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.
Table of Contents
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
