Table of Contents 1
Cover
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Preface
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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
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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
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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
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CHAPTER SIX: Import of Form 990
§ 6.11 SCHEDULE B
Notes
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Inflation-Adjusted Insubstantiality Threshold—$50 Test
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Inflation-Adjusted Insubstantiality Threshold—$25 Test
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Inflation-Adjusted Low-Cost Article Definition
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Cumulative Table of IRS Pronouncements
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Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel
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Online Resources
APPENDICES
TABLES
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Index
Guide 1
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