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

An endowment is a fund that is kept in perpetuity. The original contribution is invested and only the investment income and gains from the investment are used to support the charitable grants. The original contribution stays intact and continues to grow and generate charitable collars. -- Fond du Lac Area Foundation

Each community foundation adopts gift and fund acceptance policies that address minimum fund size, types of fund options, types of gift mechanisms, and policies and procedures for accepting various types of assets. A community foundation honors the charitable intentions of its donors consistent with community needs and applicable laws and regulations. Any foundation can forward you their policies upon request. -- Council on Foundations

A community foundation informs and educates donors about community issues and grantmaking opportunities. A community foundation widely distributes grant guidelines to ensure the fullest possible participation from the community it serves. -- Council on Foundations

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.

A separate acknowledgement may be provided for each single contribution of $250 or more, or one acknowledgement, such as an annual summary, may be used to substantiate several single contributions of $250 or more. There are no IRS forms for the acknowledgement. Letters, postcards, or computer-generated forms are acceptable. An organization can provide either a paper copy of the acknowledgment to the donor, or the organization can provide the acknowledgement electronically, such as an e-mail addressed to the donor. It is the donor's responsibility to obtain a written acknowledgement from the recipient organization. Written statements should contain the following information: 1. the name of the recipient organization; 2. the amount of cash contributed by the donor; 3. a description (but not the value) of non-cash contributions; and 4. a. either a statement that no goods or services were provided by the organization in return for the contribution, or b. a description and good faith estimate of the value of goods or services that an organization provided in return for the contribution (see information on quid pro quo contributions below). Note: additional information is required if the goods or services donated were provided in return for entirely intangible religious benefits. When a donor makes a single contribution of $250 or more by payroll deduction, the donor may use both of the following documents as written acknowledgement obtained from the recipient organization: 1. A pay stub, Form W-2, Wage and Tax Statement, or other document furnished by the employer that sets forth the amount withheld by the employer and paid to a charitable organization, and 2. a pledge card that includes a statement to the effect that the organization does not provide goods or services in exchange for contributions to the organization by payroll deduction.

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.

The general rule is that unless a tax treaty applies, your donations are only tax deductible if you make your donations to a charitable organization that is created or organized under United States law. There are more complex rules if the gift is made through a private foundation.

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.

A community foundation is a tax-exempt public charity that can assist a community in maintaining and improving the quality of life enjoyed by its citizens. Contributions from individuals, corporations, government sources, and other organizations are used to create a collection of permanently endowed funds within the foundation. Community foundations distribute income from the endowments throughout the community by making grants to various organizations and projects that will benefit the community and reflect the wishes of the donors. Though the word "foundation" is in the community foundation name, its tax treatment is not that of a private foundation but of a public charity. The Iowa Council of Foundations has information on what community foundations are doing in Iowa.

A cause-branding program is a program for corporate charitable giving by which a company commits itself to a specific charitable cause. For instance, the cosmetic company Avon has committed itself to raising breast cancer awareness. Companies involved in cause programs contribute more than just money. They contribute experience, business sense, and talent. Through such associations, businesses improve their reputations, strengthen employee loyalty, build business networks, and even increase sales. Charitable organizations realize an increase in donations, enjoy increased support both inside and outside of the businesses with which they are associated, and benefit from the resources corporate sponsors can offer. 

See the Candid article What is cause-related marketing?

Every US and foreign charity that qualifies under Internal Revenue Service Code section 501(c)(3) as tax-exempt is a private foundation unless it demonstrates to the IRS that it falls into the public charity category. According to The Foundation Center, a private foundation is a nongovernmental, nonprofit organization having a principal fund managed by its own trustees or director.  Generally, a private foundation is a fund of private wealth established for charitable purposes. The principle function of most private foundations is to make grants to other nonprofit organizations, qualified individuals, and government entities. On the Form 1023 application for exemption Part X, you  work through factors to determine if the nonprofit can get public charity status. Generally, tax treatment for a private foundation is less favorable than for a public charity.

There are a number of ways that a 501(c)(3) moves from private foundation to public charity status. If the nonprofit is a church, school, or hospital, or tests for public safety, it will be a public charity.  The nonprofit can also get its funding or support primarily from the general public, receiving grants from individuals, government, and private foundations. If one third of the organization's support comes from these public sources, it passes the "public support test". There are a variety of such support tests. For more information about them, see page 32, Qualifying as Publicly Supported in IRS Publication 557 - Tax Exempt Status for Your Organization. On the Form 1023 application for exemption Part X, you work through factors to determine if the nonprofit can get public charity status. After receiving exemption, Form 990 filers will then use Schedule A to calculate that fiscal year's public support.

A donor may only take a contribution deduction to the extent that the donor's contribution exceeds the fair market value of the goods or services the donor receives in return for the contribution. This means that recipient organizations must provide written disclosure statements to donors who make a payment exceeding $75 when that payment is partly for contribution and partly for goods and services provided by the recipient organization. This type of contribution by a donor in exchange for goods or services is known as a quid pro quo contribution.

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.

Several professional associations for fundraisers have drafted various versions of a Donors Bill of Rights. Additionally, the Iowa Attorney General’s Office, in conjunction with representatives of the Central Iowa Chapter of the National Society of Fundraising Executives, has created a web page with information on charitable donations and how to give donations wisely. This information helps potential donors make intelligent decisions on how to give to legitimate organizations. Central to the various versions of a Donors Bill of Rights is a donor’s right to be informed. This right is also reflected in federal tax law. The Internal Revenue Service requires that organizations qualifying under 501(c)(3) and 501(c)(4) send copies of their three most recent Forms 990 (as well as Form 1023, the form to apply for tax-exempt status) to anyone upon request. Organizations that do not comply are subject to fines.

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