What would we do without Bruce Hopkins? This Kansas City-based attorney has so many books on nonprofits and the law to his credit that one might worry about his law practice. The list of in-print titles includes The Legal Answer Book for Private Foundations, The Tax Law of Charitable Giving, The First Legal Answer Book for Fund-Raisers, The Second Legal Answer Book for Fund-Raisers, The Legal Answer Book for Nonprofit Organizations, The Second Legal Answer Book for Nonprofit Organizations, The Law of Tax-Exempt Organizations, Charity, Advocacy and the Law, The Nonprofit Law Dictionary, and Starting and Managing A Nonprofit Organization, along with several other titles he writes with Jody Blazek as co-author.

Now we have his third edition of The Law of Fundraising. As he notes in the introduction, the material here is essential for fundraisers to know about, but also becoming increasingly complex. Perusing the contents quickly, one cannot help but wonder if very many in the development profession feel comfortable approaching this complicated subject. And that is exactly why Hopkins' contributions to the field are so vital. He is a master at presenting legal issues to laypersons and helping them to understand the law —— and the context in which the law has evolved over time.

The scope of the book is broad, encompassing the origins of governmental regulation, state laws, federal laws, emerging issues in governmental oversight, and standards in use by watchdog groups. Is fundraising a form of free speech? (Section 4.3) What is "reasonable" fundraising cost? (Section 4.1) How have various courts looked at compensation arrangements for fundraising professionals? (Section 5.13) How has the term "professional fundraiser" been defined by the legal system? (Section 3.2) A very practical section explains how nonprofits can cope with all the regulation governing their field, and how best to work out procedures for complying with the law. (Section 2.8).

Some legal determinants are state or federal regulations, some are court decisions, and some are still open to interpretation. To help the reader understand how all the pieces fit together, the first appendix explains the various sources of the law. Subsequent appendices include copies of IRS Form 1023 (application for tax-exemption) and Form 990 (information return). A table of cases and an excellent index complete the volume. The text is footnoted throughout with case citations and other comments. As with earlier editions, it will be updated with annual cumulative supplements.

Hopkins is candid in his assessment that state regulation of fundraising has become confusing and burdensome, and he offers some remedies. He also makes the prediction that the pace of regulation will increase. In Section 7.15 he makes recommendations for the profession in dealing with this reality. Despite the fact that many in the nonprofit sector are not entirely comfortable delving into legal issues, Hopkins' approach takes the sting out of a thorny subject.

For additional citations on this topic, refer to the Literature of the Nonprofit Sector Online, using the subject headings "Fundraising — —law and legislation" or "State laws regulating charitable solicitation".