The Law of Fundraising 2021 Cumulative Supplement

by Hopkins, Bruce R.

• ISBN13: 9781119757887
• ISBN10: 1119757886
• Edition: 5th
• Format: Paperback
• Copyright: 2021-04-20
• Publisher: Wiley

Summary

Help your tax-exempt organization stay compliant and up to date with this indispensable Law of Fundraising supplement In the 2021 Cumulative Supplement to the fifth edition of The Law of Fundraising, readers will find reliable and authoritative guidance on the newest developments shaping the world of charities, nonprofits, and other tax-exempt organizations. The Supplement discusses the latest legislative and regulatory amendments and changes in this complex and rapidly changing field and offers critical commentary on the most important cases litigated in the United States in 2020 and 2021. A must-have resource for the professionals and volunteers who run tax-exempt organizations, the directors who sit on their boards, as well as the lawyers, accountants, and consultants who advise them, this Supplement is a one-stop reference perfect for anyone seeking to help a tax-exempt organization remain compliant with a complex web of legislation, regulation, and case law.

Table of Contents

Preface

About the Authors

Chapter Two Anatomy of Charitable Fundraising

*§ 2.1 Scope of Term Charitable Organization

Chapter Three States’ Charitable Solicitation Acts

§ 3.2 Definitions

§ 3.4 Annual Reporting

§ 3.20 Miscellaneous Provisions

*§ 3.22 Unified Registration

Chapter Four State Regulation of Fundraising

§ 4.2 Police Power

§ 4.2A Registration and Licensing Requirements (New)

§ 4.2B Charitable Purposes Revisited (New)

§ 4.3 Fundraising as Free Speech

§ 4.8 Other Constitutional Law Issues

Chapter Five Federal Regulation of Fundraising

*§ 5.2A Private Benefit Doctrine

§ 5.3 Charitable Gift Substantiation Requirements

§ 5.6 Intermediate Sanctions

§ 5.7 Unrelated Business Rules

§ 5.8 Exemption Application Process

§ 5.11 Public Charity Classifications

§ 5.13 Fundraising Compensation

§ 5.14 Charitable Deduction Rules

§ 5.15 Commensurate Test

§ 5.18 Postal Laws

§ 5.21 FTC Telemarketing Rules

§ 5.22 Internet Communications

§ 5.25 Political Campaign Financing

*§ 5.26 Fundraising Organizations

*§ 5.27 House of Representatives Memorandum

Chapter Six Import of Form 990

*§ 6.11 Schedule B

APPENDICES

Appendix D Inflation-Adjusted Insubstantiality Threshold—$50 Test

Appendix E Inflation-Adjusted Insubstantiality Threshold—$25 Test

Appendix F Inflation-Adjusted Low-Cost Article Definition

TABLES

Cumulative Table of Cases

Cumulative Table of IRS Pronouncements

Cumulative Table of Private Letter Rulings and Technical Advice

Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel

Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit

Counsel

Online Resources

Cumulative Index