The Law of Fundraising

Stay abreast of the latest developments in charitable fundraising legislation and regulationEffective fundraising has never been more important to the success of a nonprofit organization than it is today. But national- and state-level legislative and administrative control over charitable fundraising is expanding quickly. In the newly revised Sixth Edition of The Law of Fundraising, distinguished lawyers and tax-exempt organization experts deliver 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 authors explore the administrative, tax, and constitutional implications of the latest legislation, regulation, IRS pronouncements, private letter rulings, and technical advice memoranda. The book also includes: In-depth explorations of the anatomy of charitable fundraising, including different methods of fundraising and the roles of accountants and lawyers in the fundraising processComprehensive examinations of federal and state regulation of fundraising, including the proper delegation of legislative authority and the treatment of fundraising disclosuresRegulatory developments on the horizon, including major legislative proposals and new regulatory issues in areas including Internet fundraisingAn indispensable resource for tax-exempt board members, executives, managers, fundraisers, and other leaders, the latest edition of The Law of Fundraising will earn a place in the libraries of the accountants, lawyers, and other regulated professionals who serve nonprofit organizations. From the Inside Flap Government regulation of fundraising in nonprofit and tax-exempt organizations has become a mind-bendingly complex web of overlapping legislation, regulation, and advisory opinions. The governing law spans a wide variety of areas, including constitutional, administrative, and tax. Few professionals are equipped with the combination of firsthand experience and extensive education required to navigate this tangle of law. In the newly revised Sixth Edition of The Law of Fundraising, veteran tax-exempt and nonprofit experts Bruce R. Hopkins and Alicia M. Beck deliver an authoritative and comprehensive discussion of current federal, state, and local regulation of fundraising in the United States. They walk readers through every relevant area in charitable fundraising, from the professional role of lawyers advising nonprofits to specific prohibitions on charitable solicitation and the constitutional basis of the state regulation of fundraising. This edition presents expanded and updated coverage of new legislation, tax regulation, IRS rulings, and case law. It also offers seven distinct supplementary, online resources, including appendices defining low-cost articles and the inflation-adjusted insubstantiality threshold, as well as tables of cases, IRS pronouncements, private letter rulings, and technical advice memoranda. A critical resource for lawyers, accountants, bankers, consultants, and other professionals serving tax-exempt organizations, The Law of Fundraising will also earn a place in the libraries of executives, managers, board members, and other leaders serving charitable firms who seek a one-stop volume to help them navigate the increasingly complicated world of nonprofit fundraising. This regularly supplemented and widely read text is the gold standard in an industry that is evolving and growing rapidly. From the Back Cover Praise for the law of fundraising“The Fifth Edition of The Law of Fundraising provides a thorough update and discussion on the laws impacting nonprofit organizations. It is particularly helpful as new and innovative methods of fundraising are being explored and used by charities. Fundraising professionals and those responsible for compliance will find this an essential reference to have on hand.” —JANE LAMPO Managing Director of Pla