Yes there are stricter limitations on gifts to private foundations. Gifts to public charities by individuals have an annual limit of fifty percent of the donor's adjusted gross income. Gifts to private foundations however place that limit at thirty percent of the donor's adjusted gross income. The figures are somewhat different for corporate donors who can deduct ten percent of their taxable income. If the contribution is capital gain property rather than cash, the limitation is then thirty percent for public charities and twenty percent for foundations. The Iowa Principles and Practices for Charitable Nonprofit Excellence states that "Charitable nonprofits must be aware of and comply with Internal Revenue Code provisions (see e.g. I.R.C. section 170)" (VIII E 2). This is to make sure inaccurate information about gifts is not passed on to donors. A good source for these rules is IRS Publication 526 Charitable Contributions

The cause selected should be in line with the company’s corporate goals. It is not necessary that the target audience for the company’s product be the primary beneficiary of the cause, but a sincere link should exist between the company's business goals and the cause to which it commits itself. A company should first select a cause then choose the charities with which it will work. Partnering with charities is essential, but over-dependence can hurt the program’s development. Financial contributions are an important part of any cause program, but a successful cause program does not always require only donations of cash. Commitment of various other resources such as professional skills, technical knowledge, advertising, and equipment are also important. A company should communicate its involvement in a cause program through every possible channel. Programs in which customers can participate and promote informally are more effective.

No. When one buys a raffle ticket one is buying the chance to win the item up for raffle. Since the fair market value of the chance to win the item up for raffle is equal to the price of the ticket, the transaction is merely a purchase; therefore the purchaser has not made a donation.

Many states, under state solicitation laws, require that the nonprofit organization register with the state before participating in fundraising within the state. In order to assist nonprofit organizations in this registration process the National Association of State Charities Officials and the National Association of Attorneys General have created the Unified Registration Statement (URS). The URS “represents an effort to consolidate the information and data requirements of all states that require registration of nonprofit organizations performing charitable solicitations within their jurisdictions.”

A donor should not attach the written acknowledgement from the recipient organization to the donor's individual income tax return. Instead the donor must keep the written acknowledgement to substantiate the contribution.

Tax exemption under IRS code §501(c)(3) has two primary benefits: 1) the donor making a donation to the nonprofit gets a tax deduction, and 2) there is no income tax on related earned income. This is true for purposes of federal income tax and Iowa income tax. Other benefits include the ability to issue tax-exempt bonds for capital projects, qualification for tax-exempt retirement plans (403(b)), and special postal rates.

According to the Association of Fundraising Professionals (AFP), these terms are all concerned with the donor’s intent. The AFP offers these definitions. Planned giving frames a donation within a structured system. The donation is usually transmitted through some sort of legal instrument, such as a trust or a will. Many planned giving programs include some elements of deferred giving. A deferred gift is a gift that has been pledged to a nonprofit but will not be available until some future date, such as the donor’s death. A major gift is a significant gift to an organization. The amount before a donation is classified as a major gift is left to the discretion of the organization.

Iowa Code §13C.2 requires that professional fundraisers register with the attorney general. Iowa Code §13C.2(1)(a). The Iowa Code also requires that professional fundraisers disclose contributions received and payments made to the client charities. This disclosure can be done at the time of registration with the Iowa Attorney General's office or by filing a statement agreeing to provide disclosure information to a government entity or a person within one day of a request. Iowa Code §13C.2(1)(b),(c). Additionally, charitable organizations are required to provide financial disclosure information to requesting parties within five days of a request. Iowa Code §13C.2(2). If either the professional fundraiser or the charitable organization fails to provide financial disclosure information when requested, the attorney general may seek an injunction prohibiting further fundraising until such disclosure information is provided. Iowa Code §13C.3(b). See this article on in-state fundraising for a more complete answer.

For the most part, many states have not developed clear Internet fundraising registration requirements. However, some states are in the process of assessing their Internet fundraising policies, so nonprofits need to keep abreast of potential changes. As a safe practice, nonprofits may want to review the Charleston Principles, suggested Internet fundraising guidelines released by the National Association of State Charity Officials (NASCO). The guidelines are non-binding and were designed to assist states in developing their own regulatory schemes. The Principles suggest that nonprofits domiciled within a state register within that state. It is also suggested that organizations outside of a particular state should register with that state if they target residents of that state, or if they receive funds from residents of that state on an “ongoing” or “substantial” basis. The Principles leave definitions of these terms up to the states.

According to law a pledge may be a binding contract. Courts will usually enforce pledges if the organization can show that it substantially and reasonably relied on the pledge. However regardless of whether or not a nonprofit is legally entitled to pledged money the more important issue is how to determine when it is appropriate for a nonprofit to sue to recover a pledge. Such determinations can only be made on a case-by-case basis. Relevant considerations are the overall impact of the gift on the organization, the likelihood that the donor will make future gifts, the opinion of the board of directors, and community perception.

The community foundation’s governing body approves all grants. Contributions to a community foundation represent irrevocable gifts subject to the legal and fiduciary control of the community foundation’s governing body. -- Council on Foundations