Читать книгу The Law of Fundraising - Bruce R. Hopkins - Страница 21
CHAPTER TWO Anatomy of Charitable Fundraising
Оглавление§ 2.1 Scope of Term Charitable Organization
§ 2.2 Methods of Fundraising (a) Annual Giving Programs (b) Special-Purpose Programs (c) Estate Planning Programs (d) Reasonable Costs of Fundraising (i) Direct-Mail Acquisition (ii) Direct-Mail Renewal (iii) Special Events and Benefits (iv) Corporations and Foundations (v) Planned Giving (vi) Capital Campaigns
§ 2.3 Role of a Fundraising Professional (a) Types of Professional Fundraisers (b) Professional Associations (c) Accreditation and Certification (d) Standards of Conduct and Professional Practice
§ 2.4 Role of an Accountant (a) Generally Accepted Accounting Principles (b) Financial Reporting Requirements (c) Financial Management
§ 2.7 Viewpoint of a Regulated Professional
§ 2.8 Coping with Regulation: A System for the Fundraising Charity (a) Monitoring of Compliance Requirements (b) Public Relations (c) Record Keeping and Financial Data
Chapter 2 describes the anatomy of charitable fundraising. The chapter summarizes the various methods of fundraising, the different roles of a fundraising professional, and the role of nonprofit accountants and lawyers. The chapter also describes various viewpoints of regulators and includes descriptions of certain factual aspects of fundraising for charity, including the types of organizations encompassed by the various laws and the rules of those individuals who are, along with the charities themselves, enmeshed in this regulatory process.
Certain basic factual aspects of fundraising for charity warrant summary before an analysis of federal and state governmental regulation of this type of fundraising.1 These aspects include the types of organizations encompassed by the various laws, the many fundraising techniques, and the roles of those individuals (other than the regulators) who are, along with the charitable organizations themselves, enmeshed in this regulatory process: the fundraising professionals, the lawyers, and the accountants.
