Читать книгу The Law of Fundraising - Bruce R. Hopkins - Страница 12

  § 1.1 Charitable Sector and American Political Philosophy

  § 1.2 Charitable Fundraising: A Portrait (a) Scope of Charitable Giving in General (b) Noncash Gifts Statistics (i) Form 8283 Reporting (ii) Types of Noncash Contributions (iii) Decline in Returns and Amounts (iv) Average Contribution Amounts (v) Types of Charitable Organizations (c) Online Charitable Fundraising

  § 1.3 Brief History of Government Regulation of Fundraising

  § 1.4 Contemporary Regulatory Climate

Charitable organizations are an integral part of U.S. society; many of them must engage in the solicitation of contributions and grants to continue their work, which benefits that society. Yet both these organizations and their fundraising efforts are under constant criticism and immense regulation. Some of this regulation comes from the many state charitable solicitation acts—statutes that are designed to regulate the process of raising funds for charitable purposes. Other aspects of this regulation are found in the federal tax law, with mounting legislation and application of legal principles by the Internal Revenue Service¹ and the courts. Increasingly, other federal laws are contributing to the overall mass of regulation of charitable fundraising.

One of the pressing questions facing philanthropy in the United States is whether this form of regulation is far too extensive and thus whether it is unduly stifling the nation's independent and voluntary sector. Another attitude is that charity, and fundraising for it, has become a major “industry,” and warrants regulation to minimize abuse, protect prospective and actual donors from fraud and other forms of misrepresentation, and reduce waste of the charitable dollar.

Before examining the extent of this regulation, and the accompanying contemporary issues and trends, the role of charitable organizations must be placed in its historical and public policy context.