Читать книгу The Law of Fundraising - Bruce R. Hopkins - Страница 74

The state charitable solicitation acts contain exemptions—usually from the registration requirements—for a variety of other categories of charitable organizations. The scope of these exemptions is vast: some expressly mandate a filing requirement for the exemption, solicitations only by volunteers, no private inurement, solicitations only of members, and other limitations.

This type of exemption, albeit with some restrictions in some states, may be extended to include firefighting organizations; fraternal organizations; social groups; patriotic organizations; historical societies; civic organizations; nonprofit nurseries or other children's groups; certain organizations receiving an allocation from community chests, united funds, and the like; federally chartered organizations; law enforcement groups; community service organizations; youth organizations; labor unions; business and professional associations; senior citizen centers; grange organizations; civil defense organizations; civil rights organizations; fraternities and sororities associated with a variety of organizations; debt counseling agencies; state-based charitable trusts; persons seeking contributions and grants only from corporations and private foundations; and persons seeking grants only from private foundations.

The law in a few states provides that a noncommercial radio or television station is exempt from the state's charitable solicitation act's registration requirements. There is the occasional exemption from registration requirements for organizations that do not have an office within the jurisdiction; that solicit in the state solely by means of telephone, telegraph, direct mail, or advertising in national media; and that have a chapter or affiliate that itself has registered in the state. A rare exemption from registration requirements is available for any charitable organization located outside the state, if the organization filed the registration documents required under the charitable solicitation laws of the state in which it is located, the registration documents required under the laws of other states, and such federal forms⁵⁶ as may be required by rule.

Other exemptions from the registration and/or reporting requirements may encompass any publicly supported community foundation or publicly supported community trust, state-based charitable trusts, civil defense organizations, noncommercial newspapers, or debt counseling agencies.

In a rare exemption, organizations of hunters, fishermen, and target shooters are exempt from the entirety of the charitable solicitation act.

An unusual provision may exempt from the registration and reporting requirements of a charitable solicitation act all charitable organizations that are tax exempt under federal law.⁵⁷ A state may have a similar exemption (albeit only from registration), although many categories of tax-exempt charitable organizations must file proof of their tax-exempt status with the state. In several states, solicitations for federal, state, and/or local governments are exempt.

A wide range of nonprofit, tax-exempt organizations are exempt from the states' charitable solicitation acts because these entities are not charitable as that term is defined in the applicable statutes.

The foregoing exemptions are not necessarily absolute or automatic. That is, in some states, a charitable organization (but not necessarily all categories of such organizations) must first secure a determination from the state regulatory authorities as to its status as an organization exempt from some or all of the charitable solicitation act's requirements; in some states, some or all of the exemptions are precluded or revoked where a charitable organization uses the services of a professional fundraiser; and, in some states, the exemption is precluded or revoked where a charitable organization uses the services of a professional solicitor.