Bruce R. Hopkins - The Law of Fundraising

1 Cover

2 Title Page

3 Copyright

4 A Letter to the Reader

5 Preface

6 CHAPTER ONE: Government Regulation of Fundraising for Charity § 1.1 CHARITABLE SECTOR AND AMERICAN POLITICAL PHILOSOPHY § 1.2 CHARITABLE FUNDRAISING: A PORTRAIT § 1.3 BRIEF HISTORY OF GOVERNMENT REGULATION OF FUNDRAISING § 1.4 CONTEMPORARY REGULATORY CLIMATE NOTES

7 CHAPTER TWO: Anatomy of Charitable Fundraising § 2.1 SCOPE OF TERM CHARITABLE ORGANIZATION § 2.2 METHODS OF FUNDRAISING § 2.3 ROLE OF A FUNDRAISING PROFESSIONAL § 2.4 ROLE OF AN ACCOUNTANT § 2.5 ROLE OF A LAWYER § 2.6 VIEWPOINT OF REGULATORS § 2.7 VIEWPOINT OF A REGULATED PROFESSIONAL § 2.8 COPING WITH REGULATION: A SYSTEM FOR THE FUNDRAISING CHARITY NOTES

8 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 COVENTURERS § 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 NOTES

9 CHAPTER FOUR: State Regulation of Fundraising § 4.1 REGULATION OF FUNDRAISING COSTS § 4.2 POLICE POWER § 4.3 REGISTRATION AND LICENSING REQUIREMENTS § 4.4 CHARITABLE PURPOSES REVISITED § 4.5 FUNDRAISING AS FREE SPEECH § 4.6 DUE PROCESS RIGHTS § 4.7 EQUAL PROTECTION RIGHTS § 4.8 DELEGATION OF LEGISLATIVE AUTHORITY § 4.9 TREATMENT OF RELIGIOUS ORGANIZATIONS § 4.10 OTHER CONSTITUTIONAL LAW ISSUES § 4.11 EXEMPTION FOR MEMBERSHIP ORGANIZATIONS § 4.12 DEFINING PROFESSIONAL FUNDRAISER AND PROFESSIONAL SOLICITOR § 4.13 DIRECT-MAIL FUNDRAISING GUIDELINES § 4.14 REGISTRATION FEES § 4.15 FUNDRAISING BY MEANS OF THE INTERNET § 4.16 CONCLUSIONS NOTES

10 CHAPTER FIVE: Federal Regulation of Fundraising § 5.1 FEDERAL REGULATION OF FUNDRAISING: HOW IT BEGAN § 5.2 FUNDRAISING DISCLOSURE BY CHARITABLE ORGANIZATIONS § 5.3 RECORD-KEEPING LAW § 5.4 CHARITABLE GIFT SUBSTANTIATION LAW § 5.5 QUID PRO QUO CONTRIBUTION LAW § 5.6 FUNDRAISING DISCLOSURE BY NONCHARITABLE ORGANIZATIONS § 5.7 EXCESS BENEFIT TRANSACTIONS LAW § 5.8 UNRELATED BUSINESS LAW § 5.9 COMMENSURATE TEST § 5.10 APPRAISAL LAW § 5.11 REPORTING LAW § 5.12 FEDERAL TAX PENALTIES NOTES

11 CHAPTER SIX: Federal Regulation of Fundraising § 6.1 PRIVATE BENEFIT DOCTRINE § 6.2 EXEMPTION APPLICATION PROCESS § 6.3 LOBBYING RESTRICTIONS LAW § 6.4 PUBLIC CHARITY CLASSIFICATIONS § 6.5 SCHOOL RECORD-RETENTION LAW § 6.6 FUNDRAISING COMPENSATION LAW § 6.7 CHARITABLE DEDUCTION LAW § 6.8 SPECIAL EVENTS AND CORPORATE SPONSORSHIPS § 6.9 POSTAL LAWS § 6.10 ANTITRUST LAWS § 6.11 SECURITIES LAWS § 6.12 FTC TELEMARKETING RULES § 6.13 INTERNET COMMUNICATIONS § 6.14 HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT LAW § 6.15 POLITICAL CAMPAIGN FINANCING § 6.16 CHARITABLE FUNDRAISING ORGANIZATIONS § 6.17 HOUSE OF REPRESENTATIVES MEMORANDUM NOTES

12 CHAPTER SEVEN: Import of Form 990 § 7.1 FORM 990 SERIES BASICS § 7.2 IRS GUIDING PRINCIPLES § 7.3 IMPORT OF FORM 990 § 7.4 SUMMARY OF PARTS OF FORM 990 § 7.5 PREPARATION OF FORM 990, PART I § 7.6 SUMMARY OF FORM 990 SCHEDULES § 7.7 FORM 990-EZ § 7.8 INSTRUCTIONS § 7.9 FEDERAL AND STATE REGULATION OF GAMING § 7.10 SCHEDULE B § 7.11 PREPARATION OF FORM 990 SCHEDULE G § 7.12 PREPARATION OF OTHER PARTS OF FORM 990 § 7.13 PREPARATION OF FORM 990 SCHEDULE M § 7.14 ANNUAL FILING REQUIREMENT AND TAX-EXEMPT STATUS NOTES

13 CHAPTER EIGHT: Prospective Federal Regulation of Fundraising § 8.1 INTRODUCTION § 8.2 MAJOR LEGISLATIVE PROPOSALS § 8.3 REGULATORY ISSUES § 8.4 CONTEMPORARY DEVELOPMENTS AND PROSPECTS NOTES

14 CHAPTER NINE: Standards Setting and Enforcement by Watchdog Agencies § 9.1 OVERVIEW OF 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 CHARITY NAVIGATOR STANDARDS § 9.10 CHARITYWATCH STANDARDS § 9.11 STANDARDS ENFORCEMENT § 9.12 COMMENTARY § 9.13 A WATCHDOG AGENCY'S RESPONSE TO COMMENTARY § 9.14 REPLY TO RESPONSE § 9.15 RATING THE RATERS NOTES

15 CHAPTER TEN: Overviews, Perspectives, and Commentaries § 10.1 CHARITABLE FUNDRAISING AND THE LAW § 10.2 DEFINING A FUNDRAISING PROFESSIONAL § 10.3 PROFESSIONAL SOLICITORS: ROLE OF TELEMARKETING § 10.4 CHARITABLE SALES PROMOTIONS § 10.5 REGULATION UNLIMITED: PROHIBITED ACTS § 10.6 FUNDRAISER'S CONTRACT § 10.7 A MODEL LAW § 10.8 CHARITY AUCTIONS § 10.9 COURT OPINION CONCERNING SLIDING-SCALE REGISTRATION FEES § 10.10 CHARITABLE SOLICITATIONS AND THE INTERNET § 10.11 CHARITABLE SOLICITATIONS AND FRAUD § 10.12 CHARITABLE SOLICITATIONS AND SUBSTANTIATION § 10.13 UNCONSTITUTIONALITY OF STATE DONOR IDENTITY DISCLOSURE § 10.14 FUNDRAISING AND DONOR-ADVISED FUNDS § 10.15 SOME PROPOSALS FOR RELIEF § 10.16 A LOOK AHEAD NOTES

16 About the Authors

17 Online Resources

18 Index

19 End User License Agreement

1 Chapter 4 EXHIBIT 4.1 ABC Institution Fundraising Cost-Effectiveness Analysis for the ... EXHIBIT 4.2 ABC Institution Fundraising Cost-Effectiveness Analysis for the ... EXHIBIT 4.3 ABC Institution Fundraising Cost-Effectiveness Analysis for the ... EXHIBIT 4.4 ABC Institution Fundraising Cost-Effectiveness Analysis for the ... EXHIBIT 4.5 ABC Institution Fundraising Cost-Effectiveness Analysis for the ... EXHIBIT 4.6 Illustrative Fundraising Cost-Effectiveness Comparison by Type o...

1 Chapter 2 EXHIBIT 2.1 Pyramid of Giving

1 Cover

2 Table of Contents

3 Title Page

4 Copyright

5 A Letter to the Reader

6 Preface

7 Begin Reading

8 About the Authors

9 Online Resources

10 Index

11 End User License Agreement

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