Intro -- The Nonprofits' Guide to Internet Communications Law -- Contents -- FOREWORD -- PREFACE -- ABOUT THE AUTHOR -- CHAPTER 1 Introduction to Legal Aspects of Internet Communications by Nonprofit Organizations -- 1.1 SOME BASICS ABOUT THE INTERNET -- (a) Introduction to the Internet -- (b) Internet as Seen by the Supreme Court -- (c) Internet as Seen by Others -- 1.2 MAIN APPLICATIONS OF THE INTERNET -- (a) Electronic Mail -- (b) World Wide Web in General -- (c) Newsgroups -- (d) Internet Chat -- 1.3 UNDERSTANDING THE INTERNET-QUESTIONS AND ANSWERS -- (a) Why Does the Internet Appear Disorganized? -- (b) Who Can Use the Internet? -- (c) How Does the World Wide Web Fit into the Internet? -- (d) How Can Nonprofits Compete with For-Profits on the Internet? -- (e) Does Anyone Monitor the Quality and Accuracy of Information on the Internet? -- (f ) What Are the Security Concerns on the Internet? -- 1.4 REASONS A NONPROFIT ORGANIZATION SHOULD GO ONLINE -- (a) Improvement in Communications -- (b) Improved Access to Information -- (c) Professional Development -- (d) Taking Action -- 1.5 OTHER ASPECTS OF NONPROFIT ORGANIZATIONS' USE OF THE INTERNET -- 1.6 NONPROFIT ORGANIZATIONS AND THE INTERNET: ORIGINS AND CULTURE -- 1.7 INTERNET AND PROGRAM ADVANCEMENT -- 1.8 THREE OVERARCHING ISSUES -- (a) Cost of Internet Operations -- (b) Essence of Hyperlinks -- (c) Web Site Record Keeping -- 1.9 CONTEMPORARY STATE OF THE "LAW -- CHAPTER 2 Business Activities -- 2.1 INTRODUCTION -- (a) Scope of Law -- (b) Definition of Business -- (c) Definition of Regularly Carried On -- (d) Definition of Substantially Related -- 2.2 GENERAL RULES -- (a) Advertising -- (b) Corporate Sponsorships -- (c) Fundraising Activities -- (d) Trade Shows -- (e) Provision of Services -- 2.3 EXCEPTIONS -- (a) Modifications -- (b) Exceptions -- 2.4 OTHER RULES.

(a) Partnership Rules -- (b) Limited Liability Company Rules -- (c) Deduction Rules -- (d) Tax Structure -- 2.5 INTERNET COMMUNICATIONS -- (a) Internet Unrelated Business Activity in General -- (b) Questions Posed by IRS Announcement -- (c) Summary -- CHAPTER 3 Charitable Giving Programs Administration -- 3.1 INTRODUCTION -- 3.2 SUBSTANTIATION REQUIREMENTS -- 3.3 QUID PRO QUO CONTRIBUTION RULES -- 3.4 APPRAISAL REQUIREMENTS -- (a) Similar Items of Property -- (b) Qualified Appraisal -- (c) Appraisal Summary -- (d) Qualified Appraiser -- 3.5 VALUATION OF PROPERTY -- 3.6 VEHICLE DONATION PROGRAMS -- (a) Valuation -- (b) Substantiation Requirements -- (c) Appraisal Requirement -- (d) Deductibility -- (e) Characterization of Income -- (f ) Private Benefit Doctrine -- (g) Private Inurement -- (h) Intermediate Sanctions -- (i) Royalty Exception -- ( j) Penalties -- 3.7 INTERNET COMMUNICATIONS -- (a) Substantiation Requirements -- (b) Quid Pro Quo Contributions -- (c) Appraisal Requirements -- (d) Valuation of Property -- (e) Vehicle Donation Programs -- (f ) Charitable Gift Planning -- CHAPTER 4 Fundraising Programs -- 4.1 INTRODUCTION -- 4.2 STATE FUNDRAISING REGULATON IN GENERAL -- (a) Summary -- (b) Meaning of Solicitation -- (c) Definition of Professional Fundraiser -- 4.3 STATE FUNDRAISING REGULATION AND THE INTERNET -- 4.4 CHARLESTON PRINCIPLES -- (a) General Principles -- (b) Definitions -- (c) Other Principles -- (d) "Exclusions" -- (e) Responsibilities for Multistate Filers -- 4.5 INTERNET COMMUNICATIONS -- CHAPTER 5 Lobbying Activities -- 5.1 INTRODUCTION -- (a) Scope of Law -- (b) Definition of Lobbying -- (c) Definition of Legislation -- (d) Definition of Direct Lobbying -- (e) Definition of Indirect Lobbying -- (f ) Definition of Specific Legislation -- (g) Educational Activities -- 5.2 GENERAL RULES.

(a) Introduction -- (b) Substantial Part Test Basics -- (c) Expenditure Test Basics -- (d) Substantial Part Test Exceptions -- (e) Expenditure Test Exceptions -- 5.3 OTHER RULES -- (a) Definition of Propaganda -- (b) Paid Mass Media Advertisements -- (c) Making the Election -- (d) Record Keeping -- (e) Affiliated Organizations -- (f ) Reporting -- (g) Allocation Rules -- (h) Associations' Dues Rules -- 5.4 SANCTIONS -- (a) Nonelecting Public Charitable Organizations -- (b) Electing Public Charitable Organizations -- (c) Private Foundations -- (d) Other Tax-Exempt Organizations -- 5.5 INTERNET COMMUNICATIONS -- (a) Internet Lobbying in General -- (b) Questions Posed by Announcement -- CHAPTER 6 Political Campaign Activities -- 6.1 INTRODUCTION -- (a) Scope of Law -- (b) Definition of Political Campaign Activity -- (c) Requirement of a Candidate -- (d) Requirement of a Campaign -- (e) Requirement of a Public Office -- 6.2 GENERAL RULES -- (a) Introduction -- (b) Scope of the Proscription on Charitable Organizations -- (c) Rules for Social Welfare Organizations -- (d) Rules for Associations -- (e) Rules for Political Organizations -- (f ) Rules for Other Tax-Exempt Organizations -- 6.3 OTHER RULES -- (a) Educational Activities in General -- (b) Voter Guides -- (c) Candidate Debates -- 6.4 SANCTIONS -- (a) Public Charitable Organizations -- (b) Private Foundations -- (c) Other Tax-Exempt Organizations -- 6.5 INTERNET COMMUNICATIONS -- (a) Internet Political Campaign Activity in General -- (b) Questions Posed by IRS Announcement -- 6.6 PENDING LEGISLATION -- (a) Proposed Legislation -- (b) Commentary -- CHAPTER 7 Still Other Aspects of the Law -- 7.1 ANNUAL REPORTION REQUIREMENTS -- (a) Existing Law -- (b) Electronic Filing -- 7.2 APPLICATION FOR RECOGNITION OF TAX-EXEMPT STATUS -- 7.3 DISCLOSURE REQUIREMENTS.

(a) Annual Information Returns -- (b) Applications for Recognition of Exemption -- (c) Fundraising Disclosure by Noncharitable Organizations -- (d) Fundraising Disclosure by Charitable Organizations -- 7.4 PRIVATE INUREMENT DOCTRINE -- (a) Rules in General -- (b) Internet Communications -- 7.5 PRIVATE BENEFIT DOCTRINE -- (a) Rules in General -- (b) Internet Communications -- 7.6 INTERMEDIATE SANCTIONS -- (a) Rules in General -- (b) Internet Communications -- 7.7 PUBLIC CHARITY AND PRIVATE FOUNDATION RULES -- (a) Definition of Private Foundation -- (b) Private Foundation Rules -- (c) Internet Communications -- 7.8 CHARITABLE GIVING RULES -- (a) Rules in General -- (b) Internet Communications -- 7.9 TAX-EXEMPT ORGANIZATION RULES -- 7.10 IRS AUDITS AND LITIGATION -- 7.11 ELECTRONIC SIGNATURES ACT -- 7.12 PENALITIES -- (a) Annual Reporting Requirements -- (b) Disclosure Requirements -- (c) Fundraising Disclosure by Noncharitable Organizations -- (d) Fundraising Disclosure by Charitable Organizations -- (e) Other Penalties -- APPENDIX A Table of Cases -- APPENDIX B Table of IRS Revenue Rulings -- APPENDIX C Table of IRS Technical Advice Memoranda -- APPENDIX D Table of IRS Private Letter Rulings -- APPENDIX E Table of IRS Announcements -- GLOSSARY -- BIBLIOGRAPHY -- INDEX.

Invaluable guidance on the most important legal issues facing nonprofits today Internet communication is the lifeblood of countless nonprofit organizations, yet there exists no specific law to provide for its regulation. Without solid legal guidance, nonprofits risk not only missing out on the unlimited opportunities that the Internet has to offer, but also jeopardizing their tax-exempt status. The Nonprofits' Guide to Internet Communications Law analyzes and explains the laws applicable to Internet communications by nonprofit organizations. Nonprofit law expert Bruce Hopkins writes that with Congress and government agencies reluctant to create new law, it will ultimately be up to the courts to determine the future of Internet law affecting nonprofit organizations. Extrapolating from the underlying principles of existing law, Hopkins addresses the legal ramifications of Internet business activities, charitable-giving administration, fundraising programs, lobbying, political campaign activities, and more. The Nonprofits' Guide to Internet Communications Law proves an unparalleled resource for this emerging field.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2018. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.