Transcript Document

2011 Onslow County
Combined Federal
Campaign(CFC) Local
Charity Eligibility
Requirements
2011 ONSLOW COUNTY CFC
APPLICATION PERIOD
FEBRUARY 14, 2011- MARCH 15, 2011
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Eligibility Requirements Overview
1. Timeline of Local Applicant Eligibility
2. CFC Local Organization Categories: Local,
Adjacent, or Statewide
3. The 12 Application Certification Statements
4. Required Application Attachments
5. Common Application Errors
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Timeline of Local Applicant Eligibility
March 15 – Deadline for 2011 Onslow County CFC
local applications
April 30 – National deadline for LFCC to notify local
organizations of eligibility decisions in writing
June 3 – National deadline for decisions by LFCC
on all local organization appeals
July 29 – OPM completion of local appeal reviews
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Which Category Does Your Organization Qualify?
National- Has provided health and
human welfare services in a
minimum of 15 states for prior 3
years. Application is submitted to
OPM annually and organization is
included in all 200+ campaigns.
More info at www.opm.gov/cfc .
Local Federation- A human
health and welfare organization
with at least 15 member
organizations, in addition to itself;
applies to individual campaigns.
Local, Adjacent, or Statewide?
Local: Charity impacts CFC
region & facility is w/i campaign
region.
Adjacent: Charity impacts CFC
region, but facility is w/i a
bordering CFC campaign region.
Statewide: Charity providing real
services during 2010 covering 30
NC counties or 30% of target
population within state.
Local, Adjacent, Statewide Applications
How many campaigns can your local organization apply?
Local- Eligible to apply to Onslow CFC region
Adjacent- Category for Local charities to apply to all campaign
areas that are adjacent to the campaign where the organization is
located. An application must be sent to each campaign in which
the organization wishes to participate. Adjacent Campaigns to
Onslow CFC:
Cherry Point CFC
Southeastern NC CFC
Statewide- Eligible to apply to all ten campaign regions within
North Carolina. An application must be sent to each campaign in
the state in which the organization wishes to participate.
Please note that application deadlines vary by campaign!
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U.S. Office of Personnel Management, Office of CFC Operations. (2011). Cfc campaigns in North Carolina Retrieved from http://apps.opm.gov/campaignLocator/dsp_Map.cfm?state=NC
CFC Certification Statement #1
HOW did your organization support human health and
welfare during 2010?
Charities that apply to receive funds through the CFC are required to
submit to extensive review of their financial and governance practices
prior to acceptance. This eligibility review has helped set standards for
participation in giving initiatives that transcend the community.
• WHO received the service, benefit, assistance, or program activity
• WHAT the service, benefit, assistance, or program activity is
• WHEN it was delivered
• WHERE it was delivered
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CFC Certification Statement #1
Local, Adjacent, or Statewide Presence
• Hours of Operation:
Minimum of 15 hours a
week is required
• Organization must have a
physical address and a
dedicated phone number
• Location – County/State
• Human health and welfare
services your organization
provided specifically during
the 2010 calendar year.
Factors LFCC will consider:
• Nature and extent of the
service, benefit, assistance,
or program activity
• Frequency, continuity, and
duration
• Impact on, or benefit to,
beneficiaries
• Number of beneficiaries
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CFC Certification Statement #1
Applicants should avoid
• Generalized statements
• Listing “offered” services
• Listing location of members,
affiliates, or board members
• Listing the residencies of visitors
to a facility
• Listing services provided by
another entity
• Listing services provided by the
service recipient
• Information disseminated by
United States Postal Service or
Internet
• Repetitive text
• Fundraising activities as a
service
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CFC Certification Statement #1
Example of a Qualifying Attachment A
North Carolina
Jacksonville 1-3, 2010 ABC Charity conducted a
national conference on cancer research and
treatment in Jacksonville. 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 threeday conference.
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CFC Certification Statement #1
Example of a Qualifying Attachment A
North Carolina – Calendar Year 2010 (scholarships
awarded quarterly)
•Charity International awarded scholarships to the
following Onslow County high school students
pursuing a degree in computer technology to attend
the college or university of their choice:
A. Smith, Hubert, NC ($1,800)
J. Doe, Jacksonville, NC ($5,000)
B. Callahan, Jacksonville, NC ($1,200)
D. Johnson, Jacksonville, NC ($800)
C. Jones, Richlands, NC ($900)
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CFC Certification Statement #1
Examples of Non-qualifying Attachment A
Jacksonville, NC December 2010 Charity Central
held a Family Day attended by local physicians.
Hubert, NC November 2010 ABC Charity’s Onslow
County chapter held a workshop for local families
interested in learning more about ABC’s research
programs. Presentations were made by ABC
Colorado’s Executive Director and Vice President
of Research.
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CFC Certification Statement #1
Examples of Non-qualifying Attachment A
Jacksonville 2010 ABC Charity provides newsletters,
mentoring program, recreational activities, and counseling to
at-risk youth. We have two youth camps in the Jacksonville
area serving 100 young adults.
North Carolina 2010 The Charity Museum, based in
Jacksonville, recorded 300 visitors from 30 North Carolina
parishes in 2010.
Wilmington, NC August 10, 2010 XYZ Institute conducted a
fundraiser at the Wilmington Independence Day celebration
that raised $22,000. 250 North Carolina residents,
representing 45 parishes contributed.
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CFC Certification Statement #2
IRS Determination Letter: Attachment B
CFC regulations at 5 CFR §950.202 require an applicant
charity to certify it is recognized by the Internal Revenue
Service as tax-exempt under 26 U.S.C. 501(c)(3) and to which
contributions are tax-deductible pursuant to 26 U.S.C.
170(c)(2).
Include a copy of the most recent IRS determination letter as
ATTACHMENT B
• Must be 501(c)(3) tax-exempt organization
• OPM will verify applicant’s current 501(c)(3) status with
the IRS
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CFC Certification #3
Your Affiliation Status
Option 1
Is NOT part of a group
exemption
 Name and EIN on
IRS Determination
letter will be unique
Option 2
Option 3
Is part of a group
exemption
Bona-fide chapter or affiliate
which operates under a national
organization’s single corporate
tax-exemption
 Name may or may not be
unique
 Name and EIN will be
the same as national
 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 stating
organization is in good
standing(Include with
Attachment B)
 Must provide
certification letter from
national (Include with
Attachment B)
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Information for Bona-fide Chapters or
Affiliates Using Parent EIN
 Application: Organization: Name of parent organization; Organization address: List the main address
of the parent organization, enter the local address where services are provided by the bona-fide
chapter or affiliate in Attachment A
 Attachment A: Completed using human health/welfare services regarding the local organization.
 Attachment B: Include a copy of the parent organization’s 501( c)(3) letter
 Attachment B: Must provide a certification letter signed by either the CEO or equivalent of the parent
organization stating the local organization operates as a bona-fide chapter or affiliate in good standing
of the parent organization and is covered by the parent organization’s 501( c)(3) tax-exemption.
 Attachment C: Submit only if local revenues are greater than $250,000; may submit parent
organization’s audited financial statements as Attachment C (If local organization’s revenue was
greater than $250,000, the certification letter will also need to include that the local organization is
covered on the parent organizations IRS Form 990 and audited financial statements).
 Attachment D: Must provide a pro forma IRS Form 990(see slide 21) using local organization’s for
CFC purposes. Use revenue reported on this form to answer any required revenue information.
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CFC Certification Statement #4
I certify the organization
named in the application is a
human health and welfare
organization providing
services, benefits, or
assistance to, or conducting
activities affecting human
health and welfare.
2010 human
health/welfare
service must be
in Attachment A
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CFC Certification Statement #5
Audited Financial Statements: Attachment C
Choose One Of Three Options:
Option
#1
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).
Include as Attachment C a copy of the auditor’s report and the
complete audited financial statements for a fiscal period ending on
or after June 30, 2009 (Fiscal year should match IRS Form 990 in
Attachment D).
If using national organization information, provide certification
from CEO of affiliated national organization
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CFC Certification Statement #5
Revenues below $250,00 do not need to submit Attachment C;
organization’s must certify the information below on application portion
Option
#2
Revenues between $100,000 and $250,000:
Accounts for its funds on an accrual basis in accordance with generally
accepted accounting principles (GAAP); and,
Does not need to provide audit, but must be available if requested by
LFCC/OPM.
Audited annually by an independent certified public accountant in
accordance with generally accepted auditing standards (GAAS).
Option
#3
Revenues less than $100,000:
I certify the organization named in this application reports total revenue
of less than $100,000 on its IRS Form 990 (or pro forma IRS Form
990) covering a period ending not more than 18 months prior to
January 2011 and has controls in place to ensure funds are properly
accounted for and it can provide accurate timely financial information to
interested parties.
 Option #3 does not require an audit and may use cash or
accrual accounting method
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CFC Certification Statement #5
Additional Information for Submitting an Audit
Audit must cover the fiscal period ending on or after
June 30, 2009 (18 months prior to January 2011)
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)
Audit report must be signed, dated and be on the audit
firm’s letterhead
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CFC Certification Statement #6
Attachment D (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 (long form)for a period
ending no earlier than June 30,
2009. Fiscal year must match audit
in Attachment C, if it was required.
 If IRS does not require organization
to file the Form 990(long form) it
must submit a pro forma IRS Form
990(see instructions in Option #2).
IRS Forms 990EZ, 990PF, and
comparable forms will not be accepted.
Option #2
I certify the organization named in this
application is not required to prepare and
submit an IRS Form 990 to the IRS.
Must submit a pro forma IRS Form 990:
Can download IRS Form 990 from the IRS
website www.irs.gov . Complete: Part I
(Summary), Part II (Signature Block), Part VII
(Compensation sections A and B), Part VIII
(Statement of Revenues), Part IX (Statement
of Functional Expenses), and Part XI
(Financial Statements and Reporting). (Note:
those using 990 2010 form must include Part
XII instead of Part XI)
Schedule B is not required, but all other
supporting schedules are required. 21
CFC Certification Statement #6
Most Common IRS Form 990 Errors


Part II: (Signature Block)
Signature of officer (& preparer if applicable)
Part VII: Compensation of Officers, Directors, Trustees…
Any organization’s IRS Form 990 that does not include a
complete list of the officers, Board of Directors, trustees
and key employees, and their compensation, if any, is
incomplete it will result in a denial. Uncompensated
members must have a -0- in the compensation column.
Form 990; Individual trustee or director- member of the board who
has voting rights and is not compensated. Officer is defined as an
employee that is compensated by the organization.
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CFC Certification Statements
#7 and #8
Certification Statement #7
AFR
Certification Statement #8
Board of Directors
I certify the administrative and
fundraising rate for the organization
named in this application is __ __
.__%
I certify an active and responsible
governing body, whose members
have no material conflict of interest
and a majority of which serve without
compensation, directs the
organization named in this
application.
Regulatory Formula:
Using Attachment D: 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).
 CFC will review the voting board
members disclosed on the IRS
Form 990 submitted to verify.
 Listing of Board terms of office
and meeting dates/locations
required of Federations only.
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CFC Certification Statements
#9 and #10
Certification Statement #9
Sale/Lease of Contributor Information
I certify the organization named in this
application prohibits the sale or lease
of CFC contributor lists.
 Donor names and addresses
may be used to acknowledge the
contribution. CFC regulations
prohibit the sale or lease of this
information.
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.
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CFC Certification Statements
#11 and #12
CFC Certification Statement #11
CFC Certification Statement #12
Sanction’s Compliance
I certify the organization named
in this application effectively
uses the funds contributed by
Federal personnel for its
announced purposes.
• Sanctions compliance certification
is required
• The list of countries, entities, or
individuals referenced in the
certification can be found at
www.treas.gov/ofac.
• Guidance in CFC Memorandum
2005-13
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Attachment E
25-word Statement
Attachment E is the information about your organization that will be
displayed in both the printed local CFC 2011 Charity List brochure
and the e-brochure which will be posted on the Onslow CFC
website(www.onslowcountycfc.org) for the duration of the 2011
campaign.
 The organization’s CFC code, legal name, telephone number, website
address(if available), EIN, taxonomy codes, and AFR will be included, but
will not count as part of the 25-word statement.
 The 25-word statement should be worded so the donor understands the
program services provided.
 Special fonts, capitalizations, quotations, and underlining are not
accepted. Any statement that uses special features or exceeds 25 words
will be edited by the LFCC.
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Common Application ERRORS
• Actual application: Applicants must check the box next to each statement to
demonstrate compliance with each certification statement with an original
signature included on the last page.
• Attachment A: Separate from the mission statement or list of services of
what the organization will provide; Requires detailed information on what
actual services the organization did provide during 2010.
• Attachment D: Must include “Signature of officer”; the preparer’s signature
alone is not sufficient.
• Attachment D: Number of voting board members disclosed in Part I. Line 3
with the number of individuals that have the “individual trustee or director” or
institutional trustee” position selected in Part VII, Column C. If the number in
Part I is more than the number in Part VII, the organization must provide an
explanation for the difference.
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Appeals Process
• LFCC must provide information on how to appeal a
denial at the local and national levels
• Appeals limited to the facts justifying the reversal
of the original decision
• Appeals may not be used to supplement
applications with missing or outdated documents
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Please contact Robin McNece at [email protected] or call
(910) 449-9714 for any additional information
APPLICATIONS FOR ONSLOW CFC MAY BE SENT TO:
Onslow CFC
P.O. Box 8650
Camp Lejeune, NC 28547
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