Читать книгу Achieving Excellence in Fundraising - Группа авторов - Страница 55

By Philip M. Purcell

Fundraising excellence requires adherence to the letter and spirit of legal and ethical standards. The importance of the law in fundraising is evident by the attention given to charitable organizations and their fundraising practices by the U.S. Congress, Internal Revenue Service (IRS), state attorneys general, nonprofit boards of directors, and donors. The IRS lists abuses in fundraising and management by nonprofits or donors in its annual list of tax scams.

This chapter highlights the most significant legal issues. After reviewing it, readers will be able to:

 Explain the legal duties of prudent care, obedience, and loyalty relative to fundraising responsibilities and understand how to fulfill these duties.

 Identify legal issues and be aware of practices that emanate from state law such as the oversight role of the attorney general, enforcement of gift restrictions, and others.

 Identify ramifications for fundraising that emanate from federal law such as completion of the IRS 990 form, distinctions between public benefit charities, member benefit organizations and private foundations, and others.

 Describe legal considerations relative to international philanthropy, donor privacy, and confidentiality.