An Introduction to Legal Issues in Charitable Fundraising
This presentation will include a discussion of basic legal requirements applicable to charitable fundraising, including state filing obligations, federal tax implications, and providing substantiation documentation for donors.
We will also cover basic related contract and tax issues, including working with for profits and third parties, corporate sponsorships, the unrelated business income tax, and planned giving.
Depending on attendee interest, the presentation may also touch on more complex fundraising legal structures such as fiscal sponsorships, supporting organizations, endowment and other restricted funds, and gifts of illiquid assets such as real estate and closely held businesses.
Provider: Jenkins Law Library, an accredited provider under the Pennsylvania CLE Board's Rules, will serve as the CLE provider for this course. The course has been approved by the Pennsylvania Continuing Legal Education Board for 1.0 hour of CLE credit in substantive law, practice and procedure.
This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.0 hour of total CLE credit.