The Law of Fundraising. Bruce R. Hopkins
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Название: The Law of Fundraising

Автор: Bruce R. Hopkins

Издательство: John Wiley & Sons Limited

Жанр: Личностный рост

Серия:

isbn: 9781119638995

isbn:

СКАЧАТЬ fundraising by charities that are tax‐exempt continues to grow, and thus we expanded our portrait of charitable giving to include a look at this phenomenon.

      Other topics we have covered include a study of state‐level oversight and regulation of charitable organizations, discussion of a troubling IRS technical advice memorandum finding a charitable organization's fundraising program to be an unrelated business (a matter now before the Tax Court), the import of the IRS's new streamlined application for recognition of exemption, fundraisers' compensation, and more law concerning raffles conducted by charities.

      We appreciate the assistance we have received from John Wiley & Sons in the preparation of this supplement. Our thanks are extended, in particular, to our development editor, Brian T. Neill, and Beula Jaculin, production editor, for their assistance and support in connection with this cumulative supplement.

      Bruce R. Hopkins

      Alicia M. Beck

      March 2020

      Bruce R. Hopkins practices law with the Bruce R. Hopkins Law Firm, LLC, in Kansas City, Missouri. His practice concentrates on the representation of charitable and other tax‐exempt organizations, ranging over the entirety of law matters involving exempt organizations, with emphasis on fundraising law issues, charitable giving (including planned giving), the formation of nonprofit organizations, acquisition of recognition of tax‐exempt status for them, governance and the law, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for‐profit subsidiaries, joint‐venture planning, tax shelter involvement, review of annual information returns, and Internet communications developments.

      Mr. Hopkins served as chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; chair, Section of Taxation, National Association of College and University Attorneys; and president, Planned Giving Study Group of Greater Washington, D.C.

      Mr. Hopkins is the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to co‐authoring The Law of Fundraising, Fifth Edition, he is the author of The Law of Tax‐Exempt Organizations, Twelfth Edition; Planning Guide for the Law of Tax‐Exempt Organizations: Strategies and Commentaries; Bruce R. Hopkins' Nonprofit Law Library (e‐book); Tax‐Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; IRS Audits of Tax‐Exempt Organizations: Policies, Practices, and Procedures; Bruce R. Hopkins' Nonprofit Law Dictionary; The Tax Law of Charitable Giving, Fifth Edition; The Tax Law of Associations; The Tax Law of Unrelated Business for Nonprofit Organizations; The Nonprofits' Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; Starting and Managing a Nonprofit Organization: A Legal Guide, Seventh Edition; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; Private Foundation Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The First Legal Answer Book for Fund‐Raisers; The Second Legal Answer Book for Fund‐Raisers; The Legal Answer Book for Nonprofit Organizations; and The Second Legal Answer Book for Nonprofit Organizations; and is the co‐author, with Jody Blazek, of The Tax Law of Private Foundations, Fifth Edition; also with Ms. Blazek, The Legal Answer Book for Private Foundations; with Thomas K. Hyatt, of The Law of Tax‐Exempt Healthcare Organizations, Fourth Edition; with David O. Middlebrook, of Nonprofit Law for Religious Organizations: Essential Questions and Answers; with Douglas K. Anning, Virginia C. Gross, and Thomas J. Schenkelberg, of The New Form 990: Law, Policy and Preparation; with Ms. Gross, of Nonprofit Governance: Law, Practices, and Trends; and with Ms. Gross and Mr. Schenkelberg, of Nonprofit Law for Colleges and Universities: Essential Questions and Answers for Officers, Directors, and Advisors. He also writes Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter, published by John Wiley & Sons.

      Mr. Hopkins earned his JD and LLM degrees at George Washington University National Law Center, his SJD degree at the University of Kansas School of Law, and his BA at the University of Michigan. He is a member of the bars of the District of Columbia and the state of Missouri. He is the Professor from Practice at the Kansas University Law School, teaching courses on the law of nonprofit and tax‐exempt organizations, including charitable fundraising law 2007–2020.

      Mr. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law.

      Alicia M. Beck is Vice President and Director of Philanthropy of UMB Bank based in Kansas City, Missouri. Prior to this role, Ms. Beck was an attorney at Polsinelli PC where she specialized in advising nonprofit entities. Her clients included national hospital systems, research organizations, private foundations, colleges, universities, associations, social welfare organizations, and governmental entities. Ms. Beck assisted these clients with formation, structure, and operational issues, including fundraising regulation. She also had experience with various tax restructuring issues relating to international entities.

      Ms. Beck received her JD degree from the University of Kansas School of Law. Ms. Beck received an LLM in taxation from Northwestern University. She received a BA in Supply and Value Chain Management from Texas Christian University. She is a member of the bars of the states of Illinois, Kansas, and Missouri. She was also selected a 2015 Kansas and Missouri Rising Star for Tax Law.

      1  § 1.2 Charitable Fundraising: A Portrait (a) Scope of Charitable Giving in General (b) Online Charitable Fundraising

      2  *§ 1.3 Evolution of Government Regulation of Fundraising

      3  § 1.4 Contemporary Regulatory Climate

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      From the standpoint of the law of charitable fundraising, two aspects of the portrait of charitable giving in the United States are important: the extent of charitable giving in general and the increasing use of the Internet for the purpose of soliciting charitable contributions.

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