CHAPTER FIVEFederal Regulation of Fundraising: Administrative Matters
- § 5.1 Federal Regulation of Fundraising: How It Began
- § 5.2 Fundraising Disclosure by Charitable Organizations
- § 5.3 Record-Keeping Law
- § 5.4 Charitable Gift Substantiation Law
- § 5.5 Quid Pro Quo Contribution Law
- § 5.6 Fundraising Disclosure by Noncharitable Organizations
- § 5.7 Excess Benefit Transactions Law
- (a) Basic Concepts of Intermediate Sanctions
- (i) Tax-Exempt Organizations Involved
- (ii) Excess Benefit Transactions
- (iii) Revenue-Sharing Transactions
- (iv) Rebuttable Presumption of Reasonableness
- (v) Disqualified Persons
- (vi) Initial Contract Exception
- (vii) Tax Structure
- (viii) Correction
- (ix) Reporting of Excess Benefit Transactions
- (x) Scope of Sanctions
- (xi) Additional Penalties
- (xii) Interrelationship with Private Inurement Doctrine
- (b) Excess Benefit Transactions Law as Applied to Fundraising
- (i) Tax-Exempt Organizations Involved
- (ii) Disqualified Persons in Fundraising Context
- (iii) Excess Benefit Transactions in Fundraising Context
- (iv) Automatic Excess Benefit Transactions
- (v) Initial Contract Exception
- (vi) Rebuttable Presumption of Reasonableness
- (vii) Reporting of Excess Benefit Transactions
- (viii) Tax Penalties
- (ix) Third-Party Summons: Statute of Limitations
- (a) Basic Concepts of Intermediate Sanctions
- § 5.8 Unrelated ...
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