Transcript Slide 1

2015 Public Sector
Application Training
Dallas Fort Worth Metroplex
Combined Federal Campaign
State Employee Charitable Campaign
Dallas City Charitable Giving Campaign
CFC Application Timeline
March 20 – Deadline for 2014 Federation
application
March 20 – Deadline for 2014 Independent
application
April 30 – Deadline for LFCC to notify local
organizations of eligibility decisions
June 5 – Deadline for decisions by LFCC on all
local organization appeals
July 31 – OPM completion of local appeal
reviews
SECC Application Timeline
March 20 – Deadline for 2014 local application
April 8 – Local Employee Committee meeting to
decide eligibility
April 16- Local approval/denial letters mailed to
organizations
May 8 – Local Appeals due to State Campaign
Manager (Austin)
Review Process
Completeness Review
• Initial review of applications regarding
administrative oversights
• CFC/SECC Staff DO NOT make eligibility
decisions, ONLY conduct the initial
administrative review for completeness
• CFC/State staff will contact for corrections to
be made
• Federal/State employees review
applications for approval/denial.
CFC Application Page
• Include five-digit code, if participated in 2014 CFC
• Organization address must be a physical mailing
address. No P.O. Boxes
• Contact info may include P.O. Boxes
SECC Application
• Primary Contact is entered into database for future
contacts.
• Organization address must be a physical mailing address.
• Fundraising and Administrative Costs (FRA) should be
rounded to the nearest decimal. (ex. 15.74%); cannot
exceed 25%
• Description of Services must be 25 words or less. This is
the material printed in the donor brochure. Each part of a
hyphenated term will count as a separate word.
• Category of Services
CFC Certification Local Presence
Substantial local presence is defined as:
Staffed facility, office or portion of a residence
dedicated exclusively to that organization,
available to members of public seeking its
services or benefits. Facility must be open at
least 15hrs a week and have a telephone
dedicated exclusively to that organization.
CFC Certification Local Presence
SECC Health & Human Service Statement
• WHO received the service, benefit, or
assistance
• WHAT the service, benefit, or assistance is
• WHEN it was delivered
• WHERE it was delivered
CFC Certification Local
SECC Health & Human Service Statement
• Hours of Operation
• Location – County/State
• 2014-Human Health and Welfare Services
CFC Certification Local Presence
SECC Health & Human Service Statement
Factors OPM/LFCC/LEC will consider:
– Nature and extent of the service, benefit,
assistance, or program activity
– Frequency, continuity, and duration of
services
– Impact on, or benefit to, beneficiaries
– Number of beneficiaries
CFC Certification Local Presence
SECC Health & Human Service Statement
Applicants should avoid…
– Generalized statements
– Listing “offered” services
– Listing location of members, affiliates, or
board members
– Listing the residences of visitors to a
facility
CFC Certification Local Presence
SECC Health & Human Service Statement
Applicants should avoid…
– Listing services provided by the service
recipient
– Information disseminated by USPS or
Internet
– Repetitive text
– Fundraising activities as a service
CFC Certification Local Presence
Examples of Qualifying CFC Attachment A
Texas
Dallas, November 1-3, 2014 ABC Charity conducted a
national conference on cancer research and
treatment in Dallas. ABC Charity staff made
presentations on new research, provided advocacy
training to attendees, and facilitated a discussion
between policymakers and medical researchers. 120
healthcare industry professionals attended the
three-day conference
SECC Certification
Secretary of State Letter
Include a copy of the organization’s Secretary of State
letter as ATTACHMENT A.
 Applicant organization is organized for charitable
purposes under the Texas Non-Profit Corporation
Act, Tex. Rev. Civ. Stat. Ann. Art 1396-1.01 et seq.
and its subsequent amendments, or holds a
certificate of authority issued under the Act. Tex.
Gov’t Code Ann. Section 659.131(2)(A).
 Also accepted:
 Articles of Incorporation or Certificate of Authority
CFC/SECC Certification
IRS Determination Letter
Include a copy of the most recent IRS determination
letter as ATTACHMENT B.
 Must be 501(c)(3) tax-exempt organization
 If name on IRS letter, IRS Form 990, or audit is
different from applicant, official documentation
from IRS or state government must be included
CFC/SECC Certification
IRS Determination Letter
Bona-Fide Chapters and Affiliates of a Parent
Organization
Include certification from CEO or equivalent
verifying applicant is in good standing with
parent and is covered by parent’s 501(c)(3)
determination, IRS Form 990 and audited
financial statements
CFC Certification #3
Affiliation Status
Choose one of three options:
• “I certify the organization named in this
application is not part of a group exemption”;
 Name and EIN on IRS Determination letter will be unique
• “I certify the organization named in this
application is part of a group exemption”;
 Name may or may not be unique
 Organizations using this certification will have an EIN different from the EIN on
the national group exemption letter
 Must have certification letter from national organization dated on or after Oct.
1, 2013
• “I certify the organization named in this
application is a bona-fide chapter or affiliate
which operates under a national organization’s
single corporate tax-exemption.”
 Name and EIN will be the same as national
 Must provide certification letter from national dated on or after Oct. 1, 2013
CFC Certification #4
“I certify the organization named in the application is a
human health and welfare organization providing
services, benefits, or assistance to, or conducting
activities affecting human health and welfare.”
2014 human health/welfare services must be
identified in Attachment A
CFC Certification #5
Choose one of three options:
• Revenues over $250,000:
 accounts for its funds on the accrual basis in
accordance with generally accepted accounting
principles (GAAP); and,
 has an audit annually by an independent certified
public accountant in accordance with generally
accepted auditing standards (GAAS).
 Submit audit for FYE June 30, 2013 or more recent
 If using national organization information, provide
certification from CEO of affiliated national
organization for FYE June 30, 2013 or more recent
CFC Certification #5
• Revenues between $100,000 and $250,000:
 accounts for its funds on an accrual basis in accordance
with generally accepted accounting principles (GAAP);
and,
 audited annually by an independent certified public
accountant in accordance with generally accepted
auditing standards (GAAS).
 Do not need to provide audit, but must be available
if requested by LFCC/OPM/LEC
• Revenues under $100,000:
 Must provide pro-forma 990,
 No audit required
CFC Certification #5: Attachment C
• Audit must cover the fiscal period ending on or
after June 30, 2013 (18 months prior to January
2015) and match IRS 990 submitted
• Audit must state organization accounts for its
funds in accordance with generally accepted
accounting principles (GAAP) and it was audited
in accordance with generally accepted auditing
standards (GAAS)
“except for” statements may cause denial
• Audit report must be signed, dated and be on the
audit firm’s letterhead
CFC Certification #6-Attachment D
SECC Attachment C
Two options:
Option 1
• “I certify the organization named in this
application prepares and submits to the IRS a
complete copy of the organization’s IRS Form
990.”
 Include a copy of the complete IRS Form 990 for a
period ending no later than 18 months prior to
January 2015, including signatures in the box
marked “Signature of Officer”
CFC Certification Statement #6
Option 2
• “I certify the organization named in this
application is not required to prepare and
submit an IRS Form 990 to the IRS.”
 Include a pro forma IRS Form 990: Part I
(Summary), Part II (Signature Block), Part VII
(Compensation sections A and B) (this section not
required for SECC), Part VIII (Statement of
Revenues), Part IX (Statement of Functional
Expenses), and Part XI (Financial Statements and
Reporting).
CFC Certification #7
SECC: Application Page
Regulatory Formula:
In Part IX (Statement of Functional
Expenses, ADD Line 25, Column C to the
amount in Line 25, Column D. Divide the
sum by Part VIII (Statement of Revenue,
Line 12, Column A (Total Revenue).
• The regulatory formula must be used. No
other calculations/methods are allowed
• SECC requires 2 decimal points
CFC Certification #8
“I certify that an active and responsible
governing body, whose members have no
material conflict of interest and a majority of
whom serves without compensation, directs
the organization named in this application.”
• The number of voting members on page 1 must be equal to
or less than the number of individuals identified as a
director or trustee in Part VII (see CFC Memo 2010-5).
• If page 1 lists more voting members than are listed in Part
VII, the organization must either provide an explanation of
the difference or submit an amended IRS Form 990
• An organization’s IRS Form 990 that does not include a
complete list of the officers, Board of Directors, trustees
and key employees, and their compensation, if any, is
incomplete and will result in a denial. Uncompensated
members must have a -0- in the compensation column
CFC Certification #8
CFC Certification #8
CFC Certification #9
Sale/Lease of Contributor Information
SECC Certification#8
“I certify the organization named in this application prohibits the
sale or lease of CFC contributor lists.”
– Donor names and addresses may be used to acknowledge the contribution.
CFC regulations prohibit the sale or lease of this information
SECC Certification 8–
Applicant organization’s fund-raising practices are truthful and
consumer-oriented, clearly identify and distinguish communitybased organizations from statewide and international
organizations, and ensure protection against: unauthorized use of
a list of contributors to the organization; payment of commissions,
kickbacks, finder fees, percentages, bonuses, or overrides for fundraising; mailing of unordered merchandise or tickets with a
request for money in return; and general telephone solicitation of
the public. Tex. Gov’t Code Ann. Section 659.149.
CFC Certification Statement #10
“I certify the organization named in this
application conducts publicity and promotional
activities based upon its actual program and
operations, these activities are truthful and
non-deceptive, include all material facts, and
make no exaggerated or misleading claims.”
CFC Certification #11
SECC Certifications #6 and #7
CFC:
•“I certify the organization named in this application effectively uses the funds
contributed by Federal personnel for its announced purposes.”
SECC:
• 6- Applicant organization will not use contributions from the Texas State Employee
Charitable Campaign to conduct litigation or to engage in lobbying that would
require registration under the Texas Government Code. Tex. Gov’t Code Ann.
Section 659.150(b)
• 7 - Applicant organization and its affiliates will not use contributions from the
Texas State Employee Charitable Campaign to engage in transactions and dealings
with countries, entities, or individuals subject to economic sanctions administered
by the U.S. Department of Treasury’s Office of Foreign Assets Control. (See 34 TAC
330.9)
CFC Certification #12
Sanctions Compliance
• Wording in CFC application provided by OPM must
be used
• Guidance in CFC Memorandum 2005-13
CFC Certification #13
25 Word Statement
• Must be 25 words or less: name of organization not
included
• Taxonomy codes required
• Submitted as Attachment E
C.A.R.E Statement
Certifying Official’s Signature
• Certifying official does not have to be Executive
Director, but must be individual in a position to
verify the validity of the application and all
attachments.
• Certifying official’s signature MUST be original.
Automatic pens and/or signature stamps and
photocopies may not be used.
• Applicants must check the box next to each
statement to demonstrate agreement to comply
with the statement
Federation Requirements
• Listing of Eligible Member Organizations (Legal
name, DBA, EIN, AFR, and Local Presence Category)
– Must have at least 15 members, not including federation
• Submission of Audit Regardless of Size
 Audit must include verification organization is
honoring designations
• Board Terms and Meeting Dates/Locations
• Annual Report
 Describe Dues and/or Fees Arrangements
Appeals Process
• CFC:
– LFCC must provide information on how to appeal at the
local and national levels
– Appeals limited to the facts justifying the reversal of the
original decision
• SECC:
– Local unaffiliated organizations must appeal to the State
Campaign Manager
– Local unaffiliated organizations that have an AFR over 25%
will automatically be denied
• Appeals may not be used to supplement applications with
missing or outdated documents
City of Dallas Charitable Giving
Campaign (DCCC)
• All Applications submitted and approved for
the Combined Federal Campaign are
automatically eligible for inclusion in the
DCCC.
• Opportunity for inclusion will be provided.
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