New PDF release: The Law of Fundraising (Nonprofit Law, Finance, & Management

By Bruce R. Hopkins

ISBN-10: 0471206121

ISBN-13: 9780471206125

ISBN-10: 0471274852

ISBN-13: 9780471274858

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Extra resources for The Law of Fundraising (Nonprofit Law, Finance, & Management Series)

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22, 1981, at 1. 3 EVOLUTION OF GOVERNMENT REGULATION OF FUNDRAISING by and for government to regulate fundraising by charitable organizations. Many an aspiring or practicing politician has parlayed a probe of a charity “scandal” into high office. 43 Thus, the public media remain alive with one report after another of the alleged misdeeds of charities. 45 At the same time, these developments should be kept in perspective, in that the organizations involved represent only a very small segment of the charitable community.

Richard C. Cornuelle The third sector is . . —John D. Rockefeller . . the ultimate contribution of the Third Sector to our national life— namely, what it does to ensure the continuing responsiveness, creativity and self-renewal of our democratic society. . —Waldemar A. Neilsen 22 Rockefeller 3d, “America’s Threatened Third Sector,” Reader’s Digest, Apr. 1978, at 105, 108. ■ 7 ■ GOVERNMENT REGULATION OF FUNDRAISING FOR CHARITY . . —Richard W. —Brian O’Connell23 Tax exemption for charities and the charitable contribution deduction, therefore, are not anachronisms, nor are they loopholes.

See Law of Tax-Exempt Organizations, Chapter 13. 29 IRC § 501(c)(7). See Law of Tax-Exempt Organizations, Chapter 14. 34 In general, the sweep of the states’ charitable solicitation acts is not so broad as to encompass all nonprofit organizations, nor is it so broad as to encompass all tax-exempt organizations. For example, these laws do not normally embrace trade and professional associations35 that are financially supported largely by dues (payments for services), rather than by contributions.

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The Law of Fundraising (Nonprofit Law, Finance, & Management Series) by Bruce R. Hopkins

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