The Law of Fundraising

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John Wiley & Sons, Mar 23, 2009 - Business & Economics - 528 pages
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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, Fourth Edition is the only book to tackle the increasingly complex maze of federal and state fundraising regulations. It details federal and state laws, with an emphasis on administrative, tax, and constitutional laws. As well, it explains state and federal rules impacting the responsibilities of fundraising professionals. This guide is supplemented annually to keep nonprofit professionals on top of the latest fundraising legal developments.
  

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Contents

Anatomy of Charitable
18
States Charitable Solicitation Acts
47
States Charitable Solicitation Acts
48
State Regulation of Fundraising Legal Issues
83
Federal Regulation of Fundraising
187
Import of New Form 990
355
Prospective Federal Regulation of Fundraising
389
Overviews Perspectives and Commentaries
429
IRS Form 990 Return of Organization Exempt from Income Tax
583
InflationAdjusted Insubstantiality Threshold50 Test
599
Excerpts from Petition for Writ of Certiorari in Ryan v Telemarketing
605
Excerpts from Brief in Opposition to Petition for Writ of Certiorari
613
Excerpts from Reply Brief in Support of Petition for Writ
627
Inventory of Relevant Portions of the Internal Revenue Code
645
Table of Cases
657
Table of IRS Pronouncements
663

Standards Enforcement by Watchdog Agencies
509
Appendices
541
IRS Form 1023 Application for Recognition of Exemption
555
Table of Private Letter Rulings and Technical Advice Memoranda
669
Copyright

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About the author (2009)

BRUCE R. HOPKINS has been one of the country's leading authorities on tax-exempt organizations for 27 years. He is an attorney with the firm Polsinelli, White, Vardeman & Shalton and is an adjunct professor at the University of Missouri School of Law at Kansas City. He is the author of eight books, including The Law of Tax-Exempt Organizations, A Legal Guide to Starting and Managing a Nonprofit Organization, The Law of Fund-Raising, and The Legal Answer Book for Nonprofit Organizations, as well as a newsletter, The Nonprofit Counsel, all published by Wiley.

D. BENSON TESDAHL is a lawyer with Powers, Pyles, Sutter & Verville, P.C. in Washington, D.C., where he specializes in the representation of tax- exempt organizations. He is also an adjunct professor of tax law at Georgetown University. Mr. Tesdahl has published numerous tax articles and is co-chair of an American Bar Association subcommittee on tax-exempt entities.

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