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Barbara Barfield, CFC Director BarbaraBarfield@FESforCFC ; (719) 531-5501

Presenters. Barbara Barfield, CFC Director BarbaraBarfield@FESforCFC.org ; (719) 531-5501 Cari Allen, Campaign Coordinator CariAllen@FESforCFC.org ; (720) 352-5076 www.rockymountain cfc.org. Application Timeline. March 21 – Deadline for 2014 application period

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Barbara Barfield, CFC Director BarbaraBarfield@FESforCFC ; (719) 531-5501

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  1. Presenters Barbara Barfield, CFC Director BarbaraBarfield@FESforCFC.org; (719) 531-5501 Cari Allen, Campaign Coordinator CariAllen@FESforCFC.org; (720) 352-5076 www.rockymountain cfc.org

  2. Application Timeline 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

  3. Charities that want to receive funds generated by the campaign are required to submit to a substantial review of their financial and governance practices prior to acceptance. This eligibility review is in line with community norms, but it has helped set standards for participation in giving initiatives that transcend the community. Campaign Accountability

  4. Review Process Sampling of Federation Members • Federations MUST submit full applications of all members not approved for participation in 2013, regardless of if they were approved as an independent charity in 2013. • 20% Sampling of federation membership PCFO Completeness Review • Available for all charities upon request prior to pre-screen deadline & provision of indemnification statement • PCFO will contact applicant regarding administrative oversights

  5. Application Guidelines • All required documents and attachments must be complete and submitted before the application deadline. • CFC will not accept late applications • Missing or out of date documents will not be accepted during the appeals process. • The agency is to designate the Certifying Official for purposes of the application and use his or her signature consistently throughout the form; no auto pens permitted. • The CFC will not accept applications with modifications to any of the certification statements.

  6. Key Application Documents Att. A OPM L3 Report Att. B IRS Determination Letter Att. C Audited Financial Statements 2014 CFC Application Certifications Att. D IRS Form 990 (same period as audit) Att. E Federation’s BOD List; Start & End dates of BOD term Att. F Federation’s Annual Report

  7. CFC Application Cover Page Name of organization must match what is listed on the IRS Determination letter, IRS 990 Form & Audited Financial statements If name is different charity must provided authorization from a government entity (Colorado Secretary of State or IRS) authorizing the use of DBA, trade name or change of name 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

  8. CFC Certification Statement #1Local, Adjacent, or Statewide Presence I certify that the organization named in the application has ________ (enter number) member organizations that individually meet all local eligibility criteria Include as ATTACHMENT A a list of the federation and all member organizations that meet this requirement. OPM L3 Report (hard copy submitted with member determination letters; diskette included with L3 report; electonic submission to: cariallen@FESforCFC.org)

  9. Federation Attachment A 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. 

  10. Background: Federation Attachment A 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 charitieson OPM L3 report IRS verified column – Y (yes) N (no) If N – next column has legend for reason Contact Cari for legend description for reason charity was not verified in the IRS BMF

  11. Statement #1 Attachment A L3 Must include the following information for the federation and each of its member organizations: five-digit CFC code previously assigned to the applicant (leave blank if the applicant is new); legal name; telephone number; website address; EIN; statement of 25 words or less that describethe applicant organization’s program activities; administrative fundraising rate; taxonomy the local presence category under which each member organization is eligible for participation The physical mailing address of the federation and each member organization

  12. Federation Attachment A Update contact information, website, AFR, 25 word statement, and taxonomy information as needed in bold BLUE font to stand out on the L3 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:

  13. Federation Attachment A 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: cariallen@FESforCFC.org Copy file to a diskette and submit it with your Federation Application

  14. Member Charity CFC Certification Statement #1Local, Adjacent, or Statewide Presence : Attachment A supporting statements and/or documentation demonstrating a substantial local presence in the geographical area covered by the local campaign, an adjacent local campaign, or substantial statewide presence. Attachment A must also include a description of the actualservices, benefits, assistance, or program activities. provided by the organization in calendar year 2013 and how those programs, services, benefits, etc. affect human health and welfare of the target population

  15. Member Charity CFC Certification Statement #1Local, Adjacent, or Statewide Presence : 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

  16. CFC Certification Statement #1Local, Adjacent, or Statewide Presence Applicants should avoid… Generalized statements 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

  17. CFC Certification Statement #1Local or Adjacent Presence Examples of Qualifying Attachment A: Georgia 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

  18. CFC Certification Statement #1Statewide Presence 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)

  19. CFC Certification Statement #1Local or Adjacent Presence 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.

  20. CFC Certification Statement #1Local, Adjacent, or Statewide Presence 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)

  21. CFC Certification Statement #1Local, Adjacent, or Statewide Presence 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.

  22. CFC Certification Statement #2Tax-Exempt Status I certify that the Internal Revenue Service recognizes the federation named in this application as tax-exempt under 26 U.S.C. 501(c)(3) and to which contributions are tax deducti­ble pursuant to 26 U.S.C. 170(c)(2).

  23. CFC Certification Statement #2Tax-Exempt Status • Include as Attachment B a copy of the federation’s most recent IRS determination letter and those of it’s member charities. • If the name of the applicant organization differs on the IRS determination letter, the IRS Form 990, or the audited financial statements, documentation from the IRS or state government authorizing this name change must accompany the application. • Organizations that are part of an IRS group exemption must provide a copy of the IRS letter granting the group exemption, as well as the current list of subordinates covered by the group exemption. • The EIN on the applicant’s Form 990 must match the EIN o the current list of subordinates.

  24. CFC Certification Statement #2Tax-Exempt Status Not part of group exemption Has own IRS letter 501(c)(3) Tax- Exemption • Part of Group • Exemption • Name may not be unique • EIN listed in IRS BMF • Chapter/Affiliate • Letter from CEO • Name and EIN may be same as the parent org.

  25. CFC Certification Statement #2Tax-Exempt Status Any charity that has not been verified by OPM as having 501(c)(3) tax-exempt status cannot be approved by the LFCC.

  26. CFC Certification Statement #2Tax-Exempt Status 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.

  27. CFC Certification #3 I certify that the federation named in this application is a human health and welfare federation and either it or its member organizations provide services, benefits, or assistance to, or conduct activities that directly or indirectly affect, human health and welfare. The services, benefits, assistance, or program activities affecting human health and welfare were provided in calendar year 2013.

  28. CFC Certification #3Member Affiliation Status 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.

  29. CFC Certification #3Member Affiliation Status (cont.) 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

  30. Federation #3 & Member Charity CFC Certification Statement #4 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.

  31. CFC Certification Statement #5Member CharitiesAudited Financial Statements

  32. Federation Certification Statement #4Member Charity Statement #5Audited Financial Statements • Audit must cover the fiscal period ending on or after June 30, 2012 (18 months prior to January 2014) • Audit must state organization accounts for its funds in accordance with generally accepted accounting principles (GAAP) and it was audited in accordance with generally accepted auditing standards (GAAS) • “except for” statements may cause denial • Audit report must be signed, dated and be on the audit firm’s letterhead

  33. CFC Certification Statement #5 Federation & #6 Member 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 • Must cover same time period as audited financial statements • Copies of IRS Forms 990 filed electronically are acceptable if IRS Form 8879-EO or 8453-EO is also provided. (See CFC Memo 2007-11) • If organization is not required to file the form 990, it must still provide a pro forma Form 990 • Any 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.  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

  34. CFC Certification Statement #5 Federation; #6 Member990 vs. Pro Forma 990 IRS Form 990 • Filed with IRS • Match FY of Audit • FY ended on or after 6/30/12 • Officer’s Signature • All sections Pro Forma 990 • Download 990 from IRS website • FY ended on or after 6/30/12 • Officer’s Signature • Parts I, II, VIIA, VII, VIII, IX and XII only

  35. CFC Certification Statement #6 Federation; #7 MemberI certify the administrative and fundraising rate for the organization named in this application is __ __ .__% Regulatory Formula Regulatory Formula: 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

  36. CFC Certification Statement #7 Federation; #8 MemberGoverning Body “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

  37. CFC Certification Statement #7 Federation; #8 Member (cont.) 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.

  38. CFC Certification Statement #& Federation; #8 Member(cont.)

  39. CFC Certification Statement #7 Federation; #8 Member (cont.)

  40. CFC Certification Statement #8 Federation; #9 MemberSale/Lease of Contributor Information 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.

  41. CFC Certification Statement #9 Federation; #10 Member 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.

  42. CFC Certification Statement # 10 Federation; #11 Member I certify the organization named in this application effectively uses the funds contributed by Federal personnel for its announced purposes.

  43. CFC Certification Statement # 11 Federation I certify that the federation named in this application does not employ, in its CFC operations, the services of private consultants, consulting firms, advertising agencies or similar business organizations to perform the policy-making or decision-making functions in the CFC.

  44. CFC Certification Statement # 13 Federation; #12 MemberSanctions Compliance 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

  45. CFC Certification Statement # 12 Federation • I certify that the federation named in this application prepares and makes available to the public an annual report that includes a full description of the federation's activities and supporting services, member fees and/or service charges, and identifies its directors/governing body and chief administrative personnel. • Include as ATTACHMENT F a copy of the most recently completed annual report.

  46. CFC Certification Statement # 12 Federation • ATTACHMENT F Annual Report must: • Must contain a full description of the federation’s activities and supporting services during the year covered by the report • Identify its directors and chief administrative personnel • Describe Dues and/or Fees Arrangements • The annual report must cover the fiscal year ending not more than 18 months prior to January of the campaign year to which the federation is applying or the preceding calendar year.

  47. Certifying Official’s Signature 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

  48. Member Charity Attachment E 25 Word 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: 00000 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

  49. Common Application Mistakes Application not signed. Incorrect member 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.

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