{"product_id":"the-law-of-fundraising-isbn-9781119539575","title":"The Law of Fundraising","description":"\u003cb\u003eUntangle the web of fundraising regulations, with the latest updates for 2019\u003c\/b\u003e \u003cp\u003e\u003ci\u003eThe Law of Fundraising\u003c\/i\u003e is the definitive reference by the field's most respected authority, and the \u003ci\u003eonly\u003c\/i\u003e book to tackle the increasingly complex maze of federal and state fundraising regulations. Updated to cover the latest changes to fundraising law for 2019, this book includes new coverage of donor-advised funds, international fundraising, and the IRS's charitable spending initiative alongside updates on Form 990, political fundraising, and more. Both state and federal regulations are covered with an emphasis on administrative, tax, and constitutional law, alongside expert discussion on compliance issues, trends, and upcoming legislation. Accessible language aids in conceptual understanding, while extensive tables of cases, IRS rulings and pronouncements, checklists, and sample forms facilitate correct application. The companion website features additional tables, appendices, IRS guidelines, and other useful documents, providing attorneys, accountants, and nonprofit professionals with a rich toolkit for ensuring compliance.\u003c\/p\u003e \u003cp\u003eWith all topics pertaining to finance under increasing federal scrutiny, laws surrounding fundraising are becoming increasingly difficult to parse. Mistakes can impact the nonprofit's bottom line, so keeping up-to-date is crucial; this book provides a comprehensive reference to the latest developments, along with expert forecasting of what is to come.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eUnderstand the latest state and federal laws surrounding fundraising activities\u003c\/li\u003e \u003cli\u003eLearn how the law governs Internet fundraising and other emerging issues\u003c\/li\u003e \u003cli\u003eGet up to date on the new rules surrounding donor-advised funds and international fundraising\u003c\/li\u003e \u003cli\u003eExamine prospective laws, regulatory trends, and how new rules impact fundraising professionals\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eFundraising is critical to the nonprofit's ability to carry out their mission, yet the regulatory tangle at both the state and federal level can be a nightmare to navigate. \u003ci\u003eThe Law of Fundraising\u003c\/i\u003e streamlines compliance with the latest legal developments and invaluable tools for application.\u003c\/p\u003e \u003cp\u003ePreface vii\u003c\/p\u003e \u003cp\u003eAbout the Authors ix\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter One Government Regulation of Fundraising for Charity 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.2 Charitable Fundraising: A Portrait 1\u003c\/p\u003e \u003cp\u003e1.3 Evolution of Government Regulation of Fundraising 3\u003c\/p\u003e \u003cp\u003e1.4 Contemporary Regulatory Climate 7\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Two Anatomy of Charitable Fundraising 9\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Three States’ Charitable Solicitation Acts 11\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.2 Definitions 11\u003c\/p\u003e \u003cp\u003e3.4 Annual Reporting 11\u003c\/p\u003e \u003cp\u003e3.20 Miscellaneous Provisions 12\u003c\/p\u003e \u003cp\u003e3.22 Unified Registration 12\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Four State Regulation of Fundraising 15\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.2 Police Power 15\u003c\/p\u003e \u003cp\u003e4.2A Registration and Licensing Requirements (New) 15\u003c\/p\u003e \u003cp\u003e4.2B Charitable Purposes Revisited (New) 17\u003c\/p\u003e \u003cp\u003e4.3 Fundraising as Free Speech 18\u003c\/p\u003e \u003cp\u003e4.8 Other Constitutional Law Issues 20\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Five Federal Regulation of Fundraising 23\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.2A Private Benefit Doctrine 23\u003c\/p\u003e \u003cp\u003e5.3 Charitable Gift Substantiation Requirements 25\u003c\/p\u003e \u003cp\u003e5.6 Intermediate Sanctions 34\u003c\/p\u003e \u003cp\u003e5.7 Unrelated Business Rules 35\u003c\/p\u003e \u003cp\u003e5.8 Exemption Application Process 40\u003c\/p\u003e \u003cp\u003e5.11 Public Charity Classification 41\u003c\/p\u003e \u003cp\u003e5.13 Fundraising Compensation Arrangements 42\u003c\/p\u003e \u003cp\u003e5.14 Charitable Deduction Rules 43\u003c\/p\u003e \u003cp\u003e5.15 Commensurate Test 45\u003c\/p\u003e \u003cp\u003e5.18 Postal Laws 46\u003c\/p\u003e \u003cp\u003e5.21 FTC Telemarketing Rules 46\u003c\/p\u003e \u003cp\u003e5.22 Internet Communications 47\u003c\/p\u003e \u003cp\u003e5.25 Political Campaign Financing 47\u003c\/p\u003e \u003cp\u003e5.26 Fundraising Organizations 47\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Six Import of Form 990 59\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.11 Schedule B 59\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Eight Overviews, Perspectives, and Commentaries 63\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 Charitable Fundraising and the Law 63\u003c\/p\u003e \u003cp\u003e8.8 Charity Auctions 63\u003c\/p\u003e \u003cp\u003e8.12 Charitable Solicitations and Substantiation 64\u003c\/p\u003e \u003cp\u003e8.12A Charitable Fundraising and Disclosure 65\u003c\/p\u003e \u003cp\u003e8.13 Some Proposals for Relief 67\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Nine Standards Enforcement by Watchdog Agencies 69\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.15 Rating the Raters 69\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendices\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAppendix D Inflation-Adjusted Insubstantiality Threshold—$50 Test 71\u003c\/p\u003e \u003cp\u003eAppendix E Inflation-Adjusted Insubstantiality Threshold—$25 Test 73\u003c\/p\u003e \u003cp\u003eAppendix F Inflation-Adjusted Low-Cost Article Definition 75\u003c\/p\u003e \u003cp\u003e\u003cb\u003eTables\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCumulative Table of Cases 77\u003c\/p\u003e \u003cp\u003eCumulative Table of IRS Pronouncements 89\u003c\/p\u003e \u003cp\u003eCumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in \u003ci\u003eBruce R. Hopkins’ Nonprofit Counsel \u003c\/i\u003e91\u003c\/p\u003e \u003cp\u003eCumulative Table of Cases Discussed in \u003ci\u003eBruce R. Hopkins’ Nonprofit Counsel \u003c\/i\u003e93\u003c\/p\u003e \u003cp\u003eTable of Tax Reform Legislation 97\u003c\/p\u003e \u003cp\u003eCumulative Index 103\u003c\/p\u003e \u003cp\u003e\u003cb\u003eBruce R. Hopkins\u003c\/b\u003e practices law with the Bruce R. Hopkins Law Firm, LLC, in Kansas City, Missouri. His practice concentrates on the representation of charitable and other tax-exempt organizations, ranging over the entirety of law matters involving exempt 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, governance and the law, 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 developments.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAlicia M. Beck\u003c\/b\u003e is an associate in the law firm of Polsinelli PC, practicing in the firm’s Kansas City, Missouri, office. She specializes in advising nonprofit entities. Her clients include national hospital systems, research organizations, private foundations, colleges, universities, associations, social welfare organizations, and governmental entities. Ms. Beck assists these clients with formation, structure, and operational issues, including fundraising regulation. She also has experience with various tax restructuring issues relating to international entities.\u003cbr\u003eMs. Beck received her JD degree from the University of Kansas School of Law. Ms. Beck received an LLM in taxation from Northwestern University. She received a BA in Supply and Value Chain Management from Texas Christian University. She is a member of the bars of the states of Illinois, Kansas, and Missouri. She was also selected a 2015 Kansas and Missouri Rising Star for Tax Law.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990275113189,"sku":"NP9781119539575","price":195.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119539575.jpg?v=1761787162","url":"https:\/\/k12savings.com\/es\/products\/the-law-of-fundraising-isbn-9781119539575","provider":"K12savings","version":"1.0","type":"link"}