- 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)
..................Content has been hidden....................
You can't read the all page of ebook, please click
here login for view all page.