cfc application training northern new england combined federal campaign 2014 local charity...

CFC CFC Application Application

TrainingTraining

Northern New EnglandCombined Federal Campaign

2014 Local Charity Independent and Federal Member Applications

o Introduction

o CFC Information

o Application Information

o Applications

o Appeals Process

o Questions

o Conclusion

Contents

CFC Information

Mission: To promote and support philanthropy through a program that is employee-focused, cost-efficient, and effective in providing all Federal employees the opportunity to improve the quality of life for all.

CFC Information

o Established in 1961, the CFC is the only government-authorized solicitation of employees in the Federal workplace on behalf of charitable organizations. Largest workplace fundraising campaign in the world.

o NNE CFC raised over $1,000,000 and served the 25,000+ federal employees of the states of New Hampshire, Vermont, greater Albany New York and the Portsmouth Naval Shipyard in 2013. We additionally will be serving the state of Maine in 2013.

CFC Information

PCFO

Sets Policy & Procedures

OPM

Local Federal Coordinating Committee

(LFCC)

Conducts Local Campaign

(Leadership)

Manages Campaign Partners in Local Campaign

Local Federations & Local Independents

Application Information

Application Deadline:April 1st, 2014 5 p.m. EST

Review Process:April 6 – LFCC will notify local charities of

decisions

Appeals Process:June 4 – LFCC will complete the appeal reviewJuly 31 – OPM will complete the appeal review

Campaign Dates:Sept 1 – Dec 15th – Campaign runsMarch/April 2014 – charities are notified of designations and disbursement of fund begins

April 1


o Organization Legal name of the applicant organization. If the name of the organization differs from the name that appears on the IRS determination letter, IRS Form 990, or audited financial statements, official Doing Business As (DBA) documentation from the IRS or state government authorizing use of this name must accompany the application. The EIN must be included.

o Employer Identification Number (EIN) The nine-digit EIN that appears on the IRS determination letter and the IRS Form 990 submitted with this

application.


o 5 Digit CFC Number The 5 digit number assigned to the organization. Organizations that did not previously participate in the CFC should leave this field blank.

o Mailing Address A physical mailing address must be provided - Post Office Box addresses will not be accepted.

o Telephone Organization’s telephone number.


o Contact Person* The contact person is the individual to whom the CFC will direct all communications. This may be any individual in the organization.

o Contact Address* Contact person’s physical mailing address if different than the organization's address. Post Office Boxes may be used. Participation decision letters and other CFC communications will be sent to the contact person at this address.

o Contact Telephone* Contact person’s telephone number, if different than the organization’s telephone number.


o Fax* Contact person’s fax number.

o Contact E-Mail* Contact person’s electronic mail address. Applicants are encouraged to provide more than one email address.

o Website Address List the complete Internet address of the applicant organization (no e-mail addresses). This information is required, if the organization has an Internet address.

* This will be used as the point of contact for all 2014 correspondence. Please insure that the information remains valid independent of possible

staffing changes.


o Disbursement Address List the address where paper checks will be sent, if different from mailing address. Post office boxes may be used for the disbursement address.

o Electronic Funds Transfer (EFT) Information List the Routing and Account numbers, along with the name of the financial institution, where funds should be disbursed. This is an optional method for receipt of CFC contributions. NOTE: Some campaigns may elect not to disburse funds electronically.

o Applicants must fill in the hours of operation for each day of the week (minimum of 15 hours) and the county and state where the office is located.

o Applicants must choose from one of the following three options:

o Substantial Local Presenceo Adjacent Local Campaigno Substantial Statewide Presence

Certification #1For Local Independent Organizations / Members of Federations

Option #1: Substantial Local Presence• Organization is a staffed facility, office or portion of a

residence dedicated exclusively to that organization, available to members of the public seeking its services or benefits. The facility must be open at least 15 hours a week and have a telephone dedicated exclusively to the organization. The office may be staffed by volunteers.

• Substantial local presence cannot be met on the basis of services provided solely through an “800” telephone number or by disseminating information or publications via the U.S. Postal Service, the Internet, or a combination thereof.

Certification #1 (Cont.) For Local Independent Organizations/ Members of Federations

Option #2: Adjacent Local Campaign• A local campaign whose geographic border touches the

geographic border of another local campaign. (Information on the geographic boundaries of local CFC Campaigns can be found on the CFC website at www.opm.gov/cfc/Search/Locator.asp.)

•

• Participation in a local campaign via an adjacency determination does not grant the organization a substantial local presence in the adjacent local campaign and participation via adjacency cannot be used to establish adjacency to local campaigns bordering the adjacent campaign area.

Certification #1 (Cont.) For Local Independent Organizations/Members of Federations

Option #3: Substantial Statewide Presence• An Organization that provides or conducts real

services, benefits, assistance or program activities in the previous year (calendar year 2013) covering 30 percent of a state’s geographic boundaries or providing or conducting real services, benefits, assistance or program activities affecting 30 percent of a state’s population.

• Substantial statewide presence cannot be met on the basis of services provided solely through an “800” telephone number or by disseminating information and publications via the U.S. Postal Service,

• the Internet, or a combination thereof.


PLEASE USE THE ATTACHMENT A FORM PROVIDED WITH YOUR APPLICATION!

Factors OPM/LFCC will consider:

o Nature and extent of the service, benefit, assistance, or program activity

o Frequency, continuity, and durationo Impact on, or benefit to, beneficiarieso Number of beneficiaries

Certification # 1Attachment A (Cont)For Local Independent Organizations/ Members of Federations

Applicants should avoid:

o Generalized statementso Listing “offered” serviceso Listing location of members, affiliates, or board

memberso Listing the residencies of visitors to a facility

Certification # 1Attachment A (Cont.)For Local Independent Organizations/ Members of Federations

Applicants should avoid (Cont.):

o Listing services provided by another entityo Listing services provided by the service recipiento Information disseminated by United States Postal

Service or Interneto Repetitive texto Fundraising activities as a service

Certification # 1Attachment A (Cont.) For Local Independent Organizations/Members of Federations

Describe:

• Who received the service, benefit, assistance, or program activity.

• What the service, benefit, assistance, or program activity is.

• Where the service, benefit, assistance, or program activity was delivered.

• When the service, benefit, assistance, or program activity was delivered.

• How the service, benefit, assistance, or program activity was delivered.

Certification # 1Attachment A (Cont.) For Local Independent Organizations/Members of Federations

CFC Certification Statement #1Attachment A For Local Independent Organizations/Members of Federations

Examples of Qualifying Attachment A:

New HampshirePortsmouth, November 1-3, 2012 ABC Charity conducted a national conference on cancer research and treatment in Portsmouth. ABC Charity staff made presentations on new research, provided advocacy training to attendees, and facilitated a discussion between policymakers and medical researchers. 120 healthcare industry professionals attended the three-day conference

Examples of Non-Qualifying Attachment A:Portsmouth, NH December 2012 Charity Central held a Family Day attended by local physicians.

Certification #2For Local Independent Organizations/Members of Federations

Individual charities:

o Must be recognized by the Internal Revenue Service as a 501(c)(3) tax-exempt organization

o Units of government are not eligible

o OPM will verify applicant’s current 501(c)(3) status with the IRS

Certification #2Attachment BFor Local Independent Organizations/Members of Federations

o Must submit a copy of a current, most recent IRS determination letter. (If the name of the applicant organization differs on the IRS determination letter, the IRS Form 990, or audited financial statements, documentation from the IRS or state government authorizing this name change must accompany the application.)

o Federal Tax ID Number must be included.

Certification # 2Attachment B (Cont’d) For Local Independent Organizations/Members of Federations

o An organization that is part of a group exemption or bona-fide chapter or affiliate of a national organization acting as a single corporate entity, must provide a letter from its affiliated national organization with its IRS determination letter.

Certification # 2Attachment B (Cont’d) For Local Independent Organizations/Members of Federations

Common Errors:

o Typographical Errors in Employer Identification Number (EIN) provided

o Proper Legal Name not provided (insufficient “Doing Business As” (DBA) documentation)

o Governmental entity without 501(c)(3) recognitiono Charity moved (or address changed) and IRS

was not notifiedo Merger with another organization – EIN changedo IRS Form 990 was marked “Final Return”


Applicants must choose one of the following Options:

o Organization is not part of a group exemption.

o Organization is part of a group exemption.

o Organization is a bona-fide chapter or affiliate operating under a national corporation’s tax ID.


Option 1: Not Part of a Group Exemption

o Organization is not part of a group exemption. The Name and EIN on the IRS determination letter will be unique.

Option 2: Part of a Group Exemption

o Organization is part of a group exemption. The name may or may not be unique. Organizations should have an EIN that is different from the EIN on the national group exemption letter. Must have a certification letter from the national organization.

o Organization is a bona-fide chapter or affiliate operating under a national corporation’s tax ID.


Option 3: Bona-fide Chapter or Affiliate

o Organization is a bona-fide chapter or affiliate operating under a national corporation’s tax ID. Name and EIN will be the same as national. Must provide letter from national dated on or after Oct. 1, 2013.


o Must certify that it is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare.

o The services, benefits, assistance, or program activities affecting human health and welfare provided in 2013 are reflected in ATTACHMENT A for Local Independent Organizations.


Applicants must choose one of the following three revenue options:

o Revenues over $250,000.

o Revenues between $100,000 and $250,000.

o Revenues less than $100,000.

Certification #5 (Cont.)For Local Independent Organizations/Members of Federations

Option 1: Revenues more than $250,000

o Organization accounts for its funds on the accrual basis in accordance with Generally Accepted Accounting Principles (GAAP)

o Organization has an audit annually by an Independent certified public accountant in accordance with Generally Accepted Auditing Standards (GAAS). Include this audit as Attachment C.

o If using national organization information, provide certification from CEO of affiliated national

organization.


Option 2: Revenues between $100,000 & $250,000

o Organization accounts for its funds on the accrual basis in accordance with Generally Accepted Accounting Principles (GAAP)

o Organization has an audit annually by an Independent certified public accountant in accordance with Generally Accepted Auditing Standards (GAAS).

o The audit must be available if requested


Option 3: Revenues less than $100,000

o Organization must have controls in place to ensure funds are properly accounted for and it can provide accurate timely financial information to interested parties.

Certification #5Attachment CFor Local Independent Organizations/Members of Federations

o The audit must cover the fiscal period ending on or after June 30, 2012.

o Audit period should match submitted IRS 990 period. o The audit must state the organization accounts for its

funds in accordance with GAAP and it was audited in accordance with GAAS.

o The audit must be signed, dated and be on the audit firm’s letterhead.

o If it is a consolidated audit (covers a National Organization) their must be a separate audited section on this applicant.

o “Except for” statements may cause denial.


Applicants must choose one of the following 2 options:

o Organization is required to prepare and submit to the IRS an IRS Form 990.

o Organization is not required to prepare or submit to the IRS an IRS Form 990.

Certification #6 (Cont,) For Local Independent Organizations/Members of Federations

Option 1: Organization submits IRS Form 990

o Submit a copy of the complete IRS Form 990 for a period ending no later than June 30, 2012 as Attachment D.

Option 2: Organization does not submit IRS FORM 990

o Submit a pro forma IRS Form 990 as Attachment D.

Certification # 6Attachment DFor Local Independent Organizations/Members of Federations

o All supplemental information must be included.

o A signature in the box marked “Signature of Officer” is required. The preparers signature alone is not sufficient.

o IRS forms 990EZ, 990PF,and comparable forms are not acceptable substitutes. Smaller organizations that file a IRS Form 990EZ may submit it with the appropriate pro forma pages described below for organizations that submit to us a pro forma IRS Form 990.

Certification # 6Attachment D (Cont.) For Local Independent Organizations/Members of Federations

o Organizations that submit a pro forma IRS Form 990 must complete page 1 and Part V only.

o Organizations that submit a pro forma IRS Form 990 must complete page 1 (Part I, Summary and Part II, Signature Block, Lines 1-4 only; Part VII, (Compensation sections A only); Part VIII (Statement of Revenues); Part IX (Statement of Functional Expenses), and; Part XII (Financial Statements and Reporting)


o Regulatory Formula:o In Part IX (Statement of Functional Expenses, ADD

Line 25, Column C to the amount in Line 25, Column D. Divide the sum by Part VIII (Statement of Revenue, Line 12, Column A (Total Revenue).

o The regulatory formula must be used. No other calculations/methods are allowed

o All percentages must be listed to the tenth of a percent (XX.X%).


o The organization is directed by an active and responsible governing body.

o The members of this governing body have no material conflict of interest.

o The majority of the members of this governing body must serve without compensation.

Certification # 9For Local Independent Organizations/Members of Federations

o The organization prohibits the sale or lease of CFC contributor lists.


o The Organization conducts publicity and promotional activities based upon its actual program and operations, that these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims.


o The organization named in this application effectively uses the funds contributed for its announced purposes.


o The organization is in compliance with all statutes, Executive orders, and regulations restricting or prohibiting U.S. persons from engaging in transactions and dealings with countries, entities, or individuals subject to economic sanctions administered by the U.S. Department of the Treasury’s Office of Foreign Assets Control.

o The organization is aware that a list of countries subject to such sanctions, a list of Specially Designated Nationals and Blocked Persons subject to such sanctions, and overviews and guidelines for each such sanctions program can be found at http://www.treas.gov/ofac.

o Should any change in circumstances pertaining to this certification occur at any time, the organization will notify OPM/CFC Operations

immediately.


PLEASE USE THE ATTACHMENT E FORM PROVIDED WITH YOUR APPLICATION!

o A statement of 25 words or less that describes the organizations program activities.

o For Local Independent Organizations this will be Attachment E.

o Name of organization - either legal name as registered with IRS or approved d.b.a.

o Phone number

o Web Site address

o Legal name of organization (if listed under d.b.a. name)

o Employee Identification number

o 25-Word description (Above mentioned requirements are not counted as part of 25-words)

o Up to 3 taxonomy letter codes

o Percent of administrative costs

Certification # 13Attachment E For Local Independent Organizations/Members of Federations

Example of 25 Word Description:

0000 DBA Name of Organization (legal name of Organization, if applicable) Phone number Web address EIN #123456789 The description will contain no more than 25 words. It should be worded so that the donor understands the program services provided. (A/B/O) 4.2%

Certification # 13Attachment E (Cont.)For Local Independent Organizations/Members of Federations

OPTIONAL: Each organization can self-identify up to three categories, in priority order, which most closely identifies the type of mission, services, and activities provided. The corresponding letters will be printed in your organization’s listing in the CFC brochure (see example below) to assist donors in selecting a charity. Categories are derived from the National Taxonomy of Exempt Entities (NTEE) classification system developed by the National Center for Charitable Statistics.



A Arts, Culture, and Humanities

B Education

C Environment

D Animal Related

E Health Care

F Mental Health & Crisis Intervention

G Voluntary Health Associations & Medical Disciplines

H Medical Research

I Crime & Legal Related

J Employment

K Food, Agriculture & Nutrition

L Housing & Shelter

M Public Safety, Disaster Preparedness & Relief

N Recreation & Sports

O Youth Development

P Human Services

Q International, Foreign Affairs, & National Security

R Civil Rights, Social Action & Advocacy

S Community Improvement & Capacity Building

T Philanthropy, Voluntarism & Grant making Foundations

U Science & Technology

V Social Science

W Public, Societal Benefit

X Religion-Related

Y Mutual & Membership Benefit

Z Unknown

Certifying OfficialFor Local Independent Organizations/Members of Federations

o Every application must be signed by a certifying official, but we no longer require that each application contain the original signature.

o Taxonomy code titles have been revised.

o Applicants must insure that their applications are complete upon submission. (This includes the correct time frames for attachments.)

o All application information must be specific to the applicant federation or organization. Regional and/or national materials will not be accepted.

o Applications must be kept on file for 3 completed CFC campaign periods. This would include 2010, 2011, 2012.

o The use of standard formats and checklists is no longer permitted to show real services, benefits, assistance or other program activities.

General

To Local Federal Coordinating Committee:o Denied applicants must be notified via registered or

certified mail. (Return signed receipt.)o First appeal to LFCC must be in writing and received

within 7 business days from the date of receipt of the initial LFCC decision or 14 calendar days from the date the decision is mailed whichever is earlier.

o LFCC must consider all timely appeals and notify the appealing organization within a reasonable time period.

o All LFCC denials of appeals must be sent via registered or certified mail. (Return signed receipt.)

o Appeals may not be used to supplement original applications missing or outdated materials.

Appeals Process

To the Office of Personnel and Management:o Appeal must be in writing.o Must be received by OPM within 10 business days of the date of

receipt of the letter from the LFCC denying eligibility on appeal.o Must include a statement including the reason(s) why eligibility

should be granted.o Must include a copy of the letter from the LFCC denying the original

application, the organization's original appeal to the LFCC and a copy of the letter from the

LFCC denying the appeal.o Appeals may not be used to supplement original applications that had missing or outdated materials.

Appeals Process (cont.)

o No brochures may be printed until all local appeals filed with OPM are resolved.

o LFCC’s should contact OPM 21 calendar days after local appeals decisions have been issued.

o OPM issues technical reversals every year for the following:o Reasons for denial change from initial to appealo organization was not properly informed (registered mail)

o Blanket denial for federation (Members should all be considered individually if federation is denied)

o Additional information may be requested by an LFCC but may not be used to determine eligibility.

Appeals Process (cont.)

Thank You!

For further questions and assistance

contact the Northern New England

CFC Office.

cfc application training northern new england combined federal campaign 2014 local charity...

Documents

ocontact address

cfc information mission

cfc information oestablished

application information

email address

local campaign leadership

federal campaign

complete internet address