The Law of Fundraising / Edition 4

Hardcover (Print)
Used and New from Other Sellers
Used and New from Other Sellers
from $220.35
Usually ships in 1-2 business days
(Save 12%)
Other sellers (Hardcover)
  • All (1) from $220.35   
  • New (1) from $220.35   
Sort by
Page 1 of 1
Showing All
Note: Marketplace items are not eligible for any coupons and promotions
Seller since 2014

Feedback rating:



New — never opened or used in original packaging.

Like New — packaging may have been opened. A "Like New" item is suitable to give as a gift.

Very Good — may have minor signs of wear on packaging but item works perfectly and has no damage.

Good — item is in good condition but packaging may have signs of shelf wear/aging or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Acceptable — item is in working order but may show signs of wear such as scratches or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Used — An item that has been opened and may show signs of wear. All specific defects should be noted in the Comments section associated with each item.

Refurbished — A used item that has been renewed or updated and verified to be in proper working condition. Not necessarily completed by the original manufacturer.

Brand New US edition as listed. FRESH! We ship promptly with good, sturdy packaging! Ask for JR with any product questions!

Ships from: Stone Mountain, GA

Usually ships in 1-2 business days

  • Canadian
  • International
  • Standard, 48 States
  • Standard (AK, HI)
  • Express, 48 States
  • Express (AK, HI)
Page 1 of 1
Showing All
Sort by


Raising funds to fulfill a nonprofit organization's goals is critical to its success, but fundraising regulations are an increasingly complex maze. The Law of Fundraising, Fourth Edition is the only book to tackle the increasingly complex maze of federal and state fundraising regulations. It details federal and state laws, with an emphasis on administrative, tax, and constitutional laws. As well, it explains state and federal rules impacting the responsibilities of fundraising professionals. This guide is supplemented annually to keep nonprofit professionals on top of the latest fundraising legal developments.
Read More Show Less

Product Details

  • ISBN-13: 9780470397947
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 4/6/2009
  • Edition description: Older Edition
  • Edition number: 4
  • Pages: 680
  • Product dimensions: 7.10 (w) x 10.00 (h) x 1.70 (d)

Table of Contents

About the Author.


Chapter One: Government Regulation of Fundraising for Charity: Origins and the Contemporary Climate.

§ 1.1 Charitable Sector and American Political Philosophy.

§ 1.2 Charitable Fundraising: A Portrait.

§ 1.3 Evolution of Government Regulation of Fundraising.

§ 1.4 Contemporary Regulatory Climate.

Chapter Two: Anatomy of Charitable Fundraising.

§ 2.1 Scope of Term Charitable Organization.

§ 2.2 Methods of Fundraising.

§ 2.3 Role of Fundraising Professional.

§ 2.4 Role of Accountant.

§ 2.5 Role of Lawyer.

§ 2.6 Viewpoint of Regulators.

§ 2.7 Viewpoint of a Regulated Professional.

§ 2.8 Coping with Regulation: A System for the Fundraising Charity.

Chapter Three: States’ Charitable Solicitation Acts.

§ 3.1 Summary.

§ 3.2 Definitions.

§ 3.3 Preapproval.

§ 3.4 Annual Reporting.

§ 3.5 Exemptions.

§ 3.6 Regulation of Professional Fundraisers.

§ 3.7 Regulation of Professional Solicitors.

§ 3.8 Regulation of Commercial Co-venturers.

§ 3.9 Limitations on Fundraising Costs.

§ 3.10 Availability of Records.

§ 3.11 Contracts.

§ 3.12 Registered Agent Requirements.

§ 3.13 Prohibited Acts.

§ 3.14 Regulatory Prohibitions.

§ 3.15 Disclosure Statements and Legends.

§ 3.16 Reciprocal Agreements.

§ 3.17 Solicitation Notice Requirements.

§ 3.18 Fiduciary Relationships.

§ 3.19 Powers of Attorney General.

§ 3.20 Miscellaneous Provisions.

§ 3.21 Sanctions.

§ 3.22 Unified Registration.

§ 3.23 Other Laws.

§ 3.24 Prospect of Law Changes.

Chapter Four: State Regulation of Fundraising: Legal Issues.

§ 4.1 Regulation of Fundraising Costs.

§ 4.2 Police Power.

§ 4.3 Fundraising as Free Speech.

§ 4.4 Due Process Rights.

§ 4.5 Equal Protection Rights.

§ 4.6 Delegation of Legislative Authority.

§ 4.7 Treatment of Religious Organizations.

§ 4.8 Other Constitutional Law Issues.

§ 4.9 Exemption for Membership Groups.

§ 4.10 Defining Professional Fundraiser and Professional Solicitor.

§ 4.11 Direct-Mail Fundraising Guidelines.

§ 4.12 Registration Fees.

§ 4.13 Fundraising over Internet and State Law Restrictions.

§ 4.14 Conclusions.

Chapter Five: Federal Regulation of Fundraising.

§ 5.1 IRS Audit Guidelines.

§ 5.2 Fundraising Disclosure by Charitable Organizations.

§ 5.3 Charitable Gift Substantiation Requirements.

§ 5.4 Quid Pro Quo Contribution Rules.

§ 5.5 Fundraising Disclosure by Noncharitable Organizations.

§ 5.6 Intermediate Sanctions.

§ 5.7 Unrelated Business Rules.

§ 5.8 Exemption Application Process.

§ 5.9 Reporting Requirements.

§ 5.10 Lobbying Restrictions.

§ 5.11 Public Charity Classifications.

§ 5.12 School Record-Retention Requirements.

§ 5.13 Fundraising Compensation Arrangements.

§ 5.14 Charitable Deduction Rules.

§ 5.15 Commensurate Test.

§ 5.16 Special Events and Corporate Sponsorships.

§ 5.17 Appraisers and Penalties.

§ 5.18 Fundraising and Insurance Programs.

§ 5.19 IRS College and University Examination Guidelines.

§ 5.20 Postal Laws.

§ 5.21 Antitrust Laws.

§ 5.22 Securities Laws.

§ 5.23 FTC Telemarketing Rules.

§ 5.24 Internet Communications.

§ 5.25 Health Insurance Portability and Accountability Act Regulations.

§ 5.26 IRS Examination Guidelines.

Chapter Six: Import of New Form 990.

§ 6.1 Form 990 Basics.

§ 6.2 IRS Guiding Principles.

§ 6.3 Import of New Form 990.

§ 6.4 Summary of Parts of New Form 990.

§ 6.5 Preparation of New Form 990, Part I.

§ 6.6 Summary of New Form 990 Schedules.

§ 6.7 Form 990-EZ.

§ 6.8 Transition Rules.

§ 6.9 Instructions.

§ 6.10 Federal and State Regulation of Gaming.

§ 6.11 Schedule B.

§ 6.12 Preparation of New Form 990 Schedule G.

§ 6.13 Preparation of Other Parts of New Form 990.

§ 6.14 Preparation of New Form 990 Schedule M.

Chapter Seven: Prospective Federal Regulation of Fundraising: Proposals and Issues.

§ 7.1 Introduction.

§ 7.2 Major Legislative Proposals.

§ 7.3 Emerging Issues.

§ 7.4 IRS Implementing Guidelines.

§ 7.5 Contemporary Developments and Prospects.

Chapter Eight: Overviews, Perspectives, and Commentaries.

§ 8.1 Charitable Fundraising and the Law.

§ 8.2 Defining a Fundraising Professional.

§ 8.3 Professional Solicitors: Role of Telemarketing.

§ 8.4 Charitable Sales Promotions.

§ 8.5 Regulation Unlimited: Prohibited Acts.

§ 8.6 Fundraiser’s Contract.

§ 8.7 A Model Law.

§ 8.8 State Charity Officials’ Concerns about Fundraising Laws.

§ 8.9 Studies of Fundraising by Professional Solicitors.

§ 8.10 Charity Auctions.

§ 8.11 Court Opinion Concerning Sliding-Scale Registration Fees.

§ 8.12 Fundraising and Private Inurement Doctrine.

§ 8.13 Charitable Solicitations and the Internet.

§ 8.14 Charitable Solicitations and Fraud.

§ 8.15 Charitable Solicitations and Substantiation.

§ 8.16 Fundraisers and Pension Protection Act.

§ 8.17 Some Proposals for Relief.

§ 8.18 A Look Ahead.

Chapter Nine: Standards Enforcement by Watchdog Agencies.

§ 9.1 Nongovernmental Regulation.

§ 9.2 Role of an Independent Monitoring Organization.

§ 9.3 Standards Applied by Watchdog Agencies.

§ 9.4 Philanthropic Advisory Service Standards.

§ 9.5 BBB Wise Giving Alliance Standards.

§ 9.6 Evangelical Council for Financial Accountability Standards.

§ 9.7 Standards for Excellence Institute Standards.

§ 9.8 Panel on Nonprofit Sector Fundraising Principles.

§ 9.9 American Institute of Philanthropy Standards.

§ 9.10 Standards Enforcement.

§ 9.11 Watchdog Agencies and Litigation.

§ 9.12 Commentary.

§ 9.13 A Watchdog Agency’s Response to Commentary.

§ 9.14 Reply to Response.

§ 9.15 Rating the Raters.


A: Sources of the Law.

B: IRS Form 1023: Application for Recognition of Exemption.

C: IRS Form 990: Return of Organization Exempt from Income Tax.

D: Inflation-Adjusted Insubstantiality Threshold—$50 Test.

E: Inflation-Adjusted Insubstantiality Threshold—$25 Test.

F: Inflation-Adjusted Low-Cost Article Definition.

G: Excerpts from Petition for Writ of Certiorari in Ryan v. Telemarketing Associates, Inc.

H: Excerpts from Brief in Opposition to Petition for Writ of Certiorari in Ryan v. Telemarketing Associates, Inc.

I: Excerpts from Reply Brief in Support of Petition for Writ of Certiorari in Ryan v. Telemarketing Associates, Inc.

J: Summary of Relevant Provisions of the Pension Protection Act of 2006.

K: Inventory of Relevant Portions of the Internal Revenue Code.

Table of Cases.

Table of IRS Pronouncements.

Table of Cases Discussed in Bruce R. Hopkins’ The Nonprofit Counsel.

Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ The Nonprofit Counsel.


Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)