Gain an understanding of the essential rules and requirements both charities and donors face in charitable giving. Examine the fundamentals of charitable giving; special rules for “quid pro quo” gifts, autos, copyrights, inventories, and other “stuff”; IRS requirements for acknowledgment and substantiation; charitable solicitation registration requirements; and how to report special events income and lotteries on the Form 990. Explore how well-drafted gift acceptance policies can help a charity make better gift acceptance decisions.
Summary of ContentsCharitable Contribution Primer
Acknowledgement/Substantiation Disclosure Requirement
State Charitable Solicitation Statutes
Form 990-Reporting Fundraising Events
Protecting the Charity in Charitable Giving