2014 Combined Federal Campaign (CFC) Application Training

2. 2014 Combined Federal Campaign (CFC) Application Training

3. Presenters Barbara Barfield, CFC Director BarbaraBarfield@FESforCFC.org; (719) 531-5501 www.rockymountain cfc.org

4. 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

5. Combined Federal Campaign Orientation 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

6. The solicitation occurs in the Fall; Designations are distributed quarterly starting the following April. 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. Orientation

7. Norcal CFC Organizational Chart Office of Personnel Management (Government Regulators & Oversight) Local Federal Coordinating Committee (Local Campaign Oversight) Principal Combined Fund Organization (administration) Charitable Agencies Local Federal Agencies Federal Agency Campaign Coordinators Keyworkers Donors

8. CFC Structure • All aspects of the CFC, including eligibility for participation, are strictly governed by Federal regulation. • The US Office of Personnel Management (OPM) has the overall responsibility for regulating the management of the CFC. • OPM reviews and provides guidance and technical advice on regulations, and has the authority to conduct compliance audits on any CFC local campaign fiscal records. This applies to participating federations and independent charities.

9. Campaign Overview • The CFC is divided into federations and independent organizations. • Federation - group of charitable human health and welfare organizations established for the purpose of supplying common fundraising, administrative, and management services to its members. • Independent Organization - organization that applies to the CFC on its own behalf. Local independent organizations apply to the Local Federal Coordinating Committee. • International, Nationalor Local

10. Federal employees who voluntarily choose to donate through the Combined Federal Campaign may give their money to a federation, to an organization under a federation, or to an independent organization. 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. Campaign Overview

11. 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

12. Application • Application available on our website: www.rockymountaincfc.org • Federation & member charity application • Independent Charity Application • Military Family Support Organization Application

13. 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

14. 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.

15. Key Application Documents Att. A 2013 Service Description Att. C (if appl.) Audited Financial Statements 2014 CFC Application Certifications Att. B IRS Determination Letter Att. D IRS Form 990 (same period as audit)

16. Application Communications • Only independent organizations will be contacted directly by the LFCC. If you apply as a member of a federation, DO NOT send the LFCC an independent application. If dual applications are found, the independent application will not be considered. • FAXES OR ELECTRONIC SUBMISSIONS OF APPLICATIONS ARE NOT ACCEPTED

17. 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 PCFO – submit banking information

18. CFC Certification Statement #1Local, Adjacent, or Statewide Presence I certify that the organization named in the application has a substantial local presence in the geographical area covered by the local campaign. OR 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. OR I certify that the organization named in the application has a substantial statewide presence.

19. Statement #1 Attachment ALocal, 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

20. CFC Certification Statement #1Local, Adjacent, or Statewide Presence • Hours of Operation • Location – County/State • 2013 Human Health and Welfare Services

21. 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

22. 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

23. 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

24. 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

25. 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)

26. 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.

27. 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)

28. 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.

29. CFC Certification Statement #2Tax-Exempt Status • Include as Attachment B a copy of the organization’s most recent IRS determination letter. • 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.

30. 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.

31. 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.

32. 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.

33. CFC Certification #3Affiliation 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.

34. CFC Certification #3Affiliation 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

35. 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.

36. CFC Certification Statement #5Audited Financial Statements

37. CFC Certification 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

38. CFC Certification Statement #6 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

39. CFC Certification Statement #6990 vs. Pro Forma 990 IRS Form 990 • Filed with IRS • Match FY of Audit • FY ended on or after 6/30/12 • 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

40. CFC Certification Statement #7I 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

41. 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

42. 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.

43. CFC Certification Statement #8 (cont.)

44. CFC Certification Statement #8 (cont.)

45. CFC Certification Statement #9Sale/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.

46. CFC Certification Statement #10 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.

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

48. CFC Certification Statement #12Sanctions 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

49. 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

50. 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: 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