The Law of Fundraising
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Оглавление
Bruce R. Hopkins. The Law of Fundraising
Table of Contents
Guide
Pages
the law of fundraising
Preface
CHAPTER ONE Government Regulation of Fundraising for Charity
§ 1.2 CHARITABLE FUNDRAISING: A PORTRAIT
(a) Scope of Charitable Giving in General
(b) Online Charitable Fundraising
§ 1.3 EVOLUTION OF GOVERNMENT REGULATION OF FUNDRAISING
§ 1.4 CONTEMPORARY REGULATORY CLIMATE
Notes
CHAPTER FOUR State Regulation of Fundraising
§ 4.2 POLICE POWER
§ 4.2A REGISTRATION AND LICENSING REQUIREMENTS (NEW)
§ 4.2B CHARITABLE PURPOSES REVISITED (NEW)
§ 4.3 FUNDRAISING AS FREE SPEECH (c) State of Law Subsequent to Supreme Court Decisions
(g) Interplay between Fundraising Regulation and Prosecution of Fraud
§ 4.8 OTHER CONSTITUTIONAL LAW ISSUES
Notes
CHAPTER FIVE Federal Regulation of Fundraising
§ 5.2A PRIVATE BENEFIT DOCTRINE
§ 5.3 CHARITABLE GIFT SUBSTANTIATION REQUIREMENTS
(a) $250 Threshold Rule
(b) Donee Substantiation
(c) Non-Donee Letter Substantiation
(d) Other Rules
(e) Donee Organizations' Information Reporting
(f) Other Substantiation Requirements
§ 5.6 INTERMEDIATE SANCTIONS
(a) Basic Concepts of Intermediate Sanctions
(b) Intermediate Sanctions Rules as Applied to Fundraising
§ 5.7 UNRELATED BUSINESS RULES
(a) Basic Concepts of Unrelated Income Taxation
(b) Unrelated Income Rules as Applied to Fundraising
§ 5.8 EXEMPTION APPLICATION PROCESS
(b) Application Procedure
§ 5.11 PUBLIC CHARITY CLASSIFICATIONS
§ 5.13 FUNDRAISING COMPENSATION ARRANGEMENTS
§ 5.14 CHARITABLE DEDUCTION RULES (a) Meaning of Gift
(d) Percentage Limitations
§ 5.15 COMMENSURATE TEST (b) Law and Analysis
(c) Perspective
(d) IRS's Charitable Spending Initiative
§ 5.18 POSTAL LAWS (b) Qualifying Organizations
(d) Application for Authorization
§ 5.21 FTC TELEMARKETING RULES
§ 5.22 INTERNET COMMUNICATIONS (d) IRS Examination Guidelines
§ 5.25 POLITICAL CAMPAIGN FINANCING
§ 5.26 FUNDRAISING ORGANIZATIONS
(a) General Principles
(b) Application of Commensurate Test
(c) Other Exemption Issues
§ 5.27 HOUSE OF REPRESENTATIVES MEMORANDUM
Notes
CHAPTER SIX Import of Form 990
§ 6.11 SCHEDULE B (d) Disclosure Considerations
Notes
Inflation-Adjusted Insubstantiality Threshold—$50 Test
Inflation-Adjusted Insubstantiality Threshold—$25 Test
Inflation-Adjusted Low-Cost Article Definition
Cumulative Table of Cases
Cumulative Table of IRS Pronouncements
Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel
Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel
Online Resources
APPENDICES
TABLES
Index
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March 2021
Two of the charities, the CCFA and BCS, agreed to settle the charges before the complaint was filed. Under the proposed settlement orders, Effler, Perkins, and Reynolds II will be banned from fundraising and charity management, and CCFA and BCS will be dissolved. On March 30, 2016, the Federal Trade Commission announced the total disbandment of the CFA and CSS. Further, James Reynolds Sr. was barred from operating or engaging in fundraising for nonprofit organizations.
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