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LIONSCLUBS INTERNATIONAL
DISTRICT 201V5
CLUB TREASURER’S MANUAL2018-2019
“Navigating towards the Future”LAURIE COOPER
District Governor
“We Serve”GUDRUN YNGVADOTTIRInternational President
Cabinet Treasurer – Joanne McNamara5 Mayling Court, Watsonia Vic 3087
Email: [email protected]: 0408 332 224 AH Phone: 03 9435 8541
TABLE OF CONTENTS
DISTRICT 201V5 EXECUTIVE OFFICERS...............................................................................3KEY EVENT PLANNER FOR DISTRICT V5 CLUBS...................................................................4ACCOUNTING SYSTEMS........................................................................................................8ADMINISTRATION MANUAL....................................................................................................8RECEIPTS AND BANKING.......................................................................................................8CHEQUES.............................................................................................................................9MONTHLY FINANCIAL STATEMENTS.......................................................................................9MINUTE BOOK......................................................................................................................9SEPARATE RECORDS............................................................................................................9LIONS CLUBS INTERNATIONAL ACCOUNTS..........................................................................10LIONS INSURANCE PROGRAMME.........................................................................................11AUDIT AND STATUTORY REQUIREMENTS.............................................................................11USE OF FUNDS - GUIDELINES............................................................................................12DUES (CLUB, DISTRICT, MULTIPLE DISTRICT & INTERNATIONAL)........................................18USING MYLCI TO ACCESS INVOICES AND STATEMENTS......................................................18HOW TO PAY WITHOUT INVOICES AND AVOID LATE PAYMENT – XMAS CAKES....................19DONATIONS........................................................................................................................19AVAILABILITY OF ASSISTANCE.............................................................................................22HAS YOUR CLUB REGISTERED AS A FUNDRAISER?.............................................................22HAS YOUR CLUB REGISTERED AS A COMMUNITY & CHARITABLE ORGANISATION?.............24BANK RECONCILIATION INSTRUCTIONS...............................................................................26GST AND YOUR CLUBS OBLIGATIONS................................................................................28GST FLOWCHART...............................................................................................................30AUSTRALIAN GOVERNMENT’S GST & FBT GUIDELINES......................................................31GST ADMINISTRATION ACCOUNT........................................................................................33GST ACTIVITY ACCOUNT....................................................................................................34SAMPLE FORMS..................................................................................................................36FORM 1: CHEQUE REQUISITION.........................................................................................36FORM 2: DEPOSIT FORM...................................................................................................36FORM 3: MEETING MONIES...............................................................................................37FORM 4: BANK RECONCILIATION.......................................................................................38APPENDIX 1: MULTIPLE DISTRICT 201 MAP.......................................................................39APPENDIX 2: DISTRICT 201V5 ORGANISATIONAL CHART..................................................40APPENDIX 3: RISK ANALYSIS.............................................................................................40APPENDIX 4: NEW MEMBER INDUCTION CEREMONY..........................................................43APPENDIX 5: YOUTH OF THE YEAR PLANNER....................................................................45APPENDIX 6: AWARDS / RECOGNITION..............................................................................47
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APPENDIX 7: LIONS ABBREVIATIONS..................................................................................49APPENDIX 8: LIONS PURPOSES & ETHICS.........................................................................51
DISTRICT 201V5 EXECUTIVE OFFICERS
All District Mail to PO Box 4528, Knox City Centre, 3152 or E: [email protected]
District GovernorLaurie Cooper(Claudia)Wantirna
Unit 8170 Albert AvenueBoronia 3155
0418 949 551 [email protected]
1st Vice District GovernorKumar Swaminathan (Sashi)Lysterfield
5/6 Willowbank CtGlen Waverley 3150
0418 949 551 [email protected]
2nd Vice District GovernorLinda Johns (Rod) Seymour-Goulburn
0409 437 335 [email protected]
Immediate Past District GovernorPat MillsBox Hill
2/38 Karingal StCroydon North Vic VIC 3136
0408 753 266 [email protected]
Cabinet SecretarySam Spano (Val)Wantirna
2 Nottingham SquareWantirna VIC 3152
0427 849 885 [email protected]
Cabinet Treasurer / Finance Committee RepresentativeJoanne McNamara(Greg)Nillumbik
5 Mayling CourtWatsonia 3087
0408 332 224 [email protected]
Constitution & By-Laws Chair / Association SecretaryIvan Kayne OAM(Annette)Donvale
3 Leon CourtDonvale 3111
0411 717 810 [email protected]
District Governors Honorary ChairPat MillsBox Hill
2/38 Karingal StCroydon North Vic VIC 3136
0408 753 266 [email protected]
Global Membership ChairDenis Carruthers Wheelers Hill
2 Gatesby CloseMulgrave VIC 3170
0420 523 882 [email protected]
Global Leadership ChairGreg McNamara(Joanne)Nillumbik
5 Mayling CourtWatsonia 3087
0448 894 637 [email protected]
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KEY EVENT PLANNER FOR DISTRICT V5 CLUBS
The Lions Year – May 2018 to June 2019
THE FOLLOWING TABLE LISTS GENERALISED ACTIVITIES APPLICABLE TO ALL LIONS CLUBS IN 201V5.
20TH May Shadow Cabinet Meeting
27th May Club Development Day – Metro at Mullauna College, 456 Springfield Rd, Mitcham.
3rd June Club Development Day – Rural at Tatura PS.
June / July Each club to arrange its own Changeover Dinner and notify District Governor.
29th June – 3rd July
Lions Clubs International Convention to be held in Las Vegas, USA. Each Lions club in good standing is entitled to have one delegate.
15th July’18 District 201 V5 Changeover Lunch will be held at The Growling Frog Restaurant, Donnybrook Golf Club, 1910 Donnybrook Rd, Yan Yean VIC 3755. All clubs are invited to be represented. The District Governor’s Cabinet first meeting is on 23rd July.
16th July Executive Meeting
22nd July 1st Cabinet Meeting
July 2018 to
June 2019
(During the Lions Year)
(a) Each month, each Lions club is to lodge a completed Monthly Membership Report (WMMR) via the internet on the Lions Clubs International website at https://mylci.lionsclubs.org by the 23rd day of each month.
(b) Each month, each Lions club is to lodge a completed Monthly Activities Report via the internet to Lions Clubs International at https://mylci.lionsclubs.org this should be done in conjunction with the lodgement of the WMMR on a monthly basis.
(c) The District Governor has determined that V5 will continue with the team approach adopted this year for official visits to each Lions club on an agreed date. This means the club may be visited by the District Governor, the 1st Vice District Governor, or the 2nd Vice District Governor. This team approach will free the team up to help and support many more clubs within V5 Lions clubs may combine together for their official visit.
(d) The Zone Chair will make at least 3 official visits to each Lions club in his/her Zone. They are to be a guest of the club on these occasions. One of these visits will be combined with the District Governor Team visit.
(e) Information will be periodically emailed (or posted if necessary) to clubs by Cabinet Secretary. Club Secretaries are to action items as appropriate.
(f) Copies of the District Newsletter will be electronically delivered to clubs each month except January.
(g) Clubs should organise and conduct their AGM by the last business meeting in September.
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(h) Each Lions Club is to lodge their Annual CAV (Consumer Affairs Victoria) Return to the Victorian Consumer Affairs Bureau by 30th November. This is a legal requirement for all incorporated bodies such as Lions Clubs and severe penalties may be levied by CAV for non-compliance.
July’18 Clubs will receive invoices for the first semi-annual dues (District, Multiple District & International) and for club and members’ insurances. Clubs to send the required payment to the Cabinet Treasurer.
July’18/ August / September
The Zone Chair will arrange the first Zone Meeting (District Governor’s Advisory Committee). Club Presidents & Secretaries to attend and club Membership Chairs are encouraged to attend.
29th July ‘18 Closing date for Project Notices of Motion (District)
26th August Victorian Lions Foundation (VLF) Meeting
28th August 2018
Closing date for Nominations for Elected Positions (District)
28th August 2018
Closing date for Proposed Special Resolutions and Ordinary Notices of Motion (District)
3rd – 5th September
MD Council Meeting # 1
1st – 3rd Sept ‘18
ANZI Forum in Wellington, New Zealand
17th September
Executive Meeting
23rd September
2nd Cabinet Meeting
29th September
AFL Grand Final Day
September, October, November
The Zone Chair will arrange the second Zone Meeting. Club Presidents & Secretaries to attend and Club Membership Chairmen are encouraged to attend.
2nd October 2018
Carnegie Combined Night
26 – 28th October’18(Fri – Sun)
District 201 V5 Convention will be hosted by the Wheelers Hill Lions Club at Deakin University, Burwood Campus. Each Lions Club in good standing is entitled to have delegates (one per 10 members or major part thereof) and alternates.
3rd November
Licola Open Day
6th November
Melbourne Cup day
25th Victorian Lions Foundation (VLF) Meeting
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November
30th Nov’18 Lodgement of CAV Returns to Consumer Affairs Victoria should be completed by today.
1st January 2019
New Year’s Day Holiday
January 2019
Clubs will receive invoices for the second semi-annual dues (District, Multiple District & International). Clubs are to send the required payment to the Cabinet Treasurer.
18th – 20th January ‘19
MD Council Meeting
26th January Australia Day
January’19 Club President to appoint a Nominations Committee consisting of (three) responsible members to ensure there are nominations for all positions on the Board for the 2019/2020 Lions year.
11th February ‘19
Executive Meeting
17th February ‘19
3rd Cabinet Meeting
February’19 Each club to conduct a Nominations Meeting, including a report from the Nominations Committee to the Cabinet Secretary by April 15th.
February’19 March / April
The Zone Chair will arrange the third Zone Meeting. Club Presidents & Secretaries to attend and Club Membership Chairmen are encouraged to attend.
24th February ‘19
Victorian Lions Foundation (VLF) AGM and Council
March’19Each club to conduct an Election Meeting. Clubs to advise contact details of the Club Executive (President, Secretary, & Treasurer) and the Membership Chair on the PU101 form. Lodge the completed form via the internet at the Lions Clubs International website at https://mylci.lionsclubs.org
March – May ’19 March to May membership drive
1st – 3rd May 2019
MD Council Meeting
4th – 6th May’19
Multiple District 201 Convention, Geelong. Lions clubs are entitled to have delegates (one per 10 members or major part thereof) and alternates.
13th May ‘19 Executive meeting.
19th May ‘19 Shadow Cabinet meeting.
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May/June 2019
District Club Development Days to be conducted in country and metropolitan locations on dates to be advised. These development days are for all interested Lions wanting to develop their understanding of Lions and skills - not only office holders
26th May 2019
Victorian Lions Foundation (VLF) Council Meeting
29th June – 3rd July’19
Lions Clubs International Convention to be held in Milan, Italy. Each Lions club in good standing is entitled to have one delegate.
June/July’19 Each club to arrange its own Changeover Dinner and notify District Governor.
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ACCOUNTING SYSTEMS
It is suggested Clubs use either the Standard accounting System obtainable from the Newcastle Office of Lions International or an 18 –money column bound book. The Cash Book column headings may be designed/altered for your Club’s needs.
If clubs have computer access then accounting software is readily available and makes the recording of transactions easier as well as preparation of monthly reports.
ADMINISTRATION MANUAL
It is recommended that each Club Treasurer have a copy of each of the following publications;
(a)Multiple District 201-Club Administration Manual
(b)The International Association of Lions Clubs- Constitution & By-Laws.
(c)The Lions Club Constitution & By-Laws-Standard Form.
(d)Multiple District 201-Constitution & By-Laws.
(e)District 201V5-Statement of Rules & Purposes.
(f) Statement of Rules & Purposes prepared for Incorporated Clubs.
Items (a)-(d) are available from the Multiple District Office at Newcastle, whilst the District 201-V5 Statement of Rules & Purposes are issued to each Club annually following the District Convention. A copy of item (f) can be obtained through the Cabinet Secretary.
Each Club Treasurer should be aware of the contents of these documents particularly where their Club position requires such knowledge and understanding.
If clarification of any points is required please direct your specific enquiries to our District Constitution & By-Laws Chairman or to your District Cabinet Treasurer as may be appropriate.
RECEIPTS AND BANKING
Consecutively numbered receipts should be issued for all monies received, which should then be banked intact without any deductions. All expenses should be paid by club cheque (crossed “Not Negotiable”) or Electronic Banking and not by cash.
BANKING SHOULD BE CARRIED OUT WITHOUT DELAY, AS FAILURE IN THIS REGARD WILL NEGATE ANY “LOSS OF CASH” INSURANCE HELD BY YOUR CLUB.
N.B. The Multiple District 201 Insurance Program specifically emphasises that CASH must be deposited in the Club Accounts within the period of 48 hours of receipt (plus any in intervening non banking period).
Please refer to Multiple District 201 Directory-Summary of Insurance for Lions.
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CHEQUES
It is advisable to complete a “Cheque Requisition” form for each cheque issued. (Refer Sample Form 1)
Receipts received or any relevant invoices, statements or correspondence should be attached to the respective “Requisition” as supporting evidence for issuance of each cheque. This will be welcomed by your auditor and make their job much easier.
As mentioned earlier all cheques should be marked/crossed “Not Negotiable”. It is suggested that cheque books be pre-ordered as crossed, if not then on receipt of a new chequebook every cheque should be crossed so as to avoid any possibility of an open cheque being issued in error.
Kindly ensure that adequate funds are available in your account(s) before issuing cheques -this will avoid the possible embarrassment of cheques being dishonoured as well as any Bank Charges.
CARE !!! A blank cheque should NEVER be signed and handed over to another Club member to fill in the details.
Please remember – responsibility for the care of the Club’s finances remains with you personally.
MONTHLY FINANCIAL STATEMENTS
Monthly financial statements MUST be prepared and submitted to each Board Meeting.
Bank statements must be reconciled monthly upon receipt.
For both the Club and Treasurer’s protection, it is recommended that Club President and Secretary sight each of the Bank Statements received by the Club and certify them by reference to the regular Financial Statements presented to Board Meetings.
MINUTE BOOK
All expenditure must be authorized by Board resolution and details of each payment so authorized be recorded in the Minutes of the Board of Directors Meetings.
Cheque Number, Payee, Reason for payment and amount should be detailed in Minutes, such details being included in the Treasurer’s report to the monthly Board Meetings.
SEPARATE RECORDS
Separate Receipt Books, Cheque Books and Accounting Records must be kept for each account of the Club. As set out in Club Standard Rules & Purposes
Each Club must hold two separate banking accounts a) Administration & b) Activities
Other accounts may be needed from time to time particularly for a specific project or convention. Some Clubs may also operate Trust Fund Accounts.
NB:- All Club monies should be deposited and held by a Trading Bank. Legal requirements preclude Lions Clubs from operating in unsecured investments. Some Building Societies now have “Trustee” status and investment with these institutions are now acceptable.
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LIONS CLUBS INTERNATIONAL ACCOUNTS
Treasurers are required to pay all International Accounts promptly on receipt.
Delay in payment can place both the Club and District in bad standing with Lions Clubs International.
Any club with an outstanding account of more than US$10.00, 90 days or more overdue at the opening of the District or Multiple District Conventions is ineligible to vote at that convention.
A Club’s District and Multiple District accounts must also be up to date at the time of convention. Payment of overdue accounts can be made up to the close of accreditation.
It is a part of the requirements of the Club Excellence Award that “The club shall have no unpaid balances of over US$10.00 owing to the International Office as of March 31”.
It should also be clearly noted that Lions Clubs International apply a carrying charge of 1% per month for accounts past due 90 days plus.
It should also be noted that District 201 V5 also have a carrying charge of 10% on all dues not paid by the due date.
Lions Clubs International Invoices:-
issued twice yearly and always in US$
there is an exchange rate shown on the invoice
The amount payable for international dues is also shown in A$ on that invoice
In addition if there are new club members an additional invoice for these new members (or transfer fees) will be issued to the club by Lions Clubs International
All cheques being drawn for payment of accounts due to Lions Clubs International (as distinct from accounts due to our District of the Multiple District 201) should be made payable to “Lions Clubs International” and accompanied by the top portion of the account and MUST be sent to the Cabinet Treasurer.
PLEASE DO NOT SEND ANY SUCH PAYMENTS TO AMERICA
INTERNATIONAL ACCOUNTS SHOULD BE PAID PROMPTLY AND PAYMENT EFFECTED FOR THE FULL AMOUNT AS SHOWN.
Whilst all transactions on the statement are quoted in US Dollars, the total of the Invoice also shows the Australian Dollar equivalent – Please pay the amount quoted as AUD.
If you consider the account rendered to your Club appears to be incorrect, please pay the amount shown and include a statement of your calculations. If you are correct, the Club’s account will be credited with the amount of the overpayment.
Always check your invoice from International as soon as you receive it including:-
Number of members shown – to agree with Club records
If there is a difference please ask your Secretary to follow up and rectify
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LIONS INSURANCE PROGRAMME
The Multiple District 201 Directory provides complete details of the current MD Insurance Program as well as other additional covers that may be available to Clubs and their membership.
The payment of Members Insurance Dues will be included in the account rendered to each Club by the Cabinet Treasurer in July annually. A special notice regarding “optional Additional Insurance Cover” is usually forwarded to Clubs in August annually for their individual determination.
Please remember that members over the age of 85 are not covered by Lions Insurance.
AUDIT AND STATUTORY REQUIREMENTS
Association Incorporation Act requires each appointed Association Secretary to provide Consumer Affairs Victoria a report on the Annual General Meeting together with Financial Statements.
This return must be lodged promptly following the Club’s Annual general Meeting, together with the appropriate fee. Each Lions club is to lodge their Annual CAV (Consumer Affairs – Victoria) Return to the Victorian Consumer Affairs Bureau by 30th November each year. This is a legal requirement for all incorporated bodies such as Lions clubs and severe penalties may be applied by CAV for non-compliance.
The club must hold their Annual General Meeting within two (2) months of the year end. It is possible to arrange an alternative period by contact with, and advice to, the Consumers Affairs Victoria.
As soon as possible after the close of the financial year, the Club Treasurer must arrange to have the Club Accounts duly audited, as required by the Lions Club Constitution, for presentation to the Board of Directors.
This Audit must be carried out by a qualified auditor, not being a Club Member or being a member of any Lions Club.
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USE OF FUNDS - GUIDELINES
These guidelines are intended to assist Lions members, clubs and districts (single, sub- and multiple) in following the Use of Funds Policy adopted by the International Board of Directors.
These guidelines are a supplement to the Use of Funds Policy, and are not intended to replace the policy adopted by the International Board of Directors. Lions are encouraged to review the described Use of Funds Policy in detail. It may be found on the Lions Clubs International website www.lionsclubs.org or by contacting the Legal Division at [email protected]
It should be noted that these guidelines are not intended to constitute legal or tax advice. The following questions and answers are typical questions and answers for non-profit organizations, but may not be accurate under every local law which may have different requirements. For additional questions and advice about the use of funds and the laws in your jurisdiction, please consult local legal counsel or tax professionals for advice.
Frequently Asked Questions (FAQs) & Answers
PROPERTY
Q1. A Lions Club raised funds from the public to build a community centre. May the building be used for Lions meetings as well as for the community?
A: Yes, so long as the building is primarily used for the community, the club may still use the building for its own meetings.
Q2. Our Lions Club owns a building that was donated to it from the city. May we rent the building and keep the proceeds for our Administrative Account?
A: It depends on the circumstances in which the building was donated and whether there were any restrictions on the use of the building. However, it is possible to use the funds from rental income from a Lions owned building for use in the Administrative account.
Q3. The Lions Club owns a building and permits the local Boy Scouts (or other community related group) to use the building free of charge. May we use funds from the public account to clean the building after the use by such organizations?
A: Yes, you may use public funds to offset direct expenses for the public use of the building.
Q4: Our Lions Club owns a multi-use building where we hold public fundraisers, donate use of the building for other community organizations, charge rent for private events and hold Lions meetings. Can we use public funds to offset the cost of maintenance and upkeep?
A: Yes, you can use a pro-rata share of the public funds related to the percentage of the use of the building by the public.
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Q5: The Lions Club maintains a public park. May we use public funds for maintenance of the public park?
A: Yes, because the park is for the use of the public, public funds may be used to maintain it.
Q6: Our Lions Club owns a Clubhouse and we want to sell it. Are the proceeds from the sale considered public funds?
A: The dissolution of a club property must be done in accordance with the local laws of the jurisdiction in which a club is located. Many jurisdictions have specific requirements depending upon the nature of the organization. Therefore you should seek local legal guidance for the particular local requirements, if any, that are applicable. Generally, if publicly raised funds were used to acquire and/or maintain the property, the proceeds from its sale are considered public funds. If administrative funds were used to acquire/ maintain the property, the members may have a legal claim to a prorated share of the property/proceeds or else the property/proceeds may be used for public funds.
OPERATING EXPENSES
Q7. Our Lions Club purchased directors and officers liability insurance with the crime/fidelity (Bond) coverage to protect the officers of the club and to protect the club from losses as a result of fraudulent acts. What funds may be used to purchase this insurance?
A: This insurance coverage is considered an administrative expense and must be paid from administrative funds.
Q8. Our Lions Club purchased excess umbrella liability and liquor liability insurance for our annual fundraiser. What funds may be used to purchase this insurance?
A: This insurance is a direct cost of the fundraiser and therefore public funds may be used.
Q9: Our Lions Club purchased Accident Insurance under the supplemental insurance program. What funds may be used for this expense?
A: Accident insurance coverage is an administrative expense and therefore must be paid with administrative funds.
Q10: Our Lions Club is thinking about incorporating our club. May public funds be used for legal and filing fees necessary for incorporation?
A: No, this is considered an administrative cost and should be paid out of the Administrative Funds.
Q11: Our Lions Club has decided to create a separate Lions foundation. May we use public funds for the start-up costs of creating the legal entity?
A: No, this is an administrative expense and must be paid by administrative funds. However, public funds could be donated to and for the use of the Foundation to further the Foundation’s own charitable purposes.
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Q12: Our Lions club received a large bequest and would like to create a permanent endowment for scholarships. What funds can we use for the expenses related to setting up the endowment as well as ongoing fees for managing the endowment?
A: Generally, the operating expenses of the endowment may be paid from the corpus of the endowment. However, the laws related to endowments and whether the funds of the endowment may be used toward operating expenses vary depending on jurisdiction, and therefore you will need to seek local legal and/or tax counsel for advice.
Q13: Our Lions Club has purchased property insurance for our Clubhouse which is used as both for the benefit of the club and for the use by the public. May public funds be used for purchase of this insurance?
A: A pro-rata percentage of public funds related to the percentage of public use may be used to purchase the insurance. For example, if the building is used 60% of the time for the public, then 60% of the cost of the insurance may be paid by public funds.
BENEFITS TO LIONS OR FAMILY MEMBERS
Q14: A member of our Lions Club recently lost their house due to a fire. May we use public funds to assist him?
A: No. Use of public funds to benefit a member of the Lions club is not permitted. However the individual club members may donate to the member personally to assist him.
Q15: The sister of one of our Lions Club members recently lost their house due to a flood. May we use public funds to assist her?
A: No. Use of public funds may not be used to personally benefit a Lion. So long as the member will not personally receive a financial benefit from the transaction, a family member who is not a dependent may be eligible to receive public funds from the Club.
Q16: Our town recently suffered a devastating flood and many of the Lions as well as the community at large suffered extensive loss to their homes. May we use public funds to assist the community which would include affected Lions?
A: Use of public funds may be used to assist the community including affected Lions members in the case of disasters so long as the members meet the same eligibility criteria established for the disbursement of funds and assistance.
Q17: We have a member of our club that needs a heart transplant. May we hold a fundraiser in his name to raise money for the financial hardship of the medical procedure?
A: No, this is considered a private benefit to a member. However, individual club members may donate to the member personally to assist him or ask others to donate personally to him.
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Q18: We have a member of our Lions Club that has recently lost her job and is experiencing financial hardship. May we loan her money from public funds to assist her?
A: No, this is considered private benefit to a member of the Lions.
Q19: Our Lions Club wants to establish a scholarship fund for children or grandchildren of Lions members. May we raise funds from the public to support this fund?
A: Use of public funds may not be used to personally benefit a Lion. So long as the member will not personally receive a financial benefit from the transaction, a grandchild of a member who is not a dependent may be eligible to receive public funds from the Club. If the club wanted to establish a scholarship for the public at large, they could include family members as well as the public so long as the recipients meet the qualifications and are selected by a group (such as the school) outside of the control of the Lions Club.
PUBLIC FUNDRAISERS VS PRIVATE FUND RAISERS Q20: Our Club is holding a Golf Tournament and we are selling tickets to
Lions and the public. Lions receive a blue ticket and members of the public receive a yellow ticket. May we use the proceeds from the ticket sales to the Lions (as evidenced by the blue ticket) for our administrative funds?
A: No. Once the event is open to the public, all the proceeds are considered public funds.
Q21: We are having a Lions dinner open to all Lions Clubs in the District. May we use the proceeds from the sale of the tickets to the dinner for our administrative funds?
A: Yes. As the event is limited to Lions members, the proceeds may be designated as administrative funds as well as public funds.
Q22: Our Lions Club is working the vending area at the local football game and is getting paid a percentage of the sales by the stadium. May we designate our payment as administrative funds?
A: Yes, so long as this is the agreement between the stadium and your club and no Lions name or logo is displayed in working the event through signs or clothing.
Q23: May our Lions Club accept a personal bequest from a member of the public (non- Lion) to be designated administrative funds?
A: Yes, if the bequest was received with specific directions to be used for the administrative purposes of the club.
Q24: Our Lions Club wants to raise money to build a new Lions Clubhouse. If we advertise that the money is to be used for the clubhouse and will be used for our administrative fund is that okay?
A: No. If the clubhouse is going to be used primarily for the private use of the Lions, then the funds must come from the Lions and not the public, regardless of how it is advertised.
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Q25: A Lions Club sponsors an event such as an antiques shows. It obtains the space and arranges for appraisers to render opinions as to the value of items brought in by Lions and non-Lions. Either a flat fee or fee per item will be charged for the appraisal or the Lions will receive a percentage of that fee. Where can the funds be used?
A: This is a Lions event for the public, and, therefore the net proceeds of the event are considered public funds.
Q26: A Lions Club provides free food for participants (and is recognized for it) in a fundraiser for a non-Lions cause, such as the Cancer Society 5K Race. Some participants want to make donations for the food. If the club puts a donation box on the table, what must be done with the donations? What if people just hand the club money with no directions?
A: Regardless of whether the funds are donated through a donation box or handed personally to the Lions by participants, the funds are considered public funds. Note: the expense for the food purchased for the race could be paid from the Club’s public funds in this particular circumstance.
INTEREST/INVESTMENT OF PUBLIC FUNDS
Q27: If our Lions Club invests our public funds, would we would be able to use the interest for administrative costs?
A: No, the interest raised is considered public funds.
Q28: How long can our Lions Club invest public funds before spending it? A: The funds should be spent within the same year received unless they have
been designated for long term projects.
OTHER QUESTIONS
Q29: Our Lions Club sells advertisements in our Calendars. May we use the proceeds from the sale of advertisements as administrative funds?
A: Yes, however, the revenues from the sale of advertisements may be considered unrelated business income and may be subject to federal and/or state income tax. Please consult with a local tax or legal advisor for additional information regarding unrelated business income.
Q30: Can the administrative funds and public funds be maintained in the same checking account?
A: No. Two accounts are required. One for Administration Income (mainly fees collected from members) and Expense and one for Activities Income and Expense.
Q31: Our Lions Club sponsors a Leo Club. May we use public funds for the charter of Leo Clubs?
A: Yes, a Leo Club is considered a project of the Lions Club and therefore the funds for supporting the Leo Club may be public funds.
Q32: We would like to send the members of the Leo Club to the International Convention. May we use public funds to offset the registration and travel expenses for the students going to the convention?
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A: No, this is considered a private benefit to Leos and Lions.
Q33: Can public funds be used to recognize a club member with a Melvin Jones Fellowship?
A: Yes, the Melvin Jones Fellowship (MJF) recognizes donations of US$1,000. A club and/or district (single, sub- and multiple) may donate public funds to LCIF and recognize a member of the club as an honour.
Summary Chart
How Funds Are Raised Use for Public Projects?(Activity Account)
Use for AdministrativeExpenses? (AdministrativeAccount)
Administrative – dues, rental fees, fines,advertisement revenue
Yes Yes
Public – any fundraising event open to the public,public contributions andbequests
Yes No*
Interest – accumulated investments from money received from the public
Yes No*
Direct Expenses of Fundraiser Direct Expenses of a public fundraiser may be deducted from the proceeds to replenish the Administrative Account for funds used to hold the fundraiser.
Lions PropertyIf the Lions Club (or District) owns property that is used to meet the needs of the community at large, a pro-rata percentage of the proceeds from funds raised through use of the property may be used toward the operating expenses of the property
BUDGETS In conjunction with the Club President, Vice Presidents, Secretary and outgoing Treasurer, you should prepare a budget for the year for all club accounts. The budgets should be presented and approved at the first Board Meeting.
In framing your budgets, you should be aware of and provide for all the expenditure to meet District, Multiple District and International dues (see attachment 1).
These details and other costs for previous years can be obtained from the outgoing Club Treasurer.
Annual subscription per member of approximately $200.00 should be adequate to cover Dues for International, District and Multiple District 201 (including Insurance). Additional amount should be applied for other Administration costs as determined according to your Club’s program.
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It is suggested Club members Dues be paid either in full or half yearly on a proportional basis bearing in mind that the outgoing is higher in the first half. An acceptable basis should be structured by each Club according to its individual circumstances.
DUES (CLUB, DISTRICT, MULTIPLE DISTRICT & INTERNATIONAL)
International Dues - Accounts are received direct from Lions Clubs International on a monthly basis and must be paid promptly. All such payments must be forwarded to the Cabinet Treasurer. PLEASE DO NOT SEND TO INTERNATIONAL
District Dues and Multiple District Dues - Accounts will be received by Clubs in early July and January each year which indicate what portions may be paid from your Club’s Administration Account and Activities Account.
The first half-year’s dues must be paid by no later than 15 August, with the 2nd half-year’s dues being payable no later than 15 February annually.
PLEASE NOTE – THESE ACCOUNTS MUST BE PAID PROMPTLY UPON RECEIPT.
Note: Charges billed in these accounts are compulsory (ex voluntary contributions). Your account should be paid immediately upon receipt. Board confirmation should be sought later.
One copy of the account should be forwarded with your cheque or electronic Banking and a second copy retained for Club records.
Aside from the above mentioned payments, each Club should assess the amounts required from Members to provide for the Club’s general administration costs.
IT MUST BE CLEARLY UNDERSTOOD THAT THE “FUND RAISING APPEALS (AMMENDMENT) ACT 2005” PRECLUDES A CLUB FROM LEVYING ANY CHARGES FOR ADMINISTRATION PURPOSES FROM FUNDS RAISED FROM THE PUBLIC.
LIKEWISE, THE STATEMENT OF RULES & PURPOSES FOR OUR INCORPORATED CLUBS UNDER RULE 21 (3)(G) - BOARD OF DIRECTORS-STATES.
“It shall not authorize, nor permit the expenditure for any administrative purpose, of the net income of projects or activities of the Club by which funds are raised from the public.”
USING MYLCI TO ACCESS INVOICES AND STATEMENTS
To access MyLCI, take the following steps:1. Type Lions Clubs International into your search engine (eg Google)2. Select MyLCI3. If you have not logged on previously, select “New User? Click Here to Register
Now”4. Enter your Lions Club Member Number and follow the prompts to submit your
request5. You will need to be able to provide a ‘user name’ and a ‘password’6. Record these in (Lions Club Member Number and your ‘user name/‘password’ in
your personal notes so that you may prevent a ‘forgotten password’ occurring in the future (ref Point 8)
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7. You should then be logged in automatically8. As the Treasurer, you will be able to view or download your invoices/statements
a. Select ‘View Statements’ to the right of your screenb. Both the USD and AUD amount is available
9. Should you forget your logon/password at any time, select ‘Forgotten User Name/ Password Click Here’. Once again, you will need your Lions Club Member Number.
10. Once you have registered on MyLCI, to log-on on subsequent occasions, simply follow steps 1&2 above and then enter your user name and password
You may also wish to open the following links and view the appropriate video for your needs. These all deal with accessing and navigating around and using MyLCI:
https://www.youtube.com/watch?v=v-SQEj4wieI Introduction to MY LCIhttps://www.youtube.com/watch?v=nc6H7tbZ6Ao For logon informationhttps://www.youtube.com/watch?v=VhegiWA6HPA Using My LCI Website
For those who haven’t yet registered with MyLCI, it is suggested that you start with the introduction video and work your way through this list of resources. If you have registered and want to improve your navigation skills, it is suggested that you start with the “Using MyLCI Website” video.
HOW TO PAY WITHOUT INVOICES AND AVOID LATE PAYMENT – XMAS CAKES
From time to time, it may be necessary for you to pay invoices for purchases without having received the invoice – as in the case of Lions Xmas Cakes
Where this need arises, you can calculate the amount owing and payable from your order / delivery forms. This will enable you to pay your account and ensure that you receive any discounts due.
Having calculated and paid the amount owing via this method, you should immediately request a copy of the invoice and a receipt.
The preferred and most efficient way to pay for your Xmas Cakes is using your Payway Card issued to the club.
DONATIONS
When wishing to make donations to projects of the Multiple District 210V5 it is recommended that Clubs forward all such remittances through the Cabinet Treasurer.
Each such donation will be forwarded promptly to the favouree with a request for direct acknowledgment to your Club.
This will enable the Cabinet Treasurer to suitably advise the District Governor and Cabinet Secretary of the respective donations being contributed by our District’s Clubs and also schedule such donations in the financial statements of the District which are presented to each District Convention.
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Go green and discontinue receiving mailed statements from Lions Club International.
The Club Treasurer can designate the club as opting out of receiving paper
statements by visiting www.lionsclubs.org. Click the MyLCI/Submit reports link
and after logging in:
- Go to the home page
- In the ‘my tasks’ box on the left, double click on ‘Go green. Opt out of
receiving printed statements in the mail’
- In the next screen, above the pink notification click on ‘opt out of paper
statements’
- The notification ‘You have successfully opted out of paper statements’ will
appear as a blue notification.
The Treasurer will then receive an email when a new invoice/statement is
available for viewing. Make sure the email address of the Treasurer has been
recorded in MYLCI.
Q: Can my club change the opt out option in future years?
A. Yes, the club can receive paper statements after opting out; however, only
the club treasurer can change this option by checking “opt in to receive mailed
statements and the membership dues invoice.
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Donations to Lions Clubs International Foundation (LCIF)
Clubs and individuals can donate to LCIF by way of credit cards or wire/bank transfers, however the preferred and most efficient method is to send a cheque in Australian $ made out to LCIF to the 201V5 District Cabinet Treasurer.
These donations from clubs and individuals can be eligible to go towards a Melvin Jones Fellowship (MJF) or Progressive Melvin Jones Fellowship (MPJF).
For a donation to remain eligible for MJF & PMJF - when filling out the donation form (LCIF42M EN – which is also used for applications for MJF’s and PMJF’s) clubs and individuals can select which LCIF area to support with their “undesignated” donations.
Sight Youth Measles Humanitarian Needs Disaster Area of Greatest Need
However should the club or individual name a specific project or disaster in the donation form, then their donation will be processed as a “designated donation” which is NOT eligible to go towards MJF or PMJF.
Therefore clubs and individuals wishing to assist a specific disaster (for example the Lions in Vanuatu or Nepal) these “designated” funds will not be eligible towards MJF or PMJF and the cheque should be made payable to “LCI/LCIF Disaster Relief Fund” only and the associated donation form will nominate the specific disaster.
If your club has previously provided donations to LCI / LCIF Disaster Relief and nominated the name of a specific disaster - but now wish to change that donation status to allow your club/individual to qualify for MJF or PMJF credits…… it is possible. Advice would need to be provided to LCI to change the entries to “Disaster Relief”/undesignated.
Newcastle have a separate bank account for “LCI/LCIF” where these donations are held until they are needed to fulfill a grant request – eg a standard matching grant for a 12 seater bus for intellectually disabled children in V5 (Area of Greatest Need) or PNG training of Opthalmologists (Sight) or for Vanuatu or Nepal (Disaster) or the One Shot, One Life – Lions Measles Initiative (Measles).
Requests for MJFs and PMJFs (LCIF42M EN) need to be forwarded to your Cabinet Treasurer – who will enter the details into LCI and then forward the associated information to PDG George Barnard OAM, LCIF District V3 Coordinator with a copy of the Cabinet Treasurer Bank Deposit Slip.
LCIF Chicago has appointed PDG George to prepare MJF plaques and lapel pins for Australian applicants. We are pleased to report that this process change has reduced the waiting time from over 12 weeks to approximately 2 weeks.
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AVAILABILITY OF ASSISTANCE
On behalf of District Governor, Cabinet Secretary and Cabinet Treasurer please accept our congratulations on your appointment as Treasurer of your Club for the year - it is a most important position.
If you should require assistance on any matter relating to your duties as a Treasurer please contact the Cabinet Treasurer who will be pleased to offer whatever advice or guidance is required.
HAS YOUR CLUB REGISTERED AS A FUNDRAISER?
The following is recommended for Clubs of the District. There is no cost to apply and safeguards if your Club decides quickly to conduct some kind of fundraising activity. Information herewith is truncated for space, the whole text of requirements is on the VCGR website.
How to register (from Consumer Affairs website)1. Download and complete the Application for fundraiser registration or renewal
(Word, 487KB) or telephone 1300 55 81 81 to have a form sent to you. Make sure you clearly identify the fundraising beneficiaries.
2. Download and complete the Criminal record and personal insolvency declaration (Word, 124 KB). This declaration must be completed by all:
o individual applicantso directors of a company applicanto people nominated as appeal managers (any person who has managerial or
financial responsibility for any fundraising activities)o people nominated as an associate (any other person who is concerned in
the management of the organisation, including all company directors, CEOs, and all committee members of an incorporated association or unincorporated body; such as, president, vice president, treasurer, secretary, etc.).
3. If you plan to distribute money overseas, attach a letter of verification from one of the following:
o the government, local embassy or consulate of the country in which the money will be distributed
o the Australian embassy in the country where the money will be distributedo a recognised aid provider in the area (for example, Red Cross or World
Vision).
4. To be eligible to register as a fundraiser in Victoria, you must provide a Victorian address as the fundraiser’s principal place of business. PO boxes cannot be accepted.
There is no fee to register as a fundraiser.
Emergency appealsIf you want to raise funds for victims of an emergency, such as a natural disaster, you can make an urgent application for registration as a fundraiser.
To make an urgent application, include with your Application for fundraiser registration or renewal (Word, 487KB) a statement telling us why your application is urgent.
We will respond to your application as soon as possible.
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Appoint a responsible person – incorporated associations onlyFor an incorporated association incorporated outside Victoria to become registered as a fundraiser, it must appoint a responsible person.
The responsible person must be a member of the association’s governing body.
Download and complete the Responsible person consent (Word, 122KB). Lodgement details on the form.
After you submit your applicationIt normally takes 28 days for us to complete your registration, providing you meet relevant requirements and supply all the information requested on the application form. You should apply for registration at least 28 days before you intend to start fundraising.
You can make an urgent application for your registration to be processed in less than 28 days, but only in special circumstances.
You must provide a statement telling us why your application is urgent.
Application responsesWhen we receive your application, we will send you either:
an acknowledgement letter stating the date your application was received a more detailed letter in response to your application.
If you receive an acknowledgement letter, and 21 days after the date of that letter you have not heard from us again, then you are registered and can proceed with your fundraising appeal. Please note:
you must conduct the appeal as detailed in your application any change to an appeal must be agreed to in writing by Consumer Affairs Victoria.
You may receive a more detailed letter in response to your application, which will do one of the following:
approve the registration approve the registration, but with conditions ask you for more information (you must not start fundraising until the matters raised
have been resolved and you are advised that you have been registered) state that you are not eligible to be registered and cannot conduct any fundraising
appeals.
Appealing a decisionIf you disagree with a decision made by Consumer Affairs Victoria, you can appeal within 28 days to the Victorian Civil and Administrative Tribunal (VCAT).
Registration periodThe normal registration period is three years. To continue fundraising after that date, you will need to renew your registration.
The Director of Consumer Affairs Victoria can approve longer registration periods on a case-by-case basis. To apply, you must state your case against the following points:
whether your fundraising organisation operates in more than one jurisdiction the structure of the organisation (that is, its governance arrangements) the stability of the organisation; for example, how well established and well known it
is whether you are engaged in or proposing long-term projects
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whether your appeal has clearly defined beneficiaries, and the proportion of funds raised that will go to the beneficiaries over the registration period is reasonably predictable.
You should also provide an estimate of the proportion of funds you expect to distribute to beneficiaries over the course of your registration.
HAS YOUR CLUB REGISTERED AS A COMMUNITY & CHARITABLE ORGANISATION?
Declaration as a Community or Charitable Organisation Application Form
How to register (from Victorian Commission for Gambling Regulation website)This package contains the application and information material for approval as a community or charitable organisation to conduct raffles, fundraising events, bingo, trade promotion lotteries or sell lucky envelopes.
Full details available on internet: www.vcglr.vic.gov.auVictorian Commission for Gambling and Liquor Regulation49 Elizabeth Street, Richmond VIC 3121(Hours: 8:30am - 5:00pm) Monday to Friday – closed on public holidaysEmail [email protected] 1300 182 457
Send application to:Victorian Commission for Gambling and Liquor RegulationGPO Box 1988Melbourne Vic 3001or lodge in person at:49 Elizabeth StreetRichmond
Important Information:Under Chapter 8 of the Gambling Regulation Act 2003 (the Act), only organisations which are declared by the Victorian Commission for Gambling and Liquor Regulation (the VCGLR) to be genuine community or charitable organisations can conduct raffles, fundraising events, bingo, trade promotion lotteries or sell lucky envelopes.
What kinds of organisations can be declared?To be declared, an organisation must be conducted in good faith and be established as a not for profit organisation. As well, it must be a community or charitable organisation, a sporting or recreational club or an organisation conducting the activity for the purposes of a political party.
How do I apply?The Lodgement Guide on the website tells you what you need to do to apply to be declared as a community or charitable organisation.
How long does it take to be declared?You should allow at least 28 days for processing of your application. If you have any questions on this matter, or if you are unsure which category best describes your organisation, please contact the VCGLR on 1300 182 457 or by email at [email protected].
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How long is my declaration status valid?If you are declared as a community or charitable organisation by the VCGLR, the declaration will be valid for 10 years from the date of approval unless sooner revoked by the Commission or renounced by your organisation. If your organisation is wound up or does not wish to continue conducting minor gaming activities, you must notify the VCGLR in writing that you renounce your declared status. You will be given the opportunity at that time to renew the Declaration.
Will I need a permit?Once your organisation has been declared, you may need to (refer to website):
apply for a minor gaming permit to conduct raffles, fundraising events or sell lucky envelopes; or
notify that it is intended to commence bingo sessions; or apply for a permit to conduct trade promotion lotteries.
Relevant forms and information sheets for each of the above activities are available on the website, at www.vcglr.vic.gov.au, under “Application Forms”.
False or Misleading InformationIt is an offence under the Act to give information that is false or misleading. If you give false or misleading information, your application may be refused and/or you may be prosecuted and fined up to 60 penalty units (go to www.vcglr.vic.gov.au to confirm the current value of a penalty unit).
Privacy PolicyThe VCGLR is committed to responsible and fair handling of personal information consistent with the Information Privacy Act 2000 and its obligations under the Gambling Regulation Act 2003.
Lodgement GuideTo apply for Declaration as a Community or Charitable Organisation, you need to follow the steps as per the website details www.vcgr.vic.gov.au.
Lions CategoryThe following Category is the one which applies to Lions:-PART A:ORGANISATIONS HAVING A PHILANTHROPIC OR BENEVOLENT PURPOSECategory 8: A recognised Service Club or Association: Apex, Kiwanis, Lions, Rotary or Zonta Club.
Category 8: Required Supporting Documentation is a letter of request from President (or equivalent) on Club letterhead.
Any person or organisation that undertakes fundraising must register as a fundraiser unless they are exempt from registration.
Refer to website for specific details on fundraising activities or exempt activities.
Other resources but not limited to (refer to current website):-Fundraising Act 1998Gambling Regulation Act 2003
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BANK RECONCILIATION INSTRUCTIONS
If you use the Lions book spreadsheet there is a bank reconciliation form provided with it. If not using Lions book spreadsheet there is a separate form available for your use if you are not utilizing a software accounting package.
Concise Procedure1) The cashbook must be written up to date
All cheques written must be entered in the expenditure section. Do not include bills received for which cheques have not yet been written.
Cheques must be raised and written in the cashbook for all expenditure which has been approved, even though the cheque has not been mailed.
All money (including cheques) collected must be entered in the income section, even if it has not been banked.
2) The last available bank statement must be used. The closer the statement date is to the reconciliation date the easier it will be to
reconcile.
An account can be reconciled to any bank statement, but the older the statement the harder the task.
If a reconciliation is attempted to a statement older than a more recent one which has been written up in the cashbook, adjustments which are not included in the standard reconciliation form will need to be made to achieve a reconciled balance. Avoid them, don't do it! Use the last statement received.
If you expect a statement to arrive too close to a meeting to have time for a proper reconciliation, ignore it until next time and use the latest statement you have for which there is enough time to do the job properly.
3) Enter the B/S details from the statement into the cashbook. All bank charges and government taxes and duties are expenses and must be
entered in the expenditure section of the cashbook.
All debits (i.e. deductions or expenses) shown on the bank statement that are not the result of a cheque must be entered in the expenditure section of the cashbook.
Any bank interest received must be entered in the income section of the cashbook.
Show all these entries with "B/S" in the "Cheque Number" or "Receipt Number" column.
4) Check all the bank statement details against the cashbook entries. Check line by line that each debit entry on the bank statement, including all bank
charges and government taxes has a corresponding entry in the cashbook and that the cheques are for the amounts written on the check butts. Place a pencil tick against each item in the cashbook and bank statement and on the cheque butt as they are checked.
Check the income items in the same manner, using the deposit book butts to verify entries.
When you are finished, every line on the bank statement should have a tick. Any unticked line must be double checked and if necessary have appropriate entries made in the cashbook. You cannot advance successfully until this step has been achieved and every line has a corresponding cashbook entry.
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5) Calculate the cashbook balance. Take the balance brought forward at the beginning of the year, ADD the total
income as shown in the cashbook for the year to date and DEDUCT the total expenditure for the year to date to arrive at the account balance according to your cashbook:
BALANCE BROUGHT FORWARD $ADD: INCOME YTD $LESS: EXPENSES YTD $= BALANCE PER CASHBOOK $
"Year to Date" in this sense is the year from its beginning (i.e. 1 July normally) to the reconciliation date (i.e. the date at which you are reconciling the account.).
Normally the reconciliation date will be the last date on which you received or spent money, commonly the date of the last meeting.
6) List and then total all the unpresented cheques (on the reconciliation form.) Unpresented cheques are all those cheques which you have written (issued or not)
which have been entered in the cashbook but have not yet been shown on a bank statement.
All of the cheques you have written in the cashbook which did not receive a tick in step 4 are unpresented cheques.
Early in the year, any unpresented cheques shown in the final accounts for the previous year and that have still not be presented (shown on a bank statement) will need to be added to your list.
7) Reconcile the account cashbook balance to the bank statement balance. Fill in the boxes on the reconciliation form
Most of the totals are already done.
The form repeats the cashbook balance procedure shown in 5 above. This is not essential, but it helps your audience understand what is going on. It would be quite OK to simply show "Balance per Cashbook" as an entry in place of the detail.
"Deposits not shown" is all the money you have banked but which is not shown on the bank statement. Banking should have been done after the statement date (otherwise there might be a bank problem or worse) and you should be able to present valid deposit slip butts to prove the deposits if necessary.
"Money not banked" is any money you are holding which had not been banked but is shown in the cashbook. (Like the Lion Mint money old Jack brought around Friday night). You should also be prepared to verify this money if the need should ever arise.
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GST AND YOUR CLUBS OBLIGATIONS
Lions Clubs Are: Regarded as Not for Profit Organisations by the ATO Are NOT charities or charitable institutions Are Exempt for income tax Are subject to GST legislation
When is your club required to be registered for GST? If your annual turnover is $150,000 or more A club may elect to register for GST even if not required to do so
What if our club is required to register for GST but does not do so? The ATO conducts random Audits to ensure compliance with GST legislation If identified as being non compliant then the club will be liable for all GST
obligations from the date that they were require to be registered Additionally, interest and penalties will apply
Our Club only sells Second Hand Goods Sale of second hand goods are subject to GST You also need to consider your other income sources When all your clubs income (NOT PROFIT) is combined do you exceed the
$150,000 threshold?
Some other Income Source that are Subject to GST: Dinner Meetings Raffles Sausage sizzles Sale of Christmas cakes/puddings Sale of Mints Commercial Rental income Hiring out of premises
Should we register for GST? Each club needs to consider all its income sources on an individual basis and
decide if they are required to be registered or not If your club has other activities and needs to register for GST you will also need to
consider the most appropriate structure for your club before registering
Structure options available to non profit organisations when registering for GSTWhen operating through multiple structures (eg Op Shop) you have the choice to:
Combine all activities under one registration or Choose to register the other activity separately (must meet certain criteria)
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What are the criteria to be able to register the other activity separately? The main organization must be registered and remain registered for GST The other activity must register separately and hold its own ABN The other activity must maintain an independent system of accounting The other activity must be separately identified from the main organization by its
location activities
Other activities – other things to consider… Where the other activity’s turnover is less than $150,000 it may choose not to
register for GST When the organization makes a choice to treat the other activity as a non-profit
sub-entity, it cannot revoke that choice for 12 months There cannot be a further change to treatment within 12 months of the revocation
My club needs to register for GST, what are our obligations after we register?You will need to:
Provide Tax Invoices for supplies of goods and services Ensure Tax invoices are obtained when making purchases or paying for any
services Keep complete records of all transactions to properly account for GST Within 21 days after the end of the tax period
- Lodge your GST return (Business Activity Statement or BAS) with the ATO- Pay any amounts due to the ATO
Sources of further Information: GST concessions for non-profit organisations
http://www.ato.gov.au/business/content.asp?doc=/content/33844.htm
GST tips for non-profit organisationshttp://www.ato.gov.au/nonprofit/content.asp?doc=/content/00161180.htm
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GST FLOWCHART
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AUSTRALIAN GOVERNMENT’S GST & FBT GUIDELINES
The Australian Government’s GST & FBT Guidelines – Not for Profit Entities
Non-Profit News Service No. 0325 - 2011-12 Budget: Measures relevant to non-profit organisations The Australian Government announced several measures in the 2011-12 Budget that are relevant or may be of interest to non-profit organisations.
Not-for-profit sector reforms - Australian Charities and Not-for-profits Commission - establishment The Government will provide $53.6 million over four years for the establishment of a new independent statutory agency, the Australian Charities and Not-for-profits Commission (ACNC), by 1 July 2012 and related structural changes required to the Australian Taxation Office (ATO).
An implementation taskforce (headed by the expected Commissioner of the ACNC) will also be set up in Treasury from 1 July 2011 to ensure the ACNC is ready for operation by 1 July 2012.
The Commissioner of the ACNC will be appointed by the Government and report to Parliament through the Assistant Treasurer. The Commissioner will have sole responsibility for determining charitable, public benevolent institution, and other not-for-profit status for all Commonwealth purposes. The ACNC will also initially be responsible for providing education and support to the sector; implementing a 'report-once use-often' general reporting framework for charities; and implementing a public information portal by 1 July 2013.
The measure is expected to result in additional tax revenue of $41.0 million over four years as a result of increased compliance activity to ensure that not-for-profit tax concessions are used only as intended.
Not-for-profit sector reforms - better targeting of not-for-profit tax concessions The Government will reform the tax concessions provided to not-for-profit (NFP) entities to ensure they are targeted only at those activities that directly further a NFP's altruistic purposes. The new arrangements will commence on 1 July 2011 and will initially affect only new unrelated commercial activities that commence after 10 May 2011.
Under this measure, the NFP income tax concessions will only apply to profits generated by unrelated commercial activities that are directed back to a NFP entity to carry out its altruistic work. This means NFP entities will pay income tax on profits from their unrelated commercial activities that are not directed back to their altruistic purpose (that is, the earnings they retain in their commercial undertaking).
NFP entities, in respect of their unrelated commercial activities, will also not have access to the fringe benefits tax exemptions or rebate, goods and services tax concessions, or deductible gift recipient support in relation to those activities.
Commercial activities that further a NFP entity's altruistic purposes, and small-scale and low-risk unrelated commercial activities, will not be affected by the reforms.
NFP entities with existing unrelated commercial activities will initially be able to continue to use their tax concessions to support these activities. The Government will consult on transitional arrangements for these existing activities, with the intention of phasing these out over time.
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NFP entities that have entered into a government service delivery contract as at 10 May 2011 will be allowed to use their tax concessions in support of that contract.
Not-for-profit sector reforms - introducing a statutory definition of 'charity' The Government will consult on and introduce a statutory definition of 'charity' for all Commonwealth laws to take effect from 1 July 2013. It will be based on the 2001 Report of the Inquiry into the Definition of Charities and Related Organisations, taking account of the findings of recent judicial decisions, such as Aid/Watch Incorporated v. Commissioner of Taxation. This measure is not expected to have an impact on revenue.
The Government will also consult with the states and territories with the intention of developing and introducing a definition of 'charity' that can be adopted by all jurisdictions. The adoption of a consistent definition across all jurisdictions would considerably assist the sector.
The Government will provide the proposed Australian Charities and Not-for-profits Commission with $2.9 million over four years to develop new guidance for the sector, implement system changes, and re-assess the charitable status of entities on the basis of the new statutory definition.
This measure is part of the Government's commitment to Not-for-profit sector reforms, which aim to deliver smarter regulation, reduce red tape and improve transparency and accountability of the sector.
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GST ADMINISTRATION ACCOUNT Lions Clubs of Australia
Administration Transactions Category GST Status
INCOME
Club & District Dues(a) Dues - relating to period 1st July 2000 GST-free supply No GST charged on supply.
MD201 Dues(a) Dues - relating to period 1st July 2000 Taxable Supply Charge GST on supply.(b) Life Dues – paid on or after 2nd Dec 1998 Taxable Supply Charge GST on supply.
International Dues(a) Dues - relating to period 1st July 2000 GST-free supply No GST charged on supply.(b) Life Dues – paid on or after 2nd Dec 1998 GST-free supply No GST charged on supply.
Dinner Meetings Taxable Supply Charge GST on supply
Raffles Taxable Supply Charge GST on supply
Donations GST – free supply No GST charged on supply
EXPENSES
Badges & Life Membership Creditable acquisition Where GST included in price Claim ITC
Bank Charges Input Taxed No GST charged No ITC entitlements
Bank Merchant Fees Input Taxed Claim ITC
Club Bulletin Expenses Creditable acquisition Where GST included in price Claim ITC
Dinner Meetings Creditable acquisition Where GST included in price Claim ITC
MD201 Dues
(a) Dues - relating to period 1st July 2000 Creditable acquisition Where GST included in price Claim ITC(b) Life Dues – paid on or after 2nd Dec 1998 Creditable acquisition Where GST included in price Claim ITCDistrict Dues(a) Dues - relating to period 1st July 2000 GST Free No GST charged No ITC entitlements(b) Life Dues – paid on or after 2nd Dec 1998 GST Free No GST charged No ITC entitlements
International Dues(a) Dues - relating to period 1st July 2000 GST Free No GST charged No ITC entitlements(b) Life Dues – paid on or after 2nd Dec 1998 GST Free No GST charged No ITC entitlements
Insurance paid to MD201 Creditable acquisition Where GST included in price Claim ITC
Insurance paid to District GST Free No GST charged No ITC entitlements
Insurance paid to International GST Free No GST charged No ITC entitlements
Presentation & Tributes Creditable acquisition Where GST included in price Claim ITC
Postage & Telephone Creditable acquisition Where GST included in price Claim ITC
Printing, Stationary & Promotion Creditable acquisition Where GST included in price Claim ITC
Software Creditable acquisition Where GST included in price Claim ITC
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GST ACTIVITY ACCOUNT Lions Clubs of Australia
Activity Transactions Category GST Status
INCOME
Australia Day activities Taxable supply Charge GST on Supply
Car Parking Taxable supply Charge GST on Supply
Car Washing Taxable supply Charge GST on Supply
Fire Wood Taxable supply Charge GST on Supply
BBQ’s Taxable supply Charge GST on Supply
Food Stalls Taxable supply Charge GST on Supply
Fun Run’s Taxable supply Charge GST on Supply
Income from other fundraising Activities Taxable supply Charge GST on Supply
Bank Interest Input Taxed supply No GST charged on Supply
Donations GST-free supply No GST charged on Supply
Raffles Taxable supply Charge GST on Supply
Sales Christmas Cakes & Puddings Taxable supply Charge GST on Supply
Sales – Lions Mints Taxable supply Charge GST on Supply
EXPENSES
Bank Charges Input Taxed No GST charged No ITC entitlements
Bulletin, Printing & Stationary Credit acquisition Where GST included in price Claim ITC
Expenses – paid in relation to providing, fundraising activities (eg hire of equipment) and prizes
Creditable acquisition Where GST included in price Claim ITC
Donations GST Free No GST charged No ITC entitlements
MD201 Dues(a) Dues - relating to period 1st July 2000 Creditable acquisition Where GST included in price Claim ITC(b) Life Dues – paid on or after 2nd Dec 1998 Creditable acquisition Where GST included in price Claim ITC
District Dues(a) Dues - relating to period 1st July 2000 GST Free No GST charged No ITC entitlements(b) Life Dues – paid on or after 2nd Dec 1998 GST Free No GST charged No ITC entitlements
International Dues(a) Dues - relating to period 1st July 2000 GST Free No GST charged No ITC entitlements(b) Life Dues – paid on or after 2nd Dec 1998 GST Free No GST charged No ITC entitlements
Christmas Party Creditable acquisition Where GST included in price Claim ITC
Storage Creditable acquisition Where GST included in price Claim ITC
Purchases – Christmas Cakes & Puddings Creditable acquisition Where GST included in price Claim ITC
Purchases – Lion Mints Creditable acquisition Where GST included in price Claim ITC
Raffle Costs Creditable acquisition Where GST included in price Claim ITC
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GST ACTIVITY ACCOUNT Lions Clubs of Australia
Activity Transactions Category GST Status
Regional picnic & games expenses Creditable acquisition Where GST included in price Claim ITC
Supplies & Equipment Creditable acquisition Where GST included in price Claim ITC
Travel - Domestic Creditable acquisition Where GST included in price Claim ITC
Travel – International Entitlements GST Free No GST charged No ITC entitlements
Food – General - Processed Creditable acquisition Where GST included in price Claim ITC
Food – General - UnProcessed GST Free No GST charged No ITC entitlements
Accommodation / Rent - Residential Input Taxed No GST charged No ITC entitlements
Accommodation / Rent - Commercial Creditable acquisition Where GST included in price Claim ITC
Equipment Hire Creditable acquisition Where GST included in price Claim ITC
Hire Purchase of Equipment Input Taxed No GST charged No ITC entitlements
Purchase of Equipment Creditable acquisition Where GST included in price Claim ITC
Store of Equipment Creditable acquisition Where GST included in price Claim ITC
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SAMPLE FORMS
FORM 1: CHEQUE REQUISITION
Lions Club Of _ _ _ _ _ _ _ _ _ _ _ _
CHEQUE REQUISITION
Pay from A/C: Activities Admin Other Other Other
Payee: Date:
Cheque No:
Amount $:
Details:
Requested by:
FORM 2: DEPOSIT FORM
Lions Club Of _ _ _ _ _ _ _ _ _ _ _ _
DEPOSITS
Pay to A/C: Activities Admin Other Other Other
Received From: Date:
Cheque No:
Amount $:
Details:
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FORM 3: MEETING MONIES
May be Used at Meetings to Record Money In & Out – can include name of each member
Lions Club Of _ _ _ _ _ _ _ _ _ _ _ _MEETING RECEIPTS
Meeting Date:
ADMINISTRATION ACTIVITIES
Members Names P Meals Dues Other Mints Cakes Details / Notes
Totals $
Fines $
Raffles $
Other Receipts & Notes:
Received the amounts as detailed above: ________________Treasurer Date: ___/___/___ Entered to cashbook(initial box at right)
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FORM 4: BANK RECONCILIATION
Lions Club of _________________________________
BANK RECONCILIATION FOR__________________ ACCOUNT
AT (DATE) ________________________
BALANCE Brought Forward 1 JULY_______ $Add: INCOME YTD $
Deduct: EXPENDITURE YTD $= SURPLUS (DEFICIENCY) $
BALANCE PER CASHBOOK $
BALANCE PER BANK STATEMENT No. of $ Plus: Deposits not shown $
Cash at hand not banked $$
Less Unpresented cheques per list $= BALANCE PER BANK STATEMENT $
List of UNPRESENTED CHEQUES:Cheque Date Cheque issued to Cheque Amount
UNPRESENTED CHEQUES TOTAL $
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APPENDIX 1: MULTIPLE DISTRICT 201 MAP
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APPENDIX 2: DISTRICT 201V5 ORGANISATIONAL CHART
APPENDIX 3: RISK ANALYSIS
Assessing the risk is a simple 4 step process that needs to be carried out separately
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for each and every project or activity, and the assessment needs to acknowledge the capabilities of the people involved in the project eg the age and dexterity of the people. You may need to assess the risk differently for different age people.
Given that Lions Insurance is more expensive for Lions over 75 and there is no insurance available to Lions over 85 years then the risk analysis must separate out and treat specifically the risks to older Lions.
Once you have assessed the risk and generated a risk score, undertake the appropriate level of amelioration of the risk.
RISK ANALYSISStep 1 – Identify the risks
Analysis the activity or project and identify any risks, however unlikely or simple, that could arise with the project.
Step 2 – determine the frequency
For each individual risk for the project or activity, assess how likely the risk is to actually occur using the scale below. For the frequency use whole numbers only.
Frequency Description1 Occurs no more than once every 10 years2 Occurs no more than once every 5 years3 Occurs no more than once a year4 Could occur each time the project or activity is run5 Likely to occur each time the project or activity is run
Step 3 – Determine the consequence
For each individual risk for the project or activity, assess the consequence should the risk actually occur. For the consequence use the table below and use whole numbers only. Assessment should be the worst possible outcome of the risk eg for tripping over a cord the consequence should be based on the assumption of broken bones.
Consequence Description1 Very minor – no interruption to activity2 Minor – eg persons affected need minor first aid treatment.
Little interruption to project or activity3 Moderate – eg persons affected cannot continue with
project or activity – Person needs first aid or medical attention. Project can continue
4 High – eg person needs hospitalization or serious medical treatment. Project or activity has to be stopped.
5 One or more deaths
Step 4 – Determine the risk score
Risk score = Consequence score + Frequency scoreFor example: frequency of 1 and consequence of 2 gives a risk score of 1+2 = 3
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Risk Scoring1-3 Take steps to minimize or eliminate the risk eg remove
tripping hazards4-6 Take steps to minimize or eliminate the risk eg remove
tripping hazards. Continually monitor and record any occurrences of the risk and consequences. Appoint a risk manager to the project with the authority to terminate the project or activity
7-8 Redesign the activity or project to remove or reduce the risks. Do not run the project or activity until the risks have been eliminated or reduced to an acceptable level.
>8 Abandon the activity or project or ensure that the people at risk in the project do not take part eg older people do not lift weights or go into areas or activities that require agility that they may not have.
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APPENDIX 4: NEW MEMBER INDUCTION CEREMONY
Lions Induction Ceremony
We are about to begin the ceremony which will welcome new members to the Lions
Club of _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ and Lions Clubs International.
This is a most important occasion for the new members and the club and I am honoured to have been asked here tonight.
Secretary _ _ _ _ _ _ _, could you bring forward the candidates and the sponsors please?
Secretary _ _ _ _ _ _ _, has the board of Directors approved the applications of the candidates for induction as members of this club?
I express our pleasure that you have accepted the invitation to become members of this club.
Lions Clubs – a Potted History
Lions was started in Chicago Illinois in 1917 under the leadership of our founder Melvin Jones. It quickly expanded into Canada and Mexico and then other countries.
The first club in Australia was formed in Lismore in 1947 by Bill Tresise.
Today, we have 1.4 million lions in 210 different countries. In Australia we have over 1200 clubs and 27,000 Lions. In our District we have 68 Clubs and 1353 members.
The Lions Club of _ _ _ _ _ _ _ _ _ _ _ _ has a proud history of service having
chartered on _ _ / _ _ / _ _. It is a very successful club within the local community and the wider community of Lions.
I am positive that these members will do their best to make you welcome.
Becoming a Lion signifies your acceptance that you will embody the purposes and ethics of Lions Clubs International,
and at this stage I would ask _ _ _ _ _ _ _ _ to read the ethics.
Since you have expressed a desire to affiliate with this club and Lions Clubs International, I will now administer the oath of membership and ask that you respond to my words with a simple “I will or I do”.
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In the presence of its members, do you hereby accept membership in the Lions Club
of _ _ _ _ _ _ _ _ _ _ _ _ _ _ _, knowing that such membership obliges you to participate in the functions of the club?
I DO
To the best of your ability, will you abide by the Lions code of ethics, attend regular club meetings, accept such assignments and tasks that are given to you, so you can contribute your share to the Club, the District and Lions Clubs International?
I WILL
Your sponsor _ _ _ _ _ _ _ _ _ _ _, will now present you with the Lion’s badge which signifies your membership.
AFFIX lapel badge
I would now like your sponsor _ _ _ _ _ _ _ _ _ _ _, to respond to my words with a simple I WILL as I outline the many obligations of a sponsor.
_ _ _ _ _ _ _ _ _ _ _, it is your responsibility as a sponsor to:
Make _ _ _ _ _ _ _ _ _ _ _ _ _ _, feel welcome and ensure that he/she is introduced to all members.
Provide _ _ _ _ _ _ _ _ _ _ __ _ _, with information about the club, its board, its constitution and by-laws.
Ensure that assignments are given quickly, enabling _ _ _ _ _ _ _ _ _ _ _ _ _ to become an active Lion.
Be ready to assist _ _ _ _ _ _ _ _ _ _ _ _ _ _, in any way, regarding club matters and assist him/her to develop into an outstanding Lion.
_ _ _ _ _ _ _ _ _ _ _, will you accept this responsibility?
I WILL
On behalf of the Club, I now present you with your official certificate of membership, your name badge and a new member’s kit.
We are all proud and happy to welcome you as a new member of the Lions Club of
_ _ _ _ _ _ _ _ _ _ _ _ _, so _ _ _ _ _ _ _ _ _ _, please wear your badge with pride.
All members are now welcome to come up and greet _ _ _ _ _ _ _ _ _ _ _
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APPENDIX 5: YOUTH OF THE YEAR PLANNER
(YOTY Pt 1 July – December)July August September October November December
Prepare yourself for the coming Lions Year.
Set your goals for the Youth of the Year
If new to the portfolio, talk to the previous Chairperson. Obtain all manuals and supplies from previous chairperson.
Communicate with the District Chairperson and ensure you know what the key dates (eg District Final and National Final and the locations) are known to you.
READ THE YOTY MANUAL
Contact local schools through the Principals and arrange to discuss YOTY.
Suggest appointment of a contact staff member for YOTY.
Register Club’s entry with District Chairperson.
When Club Final scheduled for Pre-Xmas:
REFER TO YOTY MANUAL
Start organisation
Order Club supplies pens / bannerettes / badges from Lions On-Line ShopWhen Club Final scheduled for Post-Xmas:See Part 2 of this planner
Work with school contact staff and recruit participants – may involve a presentation to interested students about YOTY and the goals.
When Club Final scheduled for Pre-Xmas:(Timing depends on local needs)Planning:1 Organise and brief judges (including one reserve judge)2 Confirm date, venue, time3 Organise pre-judging venue4 Whip up Club support
When Club Final scheduled for Post-Xmas:Advise District YTY and Zone Chairperson of the Club Final date
REFER TO YOTY MANUALMeet with students and ensure that entry form is fully filled out
Meet with Judges. Discuss& prepare questions alsoprovide contestant information to judges
Invite parents, teachers and community leaders
Notify Zone Chairperson of Club Winner and forward completed Club Winner Form to Zone Chairperson.
When Club Final scheduled for Post-Xmas:
Continue working with local schools. Obtain entrants’ names
Meet entrants to encourage them to prepare over Xmas
REFER TO YOTY MANUALMeet with students and ensure that entry form is fully filled out
Meet with Judges. Discuss& prepare questions alsoprovide contestant information to judges
Invite parents, teachers and community leaders
Notify Zone Chairperson of Club Winner and forward completed Club Winner Form to Zone Chairperson.
When Club Final scheduled for Post-Xmas:
Continue working with local schools. Obtain entrants’ names
Meet entrants to encourage them to prepare over Xmas
Ensure any incomplete details or actions are completed
Keep in mind that your Club Final will take place after Xmas – in late January / February/ early March - and ensure all arrangements are in place.
Keep your Zone Chairperson informed at all times
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(YOTY Pt 2 January – June)January February
(Schools resume)
March April May June
If possible, obtain entrants from the schools in the October/November period. (ie before students leave school for exams)
Organise supplies of merchandise if needed.
Prepare for Club FinalREFER TO YOTY MANUAL
Ensure you know the deadline for Club Judging
Organise judges (including one reserve judge)
Confirm date, venue and time to ALL relevant people
Organise pre-judging venue
Whip up club support
Prepare for Club Final (Refer to Manual)
Meet with students and ensure that entry form is fully filled out.
Meet with Judges. Discuss& prepare questions alsoprovide contestant information to judges
Invite parents, teachers and community leaders
Notify Zone Chairperson of Club Winner and forward completed Club Winner Form to Zone Chairperson.
Attend Zone Final. Ensure support from Club members
If the Zone Winner is your candidate, keep Club support at a high level at District and Region Final.
Zone Final (if required)Date:Place:Time:
District Final:Date:Place:Time:
IMPORTANTPlease encourage Club members to continue to support the project throughout each stage. This is vital as it shows the young people that Lions care and support them. They - and their schools – will, in turn, support us in the future.
State Final usually first or second Saturday in April. Record the details:Date:Place:Time:
Location for following year will be announced after meeting of District Chairpersons following the State Final.
Location by rotation amongst the Districts.
National Final is held at Multiple District 201 Convention
Club to make decision to participate / not participate in YOTY for the next year.
If yes, appoint a YOTY Chairperson for the upcoming year. This may be the current Chairperson or a new nominee.
Gather up all records and materials belonging to the Youth of the Year Project.
Conduct a review of process and identify areas which can be improved
Record details of process & review and prepare to hand them over to the incoming YOTY Chairperson.
If the incoming YOTY Chairperson is new to the role, provide a detailed briefing when conducting handover.
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APPENDIX 6: AWARDS / RECOGNITION
There is perhaps no greater reward for a Lion's service than a simple ‘thank you,’ sincerely expressed.
However there are also many member, club and district recognitions/awards etc as per the MD 201 website www.lionsclubs.org.au/members/awards/.
At every level of Lions there are recognition opportunities to show appreciation for the effort shown by individual members, clubs or people/organisations external to Lions.
In addition there are a number of Lions Foundations and Institutes which make available plaques and certificates in return for donations on behalf of individual members, with the funds used to support the various worthwhile causes. In MD201 these are regarded as Recognitions rather than as Awards and we’ve listed a few of the main ones below.
In most cases the funds donated are undesignated and used to assist in programs involving Sight, Youth, Measles, Humanitarian Needs, Disaster or Area of Greatest Need in relevant regions like international, national or state/territory.
Award Name Cost FAQs & Website
Melvin Jones Fellow (MJF) & (PMJF) US$1,000.00 International - established in recognition of the Lions International founder Melvin Jones
James D. Richardson Honour Award A$500.00 National - named after James D Richardson BEM who in 1958 was the first Australian to serve as a Director on the International Board of Directors
Ian M. Stockdale Humanitarian Award $1,000.00 National – recognizing Past International Director Ian Stockdale MBE, co-founder of Lions Licola Wilderness Village who devoted his life to ensuring a bright future for others
William R. Tresise Fellow Award $2,000.00 National – established to acknowledge the founder of Lionism in Australia
Community Service Award A$250.00 National – Ability for Clubs to acknowledge members of the community or organisations that have supported their club or undertaken activities in their area worthy of recognition.
Australian Lions Children’s Mobility Foundation Awards
ALCMF Platinum
ALCMF Gold
ALCMF Silver
ALCMF Bronze
Barry J Palmer Recognition
Mary Jamieson Recognition
$15,000
$10,000
$5,000
$2,000
$1,000
$500
National – different levels of donations to assist with helping challenged children be as independently mobile and upright as possible
Dr Harry Jenkins Fellowship Award $1,000 The Australian Lions Drug Awareness Foundation (ALDAF) issues the Dr Harry Jenkins Fellowship as a means of recognising outstanding service especially to ALDAF programs
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Award Name Cost FAQs & Website
James McLardie Award $500 The Australian Lions Drug Awareness Foundation (ALDAF) issues the Dr Harry Jenkins Fellowship as a means of recognising outstanding service especially to ALDAF programs
Neil Williams Memorial Award $ Previously issued by Australia Lions Childhood Cancer Research Foundation - not available
Win Tyquin Award $500 An attractive, free-standing glass award with Donor details and the recipient’s name and the month awarded elegantly laser-etched on the award – from the Lions Spinal Cord Fellowship Appeal
Dr Bob Coulthard Recognition Award $1,000 In honour of Dr Bob Coulthard’s contribution to Lions eye Health Program (LEHP) and all sight related programs - from LEHP Australia
National Honours Advisory Committee The Goal and Role of Australian Honours Advisory Committee are to increase the number and level of recognition of deserving Australians receiving the Order of Australia Awards.
To promote the Order of Australia Awards System throughout the Multiple District as an appropriate way to obtain community recognition of the outstanding service.
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APPENDIX 7: LIONS ABBREVIATIONS
Abbreviation Description
ALCMF Australian Lions Children’s Mobility Foundation
ALDAF Australian Lions Drug Awareness Foundation
ALF Australian Lions Foundation
ALPTC Australian Lions Pin Trading Club
ALQYF Australian Lions Quest Youth Foundation
CC Council Chairman (Chairman of the MD Governors & Council)
PCC Past Council Chairman
Cab Sec Cabinet Secretary
Cab Treas Cabinet Treasurer
RBL Rules & By-Laws
CERA Centre for Eye Research Australia
Districts MD 201 (Australia)
W1, W2 (Western Australia)
C1, C2 (South Australia & Northern Territory)
V1-4, V3, V4, V5, V6 (Victoria)
N1, N2, N3, N4, N5 includes Norfolk Island (NSW)
Q1, Q2 includes PNG, Q3, Q4 (Queensland)
DC District Chairman
DG District Governor
DGE District Governor Elect
PDG Past District Governor
ID International Director
PID Past International Director
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Abbreviation Description
IPDG Immediate Past District Governor
IP International President
PIP Past International President
IPIP Immediate Past International President
LCI Lions Clubs International
LCIF Lions Clubs International Foundation
LEHP Lions Eye Health MD Program
LIONS Liberty, Intelligence, Our Nations Safety
MD Multiple District
MJF Melvin Jones Fellow(ship)
PP Past President
RC Region Chairman
SAA Sergeant at Arms
Sight First II LCIF Sight program to eradicate preventable blindness world wide
The Lion Official magazine of the Lions Organisation
VDG Vice District Governor
VDGE Vice District Governor Elect
YOTY Lions Youth of the Year Quest
VLF Victorian Lions Foundation Inc
ZC Zone Chairman
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APPENDIX 8: LIONS PURPOSES & ETHICS
LIONS PURPOSES
To provide an administrative structure with which to advance the Purposes of Lions Clubs International in this District.
To create and foster a spirit of understanding among the peoples of the world.
To promote the principles of good government and good citizenship.
To take an active interest in the civic, cultural, social and moral welfare of the community.
To unite the members in the bonds of friendship, good fellowship and mutual understanding.
To provide a forum for the open discussion of all matters of public interest provided, however, that partisan politics and sectarian religion shall not be debated by Club Members.
To encourage service-minded people to serve their community without personal financial reward and to encourage efficiency and promote high ethical standards in commerce, industry, professions, public works and private endeavours.
LIONS CODE OF ETHICS
To show my faith in the worthiness of my vocation by industrious application to the end that I may merit a reputation for quality of service.
To seek success and to demand all fair remuneration or profit as my just due, but to accept no profit or success at the price of my own self-respect lost because of unfair advantage taken or because of questionable acts on my part.
To remember that in building up my business it is not necessary to tear down another’s; to be loyal to my clients or customers and true to myself.
Whenever a doubt arises as to the right or ethics of my position or action towards others, to resolve such doubt against myself.
To hold friendship as an end and not a means. To hold that true friendship exists not on account of the service performed by one to another, but that true friendship demands nothing but accepts service in the spirit in which it is given.
Always to bear in mind my obligations as a citizen to my nation, my state, and my community, and to give them my unswerving loyalty in word, act, and deed. To give them freely of my time, labor and means.
To aid others by giving my sympathy to those in distress, my aid to the weak, and my substance to the needy.
To be Careful with my criticism and liberal with my praise; to build up and not destroy.
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