The Law of Fundraising, 2024 Cumulative Supplement

Alicia M. Beck, Bruce R. Hopkins (Member, District of Columbia Bar)

$248.95

Paperback

Forthcoming
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English

John Wiley & Sons Inc
18 June 2024

Finance; Non-profitmaking organisations; Charity law

Ensure compliance with 2022 updates to state and federal regulations on fundraising

In this supplement to the newly revised Sixth Edition of The Law of Fundraising, distinguished lawyers and tax-exempt organization experts cover all changes made in 2022 to laws that apply to fundraising and philanthropy. The authors explore the administrative, tax, and constitutional implications of the latest legislation, regulation, IRS pronouncements, private letter rulings, and technical advice memoranda.

A comprehensive and authoritative blueprint of the increasingly complex tangle of federal and state regulations and legislation that govern charitable fundraising in the United States, the text is supported by a companion website containing tables, appendices, IRS examination guidelines for charitable fundraising, and other documents. The book also includes:

Different methods of fundraising and the roles of accountants and lawyers in the fundraising process Proper delegation of legislative authority and the treatment of fundraising disclosures Major legislative proposals and new regulatory issues in areas including Internet fundraising

With national- and state-level legislative and administrative control over charitable fundraising expanding quickly, this supplement of the Sixth Edition of The Law of Fundraising is an essential reference for law firms, non-profits, and accounting firms seeking to understand and comply with updates to fundraising and philanthropy tax laws throughout calendar year 2022.

By: Alicia M. Beck, Bruce R. Hopkins (Member, District of Columbia Bar)
Imprint: John Wiley & Sons Inc
Country of Publication: United States
Edition: 6th edition
Dimensions: Height: 252mm, Width: 175mm, Spine: 10mm
Weight: 136g
ISBN: 9781394244508
ISBN 10: 1394244509
Pages: 80
Publication Date: 18 June 2024
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Forthcoming

A Letter to the Reader vii Preface ix 1 Government Regulation of Fundraising for Charity 1 § 1.2 Charitable Fundraising: A Portrait 1 § 1.3 Evolution of Government Regulation of Fundraising 3 § 1.4 Contemporary Regulatory Climate 6 4 State Regulation of Fundraising 7 § 4.16 California Law Regulating Charitable Fundraising Platforms 7 § 4.17 Kansas Law 7 6 Federal Regulation of Fundraising 11 § 6.16 Charitable Fundraising Organizations 11 Inflation-Adjusted Insubstantiality Threshold—$50 Test 13 Inflation-Adjusted Insubstantiality Threshold—$25 Test 15 Inflation-Adjusted Low-Cost Article Definition 17 Table of Cases 19 Table of IRS Pronouncements 37 Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 41 Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 45 Online Resources 47 About the Authors 49 Index 51