The Nonprofits' Guide to Internet Communications Law

The Nonprofits’ Guide to Internet Communications Law......Page 3
Contents......Page 5
FOREWORD......Page 13
PREFACE......Page 17
ABOUT THE AUTHOR......Page 21
CHAPTER 1 Introduction to Legal Aspects of Internet Communications by Nonprofit Organizations......Page 23
(a) Introduction to the Internet......Page 24
(b) Internet as Seen by the Supreme Court......Page 25
(c) Internet as Seen by Others......Page 29
(a) Electronic Mail......Page 30
(b) World Wide Web in General......Page 31
(c) Newsgroups......Page 32
(a) Why Does the Internet Appear Disorganized?......Page 33
(c) How Does the World Wide Web Fit into the Internet?......Page 34
(f ) What Are the Security Concerns on the Internet?......Page 35
(a) Improvement in Communications......Page 36
(c) Professional Development......Page 38
(d) Taking Action......Page 39
§ 1.5 OTHER ASPECTS OF NONPROFIT ORGANIZATIONS\' USE OF THE INTERNET......Page 41
§ 1.6 NONPROFIT ORGANIZATIONS AND THE INTERNET: ORIGINS AND CULTURE......Page 42
§ 1.7 INTERNET AND PROGRAM ADVANCEMENT......Page 44
(a) Cost of Internet Operations......Page 48
(b) Essence of Hyperlinks......Page 50
(c) Web Site Record Keeping......Page 56
§ 1.9 CONTEMPORARY STATE OF THE \"LAW\"......Page 58
CHAPTER 2 Business Activities......Page 61
(a) Scope of Law......Page 62
(b) Definition of Business......Page 66
(c) Definition of Regularly Carried On......Page 75
(d) Definition of Substantially Related......Page 80
(a) Advertising......Page 86
(b) Corporate Sponsorships......Page 93
(c) Fundraising Activities......Page 97
(d) Trade Shows......Page 107
(e) Provision of Services......Page 109
§ 2.3 EXCEPTIONS......Page 112
(a) Modifications......Page 113
(b) Exceptions......Page 118
(a) Partnership Rules......Page 120
(c) Deduction Rules......Page 121
(d) Tax Structure......Page 123
(a) Internet Unrelated Business Activity in General......Page 124
(b) Questions Posed by IRS Announcement......Page 138
(c) Summary......Page 147
§ 3.1 INTRODUCTION......Page 149
§ 3.2 SUBSTANTIATION REQUIREMENTS......Page 151
§ 3.3 QUID PRO QUO CONTRIBUTION RULES......Page 157
§ 3.4 APPRAISAL REQUIREMENTS......Page 159
(b) Qualified Appraisal......Page 160
(c) Appraisal Summary......Page 162
(d) Qualified Appraiser......Page 164
§ 3.5 VALUATION OF PROPERTY......Page 165
§ 3.6 VEHICLE DONATION PROGRAMS......Page 166
(b) Substantiation Requirements......Page 167
(d) Deductibility......Page 168
(e) Characterization of Income......Page 170
(f ) Private Benefit Doctrine......Page 171
(i) Royalty Exception......Page 173
( j) Penalties......Page 174
(a) Substantiation Requirements......Page 175
(b) Quid Pro Quo Contributions......Page 178
(d) Valuation of Property......Page 179
(f ) Charitable Gift Planning......Page 180
CHAPTER 4 Fundraising Programs......Page 183
§ 4.1 INTRODUCTION......Page 184
(a) Summary......Page 186
(b) Meaning of Solicitation......Page 188
(c) Definition of Professional Fundraiser......Page 190
§ 4.3 STATE FUNDRAISING REGULATION AND THE INTERNET......Page 192
§ 4.4 CHARLESTON PRINCIPLES......Page 195
(a) General Principles......Page 196
(b) Definitions......Page 197
(d) “Exclusions”......Page 198
(e) Responsibilities for Multistate Filers......Page 199
§ 4.5 INTERNET COMMUNICATIONS......Page 200
CHAPTER 5 Lobbying Activities......Page 205
(a) Scope of Law......Page 206
(c) Definition of Legislation......Page 207
(d) Definition of Direct Lobbying......Page 209
(e) Definition of Indirect Lobbying......Page 210
(g) Educational Activities......Page 213
(a) Introduction......Page 214
(b) Substantial Part Test Basics......Page 215
(c) Expenditure Test Basics......Page 217
(d) Substantial Part Test Exceptions......Page 220
(e) Expenditure Test Exceptions......Page 221
(a) Definition of Propaganda......Page 223
(b) Paid Mass Media Advertisements......Page 224
(d) Record Keeping......Page 225
(e) Affiliated Organizations......Page 226
(f ) Reporting......Page 227
(g) Allocation Rules......Page 228
(a) Nonelecting Public Charitable Organizations......Page 229
(c) Private Foundations......Page 231
(a) Internet Lobbying in General......Page 232
(b) Questions Posed by Announcement......Page 235
CHAPTER 6 Political Campaign Activities......Page 247
(b) Definition of Political Campaign Activity......Page 248
(c) Requirement of a Candidate......Page 252
(e) Requirement of a Public Office......Page 253
(a) Introduction......Page 256
(b) Scope of the Proscription on Charitable Organizations......Page 257
(c) Rules for Social Welfare Organizations......Page 258
(d) Rules for Associations......Page 260
(e) Rules for Political Organizations......Page 261
(f ) Rules for Other Tax-Exempt Organizations......Page 262
(a) Educational Activities in General......Page 263
(b) Voter Guides......Page 264
(c) Candidate Debates......Page 268
(a) Public Charitable Organizations......Page 270
(c) Other Tax-Exempt Organizations......Page 273
(a) Internet Political Campaign Activity in General......Page 274
(b) Questions Posed by IRS Announcement......Page 276
§ 6.6 PENDING LEGISLATION......Page 284
(a) Proposed Legislation......Page 285
(b) Commentary......Page 286
CHAPTER 7 Still Other Aspects of the Law......Page 289
(a) Existing Law......Page 290
(b) Electronic Filing......Page 291
§ 7.2 APPLICATION FOR RECOGNITION OF TAX-EXEMPT STATUS......Page 293
(a) Annual Information Returns......Page 294
(b) Applications for Recognition of Exemption......Page 295
(c) Fundraising Disclosure by Noncharitable Organizations......Page 296
(a) Rules in General......Page 298
(b) Internet Communications......Page 300
(a) Rules in General......Page 301
(b) Internet Communications......Page 303
§ 7.6 INTERMEDIATE SANCTIONS......Page 304
(a) Rules in General......Page 305
(b) Internet Communications......Page 308
(a) Definition of Private Foundation......Page 309
(b) Private Foundation Rules......Page 310
(c) Internet Communications......Page 311
(a) Rules in General......Page 312
(b) Internet Communications......Page 314
§ 7.9 TAX-EXEMPT ORGANIZATION RULES......Page 315
§ 7.10 IRS AUDITS AND LITIGATION......Page 319
§ 7.11 ELECTRONIC SIGNATURES ACT......Page 320
(a) Annual Reporting Requirements......Page 324
(c) Fundraising Disclosure by Noncharitable Organizations......Page 325
(e) Other Penalties......Page 326
APPENDIX A Table of Cases......Page 329
APPENDIX B Table of IRS Revenue Rulings......Page 335
APPENDIX C Table of IRS Technical Advice Memoranda......Page 337
APPENDIX D Table of IRS Private Letter Rulings......Page 339
APPENDIX E Table of IRS Announcements......Page 341
GLOSSARY......Page 343
BIBLIOGRAPHY......Page 347
INDEX......Page 351