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2014 Combined Federal Campaign (CFC) Application Training. Presenters. Barbara Barfield, CFC Director [email protected] ; (719) 531-5501 www.rockymountain cfc.org. Application Timeline. March 21 – Deadline for 2014 application period
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March 21 – Deadline for 2014 application period
April 30 – Deadline for LFCC to notify local organizations of eligibility decisions in writing
June 4 – Deadline for decisions by LFCC on all local organization appeals
July 31 – OPM completion of local appeal reviews
Federal Government’s employee charitable giving program
Federal employees raise millions of dollars through CFC
One campaign, one time of year, one ask
Designation campaign – donors selects the charity(s) they wish to give to; The campaign MAY NOT collect contributions to be distributed to all participating charities
Contributions through payroll deductions, cash, check or credit card
Charities must apply annually
Charities must meet eligibility requirements
Charity is verified by the IRS to be in their data base
Final authorization to list a charity and code assignment by the Office of Personnel Management (OPM)
The Combined Federal Campaign is the only
authorized solicitation of employees in the Federal workplace on behalf of charitable organizations.
Office of Personnel Management
(Government Regulators & Oversight)
Local Federal Coordinating Committee
(Local Campaign Oversight)
Principal Combined Fund Organization (administration)
Local Federal Agencies
Federal Agency Campaign Coordinators
Private foundations and most units of government are not eligible to participate in the CFC. OPM will verify each applicant’s I.R.S. Code § 501(c)(3) tax-exempt status with theIRS.
Sampling of Federation Members
PCFO Completeness Review
2013 Service Description
Att. C (if appl.)
IRS Determination Letter
IRS Form 990 (same period as audit)
Organization address must be a physical mailing address. No P.O. Boxes
Contact info may include P.O. Boxes
Use of Electronic Funds Transfer (EFT) by PCFO – submit banking information
I certify that the organization named in the application has a substantial local presence in the geographical area covered by the local campaign.
I certify that the applicant organization named in the application has a substantial local presence in the geographical area covered by an adjacent local campaign.
I certify that the organization named in the application has a substantial statewide presence.
Local – Office in local campaign area open 15 hours per week with a dedicated phone line
Adjacent – Local presence (above) within an adjacent campaign area
Statewide – Provided services to 30% of target population or in 30% of state’s geography
WHO received the service, benefit, or assistance
WHAT the service, benefit, or assistance is
WHEN it was delivered
WHERE it was delivered
Factors OPM/LFCC will consider:
Nature and extent of the service, benefit, assistance, or program activity
Frequency, continuity, and duration of services
Impact on, or benefit to, beneficiaries
Number of beneficiaries
Applicants should avoid…
Listing “offered” services
Listing location of members, affiliates, or board members
Listing the residences of visitors to a facility
Listing services provided by the service recipient or other entity
Fundraising activities as a service
Examples of Qualifying Attachment A:
Athens, November 1-3, 2013 ABC Charity held its annual meeting. 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
Example of Qualifying AttachmentA:
Georgia – Calendar Year 2013 (scholarships awarded bimonthly)
Charity International awarded scholarships to the following Georgia high school students pursuing a degree in computer technology to attend the college or university of their choice:
A. Smith, Baker County ($1,800)
J. Doe, Warren County ($5,000)
B. Callahan, Chattahoochie County ($1,200)
D. Johnson, Cobb County ($800)
C. Jones, Gwinnett County ($900)
Examples of Non-Qualifying Attachment A:
Americus, GA Charity Central holds an annual health fair to promote healthier lifestyles in our community.
Atlanta, GANovember 2013 ABC Charity’s Georgia chapter held a workshop for local families interested in learning more about ABC’s research programs. Presentations were made by ABC Charity Georgia’s Executive Director and Vice President of Research.
Example of Non-qualifying Statewide Attachment A:
Atlanta 2013ABC Charity coordinates free ground transportation for cancer patients by encouraging rental car companies to donate vehicles to the patients. The counties and number of individuals served in calendar year 2013were:
Cobb County (18 beneficiaries)
Jefferson County (1 beneficiary)
Johnson County (2 beneficiaries)
Lamar Country (1 beneficiary)
Example of Non-qualifying Attachment A:
Atlanta The Philanthropy Museum, based in San Diego, recorded 300 visitors from 27 Georgia counties since 2009.
Macon August 10, 2013 XYZ Institute conducted a fundraiser at the Macon Independence Day celebration that raised $22,000. 250 Georgian residents, representing 45 counties contributed.
Not part of group exemption
Has own IRS letter
Any charity that has not been verified by OPM as having 501(c)(3) tax-exempt status cannot be approved by the LFCC.
Family support and youth activities (also known as Morale, Welfare and Recreation organizations or “MWRs”) must meet criteria outlined at 5 CFR 950.204(d).
Commanding officer’s letter must specify that organization is a “Non-Appropriated Fund Instrumentality that supports the installation MWR/FSYA program.”
Day care centers located on Federal property may not participate under these guidelines.
Choose one of three options:
I certify the organization named in this application is not part of a group exemption;
Name and EIN on IRS Determination letter will be unique
I certify the organization named in this application is part of a group exemption;
Name may or may not be unique
Organizations using this certification should have an EIN that is different from the EIN on the national group exemption letter
Must have certification letter from national organization dated on or after Oct 1, 2013.
I certify the organization named in this application is a bona-fide chapter or affiliate which operates under a national organization’s single corporate tax-exemption.
Name and EIN will be the same as national
Must provide certification letter from national dated on or after Oct 1, 2013
I certify the organization named in the application is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare.
2013 human health/welfare service must be in Attachment A.
Include as ATTACHMENT D a copy of the most recently completed IRS Form 990, including signature in the box marked “signature of Officer. The preparer’s signature alone is not sufficient
IRS Form 990
Pro Forma 990
CFC Certification Statement #7I certify the administrative and fundraising rate for the organization named in this application is __ __ .__%
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).
The regulatory formula must be used. No other calculations/methods are allowed
“I certify that an active and responsible governing body, whose members have no material conflict of interest and a majority of whom serves without compensation, directs the organization named in this application.”
The number of voting members on page 1 must be equal to or less than the number of individuals identified as a director or trustee in Part VII (see CFC Memo 2010-5).
If page 1 lists more voting members than are listed in Part VII, the organization must either provide an explanation of the difference or submit an amended IRS Form 990
An organization’s IRS Form 990 that does not include a complete list of the officers, Board of Directors, trustees and key employees, and their compensation, if any, is incomplete and will result in a denial.
Uncompensated members must have a -0- in the compensation column or the box above the table in Part VII must be checked.
I certify the organization named in this application prohibits the sale or lease of CFC contributor lists.
Donor names and addresses may be used to acknowledge the contribution. CFC regulations prohibit the sale or lease of this information.
I certify the organization named in this application conducts publicity and promotional activities based upon its actual program and operations, these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims.
I certify the organization named in this application effectively uses the funds contributed by Federal personnel for its announced purposes.
Sanctions compliance certification is required
Wording in CFC application provided by OPM must be used
The list of countries, entities, or individuals referenced in the certification can be found at www.treas.gov/ofac.
Guidance in CFC Memorandum 2005-13
Certifying official does not have to be Executive Director, but must be individual in a position to verify the validity of the application and all attachments.
Applicants must check the box next to each statement to demonstrate agreement to comply with the statement
Include as ATTACHMENT E a 25-word statement for listing in the campaign brochure. (See Instructions Item 13 for additional required information and the taxonomy codes.)
EXAMPLE: 0000 Name of Organization (legal name of organization, if applicable) (202)555-1234 www.opm.gov/cfc EIN#123456789 The description will contain no more than 25 words. It should be worded so the donor understands the program services provided. 4.2% B,V,O
OPM initiated an annual charity verification process following a Government Accounting Office investigation of charities.
As of December 2013, OPM has pre-verified all charities in their data base since 2006 for the 2014 application season.
Confirm OPM was able to verify your member charities
Use the provided OPM L3 Report.
Sort the list for your Federation.
Do not make any changes to the charity name, legal name or EIN number used to verify charities in the IRS data base. EVEN IF IT IS MISSPELLED, is in UPPER CASE or is listed differently than the Federation lists it
It is in the report as it is recognized in the IRS master file.
Update contact information, website, AFR, 25 word statement, and taxonomy information as needed in bold BLUE font to stand out on the report for returning member charities.
For new charities, insert the required information for all fields at the bottom of the list in bold GREEN font. Use the same formatting as listed charities for EIN number and telephone number.
If a charity is listed that is no longer a member of the Federation Highlight it in BLACK:
Rename the file to your Federation’s name
Save the renamed file to your hard drive
Attached it to an e-mail with the Federation Name and Attachment A in the Subject line to: Cari Allen CFC Coordinator at: [email protected]
Copy file to a diskette and submit it with your Federation Application
Application not signed.
Incorrect certification for local presence, adjacent campaign presence or statewide presence.
Agency does not provide adequate documentation of Human Health and Welfare as defined by the regulations. (Attachment A)
Missing or incomplete board information included on IRS for 990.
IRS Form 990 not signed by an Officer.
There were more voting members listed on part 1 line 3 of IRS Form 990 than were listed in Part VII, and the organization did not provide an explanation of the difference or submit an amended IRS form 990.
LFCC must provide information on how to appeal at the local and national levels
Appeals limited to the facts justifying the reversal of the original decision
No oral arguments. All appeals are in writing only.
Appeals may not be used to supplement applications with missing or outdated documents
If found ineligible on appeal by the LFCC, the organization will have only one opportunity to appeal to the Director of OPM.
The Director\'s decision is final for administrative purposes.
Appellants should insure that their appeals are complete and responsive to the actual reasons for the LFCC denial decision.