications 39
§ 5.25 Political Campaign Financing 39
§ 5.26 Fundraising Organizations 39
§ 5.27 House of Representatives Memorandum 49
Chapter Six Import of Form 990 51
§ 6.11 Schedule B 51
Appendices 59
Appendix D Inflation-Adjusted Insubstantiality Threshold—$50 Test 59
Appendix E Inflation-Adjusted Insubstantiality Threshold—$25 Test 61
Appendix F Inflation-Adjusted Low-Cost Article Definition 63
Tables 65
Cumulative Table of Cases 65
Cumulative Table of IRS Pronouncements 75
Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 77
Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 79
Online Resources 83
Index 85
