About the Author.
Preface.
Chapter One: Government Regulation of Fundraising for Charity: Origins and the Contemporary Climate.
§ 1.1 Charitable Sector and American Political Philosophy.
§ 1.2 Charitable Fundraising: A Portrait.
§ 1.3 Evolution of Government Regulation of Fundraising.
§ 1.4 Contemporary Regulatory Climate.
Chapter Two: Anatomy of Charitable Fundraising.
§ 2.1 Scope of Term Charitable Organization.
§ 2.2 Methods of Fundraising.
§ 2.3 Role of Fundraising Professional.
§ 2.4 Role of Accountant.
§ 2.5 Role of Lawyer.
§ 2.6 Viewpoint of Regulators.
§ 2.7 Viewpoint of a Regulated Professional.
§ 2.8 Coping with Regulation: A System for the Fundraising Charity.
Chapter Three: States’ Charitable Solicitation Acts.
§ 3.1 Summary.
§ 3.2 Definitions.
§ 3.3 Preapproval.
§ 3.4 Annual Reporting.
§ 3.5 Exemptions.
§ 3.6 Regulation of Professional Fundraisers.
§ 3.7 Regulation of Professional Solicitors.
§ 3.8 Regulation of Commercial Co-venturers.
§ 3.9 Limitations on Fundraising Costs.
§ 3.10 Availability of Records.
§ 3.11 Contracts.
§ 3.12 Registered Agent Requirements.
§ 3.13 Prohibited Acts.
§ 3.14 Regulatory Prohibitions.
§ 3.15 Disclosure Statements and Legends.
§ 3.16 Reciprocal Agreements.
§ 3.17 Solicitation Notice Requirements.
§ 3.18 Fiduciary Relationships.
§ 3.19 Powers of Attorney General.
§ 3.20 Miscellaneous Provisions.
§ 3.21 Sanctions.
§ 3.22 Unified Registration.
§ 3.23 Other Laws.
§ 3.24 Prospect of Law Changes.
Chapter Four: State Regulation of Fundraising: Legal Issues.
§ 4.1 Regulation of Fundraising Costs.
§ 4.2 Police Power.
§ 4.3 Fundraising as Free Speech.
§ 4.4 Due Process Rights.
§ 4.5 Equal Protection Rights.
§ 4.6 Delegation of Legislative Authority.
§ 4.7 Treatment of Religious Organizations.
§ 4.8 Other Constitutional Law Issues.
§ 4.9 Exemption for Membership Groups.
§ 4.10 Defining Professional Fundraiser and Professional Solicitor.
§ 4.11 Direct-Mail Fundraising Guidelines.
§ 4.12 Registration Fees.
§ 4.13 Fundraising over Internet and State Law Restrictions.
§ 4.14 Conclusions.
Chapter Five: Federal Regulation of Fundraising.
§ 5.1 IRS Audit Guidelines.
§ 5.2 Fundraising Disclosure by Charitable Organizations.
§ 5.3 Charitable Gift Substantiation Requirements.
§ 5.4 Quid Pro Quo Contribution Rules.
§ 5.5 Fundraising Disclosure by Noncharitable Organizations.
§ 5.6 Intermediate Sanctions.
§ 5.7 Unrelated Business Rules.
§ 5.8 Exemption Application Process.
§ 5.9 Reporting Requirements.
§ 5.10 Lobbying Restrictions.
§ 5.11 Public Charity Classifications.
§ 5.12 School Record-Retention Requirements.
§ 5.13 Fundraising Compensation Arrangements.
§ 5.14 Charitable Deduction Rules.
§ 5.15 Commensurate Test.
§ 5.16 Special Events and Corporate Sponsorships.
§ 5.17 Appraisers and Penalties.
§ 5.18 Fundraising and Insurance Programs.
§ 5.19 IRS College and University Examination Guidelines.
§ 5.20 Postal Laws.
§ 5.21 Antitrust Laws.
§ 5.22 Securities Laws.
§ 5.23 FTC Telemarketing Rules.
§ 5.24 Internet Communications.
§ 5.25 Health Insurance Portability and Accountability Act Regulations.
§ 5.26 IRS Examination Guidelines.
Chapter Six: Import of New Form 990.
§ 6.1 Form 990 Basics.
§ 6.2 IRS Guiding Principles.
§ 6.3 Import of New Form 990.
§ 6.4 Summary of Parts of New Form 990.
§ 6.5 Preparation of New Form 990, Part I.
§ 6.6 Summary of New Form 990 Schedules.
§ 6.7 Form 990-EZ.
§ 6.8 Transition Rules.
§ 6.9 Instructions.
§ 6.10 Federal and State Regulation of Gaming.
§ 6.11 Schedule B.
§ 6.12 Preparation of New Form 990 Schedule G.
§ 6.13 Preparation of Other Parts of New Form 990.
§ 6.14 Preparation of New Form 990 Schedule M.
Chapter Seven: Prospective Federal Regulation of Fundraising: Proposals and Issues.
§ 7.1 Introduction.
§ 7.2 Major Legislative Proposals.
§ 7.3 Emerging Issues.
§ 7.4 IRS Implementing Guidelines.
§ 7.5 Contemporary Developments and Prospects.
Chapter Eight: Overviews, Perspectives, and Commentaries.
§ 8.1 Charitable Fundraising and the Law.
§ 8.2 Defining a Fundraising Professional.
§ 8.3 Professional Solicitors: Role of Telemarketing.
§ 8.4 Charitable Sales Promotions.
§ 8.5 Regulation Unlimited: Prohibited Acts.
§ 8.6 Fundraiser’s Contract.
§ 8.7 A Model Law.
§ 8.8 State Charity Officials’ Concerns about Fundraising Laws.
§ 8.9 Studies of Fundraising by Professional Solicitors.
§ 8.10 Charity Auctions.
§ 8.11 Court Opinion Concerning Sliding-Scale Registration Fees.
§ 8.12 Fundraising and Private Inurement Doctrine.
§ 8.13 Charitable Solicitations and the Internet.
§ 8.14 Charitable Solicitations and Fraud.
§ 8.15 Charitable Solicitations and Substantiation.
§ 8.16 Fundraisers and Pension Protection Act.
§ 8.17 Some Proposals for Relief.
§ 8.18 A Look Ahead.
Chapter Nine: Standards Enforcement by Watchdog Agencies.
§ 9.1 Nongovernmental Regulation.
§ 9.2 Role of an Independent Monitoring Organization.
§ 9.3 Standards Applied by Watchdog Agencies.
§ 9.4 Philanthropic Advisory Service Standards.
§ 9.5 BBB Wise Giving Alliance Standards.
§ 9.6 Evangelical Council for Financial Accountability Standards.
§ 9.7 Standards for Excellence Institute Standards.
§ 9.8 Panel on Nonprofit Sector Fundraising Principles.
§ 9.9 American Institute of Philanthropy Standards.
§ 9.10 Standards Enforcement.
§ 9.11 Watchdog Agencies and Litigation.
§ 9.12 Commentary.
§ 9.13 A Watchdog Agency’s Response to Commentary.
§ 9.14 Reply to Response.
§ 9.15 Rating the Raters.
Appendices.
A: Sources of the Law.
B: IRS Form 1023: Application for Recognition of Exemption.
C: IRS Form 990: Return of Organization Exempt from Income Tax.
D: Inflation-Adjusted Insubstantiality Threshold—$50 Test.
E: Inflation-Adjusted Insubstantiality Threshold—$25 Test.
F: Inflation-Adjusted Low-Cost Article Definition.
G: Excerpts from Petition for Writ of Certiorari in Ryan v. Telemarketing Associates, Inc.
H: Excerpts from Brief in Opposition to Petition for Writ of Certiorari in Ryan v. Telemarketing Associates, Inc.
I: Excerpts from Reply Brief in Support of Petition for Writ of Certiorari in Ryan v. Telemarketing Associates, Inc.
J: Summary of Relevant Provisions of the Pension Protection Act of 2006.
K: Inventory of Relevant Portions of the Internal Revenue Code.
Table of Cases.
Table of IRS Pronouncements.
Table of Cases Discussed in Bruce R. Hopkins’ The Nonprofit Counsel.
Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ The Nonprofit Counsel.
Index.
