In this supplement to the newly revised Sixth Edition of The Law of Fundraising, distinguished lawyers and tax-exempt organization experts cover all changes made in 2022 to laws that apply to fundraising and philanthropy. The authors explore the administrative, tax, and constitutional implications of the latest legislation, regulation, IRS pronouncements, private letter rulings, and technical advice memoranda.
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 text is supported by a companion website containing tables, appendices, IRS examination guidelines for charitable fundraising, and other documents. The book also includes: - Different methods of fundraising and the roles of accountants and lawyers in the fundraising process - Proper delegation of legislative authority and the treatment of fundraising disclosures - Major legislative proposals and new regulatory issues in areas including Internet fundraising
With national- and state-level legislative and administrative control over charitable fundraising expanding quickly, this supplement of the Sixth Edition of The Law of Fundraising is an essential reference for law firms, non-profits, and accounting firms seeking to understand and comply with updates to fundraising and philanthropy tax laws throughout calendar year 2022.
Table of Contents
A Letter to the Reader vii
Preface ix
1 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
4 State Regulation of Fundraising 7
§ 4.16 California Law Regulating Charitable Fundraising Platforms 7
§ 4.17 Kansas Law 7
6 Federal Regulation of Fundraising 11
§ 6.16 Charitable Fundraising Organizations 11
Inflation-Adjusted Insubstantiality Threshold - $50 Test 13
Inflation-Adjusted Insubstantiality Threshold - $25 Test 15
Inflation-Adjusted Low-Cost Article Definition 17
Table of Cases 19
Table of IRS Pronouncements 37
Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 41
Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 45
Online Resources 47
About the Authors 49
Index 51
