Tabla de Contenidos: “…(a) Annual Information Returns -- (b) Reporting Law Concerning Property Dispositions -- 5.12 Federal Tax Penalties -- (a) Accuracy‐Related Penalties -- (b) Aiding and Abetting Penalty -- (c) Penalty Attributable to Incorrect Appraisals -- (d) Abusive Tax Shelter Promotion Penalty -- (e) Fraud Penalty -- (f) Additional Penalties -- Chapter 6 Federal Regulation of Fundraising -- 6.1 Private Benefit Doctrine -- 6.2 Exemption Application Process -- (a) Recognition of Tax‐Exempt Status -- (b) Application Procedure -- (c) The Application -- 6.3 Lobbying Restrictions Law -- 6.4 Public Charity Classifications -- (a) Public Charities in General -- (b) Public Support Rules -- (c) Supporting Organizations -- 6.5 School Record‐Retention Law -- 6.6 Fundraising Compensation Law -- 6.7 Charitable Deduction Law -- (a) Meaning of Contribution -- (b) Qualified Donees -- (c) Gift Properties -- (d) Percentage Limitations -- (e) Deduction Reduction Law -- (f) Twice‐Basis Deductions -- (g) Partial Interest Contributions -- (h) Contributions of Certain Fractional Interests -- (i) Contributions of Intellectual Property -- (j) Contributions of Vehicles -- (k) Noncharitable Donees -- 6.8 Special Events and Corporate Sponsorships -- (a) Special Events -- (b) Donor Recognition Programs in General -- 6.9 Postal Laws -- (a) Introduction -- (b) Qualifying Organizations -- (c) Nonqualifying Organizations -- (d) Application for Authorization -- (e) Eligible and Ineligible Matter -- (f) Postage Statement -- 6.10 Antitrust Laws -- 6.11 Securities Laws -- 6.12 FTC Telemarketing Rules -- 6.13 Internet Communications -- (a) Introduction -- (b) IRS Request for Comments -- (c) Internet Communications Issues -- 6.14 Health Insurance Portability and Accountability Act Law -- 6.15 Political Campaign Financing -- (a) Overview of Federal Election Law…”