The Law of Fundraising, 2024 Cumulative Supplement

A Letter to the Reader vii

Preface ix

1 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 6

4 State Regulation of Fundraising 7

§ 4.16 California Law Regulating Charitable Fundraising Platforms 7

§ 4.17 Kansas Law 7

6 Federal Regulation of Fundraising 11

§ 6.16 Charitable Fundraising Organizations 11

Inflation-Adjusted Insubstantiality Threshold—$50 Test 13

Inflation-Adjusted Insubstantiality Threshold—$25 Test 15

Inflation-Adjusted Low-Cost Article Definition 17

Table of Cases 19

Table of IRS Pronouncements 37

Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 41

Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel 45

Online Resources 47

About the Authors 49

Index 51