The law of fundraising

Raising funds to fulfill a nonprofit organization's goals is critical to its success, but fundraising regulations are an increasingly complex maze. The Law of Fundraising, Fifth Edition is the definitive guide to demystifying federal and state fundraising regulations. With new discussion on Internet fundraising, political fundraising laws, and international fundraising, this book details federal and state laws, with an emphasis on administrative, tax, and constitutional laws. This guide is supplemented annually to keep nonprofit professionals on top of the latest fundraising legal developments.

• Preface p. xi
• 1 Government Regulation of Fundraising for Charity p. 1
• § 1.1 Charitable Sector and American Political Philosophy p. 2
• § 1.2 Charitable Fundraising: A Portrait p. 9
• § 1.3 Evolution of Government Regulation of Fundraising p. 10
• § 1.4 Contemporary Regulatory Climate p. 16
• 2 Anatomy of Charitable Fundraising p. 21
• § 2.1 Scope of Term Charitable Organization p. 22
• § 2.2 Methods of Fundraising p. 25
• § 2.3 Role of Fundraising Professional p. 36
• § 2.4 Role of Accountant p. 40
• § 2.5 Role of Lawyer p. 42
• § 2.6 Viewpoint of Regulators p. 43
• § 2.7 Viewpoint of a Regulated Professional p. 44
• § 2.8 Coping with Regulation: A System for the Fundraising Charity p. 46
• 3 States' Charitable Solicitation Acts p. 49
• § 3.1 Summary p. 50
• § 3.2 Definitions p. 50
• § 3.3 Preapproval p. 60
• § 3.4 Annual Reporting p. 64
• § 3.5 Exemptions p. 65
• § 3.6 Regulation of Professional Fundraisers p. 72
• § 3.7 Regulation of Professional Solicitors p. 73
• § 3.8 Regulation of Commercial Coventurers p. 73
• § 3.9 Limitations on Fundraising Costs p. 74
• § 3.10 Availability of Records p. 76
• § 3.11 Contracts p. 77
• § 3.12 Registered Agent Requirements p. 78
• § 3.13 Prohibited Acts p. 78
• § 3.14 Regulatory Prohibitions p. 80
• § 3.15 Disclosure Statements and Legends p. 80
• § 3.16 Reciprocal Agreements p. 81
• § 3.17 Solicitation Notice Requirements p. 82
• § 3.18 Fiduciary Relationships p. 83
• § 3.19 Powers of Attorney General p. 83
• § 3.20 Miscellaneous Provisions p. 84
• § 3.21 Sanctions p. 85
• § 3.22 Unified Registration p. 85
• § 3.23 Other Laws p. 86
• § 3.24 Prospect of Law Changes p. 88
• 4 State Regulation of Fundraising p. 91
• § 4.1 Regulation of Fundraising Costs p. 92
• § 4.2 Police Power p. 114
• § 4.3 Fundraising as Free Speech p. 120
• § 4.4 Due Process Rights p. 164
• § 4.5 Equal Protection Rights p. 166
• § 4.6 Delegation of Legislative Authority p. 170
• § 4.7 Treatment of Religious Organizations p. 175
• § 4.8 Other Constitutional Law Issues p. 186
• § 4.9 Exemption for Membership Groups p. 187
• § 4.10 Defining Professional Fundraiser and Professional Solicitor p. 189
• § 4.11 Direct-Mail Fundraising Guidelines p. 191
• § 4.12 Registration Fees p. 195
• § 4.13 Fundraising Over Internet p. 198
• § 4.14 Conclusions p. 210
• 5 Federal Regulation of Fundraising p. 211
• § 5.1 Federal Regulation of Fundraising: How It All Began p. 213
• § 5.2 Fundraising Disclosure by Charitable Organizations p. 221
• § 5.3 Charitable Gift Substantiation Requirements p. 225
• § 5.4 Quid Pro Quo Contribution Rules p. 233
• § 5.5 Fundraising Disclosure by Noncharitable Organizations p. 237
• § 5.6 Intermediate Sanctions p. 241
• § 5.7 Unrelated Business Rules p. 252
• § 5.8 Exemption Application Process p. 293
• § 5.9 Reporting Requirements p. 301
• § 5.10 Lobbying Restrictions p. 301
• § 5.11 Public Charity Classifications p. 305
• § 5.12 School Record-Retention Requirements p. 311
• § 5.13 Fundraising Compensation Arrangements p. 313
• § 5.14 Charitable Deduction Rules p. 320
• § 5.15 Commensurate Test p. 346
• § 5.16 Special Events and Corporate Sponsorships p. 352
• § 5.17 Appraisers and Penalties p. 356
• § 5.18 Postal Laws p. 358
• § 5.19 Antitrust Laws p. 371
• § 5.20 Securities Laws p. 372
• § 5.21 FTC Telemarketing Rules p. 375
• § 5.22 Internet Communications p. 381
• § 5.23 Health Insurance Portability and Accountability Act Regulations p. 387
• § 5.24 IRS Examination Guidelines p. 388
• § 5.25 Political Campaign Financing p. 392
• 6 Import of Form 990 p. 423
• § 6.1 Form 990 Series Basics p. 424
• § 6.2 IRS Guiding Principles p. 428
• § 6.3 Import of Form 990 p. 429
• § 6.4 Summary of Parts of Form 990 p. 429
• § 6.5 Preparation of Form 990, Part I p. 433
• § 6.6 Summary of Form 990 Schedules p. 435
• § 6.7 Form990-EZ p. 439
• § 6.8 Transition Rules p. 439
• § 6.9 Instructions p. 439
• § 6.10 Federal and State Regulation of Gaming p. 440
• § 6.11 Schedule B p. 444
• § 6.12 Preparation of Form 990 Schedule G p. 446
• § 6.13 Preparation of Other Parts of Form 990 p. 453
• § 6.14 Preparation of Form 990 Schedule M p. 456
• § 6.15 Annual Filing Requirement and Tax-Exempt Status p. 463
• 7 Prospective Federal Regulation of Fundraising: Proposals and Issues p. 465
• § 7.1 Introduction p. 466
• § 7.2 Major Legislative Proposals p. 468
• § 7.3 Regulatory Issues p. 474
• § 7.4 Contemporary Developments and Prospects p. 490
• 8 Overviews, Perspectives, and Commentaries p. 497
• § 8.1 Charitable Fundraising and the Law p. 498
• § 8.2 Defining a Fundraising Professional p. 511
• § 8.3 Professional Solicitors: Role of Telemarketing p. 516
• § 8.4 Charitable Sales Promotions p. 518
• § 8.5 Regulation Unlimited: Prohibited Acts p. 524
• § 8.6 Fundraiser's Contract p. 528
• § 8.7 A Model Law p. 534
• § 8.8 Charity Auctions p. 540
• § 8.9 Court Opinion Concerning Sliding-Scale Registration Fees p. 547
• § 8.10 Charitable Solicitations and the Internet p. 550
• § 8.11 Charitable Solicitations and Fraud p. 551
• § 8.12 Charitable Solicitations and Substantiation p. 554
• § 8.13 Some Proposals for Relief p. 559
• § 8.14 A Look Ahead p. 562
• 9 Standards Enforcement by Watchdog Agencies p. 565
• § 9.1 Nongovernmental Regulation p. 565
• § 9.2 Role of an Independent Monitoring Organization  p. 567
• § 9.3 Standards Applied by Watchdog Agencies p. 571
• § 9.4 Philanthropic Advisory Service Standards p. 572
• § 9.5 BBB Wise Giving Alliance Standards p. 575
• § 9.6 Evangelical Council for Financial Accountability Standards p. 575
• § 9.7 Standards for Excellence Institute Standards p. 577
• § 9.8 Panel on Nonprofit Sector Fundraising Principles p. 579
• § 9.9 American Institute of Philanthropy Standards p. 581
• § 9.10 Standards Enforcement p. 584
• § 9.11 Watchdog Agencies and Litigation p. 587
• § 9.12 Commentary p. 589
• § 9.13 A Watchdog Agency's Response to Commentary p. 595
• § 9.14 Reply to Response p. 597
• § 9.15 Rating the Raters p. 599
• About the Authors p. 603
• About the Companion Website p. 605
• Index p. 607