The Law of Fundraising, Fifth Edition

  • 1h 58m
  • Alicia M. Beck, Bruce R. Hopkins
  • John Wiley & Sons (US)
  • 2019

Untangle the web of fundraising regulations, with the latest updates for 2019

The Law of Fundraising is the definitive reference by the field's most respected authority, and the only 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.

With 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.

  • Understand the latest state and federal laws surrounding fundraising activities
  • Learn how the law governs Internet fundraising and other emerging issues
  • Get up to date on the new rules surrounding donor-advised funds and international fundraising
  • Examine prospective laws, regulatory trends, and how new rules impact fundraising professionals

Fundraising 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. The Law of Fundraising streamlines compliance with the latest legal developments and invaluable tools for application.

About the Authors

Bruce R. Hopkins 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.

Alicia M. Beck 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. Ms. 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.

In this Book

  • Government Regulation of Fundraising for Charity
  • Anatomy of Charitable Fundraising
  • States' Charitable Solicitation Acts
  • State Regulation of Fundraising
  • Federal Regulation of Fundraising
  • Import of Form 990
  • Overviews, Perspectives, and Commentaries
  • Standards Enforcement by Watchdog Agencies
  • Cumulative Table of Cases
  • Cumulative Table of IRS Pronouncements
  • Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel
  • Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
  • Table of Tax Reform Legislation