The Law of Fundraising, 2016 Supplement

BRUCE R. HOPKINS (Kansas City MO) is a senior partner with the firm Polsinelli Shughart PC. He is also the author of more than 35 books, including The Law of Tax-Exempt Organizations, 10e, The Law of Fundraising, 4e, Nonprofit Law for Colleges and Universities, Nonprofit Governance, and Nonprofit Law Made Easy, as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley. Hopkins earned his Juris Doctorate and Master of Laws degrees at the George Washington University. He has practiced law for 40 years and is a member of the District of Columbia and Missouri bars. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, and Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007-2008.

Preface vii About the Author ix Chapter One Government Regulation of Fundraising for Charity 1 1.2 Charitable Fundraising: A Portrait 1 1.3 Evolution of Government Regulation Of Fundraising 3 Chapter Three States Charitable Solicitation Acts 5 3.4 Annual Reporting 5 3.20 Miscellaneous Provisions 5 3.22 Unified Registration 6 Chapter Four State Regulation of Fundraising 9 4.2 Police Power 9 4.3 Fundraising as Free Speech 9 Chapter Five Federal Regulation of Fundraising 11 5.3 Charitable Gift Substantiation Requirements 11 5.6 Intermediate Sanctions 14 5.7 Unrelated Business Rules 14 5.8 Exemption Application Process 15 5.11 Public Charity Classification 16 5.13 Fundraising Compensation Arrangements 16 5.15 Commensurate Test 17 5.18 Postal Laws 17 5.22 Internet Communications 17 5.26 Fundraising Organizations 17 Chapter Eight Overviews, Perspectives, and Commentaries 29 8.8 Charity Auctions 29 8.13 Some Proposals For Relief 30 Chapter Nine Standards Enforcement by Watchdog Agencies 31 APPENDICES Appendix D Inflation-Adjusted Insubstantiality Threshold $50 Test 33 Appendix E Inflation-Adjusted Insubstantiality Threshold $25 Test 35 Appendix F Inflation-Adjusted Low-Cost Article Definition 37 TABLES Cumulative Table of Tax Reform Proposals Relating to Charitable Fundraising 39 Cumulative Table of Cases 51 Cumulative Table of IRS Pronouncements, Revenue Ruling, Private Letter Ruling, Technical Advice Memoranda 61 Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins Nonprofit Counsel 63 Cummulative Table of Cases Discussed in Bruce R. Hopkins Nonprofit Counsel 65 Cumulative Index 67