The Law of Fundraising, Fifth Edition 2019 Cumulative Supplement

The Law of Fundraising, Fifth Edition 2019 Cumulative Supplement（Wiley Nonprofit Authority）

筹款法 2019年累积补编第5版
管理经济学

原价：

￥ 2242.5

售价：

优惠

平台大促低至8折优惠

发货周期：4-6周

作者

Bruce Hopkins

出版社

Wiley

出版时间

2019年03月22日

装帧

平装

ＩＳＢＮ

9781119539575

复制

页码

128

语种

英文

版次

5th ed.

综合评分

暂无评分

图书详情
目次
买家须知
书评（0）
权威书评（0）

图书简介

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.

Preface vii About the Authors 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 1.4 Contemporary Regulatory Climate 7 Chapter Two Anatomy of Charitable Fundraising 9 Chapter Three States’ Charitable Solicitation Acts 11 3.2 Definitions 11 3.4 Annual Reporting 11 3.20 Miscellaneous Provisions 12 3.22 Unified Registration 12 Chapter Four State Regulation of Fundraising 15 4.2 Police Power 15 4.2A Registration and Licensing Requirements (New) 15 4.2B Charitable Purposes Revisited (New) 17 4.3 Fundraising as Free Speech 18 4.8 Other Constitutional Law Issues 20 Chapter Five Federal Regulation of Fundraising 23 5.2A Private Benefit Doctrine 23 5.3 Charitable Gift Substantiation Requirements 25 5.6 Intermediate Sanctions 34 5.7 Unrelated Business Rules 35 5.8 Exemption Application Process 40 5.11 Public Charity Classification 41 5.13 Fundraising Compensation Arrangements 42 5.14 Charitable Deduction Rules 43 5.15 Commensurate Test 45 5.18 Postal Laws 46 5.21 FTC Telemarketing Rules 46 5.22 Internet Communications 47 5.25 Political Campaign Financing 47 5.26 Fundraising Organizations 47 Chapter Six Import of Form 990 59 6.11 Schedule B 59 Chapter Eight Overviews, Perspectives, and Commentaries 63 8.1 Charitable Fundraising and the Law 63 8.8 Charity Auctions 63 8.12 Charitable Solicitations and Substantiation 64 8.12A Charitable Fundraising and Disclosure 65 8.13 Some Proposals for Relief 67 Chapter Nine Standards Enforcement by Watchdog Agencies 69 9.15 Rating the Raters 69 Appendices Appendix D Inflation-Adjusted Insubstantiality Threshold-$50 Test 71 Appendix E Inflation-Adjusted Insubstantiality Threshold-$25 Test 73 Appendix F Inflation-Adjusted Low-Cost Article Definition 75 Tables Cumulative Table of Cases 77 Cumulative Table of IRS Pronouncements 89 Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 91 Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 93 Table of Tax Reform Legislation 97 Cumulative Index 103

Trade Policy 买家须知