Loyola University Chicago Law Journal Volume 9 Article 4 Issue 4 Summer 1978 1978 A Reconsideration of the Religious Exemption: The eedN for Financial Disclosure of Religious Fund Raising and Solicitation Practices Bruce J. Rakay Chief, Charitable Foundations Section, Office ofh t e Ohio Attorney General Roger P. Sugarman Assist. Attorney General, Charitable Foundations Section, Office ofh t e Ohio Attorney General Follow this and additional works at: http://lawecommons.luc.edu/luclj Part of the Religion Law Commons Recommended Citation Bruce J. Rakay, & Roger P. Sugarman, A Reconsideration of the Religious Exemption: The Need for Financial Disclosure of Religious Fund Raising and Solicitation Practices, 9 Loy. U. Chi. L. J. 863 (1978). Available at: http://lawecommons.luc.edu/luclj/vol9/iss4/4 This Article is brought to you for free and open access by LAW eCommons. It has been accepted for inclusion in Loyola University Chicago Law Journal by an authorized administrator of LAW eCommons. For more information, please contact
[email protected]. A Reconsideration Of The Religious Exemption: The Need For Financial Disclosure Of Religious Fund Raising And Solicitation Practices BRUCE J. RAKAY* ROGER P. SUGARMAN** INTRODUCTION Public awareness of abuses in the administration of charitable fund raising practices has increased over the past twenty years., This has resulted in the promulgation of state registration and re- porting statutes,2 together with increased supervision of charities and enforcement by the state attorneys general.3 By the end of 1977, thirty-four states and the District of Columbia had enacted statutes requiring financial disclosure of contributions and fund raising costs by charitable organizations which solicited money from the public., However, virtually every state, with the recent exceptions of North Carolina and Maryland,5 has followed the Uniform Supervision of * Chief, Charitable Foundations Section, Office of the Ohio Attorney General, Columbus, Ohio; B.A., Case Western Reserve University 1970; J.D., Boston University School of Law, 1973.