The 2007 Cumulative Supplement contains updates on the following subjects: Law aspects of charitable fundraising by means of the Internet Intermediate sanctions rules Corporate sponsorship rules IRS Implementing Guidelines for government fiscal years 2002 to 2006 Revised and considerably revamped application for recognition of exemption filed by nonprofit entities that wish to be tax-exempt charitable organizations (Form 1023). Litigation relating to the national do-not-call registry rules

Note to the Reader: Sections not in the main bound volume are indicated by "(New)" after the title. Material new to or modified in this supplement is indicated by an asterisk () in the left margin in the contents and throughout the supplement.Chapter One. Government Regulation of Fundraising for Charity: Origins and the Contemporary Climate. 1.1 Charitable Sector and American Political Philosophy. 1.2 Charitable Fundraising: A Portrait.Chapter Two. Anatomy of Charitable Fundraising. 2.1 Scope of Term Charitable Organization.Chapter Three. States' Charitable Solicitation Acts. 3.2 Definitions. 3.5 Exemptions. 3.21A Unified Registration (New). 3.22 Other Laws. 3.23 Prospect of Law Change(s) (New).Chapter Four. State Regulation of Fundraising: Legal Issues. 4.2 Police Power. 4.3 Fundraising as Free Speech. 4.6 Delegation of Legislative Authority. 4.13 Fundraising Over Internet and State Law Restrictions.Chapter Five Federal Regulation of Fundraising. 5.3 Charitable Gift Substantiation Requirements. 5.6 Intermediate Sanctions. 5.7 Unrelated Business Rules. 5.8 Exemption Recognition Application Process. 5.9 Reporting Requirements. 5.10 Lobbying Restrictions. 5.11 Public Charity Classifications. 5.13 Fundraising Compensation Arrangements. 5.14 Charitable Deduction Rules. 5.15 Commensurate Test. 5.16 Special Events and Corporate Sponsorships. 5.16A Appraisers and Penalties (New). 5.16B Fundraising and Insurance Programs (New). 5.17 IRS College and University Examination Guidelines. 5.18 Postal Laws. 5.21 FTC Telemarketing Rules. 5.22 Internet Communications.Chapter Six Prospective Federal Regulation of Fundraising: Proposals and Issues 6.3A IRS Implementing Guidelines (New).Chapter Seven Overviews, Perspectives, and Commentaries. 7.9 Studies of Fundraising by Professional Solicitors. 7.13 IRS and Gifts of Used Vehicles. 7.13A Charitable Solicitations and the Internet (New). 7.13B Charitable Solicitations and Fraud (New). 7.13C Charitable Solicitations and Substantiation (New). 7.13D Fundraisers and Pension Protection Act (New). 7.14 Some Proposals for Relief.Chapter Eight Standards Enforcement by Watchdog Agencies. 8.4A BBB Wise Giving Alliance Standards (New). 8.6A Standards for Excellence Institute Standards (New). 8.6B Other Watchdog Agencies (New). 8.8 Commentary. 8.11 Rating the Raters (New).Appendices.B Application for Recognition of Exemption.C Return of Organization Exempt from Income Tax.D Inflation-Adjusted Insubstantiality-$50 Test.E Inflation-Adjusted Insubstantiality Threshold-$25 Test.F Inflation-Adjusted Low-Cost Article Definition.G-1 Excerpts from Petition for Writ of Certiorari in Ryan v. Telemarketing Associates, Inc. (New).G-2 Excerpts from Brief in Opposition to Petition for Writ of Certiorari in Ryan v. Telemarketing Associates, Inc. (New).G-3 Excerpts from Reply Brief in Support of Petition for Writ of Certiorari in Ryan v. Telemarketing Associates, Inc. (New).H Summary of Charitable Giving Incentives Legislation (New).I Summary of Senate-Passed Tax Relief Act of 2005 (New).J Summary of Relevant Provisions of the Pension Protection Act of 2006.K Inventory of Relevant Portions of the Internal Revenue Code (as Amended by Pension Protection Act).Cumulative Table of Cases.Cumulative Table of IRS Pronouncements.Cumulative Table of Cases Discussed in Bruce R. Hopkins' 203 Nonprofit Counsel.Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel.Cumulative Index.