The Law of Fundraising: 2021 Cumulative Supplement

ISBN-13: 9781119757887 / Angielski / Miękka / 2021 / 112 str.

Bruce R. Hopkins

Spis treści

Preface viiChapter 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 6Chapter 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 15Chapter 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 49Chapter Six Import of Form 990 51 6.11 Schedule B 51Appendices 59Appendix D Inflation-Adjusted Insubstantiality Threshold--$50 Test 59Appendix E Inflation-Adjusted Insubstantiality Threshold--$25 Test 61Appendix F Inflation-Adjusted Low-Cost Article Definition 63Tables 65Cumulative Table of Cases 65Cumulative Table of IRS Pronouncements 75Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel 77Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel 79Online Resources 83Index 8