The Law of Fundraising: 2008 Cumulative Supplement

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John Wiley & Sons, Apr 21, 2008 - Business & Economics - 528 pages
Containing a complete update of the main volume it accompanies The Law of Fundraising, Third Edition this 2008 Cumulative Supplement is updated and expanded, detailing federal and state laws with an emphasis on administrative, tax, and constitutional law. Clearly explaining state and federal rules impacting fundraising professionals, this supplement provides you with IRS rulings and pronouncements, an IRS checklist for monitoring charitable fundraising, and sample IRS forms.
 

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Contents

Chapter 1 Government Regulation of Fundraising for Charity Origins and the Contemporary Climate
1
Chapter 2 Anatomy of Charitable Fundraising
3
Chapter 3 States Charitable Solicitation Acts
5
Chapter 4 State Regulation of Fundraising Legal Issues
9
Chapter 5 Federal Regulation of Fundraising
29
Chapter 6 Prospective Federal Regulation of Fundraising Proposals and Issues
87
Chapter 7 Overviews Perspectives and Commentaries
103
Chapter 8 Standards Enforcement by Watchdog Agencies
119
Appendix G1 New Excerpts from Petition for Writ of Certiorari in Ryan v Telemarketing Associates Inc
157
Appendix G2 New Excerpts from Brief in Opposition to Petition for Writ of Certiorari in Ryan v Telemarketing Associates Inc
167
Appendix G3 New Excerpts from Reply Brief in Support of Petition for Writ of Certiorari in Ryan v Telemarketing Associates Inc
183
Appendix H Summary of Charitable Giving Incentives Legislation
189
Appendix I New Summary of SenatePassed Tax Relief Act of 2005
193
Appendix J New Summary of Relevant Provisions of the Pension Protection Act of 2006
195
Appendix K New Inventory of Relevant Portions of the Internal Revenue Code as Amended by Pension Protection Act
211
Cumulative Table of Cases
223

Appendix B
129
Appendix C
141
Appendix D InflationAdjusted Insubstantiality50 Test
151
Appendix E InflationAdjusted Insubstantiality Threshold25 Test
153
Appendix F InflationAdjusted LowCost Article Definition
155
Cumulative Table of IRS Pronouncements
229
Cumulative Table of Cases Discussed in Bruce R Hopkins Nonprofit Counsel
231
Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R Hopkins Nonprofit Counsel
235
Cumulative Index
237
Copyright

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About the author (2008)

Bruce R. Hopkins is a senior partner in the law firm of Polsinelli Shalton Flanigan Suelthaus PC. practicing in the firm's Kansas City, Missouri, and Washington, D.C. offices. He specializes in the representation of charitable and other nonprofit organizations, with emphasis on fundraising law issues, charitable giving (including planned giving), the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues,public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns,and Internet communications development.

Mr. Hopkins served as chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; chair, Section of Taxation, National Association of College and University Attorneys; and president, Planned Giving Study Group of Greater Washington, D.C.

Mr. Hopkins is the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to The Law of Fundraising, Third Edition, he is the author of The Tax Law of Charitable Giving, Third Edition; The Law of Tax-Exempt Organizations: Strategies and Commentaries; The Tax Law o Associations; the Tax Law of Unrelated Business for Nonprofit Organizations; The Nonprofits' Guide to Internet Communications Law; the Law of Intermediate Sanctions: A Guide for Nonprofits; Starting and Managing a Nonprofit Organization: A Legal Guide Fourth edition; Nonprofit Law Made Easy; charitable Giving Law Made Easy; 650 Essential Nonprofit Law Questions Answered the First Legal Answer Book for Fund-Raisers; the Second Leal Answer Book for Fund-Raisers; the Legal Answer Book for Nonprofit Law Dictionary; and is the coauthor, with Jody Blazek, or Private Foundations: tax Law and Compliance, Second Edition; also with Ms. Blazek, the Legal Answer Book for Private Foundations; and with Thomas K. Hyatt, to The Law of Tax-Exempt Healthcare Organizations, Second Edition. He also writes Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter, published by John Wiley & Sons.

Mr. Hopkins earned his JD and LLM degrees at George Washington University National Law center, and his BA at the University of Michigan. he is a member of the bars of the District of Columbia and the Sate of Missouri.

Mr. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in the Best Lawyers in America, Nonprofit Organizations/'Charities Law 2007-2008.

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