cfc application training

CFC CFC Application Application

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Northern New EnglandCombined Federal Campaign

2014 Local Charity Federation 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 Federation 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 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.

Certification #1For Local Federations

o Federations members as well as themselves must have 15 or more member organizations that individually meet all local eligibility criteria for participation in this campaign. Include list of eligible members as Attachment A

o Federations MUST submit full applications to all members not approved for participation in 2013o See Individual/ Federal Member Application Instructions

o The member organizations must have either a substantial local presence in the geographic area served by the local campaign, a substantial local presence in the geographic area served by an adjacent local campaign, or a substantial statewide presence.

Certification # 1 Attachment AFor Local Federations

o List of all eligible member organizations (minimum 15 members in addition to the federation) that meet all local eligibility criteria for participation.

o FEDERATIONS MUST COMPLETE THE EXCEL SPREADSHEET (Attachment A) FOR ALL THEIR MEMBERS THAT THEY RECEIVED WITH THEIR APPLICATION.

o Include all required columns.

Certification #2For Local Independent Organizations & For Local Federations

Federations and 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 & For Local 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 FEDERATIONS MUST SUBMIT A COPY OF THE 501(C) 3 FOR EACH OF THEIR MEMBERS. PLEASE SUBMIT ELECTRONICALLY.

o Federal Tax ID Number must be included.


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.


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”


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.


Applicants must choose from one of the following two options:

o Has been operating for more than one year.o Has not been operation for more than one year.

Certification #4 (Cont.)For Local Federations

Option 1: Operating more than 1 Year

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

o Organization has been audited in accordance with Generally Accepted Auditing Standards (GAAS) by an independent CPA in the immediately preceding year.

o Include as Attachment C a copy of the audited financial statement for a fiscal period ending on or after June 30, 2012.

Certification #4 (Cont.)For Local Federations

Option 2: Operating Less than 1 Year

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

o Organization has been operating for less than one year and therefore is not required to submit audited financial statements.

Certification # 4Attachment CFor Local 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.o Federations must have a statement in the audit stating “honors

designations made to each member organization.


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 #5 (Cont,) For Local 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. See instructions.

Certification #5Attachment DFor Local 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 # 5Attachment D (Cont.) For Local Federations

o Organizations that submit a pro forma IRS Form.

o Organizations that submit a pro forma revised 2010 IRS Form 990 must complete Page 1, Items A-M; Part I (Summary), Lines 1-4 only; Part II (Signature Block); Part VII (Compensation section A only); Part VIII (Statement of Revenues); Part IX (Statement of Functional Expenses), and; Part XII (Financial Statements and Reporting)

Certification #6 (Cont.) For Local Federations

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%).

Certification #7For Local Federations-Attachment E

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.

o Federations must include Attachment E.

o A complete list of the federation’s board of directors and the beginning and end dates of each individual’s current term of office.

o A complete list of the board’s meeting dates and locations of the previous calendar year.

Certification # 8For Local 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 Federation 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.

Certification # 12For Local Federations-Attachment F

o The organization must make available to the public its annual report.

o Include the federation’s most recently completed annual report as Attachment F.

o The annual report can end no later than June 30, 2012.o The annual report must include a full description of the

activities and services.o The annual report identifies its chief administrative

personnel.o The annual report includes the amount raised, sources of

contributions, cost of fundraising and how costs are recovered from donations.

o The annual report details any membership dues and/or fees received by the federation from its members or affiliates as a service charge.


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.

Certifying OfficialFor Local Independent Organizations & For Local 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.)

Any New Member Application

•Please refer to the Independent and Federal Member Application PowerPoint Presentation

Thank You!

For further questions and assistance

contact the Northern New England

CFC Office.

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