Index

  • Abuses:
    • alleged, § 2.6
    • costs of fundraising as, § 1.3
  • Accountant, role of, § 2.4
  • Advocacy, door-to-door, § 4.5(e)
  • Atchison, Ruth M., §§ 9.1, 9.2
  • Administrative agencies, state:
    • defined, § 3.1(k)
    • delegation of legislative authority to, § 4.8
  • Affinity card programs:
    • postal rates, § 6.9(e)
    • unrelated business rules, § 5.8(b)(vi)
  • American Association of Fund Raising Counsel, § 2.3(c), (e)
  • American Cancer Society, § 1.3
  • American Diabetes Association, § 1.3
  • American Federation of Police and Concerned Citizens, Inc., § 1.3
  • American Institute of Certified Public Accountants; §§ 4.1(i), 5.9(d), 8.3(d)
  • American political philosophy, as to charitable sector, § 1.1
  • Annual giving programs, § 2.2(a)
  • Annual information returns:
    • disclosure requirements, § 7.1(c)
    • filing due dates, § 7.1(c)
    • filing exceptions, § 7.1(b)
    • forms, § 7.1(a)
    • and gaming regulation, § 7.9
    • guiding principles, IRS, § 7.2
    • import of, § 7.3
    • instructions, § 7.8
    • parts of, summary of, §§ 7.4, 7.12
    • penalties, § 7.1(d)
    • preparation of, § 7.5
    • Schedule B, § 7.10
    • Schedule G, § 7.11
    • Schedule M, § 7.13
    • schedules, summary of, § 7.6
  • Antitrust laws, § 6.10
  • Applicable property, § 6.7(e)
  • Appraisal law, § 5.10
  • Appraisers:
    • definition of, § 5.10(c)
    • penalties on, § 5.12(c)
  • Associated Community Services, Inc., § 1.3
  • Association for Healthcare Philanthropy, § 2.3(c), (d), (e)
  • Association of Fundraising Professionals, §§ 2.3(c), (d), (e)
  • Attorneys general, powers of, § 3.19
  • Auctions, charity:
    • acquirer of deduction, § 10.8(c)
    • businesses, as, § 10.8(a)
    • contribution deduction, § 10.8(b)
    • Internet, on, § 5.22(c)(v)
    • quid pro quo rules, § 10.8(e)
    • sales tax rules, § 10.8(f)
    • substantiation rules, § 10.8(d)
  •  
  • Bausch, James J., § 9.13
  • BBB Wise Giving Alliance, § 9.5
  • Bingo games:
    • IRS checklist, § 5.1
    • limits of free speech doctrine, § 4.5(e)
  • Blue sky statutes, § 3.23
  • Boards of directors:
    • BBB Wise Giving Alliance standards, § 9.5(a)
    • Evangelical Council for Financial Accountability standards, § 9.6(a)
    • Philanthropic Advisory Service standards, § 9.4(e)
  • Bonds:
    • charitable solicitation act, model, § 8.7(f)
    • fundraising professionals, §§ 3.6, 8.2
    • solicitors, professional, §§ 3.7, 10.2
  • Boorstin, Daniel J., § 1.1
  • Business, concept of, § 5.8(a)(i), (iii), (b)(i)
  • Brauer, Robert I., § 5.1(a)
  • Breast Cancer Outreach Foundation, Inc., § 1.3
  • Breast Cancer Society, Inc., § 1.3
  • Bulk third-class mailing rate, see Postal rates, preferred
  •  
  • Campaign committees, § 2.2(a)(7)
  • Cancer Fund of America, Inc., § 1.3
  • Cancer Supporting Services, Inc., § 1.3
  • Canvassing, door-to-door, § 4.5(e)
  • Cause-related marketing, § 5.8(b)(ix)
  • Charitable, defined, §§ 2.1, 4.4
  • Charitable contribution deduction law:
    • appraisal law, § 5.10
    • contribution, definition of, § 6.7(a)
    • deduction reduction rules, § 6.7(e)
    • fractional interests, § 6.7(h)
    • gift properties, § 6.7(c)
    • intellectual property, § 6.7(i)
    • noncharitable donees, § 6.7(k)
    • partial interest contributions, § 6.7(g)
    • percentage limitations, § 6.7(d)
    • qualified donees, § 6.7(b)
    • record-keeping and reporting, §§ 5.3, 5.11
    • twice-basis deductions, § 6.7(f)
    • vehicles, § 6.7(j)
  • Charitable deduction property, § 5.11(b)
  • Charitable Donation Antitrust Immunity Act of 1997, § 6.10
  • Charitable fundraising:
    • contemporary regulatory climate, § 1.4
    • and law, in general, § 10.1
    • methods of, § 2.2(d)
    • online, § 1.2(c)
    • portrait of, § 1.2
  • Charitable fundraising organizations:
    • commensurate test, application of, § 6.17(b)
    • exemption issues, other, § 6.17(c)
    • general principles, § 6.17(a)
  • Charitable Gift Annuity Antitrust Relief Act of 1995, § 6.10
  • Charitable organization:
    • defined, § 2.1
    • scope of term, § 2.1
  • Charitable sales promotions. See also Commercial coventurers
    • defined, §§ 3.2(i), 10.4(c)
    • regulation of, § 10.4(b), (d)
    • terminology, § 10.4(a)
  • Charitable sector, § 1.1
  • Charitable solicitation act, prospective federal:
    • advantages of, § 8.1
    • AICPA audit guides, § 8.3(d)
    • Commission on Private Philanthropy and Public Needs, § 8.1
    • cost of fundraising, disclosure of, § 8.3(c)
    • direct-mail fundraising, § 8.2(c)
    • disclosure, mode of, § 8.3(b)
    • emerging issues, § 8.3
    • enforcement, federal agency charged with, § 8.3(e)
    • exemptions, § 8.3(f)
    • Federal Trade Commission, § 8.2(c)
    • Filer Commission report, §§ 8.3(e), 8.3(i)
    • fundraising professionals, § 8.2(c)
    • interstate solicitations, §§ 8.3(i), 8.3(j)
    • jurisdiction, federal agency, § 8.3(e)
    • legislative proposals, § 8.2
    • preemption of state law, § 8.3(g)
    • public charities, applicability, §§ 8.2(b), 8.3(f)
    • religious organizations, exemptions, § 8.3(f)
    • sanctions, § 8.3(h)
    • state law, preemption of, § 8.3(g)
    • uniform accounting principles, § 8.3(d)
  • Charitable solicitation act, model:
    • bonds, § 10.7(f)
    • compensation, § 10.7(g)
    • contracts, § 10.7(f)
    • definitions, § 10.7(e)
    • elements, § 10.7(b)
    • exemptions, § 10.7(h)
    • preapproval, § 10.7(c)
    • prohibited acts, § 10.7(j)
    • reason for, § 10.7(a)
    • registration, § 10.7(c)
    • reporting, § 10.7(d)
    • sanctions, § 10.7(k)
  • Charitable solicitation acts, state:
    • administrative agency involved, § 3.2(k)
    • administrative enforcement, delegation of legislative authority, § 4.8
    • annual reports, § 3.4
    • attorneys general, powers of, § 3.19
    • charitable, defined, § 3.2(a)
    • charitable organization, defined, § 3.2(b)
    • churches, exemptions for, § 3.5(a)
    • commercial coventurers:
      • defined, § 3.2(j)
      • regulation of, § 3.8
    • compliance, difficulty of, § 10.1
    • contracts, § 3.11
    • contribution, defined, § 3.2(e)
    • costs of fundraising, limitations on, § 3.9
    • deceptive acts or practices, § 3.21
    • definitions, § 3.2
    • delegation of legislative authority, administrative enforcement subject to, § 4.8
    • disclosure statements and legends, § 3.15
    • due date of annual reports, § 3.4
    • due process rights, § 4.6
    • duration of registration or other authorization, § 3.3
    • educational institutions, exemptions for, § 3.5(c)
    • effectiveness of, § 10.1
    • equal protection rights, § 4.7
    • exemptions, § 3.5
    • fiduciary relationships, § 3.18
    • financial statement filing requirements, § 3.3
    • fundraising activities, § 3.2(i)
    • fundraising costs, limitations on, § 3.9
    • fundraising counsel, defined, § 3.1(g)
    • fundraising expenses, defined, § 3.1(k)
    • health care institutions, exemptions for, § 3.5(f), (g)
    • hospitals, exemptions for, §§ 3.5(f), 8.3(f), 8.7(h)
    • interstate commerce, § 4.2
    • investigative authority, § 4.2
    • libraries, exemptions for, § 3.5(d)
    • license requirements, § 3.2
    • membership, defined, § 3.2(f)
    • membership organizations, exemptions for, §§ 3.5(h), 8.3(f), 8.7(h)
    • miscellaneous provisions, § 3.20
    • model act, § 10.7
    • museums, exemptions for, § 3.5(e)
    • named organizations, exemptions, § 3.5(m)
    • notice requirements, § 3.17
    • officials' concerns, § 8.8
    • organizations affected, § 2.1
    • permit requirements, § 3.3
    • police power, § 4.2
    • political organizations, exemptions for, § 3.5(k)
    • preapproval requirements, § 3.3
    • professional fundraisers:
      • defined, §§ 3.2(g), 10.2
      • regulation of, § 3.6
    • professional fundraising firm, defined, § 3.2(g)
    • professional solicitor:
      • defined, §§ 3.2(h), 10.2
      • regulation of, § 3.7
    • prohibited acts, §§ 3.13, 10.5
    • rationale for, § 10.1
    • reciprocal agreements, § 3.16
    • record-keeping requirements, § 3.10
    • registered agent requirements, § 3.12
    • registration law, §§ 3.3, 4.3
    • regulatory prohibitions, § 3.14
    • religious organizations, exemptions for, §§ 3.5(b), 8.3(f), 10.7(h)
    • sale, defined, § 3.2(d)
    • sanctions, § 3.21
    • scope, § 10.1(f)
    • small solicitations, exemptions for, § 3.5(i)
    • solicitation, defined, § 3.2(c)
    • solicitation notice requirements, § 3.17
    • specified individuals, solicitations for, exemptions for, § 3.5(j)
    • statement requirements, § 3.3
    • summary of, § 3.1
    • veterans' organizations, exemptions for, § 3.5(l)
  • Charleston Principles, §§ 4.15(b), 4.15(c)
  • Child Protection and Obscenity Enforcement Act, § 4.5(c)
  • Children's Aid International, § 1.3
  • Children's Relief Fund, § 1.3
  • CharityWatch standards, § 9.10.
  • Churches, exemptions, §§ 3.5(a), 8.3(f), 10.7(h). See also Religious organizations
  • Colleges and universities, as public charities, § 6.4
  • Commemorative giving, § 2.2(a)
  • Commensurate test:
    • application in fundraising context, §§ 5.9, 5.26
    • in general, § 5.1(c)
  • Commentaries:
    • charitable fundraising and the law, § 10.1
    • charitable sales promotions, § 10.4
    • charity auctions, § 10.8
    • defining a fundraising professional, § 10.2
    • donor-advised funds and fundraising, § 10.14
    • fraud, charitable solicitations and, § 10.11
    • fundraiser's contract, § 10.6
    • Internet, charitable solicitations and, § 10.10
    • look ahead, § 10.16
    • model law, § 10.7
    • professional solicitors: role of telemarketing, § 10.3
    • proposals for relief, § 10.15
    • regulation unlimited: prohibited acts, § 10.5
    • sliding-scale fees, court opinion on, § 10.9
    • substantiation, charitable solicitations and, § 10.12
    • unconstitutionality of donor identity disclosure, § 10.13
  • Commerce clause violations, § 4.2
  • Commercial coventures:
    • charitable sales promotions, §§ 3.8, 10.4
    • defined, §§ 3.2(j), 10.4
    • regulation of, § 3.8
    • unrelated income taxation, § 5.8(b)(vii)
  • Commercial speech, § 6.12
  • Commission on Private Philanthropy and Public Needs, §§ 1.1, 8.3(i). See also Filer Commission
  • Compensation arrangements for fundraising professionals:
    • charitable solicitation act, model, § 10.7
    • commensurate test, IRS application of, §§ 5.1(c), 5.15
    • commissions, § 5.13
    • contract, §§ 3.11, 10.7(f)
    • intermediate sanctions, § 5.7
    • limitations and antitrust laws, § 6.10
    • revenue-sharing arrangements, §§ 5.6, 5.13
    • unreasonable:
      • private benefit doctrine, § 6.1
      • private inurement doctrine, § 5.13
  • Compliance:
    • difficulty of, § 10.1
    • IRS annual information returns, Chapter 7
  • Constitutional law issues:
    • commerce clause, § 4.2
    • compensation limitations, § 6.6
    • delegation of legislative authority, § 4.8
    • due process rights, § 4.6
    • equal protection rights, § 4.7
    • establishment of religion, § 4.9
    • exemptions for religious organizations, § 4.9
    • free speech, § 4.5
    • other issues, § 4.10
    • percentage compensation disclosure, § 4.3
    • percentage limitations, § 4.5
    • police power, § 4.2
    • Postal Service property, solicitations on, § 4.5
    • rebuttable percentage limitations, § 4.1
    • religious organizations, treatment of, § 4.9
  • Contemporary regulatory climate, § 1.4
  • Contracts with professional fundraisers:
    • basic elements, § 10.6(a)
    • charitable solicitation acts, model, § 10.7(f)
    • content requirement, state law, § 3.11
    • fee arrangements, § 10.6(c)
    • solicitor status, § 10.2(c)
    • specific elements, § 10.6(b)
    • state laws, §§ 3.11, 10.6(e)
  • Contributions:
  • Cooperative mailings, § 6.9(e)
  • Cornuelle, Richard C., § 1.1
  • Corporate services, § 5.8(b)(ix)
  • Corporate sponsorships:
    • in general, § 6.8(b)
    • Internet-based, § 6.13(c)(iii)
  • Costs of fundraising:
    • alleged abuses, § 1.3
    • average gift size factor, § 4.1(f)
    • bottom-line ratio, § 4.1(e)
    • constitutionality of percentage limitations, § 4.5
    • cost line item approach, § 4.1(c)
    • cost percentage approach, § 4.1(b)
    • determining costs, § 4.1(b)-(f), (h)
    • disclosure dilemma, § 4.1(a)
    • disclosure-on-demand, § 4.1(a)
    • factors affecting, § 4.1(h)
    • fallacy of high costs as fraud, § 4.1(b)
    • floating average approach, § 4.1(d)
    • limitations under state charitable solicitation acts, § 3.9
    • line item approach, § 4.1(c)
    • lobbying expenditures, determining, § 6.3
    • most effective means, determining, § 4.1(h)
    • percentage, expressed as, § 4.1(b)
    • pluralization approach, § 4.1(e)
    • point-of-solicitation disclosure, § 4.1(a)
    • reasonable, see Costs of fundraising, reasonable
    • reasonableness, factors considered in determining, § 4.1(h)
    • reasons for high costs, § 4.1(b)
    • regulated disclosure approach, § 4.1(g)
    • state regulation, §§ 3.9, 4.1
  • Costs of fundraising, reasonable:
    • capital campaigns, § 2.2(d)(vi)
    • corporations and foundations, § 2.2(d)(iv)
    • determining, factors considered in, § 4.1
    • direct mail, § 2.2(d)(i), (ii)
    • planned giving, § 2.2(d)(v)
    • special events and benefits, § 2.2(d)(iii)
    • unreasonable expenses, prohibited acts, § 3.13
  • Council for the Advancement and Support of Education, § 2.3(c), (e)
  • Council of Better Business Bureaus, § 9.2
  • Credit cards, affinity card programs, § 5.8(b)(vi)
  • Cryptocurrency, § 10.16
  • Curti, Merle, § 1.1
  •  
  • Deceptive solicitations, § 8.4
  • Deductions, see Tax deductions for charitable contributions
  • Delegation of legislative authority, § 4.8
  • de Tocqueville, Alexis, § 1.1
  • Direct mail fundraising:
    • annual giving programs, § 2.2(a)(1), (2)
    • costs of fundraising, reasonable, § 2.2(d)
    • guidelines, § 4.13
    • risk sharing, § 6.9(e)
    • unsolicited merchandise, mailings of, § 2.2(a)
  • Direct Mail Marketing Association, § 2.3(c)
  • Disabled Veterans National Foundation, § 1.3
  • Disclosure requirements:
    • charitable organizations, for § 5.2
    • contracts with professional fundraisers, percentage compensation, §§ 6.6, 10.6(c)
    • costs of fundraising, state regulation:
      • disclosure dilemma, § 4.1(a)
      • disclosure-on-demand, § 4.1(a)
      • point-of-solicitation disclosure, § 4.1(c)
      • regulated disclosure approach, § 4.1(g)
    • fundraising costs, § 4.1(a)
    • gift substantiation, §§ 5.4, 8.12
    • in general, §§ 5.1, 5.2
    • issues, § 8.3(b)
    • noncharitable organizations, § 5.6
    • percentage compensation disclosure, constitutionality, § 4.5
    • point of solicitation, § 4.1
    • prospective federal legislation, § 8.3(b)
    • quid pro quo contributions, § 5.5
    • solicitors, professional, § 3.17
    • statements and legends, § 3.15
    • tax deductions for charitable contributions, § 6.7
  • Disqualified persons, fundraising context, § 5.7(b)(ii)
  • Disregarded benefits, §§ 5.2, 5.3, 5.4
  • Doing business in a state, § 3.20
  • Donative intent, § 5.5
  • Donor-advised funds, § 10.14
  • Donor clubs and associations, § 2.2(a)(6)
  • Donor identity disclosure, § 10.13
  • Donor recognition programs, § 6.8(b)
  • Do-not-call registry, national, § 6.12
  • Door-to-door advocacy, § 4.5(e)
  • Door-to-door and on-street solicitation, § 2.2(a)(8)(d)
  • Due process rights, § 4.6
  •  
  • Educational institutions:
    • discriminatory policies, IRS denial of exempt status, § 6.5
    • preferred postal rates, § 6.9(b)(ii)
    • public charity classification, § 6.4
    • record-retention requirements, § 5.3
  • Ekstrom, Helmer, § 10.1
  • Emerson, Karl E., § 2.6
  • Enforcement by administrative agencies, delegation of legislative authority, § 4.8
  • Equal protection rights, § 4.7
  • Establishment of religion, § 4.9(b)
  • Estate planning programs:
    • bequests, § 2.2(c)
    • charitable remainder gifts, § 2.2(c)
    • life insurance/wealth replacement trusts, § 2.2(c)
    • pooled income funds, § 2.2(c)
    • wills and bequests, § 2.2(c)
  • Evangelical Council for Financial Accountability, standards:
    • governing board, § 9.6(a)
    • financial statements, § 9.6(b)
    • fundraising, § 9.6(c)
  • Events, fundraising, §§ 6.8
  • Excess benefit transactions, § 5.7
  • Exclusivity test, § 5.8(a)(i)
  • Exemptions:
    • application contents, § 6.2
    • application exceptions, § 6.2
    • application procedure, § 6.2
    • charitable solicitation acts, federal proposed, § 8.2
    • charitable solicitation acts, model, § 10.13(a)
    • charitable solicitation acts, state, § 3.5
    • public policy rationale for tax exemptions, § 1.1
    • recognition of, § 6.2
    • religious organizations, § 3.5(a), (b)
    • tax exemption application process, see Tax exemption application process
  • Exempt purpose expenditure percentage, § 6.3
  • Exemption application process, § 6.2
  • Expectation, defined, § 10.12(d)

 

  • Father Flanagan's Boys Town, §§ 1.3, 9.11(c)
  • Federal Communications Commission, § 6.2
  • Federal Election Campaign Act of 1971, § 6.15
  • Federal Election Commission, § 6.15(b)
  • Federal Food, Drug, and Cosmetic Act, §6.7(f)
  • Federal legislation, proposed:
    • Luken bill, § 8.2(c)
    • Metzenbaum proposal, § 8.2(d)
    • Mondale bill, § 8.2(b)
    • Wilson bill, § 8.2(a)
  • Federal Program Improvement Act of 1993, proposed, § 8.4
  • Federal regulation of fundraising:
    • excess benefit transactions law, § 5.7
    • fundraising disclosure, by charitable organizations, § 5.2
    • fundraising disclosure, by noncharitable organizations, § 5.6
    • how it began, § 5.1
    • quid pro quo contribution law, § 5.5
    • record-keeping law, § 5.3
    • substantiation law, charitable gifts § 5.4
    • unrelated business law, § 5.8
  • Federal regulation of fundraising, prospective:
    • agency jurisdiction, § 8.3(e)
    • contemporary developments, § 8.4
    • emerging issues, § 10.3
    • exemptions, § 8.3(f)
    • federal involvement in general, § 8.1
    • Filer Commission recommendations, § 8.3(i)
    • Ford Administration proposals, § 8.3(j)
    • legislative proposals, § 8.2
    • regulatory issues, § 8.3
    • sanctions, § 8.3(h)
    • state law preemption, § 8.3(g)
    • uniform accounting principles, § 8.3(d)
  • Federal Trade Commission:
    • charitable solicitation act, federal proposed, role in § 8.2(c)
    • telemarketing rules, § 6.2
  • Federated campaigns, § 2.2(a)(8)(i)
  • Fees, registration:
    • in general, § 4.14
    • sliding-scale, §§ 4.14, 10.9
  • Filer Commission report, §§ 1.1, 8.1, 8.3(i)
  • Filing requirements and tax-exempt status, § 7.14
  • First Amendment, see Free speech doctrine
  • Ford Administration proposals, § 8.3(j)
  • Forms (IRS):
    • 990, Chapter 7
    • 990-T, § 5.8(a)(x)
    • 1023, § 6.2
    • 1023-EZ, § 7.7
    • 8282, § 5.11(b)
    • 8283, § 1.2(b)
  • Forms (USPS):
    • 3623, § 6.9(d)
    • 3624, § 6.9(d)
    • 6105, § 6.9(d)
  • Fractional interests, gifts of, § 6.7(h)
  • Fragmentation rule, § 5.8(a)(iii)
  • Fraternal organizations, preferred postal rates, § 6.9(b)(iv)
  • Fraud, high-cost solicitation as, §§ 5.3(g), 10.11
  • Free speech doctrine:
    • airport terminal solicitations, § 4.5(d)
    • door-to-door advocacy, § 4.5(e)
    • fundamental principles, § 4.5(b)
    • gambling, § 4.5(e)
    • interplay with fraud principles, § 4.5(g)
    • outer boundaries of doctrine, § 4.5(e)
    • prior restraints on speech, § 4.5(e)
    • state of law prior to 1980, § 4.5(a)
    • state of law subsequent to 1980s Supreme Court cases, § 4.5(c)
    • Supreme Court dissenting opinions, § 4.5(b)(iv)
    • Supreme Court opinions, §§ 4.5(b)(i)–(iii), 4.5(g)(vii), 8.14
  • Freedom for All Forever Foundation, § 1.3
  • Freedom Forum International, Inc., § 1.3
  • Functional method of accounting, §§ 2.4(a), 4.1(c)(i), 5.8(b)(iv), 8.3(d)
  • Fundraising:
    • as free speech, §§ 4.5, 10.1
    • Internet, by means of, § 4.15
    • methods of, § 2.2
  • Fundraising compensation law, § 6.6
  • Fundraising costs:
    • allocations of, § 4.1(c)(i)
    • disclosure of, in general, § 4.1(a)
    • disclosure of, proposed federal legislation, § 8.3(c)
    • factors affecting, § 4.1(h)
    • high, § 4.1
    • percentages, §§ 4.5(b), 10.1(b)
    • reasonableness of, §§ 2.2(d), 9.4–9.10
    • regulation of, § 4.1
  • Fundraising disclosure:
    • by charitable organizations, § 5.2
    • by noncharitable organizations, § 5.6
  • Fundraising methods, § 2.2
  • Fundraising professionals:
    • accreditation and certification, § 2.3(d)
    • associations, § 2.3(c)
    • bond requirements, §§ 3.6, 3.7, 10.1(d)
    • charitable solicitation act, federal proposed, § 8.1
    • compensation arrangements, see Compensation arrangements for fundraising professionals contracts, see Contracts with professional fundraisers
    • definitions in state charitable solicitation acts, §§ 3.2(g), 3.2(h), 10.1(c), 10.2(a)
    • fund development officer, § 2.3(a)
    • fundraising consultant, § 2.3(a)
    • professional solicitor, § 2.3(a)
    • registration under state charitable solicitation acts, § 3.6
    • role of, § 2.3
    • solicitors, differences, § 10.2
    • standards of conduct and professional practice, § 2.3(e)
    • types of, § 2.3(a)
    • viewpoint on regulation, § 2.7
  •  
  • Gallagher, Raymond, § 8.3(i)
  • Gaming, reporting of, § 7.11(c)
  • Gibbs, Lawrence B., § 5.1(a)
  • Gifts:
  • Gift tax, § 6.7(k)
  • Goods and services, definitions, § 10.12(d)
  • Gospel for Asia, § 1.3
  • Government regulation of fundraising, history of, § 1.3
  • Greenfield, James M., § 2.2
  •  
  • Harassment campaigns, § 7.1
  • Health Insurance Portability and Accountability Act law, § 6.14
  • House of Representatives memorandum, § 6.18
  •  
  • Increasing federal regulation, § 1.4
  • Independent Sector, §§ 3.24, 9.8
  • Insider, fundraising company as, § 5.6(b)(ii)
  • Insurance laws, § 3.23
  • Intangible religious benefits, §§ 5.3, 5.4
  • Intellectual property, gifts of, § 5.14(m)
  • Intermediary organizations, § 10.16
  • Intermediate sanctions:
    • basic concepts, § 5.7(a)
    • in fundraising context, § 5.7(b)
    • penalties, § 5.7(a)
  • International Society for Krishna Consciousness, § 4.5(c)
  • Internet:
    • auctions, § 6.13
    • Charleston Principles, § 4.15(b), 4.15(c)
    • communications, § 6.13
    • corporate sponsorships, § 6.13(c)(iii)
    • coventure programs, § 6.13(c)(vi)
    • fundraising by means of, §§ 4.15, 10.10
    • in general, § 6.13
    • jurisdiction questions, § 4.15(c)
    • links, § 6.13(c)(ii)
    • online storefronts, § 6.13(c)(vii)
    • unrelated business conducted on, § 6.13(c)(i)
    • virtual trade shows, § 6.13(c)(viii)
  • Interstate commerce, § 4.2
  • Interstate solicitations, § 10.1(a)
  • IRS annual information returns:
    • auctions, § 8.8
    • delinquent, § 7.4(a)(i)
    • disclosure of, § 7.1(e)
    • Form 990:
      • import of, § 7.3
      • instructions, § 7.8
      • preparation of, § 7.5
      • Schedule B, § 7.10
      • Schedule G, § 7.11
      • Schedule M, § 7.13
      • schedules, summary of, § 7.6
      • series basics, § 7.1
      • summary of parts, §§ 7.4, 7.12
    • filing due dates, § 7.1(c)
    • filing exceptions, § 7.1(b)
    • Form 990-EZ, §§ 7.1(a), 7.7
    • functional accounting, §§ 2.4(a), 4.1(c)(i), 5.8(b)(iv), 8.3(d)
    • gaming, regulation of, § 7.9
    • guiding principles, IRS, § 7.2
    • penalties, §7.1(d)
    • tax-exempt status retention and, § 7.14
  • IRS commensurate test, see Commensurate test
  • in-plant solicitations, § 2.2(a)(8)(h)
  • Investment Company Act of 1940, § 6.11
  •  
  • Joint cost allocations, § 4.1(c)(i)
  • Joint ventures, § 6.6
  •  
  • Korean Cultural and Freedom Foundation, § 1.3
  •  
  • Labor organizations, preferred postal rates, § 6.9(b)(iv)
  • Las Vegas and Monte Carlo nights, § 2.2(a)(8)(f)
  • Lawyer, role of, § 2.5
  • Legislative authority, delegation of, § 4.8
  • Lerner, Max, § 1.1
  • Libraries, exemptions, § 3.5(d)
  • Lobbying restrictions, § 6.3
  • Look ahead, § 10.16
  • Lotteries, § 2.2(a)(8)(e)
  • Low-cost articles, § 8(a)(vi)
  • Luken bill, § 8.2(c)
  • Lyman, Richard W., § 1.1

 

  • Mail, direct, see Direct-mail fundraising
  • Mailing list rentals, § 5.8(b)(6)
  • Marine Toys for Tots Foundation, § 1.3
  • Membership, defined, § 3.2(f)
  • Membership organizations, § 4.11
  • Metzenbaum proposal, § 8.2(d)
  • Mill, John Stuart, § 1.1
  • Misrepresentation, affirmative, § 4.5(g)
  • Model law:
    • bonds, § 10.7(f)
    • commentary on, § 10.7(l)
    • compensation, § 10.7(g)
    • contracts, § 10.7(f)
    • definitions, § 10.7(e)
    • elements of, § 10.7(b)
    • exemptions, § 10.7(h)
    • in general, § 10.7
    • preapproval, § 10.7(c)
    • prohibited acts, § 10.7(j)
    • reciprocal agreements, § 10.15(b)
    • reporting, § 10.7(d)
    • sanctions, § 10.7(k)
  • Mondale bill, § 8.2(b)
  • Museums, exemptions, § 3.5(e)
  •  
  • National Association of Attorneys General, § 3.22
  • National Association of State Charities Officials, §§ 1.4, 2.6(b), 3.22, 6.13(b)
  • National Charities Information Bureau, § 9.5
  • National Children's Leukemia Foundation, § 1.3
  • National Council on Planned Giving, § 2.3(c)
  • National do-not-call registry, § 6.12
  • National Foundation for Cancer Research, § 9.11(c)
  • National Vietnam Veterans Foundation, § 1.3
  • Neilsen, Waldemar A., § 1.1
  • New Era for Philanthropy Foundation, § 8.1
  • New York Legal Assistance Group, Inc., § 1.3
  • Noncash gifts, statistics as to, §1.2(b)
  • Noncharitable organizations, gifts to, § 6.7(k)
  • Nongovernmental regulation, in general, § 9.1
  • Nonprofit corporation acts, § 3.23
  • Notice of solicitation requirement, § 3.7
  •  
  • O'Connell, Brian, § 1.1
  • O'Rourke, Helen, § 9.2
  • Outreach Calling, § 1.3
  •  
  • Pallottine Fathers, §§ 1.3, 4.7(b)
  • Pamphleteering, § 4.5(e)
  • Pandemic, fundraising during, § 10.16
  • Panel on the Nonprofit Sector, § 9.8
  • Passive income, unrelated income taxation:
    • modifications, exclusions provided by, § 5.8(a)(vii)
    • royalties, § 5.8(b)(vi)
  • Penalties, §§ 5.1(c), 5.6, 5.12, 7.1(d)
  • Pension Protection Act of 2006, § 6.4(c)
  • Percentages, fundraising costs and, § 4.1(b)
  • Philanthropic Advisory Service standards:
    • fundraising practices, § 9.4(d)
    • governance, § 9.4(e)
    • informational materials, § 9.4(c)
    • public accountability, § 9.4(a)
    • solicitations, § 9.4(c)
    • use of funds, § 9.4(b)
  • Philanthropic organizations, preferred postal rates, § 6.9(b)(iii)
  • Philanthropy Protection Act of 1995, § 6.11
  • Pickle, J.J., § 8.4
  • Police power, §§ 4.2, 10.1(a)
  • Political campaign financing:
    • coordinated communications and expenditures, § 6.15(k)
    • contributions and expenditures limitations, § 6.15(d)
    • corporate independent expenditures, § 6.15(h)
    • disclosure requirements, § 6.15(i)
    • establishment and maintenance of segregated funds, § 6.15(l)
    • Federal Election Commission, § 6.15(b)
    • federal election law overview, § 6.15(a)
    • free speech principles, overview of, § 6.15(c)
    • limitations on contributions, § 6.15(f)
    • political campaign financing and exempt organizations, § 6.15(m)
    • political committees, § 6.15(e)
    • reporting of independent expenditures, § 6.15(k)
    • soft money restrictions, § 6.15(h)
  • Political organizations, postal rates, § 6.9(b)(iv)
  • Police Hall of Fame, § 1.3
  • Postal laws:
    • application for authorization, § 6.9(d)
    • eligible and ineligible matter, § 6.9(e)
    • introduction to, § 6.9(a)
    • postage statement, § 6.9(f)
    • qualified organizations, § 6.9(b)
  • Preapproval:
    • charitable solicitation act, model, § 10.7(c)
    • charitable solicitation act, state, § 3.3
  • Preemption of state law, § 8.3(g)
  • Preparatory time, § 5.8(b)(ii)
  • Press, freedom of, § 4.5(e)
  • Principal–agent relationship, § 5.8(b)(v)
  • Private benefit doctrine:
    • commensurate test, and § 5.9(b)(iii)
    • in general, §§ 5.8(b)(iii), 6.1
  • Private foundation rules, extension of, § 1.4
  • Private inurement doctrine:
    • in general, §§ 5.7(a)(ii), 6.6
    • intermediate sanctions and, § 5.7(a)(x)
    • insider status and, § 6.6
    • private benefit doctrine compared, § 6.6
  • Professional fundraiser, defined §§ 4.12, 10.1(c), 10.2(a)
  • Professional solicitor:
    • defined, §§ 4.12, 10.1(c), 10.2(a)
    • fundraising by, § 10.9
    • regulation of, § 3.6
    • telemarketer as, § 10.3
  • Prohibited acts:
    • basic prohibitions, §§ 3.13, 10.5(a)
    • duplicative rules, § 10.5(e)
    • extraordinary prohibitions, § 10.5(a)
    • in general, §§ 8.1(e), 10.5
    • solicitors' activities, § 10.5(c)
    • unusual provisions, § 10.5(d)
  • Property, gifts of, deductibility, see Tax deductions for charitable contributions
  • Property, valuation of, § 10.16
  • Proposals for relief:
    • model law, §10.15(a)
    • other forms of uniformity, § 10.15(e)
    • reciprocal agreements, § 10.15(b)
    • uniform annual report, § 10.15(c)
  • Public charity classification, § 6.4
  • Public policy rationale for tax exemptions, historically, § 1.1
  •  
  • Qualified conservation contributions, § 6.7(g)
  • Qualified sponsorship payments, § 6.8(b)(ii)
  • Quid pro quo contribution rules, §§ 5.5, 10.8(e)
  •  
  • Reasonable costs of fundraising, see Costs of fundraising, reasonable
  • Rebuttable percentage limitations, § 4.5
  • Recapture requirement, gifts of tangible personal property, § 6.7(e)
  • Reciprocal agreements, §§ 3.16, 8.15(b)
  • Registration fees:
    • in general, § 4.14
    • sliding-scale, §§ 4.14, 10.9
  • Registration requirements:
    • Internet solicitation and, § 10.10
    • Internet use to meet, § 4.13(c)
    • standardized, § 3.22
    • Unified Registration Statement, § 3.22
  • Regularly carried on, concept of, § 5.8(a)(iv), (b)(ii)
  • Regulated disclosure, §§ 3.15, 3.17
  • Regulated professional, viewpoint of, § 2.7
  • Regulation:
    • contemporary regulatory climate, § 1.4
    • system for coping with, § 2.8
    • views as to, § 10.1(g)
  • Regulators, viewpoint of, § 2.6
  • Regulatory climate, contemporary, § 1.4
  • Relief, proposals for, § 10.15
  • Religion, free exercise of, § 4.5(e)
  • Religious organizations:
    • exemptions, § 4.9(b)
    • First Amendment, § 4.9(a)
    • Free Exercise Clause, of Constitution, § 4.9(a)
    • postal rates, preferred, § 6.9(b)(i)
  • Religious proselytizing, § 4.5(e)
  • Reporting requirements:
    • annual returns, § 5.11(a)
    • annual information returns, Chapter 7
    • in general, § 5.11
    • property dispositions, § 5.11(b)
    • standardized, § 3.22
  • Rockefeller, John D., § 1.1
  • Rostenkowski, Dan, § 8.4
  • Royalties, as passive income, unrelated business income, § 5.8(b)(vi)
  •  
  • Sale, defined, § 3.2(d)
  • Sales tax rules, auctions, § 8.8(f)
  • Sanctions, intermediate, § 5.7
  • Schools, record-retention law, § 6.5
  • Scientific organizations, preferred postal rates, § 6.9(b)(iv)
  • Securities Act of 1933, § 6.11
  • Securities Exchange Act of 1934, § 6.11
  • Securities laws, § 6.11
  • Sherman Act, § 6.10
  • Shultz, George P., § 1.1
  • Simon, William E., § 8.3(j)
  • Sliding-scale registration fees, §§ 4.12, 10.9
  • Small solicitations, exemptions, § 3.5(i)
  • Solicit, defined, §§ 3.2(c), 10.2(b)
  • Solicitation:
    • defined, §§ 3.2(c), 10.2(b)
    • means and methods, § 4.13
  • Solicitors, professional:
    • bond requirements, § 3.7
    • fundraisers, differences, § 10.2
    • in general, §§ 10.2(b), 10.3
    • registration, § 3.7
    • solicit, defined, § 3.2(c)
    • solicitation notice requirements under state charitable solicitation acts, § 3.17
    • telemarketing, role of, § 10.3
  • Special fundraising events and activities:
    • in general, §§ 2.2(a)(4), 6.8(a)
    • IRS annual information returns, §§ 7.6(g), 7.11(c)
  • Special-purpose programs:
    • capital campaigns, § 2.2(b)
    • grants from government agencies, foundations and corporations, § 2.2(b)
    • major gifts from individuals, § 2.2(b)
  • Speech, see Free speech doctrine
  • Standards for Excellence Institute Standards:
    • acceptance of gifts, § 9.7(f)
    • donor relationships and privacy, § 9.7(e)
    • financial responsibility and monitoring, § 9.7(b)
    • fundraising costs and activities, § 9.7(d)
    • legal compliance, § 9.7(a)
    • resource development plans, § 9.7(e)
  • State action doctrine, § 9.3
  • State laws:
    • blue sky statutes, § 3.23
    • charitable solicitation acts, § 3.1
    • insurance laws, § 3.23
    • law changes, prospect of, § 3.24
    • nonprofit corporation acts, § 3.23
    • preemption of, § 8.3(g)
    • Unified Registration Statement, § 3.22
  • State fundraising law, commentary on, § 10.1
  • State insurance laws, § 3.23
  • State regulators, viewpoint of, § 2.6
  • Statistics, contribution, § 1.2
  • Straecker, Delmar R., § 2.7
  • Substantial compliance doctrine, § 5.10(d)
  • Substantially related, concept of, § 5.8(a)(v)
  • Substantiation requirements:
    • auctions, § 10.8(d)
    • charitable contribution rules, § 5.4
    • deductibility of payments and, § 8.12
  • Support group organizations, § 2.2(a)(5)
  • Supporting organizations, § 6.4
  • Sweepstakes, § 2.2(a)(8)(e)
  • System for coping with regulation, § 2.8
  •  
  • Tax Cuts and Jobs Act, §§ 6.7(a), 6.7(d)
  • Tax deductions for charitable contributions:
    • appraisal requirements, § 5.10
    • auctions, § 10.8(b), (c)
    • deduction reduction law, § 6.7(e)
    • fractional interests, gifts of, § 6.7(h)
    • gift, definition of, § 6.7(a)
    • in general, § 6.7
    • intellectual property, gifts of, § 6.7(i)
    • noncharitable donees, § 6.7(h)
    • partial interest gifts, § 6.7(g)
    • percentage limitations, § 6.7(d)
    • qualified donees, § 6.7(b)
    • quid pro quo contribution rules, § 5.5
    • property, gifts of, § 6.7(c)
    • receipt, record-keeping and reporting requirements, §§ 5.3, 6.11
    • twice-basis deductions, § 6.7(f)
    • vehicles, gifts of, § 6.7(j)
  • Tax exemption application process:
    • classification as public charity or private foundation, § 6.4
    • disclosure of application, § 6.2
    • 15-month rule, § 6.2(c)(iii)
    • importance of proper preparation, § 6.2(c)(iv)
    • procedure, § 6.2(c)
    • recognition of exemption, concept of, § 6.2(a)
    • 27-month rule, § 6.2(c)(iii)
  • Tax gap, § 10.16
  • Tax penalties, federal:
    • abusive tax shelter promotions, § 5.12(d)
    • accuracy-related, § 5.12(a)
    • aiding and abetting, § 5.12(b)
    • fraud, § 512(e)
    • other, § 5.12(f)
    • incorrect appraisals, § 5.12(c)
  • Taxpayer Relief Act of 1997, § 6.8(b)
  • Tax Reform Act of 1969, § 5.7
  • Tax-exempt status:
    • application for, § 6.2(b)
    • and fundraising organizations, § 6.17
    • recognition of, § 6.2(a)
  • Telemarketing, §§ 6.12, 10.3
  • Telemarketing and Consumer Fraud and Abuse Prevention Act, § 6.12
  • Telephone and television, annual giving programs, § 2(a)(3)
  • Telephone Consumer Protection Act, § 6.12
  • Tigner, Robert S., § 3.16
  • Trade or business, § 5.8(a)(iii), (b)(i)
  • Travel arrangements, preferred postal rates, § 6.9(d)
  •  
  • Unified registration, § 3.22
  • Unified Registration Statement, § 3.22
  • Uniform annual report, § 10.15(c)
  • Uniform Supervision of Trustees for Charitable Purposes Act, § 3.23
  • Universities, see Colleges and universities
  • Unrelated business rules:
    • affinity card programs, § 5.8(b)(vi)
    • auctions, exception for, § 10.8(a)
    • basic concepts, § 5.8(a)
    • bingo games, § 5.8(a)(vi)
    • bucketing rule, § 5.8(a)(ix)
    • businesses, activities characterized as, § 5.8(b)(i)
    • cause-related marketing, § 5.8(b)(ix)
    • commercial coventures, § 5.8(b)(viii)
    • corporate services, § 5.8(b)(x)
    • deduction rules, § 5.8(a)(ii)
    • exceptions, § 5.8(a)(vi), (vii), (b)(vi)
    • exclusions provided by modifications, § 5.8(a)(vii), (b)(vi)
    • financial counseling by organizations, § 5.8(b)(iii)
    • fragmentation rule, § 5.8(a)(iii)
    • fundraising, rules applied to, § 5.8(b)
    • low-cost articles exception, § 5.8(a)(vi)
    • modifications, § 5.8(a)(vii)
    • partnership law, § 5.8(a)(viii)
    • passive income, § 5.8(a)(vii)
    • program activities, § 5.8(b)(iv)
    • preparatory time for activity, IRS consideration of, § 5.8(b)(2)
    • principal–agent relationships, § 5.8(b)(v)
    • private benefit and, § 5.8(b)(iii)
    • qualified public entertainment activity exception, § 5.8(a)(vi)
    • regularly carried on, concept of, § 5.8(a)(iv), (b)(ii)
    • royalty exception, § 5.8(b)(vi)
    • sale of gift items exception, § 5.8(b)(vii)
    • substantially related trade or business, § 5.8(a)(v)
    • tax structure, § 5.8(a)(x)
    • trade or business, defined, § 5.8(a)(iii)
  • Unsolicited merchandise, mailings of, § 2.2(a)(8)(g)
  • User fees, § 10.9
  •  
  • Vagueness, unconstitutional, § 4.8
  • Vehicles, gifts of, § 6.7(n)
  • Veterans' organizations, postal rates, preferred, § 6.9(b)(iv)
  • Viewpoints on regulation:
    • fundraising professionals, § 2.7
    • state regulators, § 2.6
  •  
  • Watchdog agencies:
    • agency response to commentary, § 9.13
    • BBB Wise Giving Alliance standards, § 9.5
    • Charity Navigator standards, § 9.9
    • CharityWatch standards, § 9.10
    • commentary on standards, § 9.12
    • court intervention, unlikelihood of, § 9.11
    • Evangelical Council for Financial Accountability standards, § 9.6
    • function of, § 9.2
    • nongovernmental regulation, overview of, § 9.1
    • Philanthropic Advisory Service standards, § 9.4
    • prejudice against charitable sector, § 9.12
    • problems with, § 9.12
    • rating the raters, § 9.15
    • ratings power, public concern, § 9.12
    • reply to response, § 9.14
    • role of, § 9.2
    • standards applied by, in general, § 9.3
    • standards enforcement, in general, § 9.11
    • Standards for Excellence Institute Standards, § 9.7
  • Watson & Hughey Company (W & H), § 4.13
  • Wilson bill, § 8.2(a)
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