The Law of Fundraising, 2020 Cumulative Supplement

Raising funds to fulfill a nonprofit organization's goals is critical to its success, but fundraising regulations are an increasingly complex maze. The Law of Fundraising, Fifth Edition is the definitive guide to demystifying federal and state fundraising regulations. With new discussion on Internet fundraising, political fundraising laws, and international fundraising, this book details federal and state laws, with an emphasis on administrative, tax, and constitutional laws. This guide is supplemented annually to keep nonprofit professionals on top of the latest fundraising legal developments.

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 6

Chapter Two Anatomy of Charitable Fundraising 9

*§ 2.1 Scope of Term Charitable Organization 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 13

§ 4.2 Police Power 13

§ 4.2A Registration and Licensing Requirements (New) 13

§ 4.2B Charitable Purposes Revisited (New) 15

*§ 4.3 Fundraising as Free Speech 15

§ 4.8 Other Constitutional Law Issues 19

Chapter Five Federal Regulation of Fundraising 21

*§ 5.2A Private Benefit Doctrine 21

§ 5.3 Charitable Gift Substantiation Requirements 23

§ 5.6 Intermediate Sanctions 31

§ 5.7 Unrelated Business Rules 33

§ 5.8 Exemption Application Process 37

§ 5.11 Public Charity Classifications 37

§ 5.13 Fundraising Compensation Arrangements 39

§ 5.14 Charitable Deduction Rules 40

§ 5.15 Commensurate Test 41

§ 5.18 Postal Laws 42

§ 5.21 FTC Telemarketing Rules 43

§ 5.22 Internet Communications 43

§ 5.25 Political Campaign Financing 43

*§ 5.26 Fundraising Organizations 43

*§ 5.27 House of Representatives Memorandum 53

Chapter Six Import of Form 990 55

*§ 6.11 Schedule B 55

Chapter Eight Overviews, Perspectives, and Commentaries 63

§ 8.1 Charitable Fundraising and the Law 63

*§ 8.4 Charitable Sales Promotions 63

§ 8.8 Charity Auctions 69

§ 8.12 Charitable Solicitations and Substantiation 70

*§ 8.12A Charitable Fundraising and Disclosure 70

§ 8.13 Some Proposals for Relief 72

Chapter Nine Standards Enforcement by Watchdog Agencies 73

§ 9.15 Rating the Raters 73

Appendices

Appendix D Inflation-Adjusted Insubstantiality Threshold—$50 Test 75

Appendix E Inflation-Adjusted Insubstantiality Threshold—$25 Test 77

Appendix F Inflation-Adjusted Low-Cost Article Definition 79

Tables

Cumulative Table of Cases 81

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

Cumulative Index 97

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