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2013 Combined Federal Campaign (CFC) Application Training. Application Timeline. April 1 – Deadline for 2013 local application period (campaigns may set earlier deadlines) April 30 – Deadline for LFCC to notify local organizations of eligibility decisions in writing

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Presentation Transcript

Application timeline
Application Timeline

April 1 – Deadline for 2013 local application period (campaigns may set earlier deadlines)

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


2013 changes
2013 Changes

  • Certifying official signature does not have to be original

  • Revisions to Pro Forma 990 Requirements

  • 0% AFR must be verified by audit

  • Appeal documentation


Review process
Review Process

Sampling of Federation Members

  • Federations MUST submit full applications of all members not approved for participation in 2012

  • 20% Sampling of federation membership encouraged

    Completeness Review

  • Contact applicant regarding administrative oversights


Key application documents
Key Application Documents

Att. A

2012 Service Description

Att. C (if appl.)

Audited

Financial Statements

2013 CFC

Application

Certifications

Att. B

IRS Determination Letter

Att. D

IRS Form 990 (same period as audit)


Cfc application cover page
CFC Application Cover Page

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 campaigns is optional

If campaign is not using EFT, it may be removed from the application cover page


Cfc certification statement 1 local adjacent or statewide presence
CFC Certification Statement #1Local, Adjacent, or 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


Cfc certification statement 1 local adjacent or statewide presence1
CFC Certification Statement #1Local, Adjacent, or Statewide Presence

  • Hours of Operation

  • Location – County/State

  • 2012 Human Health and Welfare Services


Cfc certification statement 1 local adjacent or statewide presence2
CFC Certification Statement #1Local, Adjacent, or Statewide Presence

WHO received the service, benefit, or assistance

WHAT the service, benefit, or assistance is

WHEN it was delivered

WHERE it was delivered


Cfc certification statement 1 local adjacent or statewide presence3
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


Cfc certification statement 1 local adjacent or statewide presence4
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


Cfc certification statement 1 local or adjacent presence
CFC Certification Statement #1Local or Adjacent Presence

Examples of Qualifying Attachment A:

Georgia

Athens, November 1-3, 2012 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


Cfc certification statement 1 statewide presence
CFC Certification Statement #1Statewide Presence

Example of Qualifying AttachmentA:

Georgia – Calendar Year 2012 (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)


Cfc certification statement 1 local or adjacent presence1
CFC Certification Statement #1Local or Adjacent Presence

Examples of Non-Qualifying Attachment A:

Americus, GADecember 2012 Charity Central held a Family Day attended by local physicians.

Atlanta, GANovember 2012 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.


Cfc certification statement 1 local adjacent or statewide presence5
CFC Certification Statement #1Local, Adjacent, or Statewide Presence

Example of Non-qualifying Statewide Attachment A:

Atlanta 2012 ABC 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 2012 were:

Cobb County (18 beneficiaries)

Jefferson County (1 beneficiary)

Johnson County (2 beneficiaries)

Lamar Country (1 beneficiary)


Cfc certification statement 1 local adjacent or statewide presence6
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, 2012 XYZ Institute conducted a fundraiser at the Macon Independence Day celebration that raised $22,000. 250 Georgian residents, representing 45 counties contributed.


Cfc certification statement 2 tax exempt status
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.


Cfc certification statement 2 tax exempt status1
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.


Cfc certification statement 2 tax exempt status2
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. DO NOT approve a charity contingent on OPM’s verification at a later date.


Cfc certification statement 5 audited financial statements
CFC Certification Statement #5Audited Financial Statements


Cfc certification statement 5 audited financial statements1
CFC Certification Statement #5Audited Financial Statements

  • Audit must cover the fiscal period ending on or after June 30, 2011 (18 months prior to January 2013)

  • 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


Cfc certification statement 6 990 vs pro forma 990
CFC Certification Statement #6990 vs. Pro Forma 990

IRS Form 990

  • Filed with IRS

  • Match FY of Audit

  • FY ended on or after 6/30/11

  • Officer’s Signature

  • All sections

Pro Forma 990

  • Download 990 from IRS website

  • FY ended on or after 6/30/11

  • Officer’s Signature

  • Parts I, II, VIIA, VII, IX and XII only


Cfc certification statement 7 afr
CFC Certification Statement #7AFR

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


Cfc certification statement 8 governing body
CFC Certification Statement #8Governing 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


Cfc certification statement 8 cont
CFC Certification Statement #8 (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.




Certifying official s signature
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


Federation requirements
FederationRequirements

  • Listing of Eligible Member Organizations (Legal name, DBA, EIN, AFR, and Local Presence Category)

  • Submission of Audit Regardless of Size

    • Audit must include verification organization is honoring designations

  • Board Terms and Meeting Dates/Locations

  • Annual Report

    • Describe Dues and/or Fees Arrangements


Appeals process
Appeals Process

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


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