Alicia M. Beck & Bruce R. Hopkins 
The Law of Fundraising [PDF ebook] 
2019 Cumulative Supplement

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

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.
Alicia M. Beck is an associate in the law firm of Polsinelli PC, practicing in the firm’s Kansas City, Missouri, office. She specializes in advising nonprofit entities. Her clients include national hospital systems, research organizations, private foundations, colleges, universities, associations, social welfare organizations, and governmental entities. Ms. Beck assists these clients with formation, structure, and operational issues, including fundraising regulation. She also has 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.