Law of Fundraising
Law of Fundraising
Hopkins, Bruce R.; Beck, Alicia M.
John Wiley & Sons Inc
05/2022
688
Dura
Inglês
9781119873440
15 a 20 dias
1190
Preface xi
1 Government Regulation of Fundraising for Charity 1
? 1.1 Charitable Sector and American Political Philosophy 2
? 1.2 Charitable Fundraising: A Portrait 8
? 1.3 Brief History of Government Regulation of Fundraising 12
? 1.4 Contemporary Regulatory Climate 22
2 Anatomy of Charitable Fundraising 29
? 2.1 Scope of Term Charitable Organization 30
? 2.2 Methods of Fundraising 33
? 2.3 Role of a Fundraising Professional 44
? 2.4 Role of an Accountant 48
? 2.5 Role of a Lawyer 50
? 2.6 Viewpoint of Regulators 51
? 2.7 Viewpoint of a Regulated Professional 52
? 2.8 Coping with Regulation: A System for the Fundraising Charity 54
3 States' Charitable Solicitation Acts 57
? 3.1 Summary 58
? 3.2 Definitions 58
? 3.3 Preapproval 68
? 3.4 Annual Reporting 72
? 3.5 Exemptions 73
? 3.6 Regulation of Professional Fundraisers 80
? 3.7 Regulation of Professional Solicitors 81
? 3.8 Regulation of Commercial Coventurers 81
? 3.9 Limitations on Fundraising Costs 82
? 3.10 Availability of Records 84
? 3.11 Contracts 85
? 3.12 Registered Agent Requirements 86
? 3.13 Prohibited Acts 86
? 3.14 Regulatory Prohibitions 88
? 3.15 Disclosure Statements and Legends 88
? 3.16 Reciprocal Agreements 89
? 3.17 Solicitation Notice Requirements 90
? 3.18 Fiduciary Relationships 91
? 3.19 Powers of Attorney General 91
? 3.20 Miscellaneous Provisions 92
? 3.21 Sanctions 93
? 3.22 Unified Registration 93
? 3.23 Other Laws 94
? 3.24 Prospect of Law Changes 96
4 State Regulation of Fundraising 99
? 4.1 Regulation of Fundraising Costs 100
? 4.2 Police Power 122
? 4.3 Registration and Licensing Requirements 128
? 4.4 Charitable Purposes Revisited 129
? 4.5 Fundraising as Free Speech 130
? 4.6 Due Process Rights 177
? 4.7 Equal Protection Rights 179
? 4.8 Delegation of Legislative Authority 183
? 4.9 Treatment of Religious Organizations 188
? 4.10 Other Constitutional Law Issues 199
? 4.11 Exemption for Membership Organizations 200
? 4.12 Defining Professional Fundraiser and Professional Solicitor 202
? 4.13 Direct-Mail Fundraising Guidelines 204
? 4.14 Registration Fees 208
? 4.15 Fundraising by Means of the Internet 211
? 4.16 Conclusions 223
5 Federal Regulation of Fundraising: Administrative Matters 225
? 5.1 Federal Regulation of Fundraising: How It Began 227
? 5.2 Fundraising Disclosure by Charitable Organizations 234
? 5.3 Record-Keeping Law 237
? 5.4 Charitable Gift Substantiation Law 238
? 5.5 Quid Pro Quo Contribution Law 251
? 5.6 Fundraising Disclosure by Noncharitable Organizations 255
? 5.7 Excess Benefit Transactions Law 259
? 5.8 Unrelated Business Law 272
? 5.9 Commensurate Test 315
? 5.10 Appraisal Law 320
? 5.11 Reporting Law 331
? 5.12 Federal Tax Penalties 334
6 Federal Regulation of Fundraising: Other Law Matters 347
? 6.1 Private Benefit Doctrine 348
? 6.2 Exemption Application Process 350
? 6.3 Lobbying Restrictions Law 356
? 6.4 Public Charity Classifications 360
? 6.5 School Record-Retention Law 366
? 6.6 Fundraising Compensation Law 369
? 6.7 Charitable Deduction Law 377
? 6.8 Special Events and Corporate Sponsorships 395
? 6.9 Postal Laws 399
? 6.10 Antitrust Laws 411
? 6.11 Securities Laws 413
? 6.12 FTC Telemarketing Rules 415
? 6.13 Internet Communications 422
? 6.14 Health Insurance Portability and Accountability Act Law 427
? 6.15 Political Campaign Financing 428
? 6.16 Charitable Fundraising Organizations 457
? 6.17 House of Representatives Memorandum 468
7 Import of Form 990 469
? 7.1 Form 990 Series Basics 470
? 7.2 IRS Guiding Principles 474
? 7.3 Import of Form 990 475
? 7.4 Summary of Parts of Form 990 475
? 7.5 Preparation of Form 990, Part I 479
? 7.6 Summary of Form 990 Schedules 480
? 7.7 Form 990-EZ 484
? 7.8 Instructions 485
? 7.9 Federal and State Regulation of Gaming 486
? 7.10 Schedule B 487
? 7.11 Preparation of Form 990 Schedule G 495
? 7.12 Preparation of Other Parts of Form 990 503
? 7.13 Preparation of Form 990 Schedule M 505
? 7.14 Annual Filing Requirement and Tax-Exempt Status 512
8 Prospective Federal Regulation of Fundraising: Proposals and Issues 513
? 8.1 Introduction 514
? 8.2 Major Legislative Proposals 516
? 8.3 Regulatory Issues 522
? 8.4 Contemporary Developments and Prospects 538
9 Standards Setting and Enforcement by Watchdog Agencies 545
? 9.1 Overview of Nongovernmental Regulation 546
? 9.2 Role of an Independent Monitoring Organization 547
? 9.3 Standards Applied by Watchdog Agencies 551
? 9.4 Philanthropic Advisory Service Standards 553
? 9.5 BBB Wise Giving Alliance Standards 555
? 9.6 Evangelical Council for Financial Accountability Standards 557
? 9.7 Standards for Excellence Institute Standards 558
? 9.8 Panel on Nonprofit Sector Fundraising Principles 560
? 9.9 Charity Navigator Standards 561
? 9.10 Charitywatch Standards 563
? 9.11 Standards Enforcement 565
? 9.12 Commentary 570
? 9.13 A Watchdog Agency's Response to Commentary 577
? 9.14 Reply to Response 579
? 9.15 Rating the Raters 580
10 Overviews, Perspectives, and Commentaries 585
? 10.1 Charitable Fundraising and the Law 586
? 10.2 Defining a Fundraising Professional 599
? 10.3 Professional Solicitors: Role of Telemarketing 604
? 10.4 Charitable Sales Promotions 606
? 10.5 Regulation Unlimited: Prohibited Acts 612
? 10.6 Fundraiser's Contract 616
? 10.7 A Model Law 622
? 10.8 Charity Auctions 628
? 10.9 Court Opinion Concerning Sliding-Scale Registration Fees 634
? 10.10 Charitable Solicitations and the Internet 637
? 10.11 Charitable Solicitations and Fraud 639
? 10.12 Charitable Solicitations and Substantiation 641
? 10.13 Unconstitutionality of State Donor Identity Disclosure 646
? 10.14 Fundraising and Donor-Advised Funds 649
? 10.15 Some Proposals for Relief 654
? 10.16 A Look Ahead 657
About the Authors 663
Online Resources 665
Index 667
Preface xi
1 Government Regulation of Fundraising for Charity 1
? 1.1 Charitable Sector and American Political Philosophy 2
? 1.2 Charitable Fundraising: A Portrait 8
? 1.3 Brief History of Government Regulation of Fundraising 12
? 1.4 Contemporary Regulatory Climate 22
2 Anatomy of Charitable Fundraising 29
? 2.1 Scope of Term Charitable Organization 30
? 2.2 Methods of Fundraising 33
? 2.3 Role of a Fundraising Professional 44
? 2.4 Role of an Accountant 48
? 2.5 Role of a Lawyer 50
? 2.6 Viewpoint of Regulators 51
? 2.7 Viewpoint of a Regulated Professional 52
? 2.8 Coping with Regulation: A System for the Fundraising Charity 54
3 States' Charitable Solicitation Acts 57
? 3.1 Summary 58
? 3.2 Definitions 58
? 3.3 Preapproval 68
? 3.4 Annual Reporting 72
? 3.5 Exemptions 73
? 3.6 Regulation of Professional Fundraisers 80
? 3.7 Regulation of Professional Solicitors 81
? 3.8 Regulation of Commercial Coventurers 81
? 3.9 Limitations on Fundraising Costs 82
? 3.10 Availability of Records 84
? 3.11 Contracts 85
? 3.12 Registered Agent Requirements 86
? 3.13 Prohibited Acts 86
? 3.14 Regulatory Prohibitions 88
? 3.15 Disclosure Statements and Legends 88
? 3.16 Reciprocal Agreements 89
? 3.17 Solicitation Notice Requirements 90
? 3.18 Fiduciary Relationships 91
? 3.19 Powers of Attorney General 91
? 3.20 Miscellaneous Provisions 92
? 3.21 Sanctions 93
? 3.22 Unified Registration 93
? 3.23 Other Laws 94
? 3.24 Prospect of Law Changes 96
4 State Regulation of Fundraising 99
? 4.1 Regulation of Fundraising Costs 100
? 4.2 Police Power 122
? 4.3 Registration and Licensing Requirements 128
? 4.4 Charitable Purposes Revisited 129
? 4.5 Fundraising as Free Speech 130
? 4.6 Due Process Rights 177
? 4.7 Equal Protection Rights 179
? 4.8 Delegation of Legislative Authority 183
? 4.9 Treatment of Religious Organizations 188
? 4.10 Other Constitutional Law Issues 199
? 4.11 Exemption for Membership Organizations 200
? 4.12 Defining Professional Fundraiser and Professional Solicitor 202
? 4.13 Direct-Mail Fundraising Guidelines 204
? 4.14 Registration Fees 208
? 4.15 Fundraising by Means of the Internet 211
? 4.16 Conclusions 223
5 Federal Regulation of Fundraising: Administrative Matters 225
? 5.1 Federal Regulation of Fundraising: How It Began 227
? 5.2 Fundraising Disclosure by Charitable Organizations 234
? 5.3 Record-Keeping Law 237
? 5.4 Charitable Gift Substantiation Law 238
? 5.5 Quid Pro Quo Contribution Law 251
? 5.6 Fundraising Disclosure by Noncharitable Organizations 255
? 5.7 Excess Benefit Transactions Law 259
? 5.8 Unrelated Business Law 272
? 5.9 Commensurate Test 315
? 5.10 Appraisal Law 320
? 5.11 Reporting Law 331
? 5.12 Federal Tax Penalties 334
6 Federal Regulation of Fundraising: Other Law Matters 347
? 6.1 Private Benefit Doctrine 348
? 6.2 Exemption Application Process 350
? 6.3 Lobbying Restrictions Law 356
? 6.4 Public Charity Classifications 360
? 6.5 School Record-Retention Law 366
? 6.6 Fundraising Compensation Law 369
? 6.7 Charitable Deduction Law 377
? 6.8 Special Events and Corporate Sponsorships 395
? 6.9 Postal Laws 399
? 6.10 Antitrust Laws 411
? 6.11 Securities Laws 413
? 6.12 FTC Telemarketing Rules 415
? 6.13 Internet Communications 422
? 6.14 Health Insurance Portability and Accountability Act Law 427
? 6.15 Political Campaign Financing 428
? 6.16 Charitable Fundraising Organizations 457
? 6.17 House of Representatives Memorandum 468
7 Import of Form 990 469
? 7.1 Form 990 Series Basics 470
? 7.2 IRS Guiding Principles 474
? 7.3 Import of Form 990 475
? 7.4 Summary of Parts of Form 990 475
? 7.5 Preparation of Form 990, Part I 479
? 7.6 Summary of Form 990 Schedules 480
? 7.7 Form 990-EZ 484
? 7.8 Instructions 485
? 7.9 Federal and State Regulation of Gaming 486
? 7.10 Schedule B 487
? 7.11 Preparation of Form 990 Schedule G 495
? 7.12 Preparation of Other Parts of Form 990 503
? 7.13 Preparation of Form 990 Schedule M 505
? 7.14 Annual Filing Requirement and Tax-Exempt Status 512
8 Prospective Federal Regulation of Fundraising: Proposals and Issues 513
? 8.1 Introduction 514
? 8.2 Major Legislative Proposals 516
? 8.3 Regulatory Issues 522
? 8.4 Contemporary Developments and Prospects 538
9 Standards Setting and Enforcement by Watchdog Agencies 545
? 9.1 Overview of Nongovernmental Regulation 546
? 9.2 Role of an Independent Monitoring Organization 547
? 9.3 Standards Applied by Watchdog Agencies 551
? 9.4 Philanthropic Advisory Service Standards 553
? 9.5 BBB Wise Giving Alliance Standards 555
? 9.6 Evangelical Council for Financial Accountability Standards 557
? 9.7 Standards for Excellence Institute Standards 558
? 9.8 Panel on Nonprofit Sector Fundraising Principles 560
? 9.9 Charity Navigator Standards 561
? 9.10 Charitywatch Standards 563
? 9.11 Standards Enforcement 565
? 9.12 Commentary 570
? 9.13 A Watchdog Agency's Response to Commentary 577
? 9.14 Reply to Response 579
? 9.15 Rating the Raters 580
10 Overviews, Perspectives, and Commentaries 585
? 10.1 Charitable Fundraising and the Law 586
? 10.2 Defining a Fundraising Professional 599
? 10.3 Professional Solicitors: Role of Telemarketing 604
? 10.4 Charitable Sales Promotions 606
? 10.5 Regulation Unlimited: Prohibited Acts 612
? 10.6 Fundraiser's Contract 616
? 10.7 A Model Law 622
? 10.8 Charity Auctions 628
? 10.9 Court Opinion Concerning Sliding-Scale Registration Fees 634
? 10.10 Charitable Solicitations and the Internet 637
? 10.11 Charitable Solicitations and Fraud 639
? 10.12 Charitable Solicitations and Substantiation 641
? 10.13 Unconstitutionality of State Donor Identity Disclosure 646
? 10.14 Fundraising and Donor-Advised Funds 649
? 10.15 Some Proposals for Relief 654
? 10.16 A Look Ahead 657
About the Authors 663
Online Resources 665
Index 667