ABSTRACT
This chapter focuses on the challenges of regulating charities in the context of a growing, changing, and more visible nonprofit sector; a global economic system that is creating unprecedented wealth for some and leaving many behind; and a national political environment that is extremely polarized. In response to the globalizing economy, many United States charities operate internationally; mirroring society, they are unequal in size and resources, and reflecting political polarization, many are part of, and affected by, the contentious political currents. The advent of new technological platforms has enabled the increase of two specific types of fundraising activities, both of which cause considerable challenges for regulators. In the past, individuals would raise money for charities door-to-door or in similarly direct ways, limiting their scope. National associations respond to regulatory and tax change proposals that are made in Congress as they come up, and state associations do the same at the state level.
