2014 CFC Eligibility Requirements

Campaign Scope

- Annual fund-raising drive conducted by Federal employees - Raise millions of dollars through the CFC - Benefits thousands of non-profit Human Health and Welfare charities.

- Campaign conducted during a 6 week period Sept 1 – Federal agency. LOCAL CAMPAIGN Oct. 1 – Dec 15 at every Dec 15.

The Combined Federal Campaign is the only authorized solicitation of employees in the Federal workplace on behalf of charitable organizations.

2013 Campaign Results

$885,000(+) 2,790(+) donors

CFC LOCAL REGION

Local Territory: Allegheny, Armstrong, Beaver, Bedford, Butler, Cambria, Clarion, Fayette, Forest, Greene, Indiana, Lawrence, Mercer, Somerset, Venango, Washington, and Westmoreland Counties (PA). Brooke, Hancock, Marshall, Ohio, and Wetzel Counties (WV). Belmont and Monroe Counties (OH). Contact: Amy Ervin PO Box 110047 Pittsburgh, PA 15232 412-330-7667 [email protected]

CFC Organizational Chart

Local Federal Agencies Office of Personnel Management (OPM) Local Federal Coordinating Committee Principal Combined Fund Organization (Manager) Charitable Agencies

Campaign Overview

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

Campaign Overview

The CFC is divided into federations and independent organizations. Federation - Group of charitable human health and welfare organizations established for the purpose of supplying common fundraising, administrative, and management services to its members. Independent/Unaffiliated Organization - An organization that applies to the CFC on its own behalf. Local unaffiliated organizations apply to the Local Federal Coordinating Committee.

*International, National or Local

Campaign Overview

- Each organization that is deemed eligible to participate in the CFC is entitled to only one listing in the CFC brochure, regardless of the number of federations to which that organization belongs, with the exception that a national organization and its local affiliate may both be listed if the requirements of 5 CFR § 950.401(i) are met. (EXAMPLE Boy Scouts) - If it comes to the attention of the Local Federal Coordinating Committee (LFCC) that an organization has applied more than once, the LFCC will contact the organization directly to request written confirmation of the one application to be considered. - In the absence of a satisfactory response, all of the applications may be denied.

Application Communications

-Only independent organizations will be contacted directly by the LFCC. If you apply as a member of a federation, independent application will not be considered.

DO NOT send the LFCC an independent application. If dual applications are found, the - FAXES OR ELECTRONIC SUBMISSIONS OF APPLICATIONS ARE NOT ACCEPTED

Eligibility Process

- Application Period – January 15, 2014 – March 20, 2014 - Application Submission – 3 Rivers/PA West CFC PO Box 110047 Pittsburgh, PA 15232 - 2013 Totals/Donor Info to Charities - Pre Screen Deadline Date - Application Deadline - Application Review - LFCC - Eligibility Notification – From CFC - Local Appeals Deadline – - Local Appeals Notification From Charities – From CFC Tentative - OPM Appeals – From Charity - Final Eligibility Decision – From OPM March 14 March 7 March 20 – 6:00PM April 1 - 29 April 30 May 14 - Tentative June 21 - Tentative July 31 June 4 -

Federation Application Process

- Send application to charities (15 or more) - Charities complete application and sends back to Federation - Federation updates excel sheet with applying charity information - Listing of Eligible Member Organizations (Legal name, DBA, EIN, AFR, and Local Presence Category) - Federation submits its own application, CFC excel sheet, Copies of 501c3 Letters Use excel sheet provided for all member applicants and NEW charities application to CFC - 20% Sampling of membership requested by local CFC - Federation Application must include: - Board terms and meeting dates and locations - Annual Report - Describe Dues and/or Fees Arrangements - Submission of Federation Audit regardless of size - Audit must include verification that organization is honoring designations MUST retain applications/records for three years.

Review Process (All Applicants)

Completeness Review • Application must be submitted by March 7, 2014 to qualify for pre screen.

• Once Pre-Screened – CFC will contact applicant regarding administrative oversights.

• Application submitted after March 8, 2014 will not be pre screened.

Downloading CFC Application

- CFC Application available on our website: www.3riverscfc.org

- Federation Charity application (Members can use Independent Application) - Independent Charity Application

CFC Application Cover Page

• Include five-digit code, if participated in 2013 CFC • Applicant MUST provide a physical mailing address.

• PO Boxes may be used for campaign contact person/disbursement point. PO Box cannot be used as place of business for the public.

• Use of Electronic Funds Transfer (EFT) by campaigns is optional, but highly encouraged.

CFC Certification Statement #1 Local, Adjacent, or Statewide Presence

     Choose if applying as Local, Adjacent & State Wide Agency List service address (if different from front page) Hours of Operation Location – County/State where office resides 2013 Human Health and Welfare Services (attachment A)

CFC Certification Statement #1 Local, Adjacent, or Statewide Presence

CHECK BOX if charity is Local, Adjacent & State Wide Agency Local presence is defined as a staffed facility, office or portion of a residence dedicated exclusively to that organization, available to members of the public seeking its services or benefits within the CFC region. The facility must be open at least 15 hours a week and have a telephone dedicated exclusively to the organization. The office may be staffed by volunteers. Substantial local presence cannot be met on the basis of services provided solely through an “800” telephone number, the internet, the U.S. Postal Service or a combination thereof. Adjacent local campaign is defined as a local campaign whose geographic border touches the geographic border of another local campaign. Participation in a local campaign via an adjacency determination does not grant the organization a substantial local presence in the adjacent local campaign and participating via adjacency cannot be used to establish adjacency to local campaigns bordering the adjacent campaign area. Statewide presence is defined as providing or conducting real services, benefits, assistance or program activities covering 30 percent of a state's geographic boundaries or providing or conducting real services, benefits, assistance or program activities affecting 30 percent of a state's population. Substantial statewide presence cannot be met on the basis of services provided solely through an “800” telephone number, the internet, the U.S. Postal Service or a combination thereof.

Adjacent Campaigns to Apply To:

All charities can apply to the 3 Rivers/PA West CFC as well as the below CFCs. Please obtain their application and mark adjacent for question #1 when you apply to the below CFCs. Please contact their Campaign Manager to learn of their CFC deadline. Same materials will be requested.

Central PA CFC Campaign Manager 2235 Millennium Way Enola, PA 17025 Tel: (717)724-4049 (Call – New Person) North Coast Ohio CFC Ms. Carol A. McClain, CFC Director c/o United Way Services 1331 Euclid Avenue Cleveland, OH 44115 Tel: (216)436-2204 Email: [email protected]; [email protected] Central Ohio and West Virginia CFC Ms. Kim Kessler, Campaign Manager c/o United Way of Central Ohio 360 S. Third Street Columbus, OH 43215-5485 Tel: (614)227-2751 Email: [email protected]

Adjacent Campaigns to Apply To (cont):

All charities can apply to the 3 Rivers/PA West CFC as well as the below CFCs. Please obtain their application and mark adjacent for question #1 when you apply to the below CFCs. Please contact their Campaign Manager to learn of their CFC deadline. Same materials will be requested.

Mountain State CFC Mrs. Kathryn Vance, CFC Coordinator Mountain State Combined Federal Campaign c/o United Way of Southern West Virginia PO Box 5456 Beckley, WV 25801 Tel: (304)253-2111 Email: [email protected]

Eastern Panhandle CFC Ms. BreAnne Rugh, CFC Director c/o United Way of the Eastern Panhandle 218 W. King Street Martinsburg, WV 25401 Tel: (304)263-0603 x 21 Email: [email protected]

Monongalia & Preston Counties CFC Mr Brett White, CFC Coordinator c/o United Way of Monongalia & Preston Counties 278-C Spruce Street Morgantown, WV 26505 Tel: (304)296-7525 Email: [email protected]

Chesapeake Bay Area CFC Emily Kremski, CFC Director c/o United Way of Central Maryland 100 S. Charles Street, 5 th Floor PO Box 1576 Baltimore, MD 21203 Tel: (410)895-1532 Email: [email protected]

CFC Certification Statement #1 Local, Adjacent, or Statewide Presence

“ATTACHMENT A” for 2013 describes your LOCAL, ADJACENT OR STATE WIDE PRESENCE.

DESCRIBE:  WHO received the service, benefit, assistance, or program activity in 2013  WHAT the service, benefit, assistance, or program activity is   WHEN it was delivered in 2013 WHERE it was delivered in 2013

CFC Certification Statement #1 Local, Adjacent, or Statewide Presence

Factors OPM/LFCC will consider from Attachment A – Nature and extent of the service, benefit, assistance, or program activity – Frequency, continuity, and duration – Impact on, or benefit to, beneficiaries – Number of beneficiaries

CFC Certification Statement #1 Local, Adjacent, or Statewide Presence

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 the service recipient – Information disseminated by mail or internet – Repetitive text – Fundraising activities as a service

CFC Certification Statement #1 Local or Adjacent Presence

Examples of Qualifying Attachment A Louisiana New Orleans 1-3, 2013 ABC Charity conducted a national conference on cancer research and treatment in New Orleans. 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 22

CFC Certification Statement #1 Local and Adjacent Presence

Example of Qualifying Attachment A Louisiana – Calendar Year 2013 (scholarships awarded bimonthly) •Charity International awarded scholarships to the following Louisiana high school students pursuing a degree in computer technology to attend the college or university of their choice:  A. Smith, Jefferson Parish ($1,800)  J. Doe, St. Charles Parish ($5,000)  B. Callahan, Orleans Parish ($1,200)  D. Johnson, Jefferson Parish ($800)  C. Jones, Ascension Parish ($900) 23

CFC Certification Statement #1 Local, Adjacent, or Statewide Presence

Web-Based Service Requirements – Records indicating geographic distribution of users – Describe scope of services received – Document 2 of the following: • Evidence that users registered for the service • Summary reports documenting customer feedback • Evidence that users paid a fee

CFC Certification Statement #2 IRS Determination Letter

CHECK THE BOX Include a copy of the most recent IRS determination letter as ATTACHMENT B • Must be 501(c)(3) tax-exempt organization • Units of government are not eligible • OPM will verify applicant’s current 501(c)(3) status with the IRS • If name on IRS letter, IRS Form 990, or audit is different from applicant, official documentation from IRS or state government must be included • FEDERATIONS – Must submit all member charity 501c3 letters.

501(c)(3) Status Verification

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).

Most Common Errors found by IRS

• • • • • • Typographical Errors in Employer Identification Number (EIN) provided Proper Legal Name not provided (insufficient “Doing Business As” (DBA) documentation) Governmental entity without 501(c)(3) recognition Charity moved (or address changed) and IRS was not notified Merger with another organization – EIN changed IRS Form 990 was marked “Final Return” NEED A NEW IRS FORM: – Contact the IRS Tax-Exempt Division at: (877) 829-5500.

– Request an “Affirmation Letter” and submit the letter to the CFC with application.

CFC Certification Statement #2 IRS Determination Letter (cont.)

Bona-Fide Chapters and Affiliates of a National Organization • Include certification from CEO or equivalent (of parent) verifying that applicant is in good standing with the national organization and is covered by the national organization’s 501(c)(3) determination.

• If organization name on IRS letter or IRS Form 990 is different, official documentation from IRS or state government must be included

CFC Certification #3 Affiliation Status

Choose one of three options: OPTION ONE I certify that the organization named in this application is not part of a group exemption; - Name and EIN on IRS Determination letter will be the same OPTION TWO I certify that the organization named in this application is part of a group exemption; - Name may or may not be the same - Organizations using this certification WILL have an EIN that is different from the EIN on the national group exemption letter - Must have group number, usually a four digit number. This number comes from the national organization and is mentioned in 501c3 letter.

- Must have certification letter from national organization verifying group exemption dated on or after 10/1/13.

CFC Certification #3 Affiliation Status (cont.)

OPTION THREE I certify that the organization named in this application is a bona-fide chapter or affiliate that 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 10/1/13.

CFC Certification Statement #4 Human Health & Welfare Statement

- I certify that the organization named in the application is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare.

2013 human health/welfare service must be explained in Attachment A

CFC Certification Statement #5 Audit

• Choose one of three options: 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 - CHAPTERS - If using national organization information, you must provide a certification letter from CEO of affiliated national organization for FYE June 30, 2012 or more recent.

OR

CFC Certification Statement #5 (cont.) Audit

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, - Has an audit 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 OR

CFC Certification Statement #5 (cont.) Audit

3. 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 2014 and has controls in place to ensure funds are properly accounted for and it can provide accurate timely financial information to interested parties.

CFC Certification Statement #5 (cont.) Audit

- Audit must cover the fiscal period ending not more than 18 months prior to the January of the campaign year to which the organization is applying (January 2014 – 18 months = June 30, 2012) - 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. Copies are accepted.

CFC Certification Statement #6 990 Tax Form

TWO OPTIONS OPTION ONE - I certify that 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 2014, including signatures in the box marked “Signature of Officer” as ATTACHMENT D .

 Tax Form 990 – Signature needed on Page 1 (Copy is accepted)  Schedule B of 990 is not required, but all other supporting schedules are required.

CFC Certification Statement #6 (cont.) 990 Tax Form

- If organization filed a 990EZ, must provide a copy of 990EZ with Pro Forma 990: - The organization must use either the 2011, 2012 or 2013 IRS Form 990 as its pro forma 990. It must complete and provide page 1 (Part I, Summary and Part II, Signature Block); pages 7 and 8 (Part VII, Compensation section A); page 9 (Part VIII, Statement of Revenues); page 10 (Part IX, Statement of Functional Expenses); and page 12 (Part XII, Financial Statements and Reporting.) OR

CFC Certification Statement #6 (cont.) 990 Tax Form

OPTION TWO - I certify that the organization named in this application is not required to prepare and submit an IRS Form 990 to the IRS. NEED PRO FORMA 990 If the organization’s fiscal period ended on or after June 30, 2012, it must include a pro forma IRS Form 990 provide page 1 (Part I, Summary and Part II, Signature Block); pages 7 and 8 (Part VII, Compensation section A); page 9 (Part VIII, Statement of Revenues); page 10 (Part IX, Statement of Functional Expenses); and page 12 (Part XII, Financial Statements and Reporting.)

CFC Certification Statement #6 (cont.) Tax Form 990

Any organization’s IRS Form 990 (or Pro Forma 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.

- 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 a letter of explanation of the difference or submit an amended IRS Form 990.

CFC Certification Statement #6 (cont.) Tax Form 990

CFC Certification Statement #6 (cont.) Tax Form 990

CFC Certification Statement #7

I certify the administrative and fundraising rate for the organization named in this application is __ __ .__% Regulatory Formula • Use 990: Add the amount in Part IX (Statement of Functional Expenses), Line 25, Column C (Management and General Expenses) to the amount in Line 25, Column D (Fundraising Expenses), & dividing the sum by Part VIII (Statement of Revenue), Line 12, Column A (Total Revenue).

• No other methods may be used to calculate this percentage. All percentages must be listed to the tenth of a percent (i10.0% or 15.5%).

CFC Certification Statement #8 Board of Directors

- I certify that 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.

• Listing of Board terms of office and meeting dates/locations required of Federations only.

CFC Certification Statement #9 Sale/Lease of CFC Contributor Information

- I certify that 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

CFC Certification Statement #10

- I certify that the organization named in this application conducts publicity and promotional activities based upon its actual program and operations, that these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims.

CFC Certification Statement #11

- I certify that the organization named in this application effectively uses the funds contributed by Federal personnel for its announced purposes.

CFC Certification Statement #12 Sanctions Compliance

- Sanctions compliance certification is required - Wording in CFC application provided by OPM must be used - The list of countries, entities, or individuals referenced in the certification can found at www.treasury.gov/ofac . - Guidance in CFC Memorandum 2005-13

CFC Certification Statement #13 Sanctions Compliance

Include as ATTACHMENT E the campaign brochure. (See Instructions Item 13 for additional required information and the new optional taxonomy codes.) a 25-word statement for listing in - We encourage you to list what county you provide service to or where county office resides if not in Allegheny County.

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.

- Automatic pens and/or signature stamps MAY be used. - Federations may provide photocopies for member charities - Applicants must check the box next to each statement to demonstrate agreement to comply with the statement

Eligibility Appeals

- All organizations that apply for local eligibility and are found ineligible have only one opportunity to appeal to the LFCC. - If found ineligible on appeal by the LFCC, the organization will have only one opportunity to appeal to the Director of OPM. - The OPM Director ’ s decision is final for administrative purposes.

- Appellants should insure that their appeals are complete and responsive to the actual reasons for the LFCC denial decision. - Appeals may not be used to supplement applications that had missing or outdated documents

Automatically Denied From Campaign

- All required documents and attachments must be complete and submitted before the application deadline.

- Missing or out of date documents will not be accepted during the appeals process. - The CFC will not accept applications with modifications to any of the certification statements.

2013 Common Application Mistakes

• Incorrect certification for local presence, adjacent campaign presence or statewide presence.

• IRS Form 990 not signed by an Officer on page 1 (June 30, 2012 or current) • IRS Form 990 and Audit time periods do not match. (June 30, 2012 or current) • IRS Form 990 and Audit are prepare using two different accounting methods; one is prepared using cash method of accounting; one is prepared using accrual method of accounting. (Must be accrual accounting method)

2013 Common Application Mistakes (cont)

• IRS From 990 is incomplete – does not include all supplemental statements and schedules • Agency with income over $100,000 did not use accrual method of accounting.

• Board member count and list does not match or is less than stated.

• Agency does not provide adequate documentation of Human Health and Welfare 2013 as defined by the regulations. (Attachment A)

APPLICATION SELF AUDIT FORM

Self Audit Sheet - Provided for you to review application (optional)

APPLICATION RECEIPT CONFIRMATION

If sent with application email will confirm arrival of application.

COMPLETENESS STATEMENT

The PCFO is not required to offer an application pre-screening and that the PCFO is not responsible for ensuring the application is complete or correct by pre-screening it. The PCFO will pre-screen the application only as a courtesy and will pre-screen for completeness, not correctness. It is the responsibility of the applicant to verify the information submitted is correct. Should the PCFO note an application or application information that is not complete, it may notify the applicant of such discrepancy (ies) as a courtesy but is not required to do so and is not responsible should a notation of a discrepancy not be noted by the PCFO. It is the responsibility of the applicant to correct or not correct any application discrepancies noted by the PCFO as it deems appropriate. If an applicant resubmits an application or application information it is the responsibility of the applicant to confirm with the PCFO that it was received prior to the application deadline and included in their application file.

QUESTIONS & ANSWERS