The Law of Fundraising. Bruce R. Hopkins

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Название The Law of Fundraising
Автор произведения Bruce R. Hopkins
Жанр Экономика
Серия
Издательство Экономика
Год выпуска 0
isbn 9781119873457



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requirements concerning donor information are unconstitutional.

      Our thanks go to those who have made interesting and useful contributions to the book: James J. Bausch, James M. Greenfield, Richard F. Larkin, Paul E. Monaghan, Jr., David Ormstead, and Del Staecker. Analysis and commentary that we have written here should not, of course, be attributed to them.

      Thanks go as well to those at John Wiley & Sons who have, over the years, seen editions of this book and/or their supplements to completion. In the past, gratitude and appreciation have been extended to Marla Bobowick, Martha Cooley, Jennifer MacDonald, Susan McDermott, Brian T. Neill, Claire New, and Deborah Schindlar. Our thanks are extended, this time around, to our development editor, Brian Neill, and Deborah Schindlar, managing editor, for their assistance and support in connection with this edition of the book.

      Bruce R. Hopkins

      Alicia M. Beck

      November, 2021

        § 1.1 Charitable Sector and American Political Philosophy

        § 1.2 Charitable Fundraising: A Portrait (a) Scope of Charitable Giving in General (b) Noncash Gifts Statistics (i) Form 8283 Reporting (ii) Types of Noncash Contributions (iii) Decline in Returns and Amounts (iv) Average Contribution Amounts (v) Types of Charitable Organizations (c) Online Charitable Fundraising

        § 1.3 Brief History of Government Regulation of Fundraising

        § 1.4 Contemporary Regulatory Climate

      One of the pressing questions facing philanthropy in the United States is whether this form of regulation is far too extensive and thus whether it is unduly stifling the nation's independent and voluntary sector. Another attitude is that charity, and fundraising for it, has become a major “industry,” and warrants regulation to minimize abuse, protect prospective and actual donors from fraud and other forms of misrepresentation, and reduce waste of the charitable dollar.

      Because modern U.S. charity evolved out of the common law of charitable trusts and property, and has been accorded exemption from income taxation since the beginning of federal tax policy and gifts to charity are tax-deductible, the contemporary treatment of charitable organizations is understandably fully reflected in the federal tax laws.