Table of Contents 1
Cover
2
Preface
4
CHAPTER ONE: Government Regulation of Fundraising for Charity
§ 1.2 CHARITABLE FUNDRAISING: A PORTRAIT
§ 1.3 EVOLUTION OF GOVERNMENT REGULATION OF FUNDRAISING
§ 1.4 CONTEMPORARY REGULATORY CLIMATE
NOTES
5
CHAPTER TWO: Anatomy of Charitable Fundraising
§ 2.1 SCOPE OF TERM CHARITABLE ORGANIZATION
NOTES
6
CHAPTER THREE: States' Charitable Solicitation Acts
§ 3.2 DEFINITIONS
§ 3.4 ANNUAL REPORTING
§ 3.20 MISCELLANEOUS PROVISIONS
*§ 3.22 UNIFIED REGISTRATION
NOTE
7
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
NOTES
8
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 ARRANGEMENTS
§ 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
NOTES
9
CHAPTER SIX: Import of Form 990
§ 6.11 SCHEDULE B
NOTES
10
CHAPTER EIGHT: Overviews, Perspectives, and Commentaries
§ 8.1 CHARITABLE FUNDRAISING AND THE LAW
§ 8.4 CHARITABLE SALES PROMOTIONS
§ 8.8 CHARITY AUCTIONS
§ 8.12 CHARITABLE SOLICITATIONS AND SUBSTANTIATION
*§ 8.12A CHARITABLE FUNDRAISING AND DISCLOSURE
§ 8.13 SOME PROPOSALS FOR RELIEF
NOTES
11
CHAPTER NINE: Standards Enforcement by Watchdog Agencies
§ 9.15 RATING THE RATERS
NOTES
12
APPENDIX D: Inflation‐Adjusted Insubstantiality Threshold—$50 Test
13
APPENDIX E: Inflation‐Adjusted Insubstantiality Threshold—$25 Test
14
APPENDIX F: Inflation‐Adjusted Low‐Cost Article Definition
16
Cumulative Table of IRS Pronouncements
18
Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
Guide 1