The law of fundraising. (2019)

• Record Type: Book
• Further Information: Note: Bruce R. Hopkins, Alicia M. Beck.
• Authors: Hopkins, Bruce R; Beck, Alicia M
• Contents: Preface vii About the Authors ix 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 7 Chapter Two Anatomy of Charitable Fundraising 9 Chapter Three States’ Charitable Solicitation Acts 11 3.2 Definitions 11 3.4 Annual Reporting 11 3.20 Miscellaneous Provisions 12 3.22 Unified Registration 12 Chapter Four State Regulation of Fundraising 15 4.2 Police Power 15 4.2A Registration and Licensing Requirements (New) 15 4.2B Charitable Purposes Revisited (New) 17 4.3 Fundraising as Free Speech 18 4.8 Other Constitutional Law Issues 20 Chapter Five Federal Regulation of Fundraising 23 5.2A Private Benefit Doctrine 23 5.3 Charitable Gift Substantiation Requirements 25 5.6 Intermediate Sanctions 34 5.7 Unrelated Business Rules 35 5.8 Exemption Application Process 40 5.11 Public Charity Classification 41 5.13 Fundraising Compensation Arrangements 42 5.14 Charitable Deduction Rules 43 5.15 Commensurate Test 45 5.18 Postal Laws 46 5.21 FTC Telemarketing Rules 46 5.22 Internet Communications 47 5.25 Political Campaign Financing 47 5.26 Fundraising Organizations 47 Chapter Six Import of Form 990 59 6.11 Schedule B 59 Chapter Eight Overviews, Perspectives, and Commentaries 63 8.1 Charitable Fundraising and the Law 63 8.8 Charity Auctions 63 8.12 Charitable Solicitations and Substantiation 64 8.12A Charitable Fundraising and Disclosure 65 8.13 Some Proposals for Relief 67 Chapter Nine Standards Enforcement by Watchdog Agencies 69 9.15 Rating the Raters 69 Appendices Appendix D Inflation-Adjusted Insubstantiality Threshold—$50 Test 71 Appendix E Inflation-Adjusted Insubstantiality Threshold—$25 Test 73 Appendix F Inflation-Adjusted Low-Cost Article Definition 75 Tables Cumulative Table of Cases 77 Cumulative Table of IRS Pronouncements 89 Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 91 Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 93 Table of Tax Reform Legislation 97 Cumulative Index 103
• Edition: Fifth edition
• Publisher Details: Hoboken, New Jersey : Wiley
• Publication Date: 2019
• Extent: 1 online resource
• Subjects: 346.73/064; Fund raising -- Law and legislation -- United States; Charitable uses, trusts, and foundations -- United States; LAW / Administrative Law & Regulatory Practice; Electronic books
• Languages: English
• ISBNs: 9781119539780; 1119539781; 9781119539735; 1119539730
• Related ISBNs: 9781119539575
• Notes: Note: Includes bibliographical references and index.; Note: Online resource; title from PDF title page (EBSCO, viewed April 15, 2019)
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.