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: Экономика
isbn: 9781119758150
isbn:
Lawyers and nonlegal staff who oversee charities number approximately 355 in the 48 reporting jurisdictions.
Thirty-one percent of jurisdictions have less than one full-time-equivalent staff in this area, 51 percent of jurisdictions have between 1 and 9.9 full-time-equivalent staff, and 19 percent have 10 or more full-time-equivalent staff.
Training of state charities regulation staff is a mix of internal and external provision, with the smaller offices less likely to provide any training and the largest offices providing in-house training.
States have different requirements for reporting by charities. Some rely on reporting on IRS annual information returns,60.1 some require registration information, and some require independent audits and notification of certain transactions.
In the 47 responding jurisdictions, 68 percent require fundraisers for charitable organizations to register, and 60 percent require charities to register.
Twenty-two states require charities to file independently audited financial statements; most of the jurisdictions requiring these audits have a $500,000 threshold before an audit is required.
Where charities must inform the attorney general's office of major transactions, the top three triggers of this notice requirement are mergers (43 percent), voluntary dissolution (41 percent), and sale of assets (33 percent).
The three most common areas of enforcement by charity offices are fundraising abuses (62 percent), trust enforcement (36 percent), and governance (36 percent).
Of the fundraising methods overseen by state charities officials, the most common areas of oversight are telephone solicitations (82 percent), direct mail (80 percent), special events (80 percent), in-person solicitations (80 percent), Internet-based fundraising (76 percent), and social-media–based solicitations (70 percent).
State-level enforcement actions are more likely to be informal resolutions (85 percent), involve correspondence with organizations (98 percent), settlements (88 percent), fines and penalties (80 percent), or formal litigation (e.g., injunctions) (79 percent).
Offices vary in their efforts to provide education and outreach to the fundraising community, ranging from press releases (82 percent) to donor advisories (77 percent), training (32 percent), and webinars (7 percent).
Notes
1 24 These data are from Giving USA 2020: The Annual Report on Philanthropy for the Year 2019, published by the Giving USA Foundation and researched and written by the Indiana University Lilly Family School of Philanthropy.
2 25.1 Hopkins, The Nonprofits' Guide to Internet Communication Law (John Wiley & Sons: 2003), Chapter 4.
3 25.2 26 Chron. of Phil. (No. 13) F-1 (May 22, 2014).
4 25.3 Daniels and Narayanswamy, “Online Giving Grows More Sophisticated,” 26 Chron. of Phil. (No. 13) F-3 (May 22, 2014).
5 25.4 26 Chron. of Phil. (No. 13) F-4 (May 22, 2014).
6 25.5 “Click, Click, Cash?” 27 Chron. of Phil. (No. 9) 10 (May 2015).
7 25.6 Id. at 11, 12, 14, 16, 19. In general, “The Best of Online Fundraising,” articles beginning on pp. 9, 10, 12, 14, 16, 18, 20, and 22, 28 Chron. of Phil. (No. 7) (May 2016).
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