Contents

CONTENTSChapter Twenty International Giving by Corporations 56720.1 Corporate Gifts to U.S. Charity for Overseas Use 56720.2 Gifts of Money from Foreign Affiliate of U.S. Parentto Overseas Charity 56820.3 Gift of Goods or Services to Benefit Foreign Charity 56920.4 Grants of Funds from U.S. Corporation-RelatedFoundation to Foreign Charity 570PART SIXADMINISTRATION OF CHARITABLE GIVING PROGRAMSChapter Twenty-oneReceipt, Recordkeeping, and ReportingRequirements 58121.1 Substantiation and Other Receipt Requirements 58121.2 Appraisal Requirements 59521.3 Reporting Requirements 60121.4 Burden of Proof Rules 603Chapter Twenty-two Disclosure Requirements 60522.1 Disclosure by Charitable Organizations in General 60522.2 Quid Pro Quo Contribution Rules 60922.3 Disclosure by Noncharitable Organizations 613Chapter Twenty-threeSpecial Events and CorporateSponsorships 61723.1 IRS Audit Guidelines 61823.2 Special Events 62123.3 Corporate Sponsorship Rules 623Chapter Twenty-four State Fundraising Regulation 62724.1 State Regulation in General 62724.2 Historical Perspective 62824.3 States’ Police Power 63024.4 Basic Definitions 63024.5 Registration Requirements 63124.6 Reporting Requirements 63224.7 Exemptions from Regulation 63224.8 Fundraising Cost Limitations 633 xii