The Law of Fundraising. Bruce R. Hopkins

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СКАЧАТЬ E.g., Wendy L. Parker Rehabilitation Foundation, Inc. v. Commissioner, 52 T.C.M. 51 (1986).

      9 9. For a discussion as to whether an organization that exists solely for the benefit of its membership can qualify as a charitable organization, see Commonwealth v. Association of Community Organizations for Reform Now, 463 A.2d 406 (Pa. 1983). Also, Packel v. Frantz Advertising, Inc., 353 A.2d 492 (Pa. 1976).

      10 10. See § 3.2(a).

      11 11. A discussion of these points appears in Packel v. Frantz Advertising, Inc., 353 A.2d 492 (Pa. 1976).

      12 12. See § 3.2(a).

      13 13. See § 3.2(b).

      14 14. State v. Blakney, 361 N.E. 2d 567, 568 (Ohio 1975).

      15 15. Id. Likewise Brown v. Marine Club, Inc., 365 N.E. 2d 1277 (Ohio 1976).

      16 16. As to the latter, see § 3.2(e).

      17 17. See § 5.5.

      18 18. See Charitable Giving, § 7.18.

      19 19. See §§ 3.2(i), 4.7.

      20 20. See § 3.2(d).

      21 21. Commissioner v. Duberstein, 363 U.S. 278, 285 (1960), quoting from Commissioner v. LoBue, 351 U.S. 243, 246 (1956).

      22 22. United States v. American Bar Endowment, 477 U.S. 105, 116–117 (1986).

      23 23. Robertson v. United States, 343 U.S. 711, 714 (1952).

      24 24. United States v. American Bar Endowment, 477 U.S. 105, 118 (1986).

      25 25. Hernandez v. Commissioner, 490 U.S. 680, 692 (1989).

      26 26. Id.

      27 27. See Charitable Giving, § 2.1.

      28 28. Attorney General v. International Marathons, Inc., 467 N.E. 2d 51 (Mass. 1984).

      29 29. See § 3.5(i).

      30 30. See §§ 3.5, 4.8.

      31 31. See § 3.3.

      32 32. See § 3.5.

      33 33. See § 3.2(h).

      34 34. See § 7.11(a).

      35 35. See §§ 3.2(a), 3.5.

      36 36. A registration regime does not require the same level of constitutional law protection as does a licensing regime. E.g., Illinois ex rel. Madigan v. Telemarketing Associates, Inc., 538 U.S. 600 (2003); Dayton Area Visually Impaired Persons, Inc. v. Fisher, 70 F.3d 1474 (6th Cir. 1995). Cases pertaining to a license requirement include Thomas v. Chicago Park District, 534 U.S. 316 (2002); Forsyth County v. Nationalist Movement, 505 U.S. 123 (1992).

      37 37. In most instances, this classification will be as an organization that is tax exempt under IRC § 501(a) because it is described in IRC § 501(c)(3). In general, see § 3.2(b).

      38 38. See §§ 3.2(g), 3.2(h).

      39 39. See § 4.6.

      40 40. See § 4.19.

      41 41. See § 4.2 for a discussion of the constitutionality of this type of fee arrangement.

      42 42. See § 4.4.

      43 43. See § 3.7.

      44 44. The development of this unified registration statement is a welcome one. This advance toward simplicity and uniformity is somewhat marred by the additional supplemental statements and varying annual reports.

      45 45. See § 3.5.

      46 46. See § 3.7.

      47 47. A court upheld a state statute requiring religious institutions to apply for an exemption from the state's charitable solicitation act, rejecting the contention that the application scheme constituted an impermissible prior restraint on speech (Free the Fathers, Inc. v. State of Tennessee, 2008 WL 360612 (Tenn. Ct. App. 2008)).

      48 48. Because of constitutional law constraints and as a practical matter, the law does not normally attempt a definition of the term church. See Tax-Exempt Organizations, § 10.1. If an organization is regarded as a church or closely related organization for federal income tax purposes (IRC § 170(b)(1)(A)(i)), it presumably is treated the same for state fundraising regulation purposes.

      49 49. IRC § 508(c)(1)(A), which also applies with respect to integrated auxiliaries of churches, СКАЧАТЬ