The Law of Fundraising 2023 Cumulative Supplement

Stay abreast of the latest developments in charitable fundraising legislation and regulation for the past year. 

Effective fundraising has never been more important to the success of a nonprofit organization than it is today. But national- and state-level legislative and administrative control over charitable fundraising is expanding quickly.

In this supplement to the newly revised Sixth Edition of The Law of Fundraising, distinguished lawyers and tax-exempt organization experts deliver a comprehensive and authoritative blueprint of the increasingly complex tangle of federal and state regulations and legislation that govern charitable fundraising in the United States. The authors explore the administrative, tax, and constitutional implications of the latest legislation, regulation, IRS pronouncements, private letter rulings, and technical advice memoranda. The book also includes:

• In-depth explorations of the anatomy of charitable fundraising, including different methods of fundraising and the roles of accountants and lawyers in the fundraising process
• Comprehensive examinations of federal and state regulation of fundraising, including the proper delegation of legislative authority and the treatment of fundraising disclosures
• Regulatory developments on the horizon, including major legislative proposals and new regulatory issues in areas including Internet fundraising

This annual supplement will cover any changes to the law as they relate to philanthropy and fundraising over the course of the past year. Stay up to date with all changes to ensure compliance.

A Letter to the Reader vii

Preface 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

§ 1.5 2022 Remarks by State Charity Officials 11

Chapter Four State Regulation of Fundraising 33

§ 4.16 California Law Regulating Charitable Fundraising Platforms 33

Chapter Five Federal Regulation of Fundraising 37

§ 5.5 Quid Pro Quo Contribution Law 37

Appendices 49

Appendix A Inflation- Adjusted Insubstantiality Threshold— $50 Test 49

Appendix B Inflation- Adjusted Insubstantiality Threshold— $25 Test 51

Appendix c Inflation- Adjusted Low- Cost Article Definition 53

Tables 55

Table of Cases 55

Table of IRS Pronouncements 69

Table of Private Letter Rulings and

Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 71

Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 73

Online Resources 77

Index 79

The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.

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