Читать книгу The Law of Fundraising - Bruce R. Hopkins - Страница 55

Given the uncertainties surrounding the foregoing definitions, it is not surprising that the term fundraising can be confusing. Nowhere is this confusion more evident than in the definition of the phrase fundraising activities employed by the IRS in its instructions accompanying the annual information return.³⁴ Thus, the IRS's fundamental definition of fundraising is that it consists of “activities undertaken to induce potential donors to contribute money, securities, services, materials, facilities, other assets, or time.” The inclusion of time and services in this definition of fundraising is perplexing. For example, a request of someone to serve on a board of directors or otherwise as a volunteer (a gift of time and services) is hardly fundraising. A key component of the word fundraising is fund.

The IRS's position is that fundraising activities include “publicizing and conducting fundraising campaigns; maintaining donor mailing lists; conducting fundraising events; preparing and distributing fundraising manuals, instructions, and other materials; professional fundraising services; and conducting other activities involved with soliciting contributions from individuals, foundations, governments, and others.” However, the maintenance of a donor mailing list can be thought of as an administrative or other management function; the preparation and distribution of fundraising materials can be regarded as an educational undertaking. The references to foundations and governments invoke the solicitation of grants as the equivalent of solicitation of contributions. The catchall phrase about activities involved with the solicitation of contributions is rather sweeping.

The IRS's view is that fundraising does not include gaming; the conduct of a trade or business that is regularly carried on; and activities that are substantially related to the accomplishment of the organization's exempt purpose (other than by raising funds). The parenthetical phrase is not needed inasmuch as programs and fundraising are discrete and different activities.