The Law of Fundraising, 2024 Cumulative Supplement - Alicia M. Beck, Bruce R. Hopkins

The Law of Fundraising, 2024 Cumulative Supplement

Buch | Softcover
80 Seiten
2024 | 6th edition
John Wiley & Sons Inc (Verlag)
978-1-394-24450-8 (ISBN)
149,60 inkl. MwSt
Ensure compliance with 2022 updates to state and federal regulations on fundraising

In this supplement to the newly revised Sixth Edition of The Law of Fundraising, distinguished lawyers and tax-exempt organization experts cover all changes made in 2022 to laws that apply to fundraising and philanthropy. The authors explore the administrative, tax, and constitutional implications of the latest legislation, regulation, IRS pronouncements, private letter rulings, and technical advice memoranda.

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 text is supported by a companion website containing tables, appendices, IRS examination guidelines for charitable fundraising, and other documents. The book also includes:



Different methods of fundraising and the roles of accountants and lawyers in the fundraising process
Proper delegation of legislative authority and the treatment of fundraising disclosures
Major legislative proposals and new regulatory issues in areas including Internet fundraising

With national- and state-level legislative and administrative control over charitable fundraising expanding quickly, this supplement of the Sixth Edition of The Law of Fundraising is an essential reference for law firms, non-profits, and accounting firms seeking to understand and comply with updates to fundraising and philanthropy tax laws throughout calendar year 2022.

A Letter to the Reader vii

Preface ix

1 Government Regulation of Fundraising for Charity 1

§ 1.2 Charitable Fundraising: A Portrait 1

§ 1.3 Evolution of Government Regulation of Fundraising 3

§ 1.4 Contemporary Regulatory Climate 6

4 State Regulation of Fundraising 7

§ 4.16 California Law Regulating Charitable Fundraising Platforms 7

§ 4.17 Kansas Law 7

6 Federal Regulation of Fundraising 11

§ 6.16 Charitable Fundraising Organizations 11

Inflation-Adjusted Insubstantiality Threshold—$50 Test 13

Inflation-Adjusted Insubstantiality Threshold—$25 Test 15

Inflation-Adjusted Low-Cost Article Definition 17

Table of Cases 19

Table of IRS Pronouncements 37

Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 41

Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 45

Online Resources 47

About the Authors 49

Index 51

Erscheinungsdatum
Verlagsort New York
Sprache englisch
Maße 175 x 252 mm
Gewicht 136 g
Themenwelt Recht / Steuern Arbeits- / Sozialrecht Sozialrecht
Recht / Steuern EU / Internationales Recht
Wirtschaft Betriebswirtschaft / Management Finanzierung
Wirtschaft Betriebswirtschaft / Management Planung / Organisation
ISBN-10 1-394-24450-9 / 1394244509
ISBN-13 978-1-394-24450-8 / 9781394244508
Zustand Neuware
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