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Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Regulation of Charitable Contributions

Volume 4 . Chapter 9 . § 9-02
Key point 9-02. Several states have enacted laws regulating the solicitation of charitable contributions. These laws generally do apply to solicitations of contributions by churches from their members. However, in some cases, they may apply to churches that use professional fundraisers, or that actively solicit contributions from nonmembers.

1. State Charitable Solicitation Laws

Several states have enacted laws regulating the solicitation of charitable contributions. The purpose of such laws is "to protect the contributing public and charitable beneficiaries against fraudulent practices in the solicitation of contributions for purportedly charitable purposes."20 The IRS has made the following observations concerning the purpose ...

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