Transcript Document

2013 CFC
CHARITY APPLICATION GUIDE
www.AtlanticCoastCFC.org
For more info please contact (561) 375-6612 or [email protected]
DISCLAIMER
The purpose of this guide is to assist you with the application
process. This guide does not intend to replace the Application
Instructions issued by the OPM. For more detailed instructions
and thorough information about the 2013 CFC Charity
Application please see the complete 14 pages application
packet that is available at www.AtlanticCoastCFC.org and
www.opm.gov/cfc.
The decision on your organization’s application is made by the
LFCC (board of director of the local CFC). The CFC staf f does not
involve in the approval or denial of applications.
CFC MISSION
 The mission of the CFC is to support and to promote
philanthropy through a voluntary program that is employeefocused, cost-efficient and effective in providing all Federal
employees the opportunity to improve the quality of life for
all.
CFC REGULATIONS
 All aspects of the CFC, including the eligibility for
participation, are strictly governed by Federal regulation.
 The current CFC regulations can be viewed on OPM website at
www.opm.gov/cfc
DEADLINE
 Deadline for 2013 Application is 03/08/2013 at 4pm .
 Please check back on our website periodically at
www.AtlanticCoastCFC.org for updates and latest information.
 Announcement on local newspapers was made on 1/6/2013.
 The CFC will not accept late applications. Requests for
consideration after the deadline will not be considered.
2013 CHARIT Y APPLICATION
 TABLE OF CONTENT
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Where to Obtain the Application & the Required Attachments
How to submit a Completed Application
Filling out the Application
Attachment A:
Attachment B: IRS 501(c )3 Determination letter
Attachment C: Audited Financial Statements
Attachment D: IRS Form 990/ IRS Form 990 Pro Forma
Attachment E: 25 Words Statement
Changes Made for the 2013 Applications
Appeal process
TO OBTAIN A 2013 CFC APPLICATION
Please go to www.AtlanticCoastCFC.org
SUBMIT YOUR APPLICATION
To participate in the Atlantic Coast Combined Federal Campaign
which covers Broward, Indian River, Martin, Miami -Dade,
Monroe, Okeechobee, Palm Beach and St. Lucie counties ,
please submit a completed 2013 CFC Application and required
Attachments to:
By MAIL:
Atlantic Coast CFC
2600 Quantum Blvd
Boynton Beach, FL 33326
For inquiries, please call (561) 375 -6612 or send your email to
[email protected].
APPLICATION FORM
 There are 13 certification statements in the application. 12 of
which require applicants to check the box next to them.
Applicants must check the box corresponding to each of these
certification statements to indicate agreement to comply with
the statement and to certify that it meets the requirement.
 Unchecked certifications will be considered intentional and a
refusal to certify will result in denial of the application.
APPLICATION FORM (CON’T)
 Name of Organization (Page 9). Please fill out the name of
your organization as it appears in the IRS Business Master
File, 501(c)3 Determination Letter, IRS 990 and Audited
Financial Statements.
 DBA (Doing-Business- As) Name is acceptable only if you
provide of ficial documentations from the IRS or State
government authorizing use of this name with EIN identical in
all documents. (Sunbiz)
LOCAL PRESENCE
 Certification Statement #1 (Page 10 and top of Page 11)
Please check 1 Box only.
If you choose the first box for the Certification #1 it indicates
that your organization has substantial Local Presence in the
geographical area covered by the local Campaign.
If you choose the second box for the Certification #1 it
indicates that your organization has a substantial Local
Presence in the geographical area covered by an Adjacent Local
Campaign.
If you choose the third box for the Certification #1 (page 11) it
indicates that your organization has a substantial Statewide
presence covering 30% of a state’s geographic boundaries or
providing services af fecting 30% of a state’s population .
LOCAL PRESENCE (2)
 A staf fed (by paid staf f or volunteer) Facility, of fice or portion
of a residence dedicated exclusively to that organization
 Physically accessible by the public seeking its services
 Must be open at least 15 hours a week
 Must have a telephone dedicated exclusively to the
organization.
 Service delivering locations and the main of fice can be in
dif ferent addresses.
ATTACHMENT A
 Annual Report for Calendar Year 2012 is acceptable.
 Description of actual “Human Health and Welfare” services
and activities provided in 2012.
 Organizations are encourage to submit the followings:
 Number of beneficiaries/ services-/program- recipients of each
service provided by the organization in 2012.
 The value of financial assistance provided in 2012.
“2012” must be printed on the Attachment A.
Program services and activities rely on 1800 number, website and Mail or
a combination of them are not eligible.
ATTACHMENT B: 501(C)3 STATUS
 A Copy of the Most Recent IRS Determination Letter is
required.
 If the Name of the organization dif fers on the IRS
Determination Letter, IRS Form 990, audited Financial
statements, documentation from IRS or State government
authorizing this name change must accompany the
application.
 Organizations that are part of an IRS Group Exemption must
provide a copy of the IRS letter granting the group exemption
along with the list of subordinates (with individual EIN’s) that
covered by the group exemption.
501(C ) 3 & BONAFIDE CHAPTERS
 Bona-fide chapters or af filiates of a National Organization
that do not have an IRS Determination Letter for the local
chapter must provide a certification letter signed by the CEO
or CEO equivalent of the National Organization ( must be dated
on or after 10/1/2012) stating the local organization
operates as a bona-fide chapter/ affiliates in good standing of
the National Organization and it is covered by the national
Organization’s 501(c)3 tax exemption, IRS Form 990 and
Audited Financial Statements.
 A copy of National organization’s 501(c)3 letter must
accompany the CEO’s certification letter.
IRS
 To verify your organizations’ current tax -exempt status please
contact IRS at (877) 829 -5500
ATTACHMENT C: AUDIT
 Organizations with $100,000 or more in annual revenue are
require to conduct Annual Financial Audit following guidelines
as below.
 Only Organizations with $250,000 or more in annual revenue
are required to submit the Auditor’s Report & Audited
Financial Statements.
 A copy of the Auditor’s Report and the Organization’s
complete audited annual Financial statements.
 Must be Ending on or After June 30, 2011
 Must match the period covered on the IRS 990
 Must follows the GAAP & GAAS standard (GAAP requires the use of
the Accrual Method of accounting only. Cash basis, modified cash
basis, or modified Accrual method are not acceptable)
 Must be signed by the CPA Auditor or the auditing firm
<<Refer to the application>>
ATTACHMENT D: IRS FORM 990
 A Complete, Signed IRS Form 990 (ending on or after June 30,
2011) is required. (Signed by an Officer - CEO/COO/CFO, not
preparer.) Including all supplemental statements and schedules
(except Schedule B).
 Electronic Copy of IRS 990 must also submit Form 8879 -EO or
Form 8453-EO in lieu of a signature on the IRS Form 990.
 Voting Members:
 If Part I, Line 3 is more than the number in Part VII, the organization
must provide an explanation for the difference.
 **Compensation of Governing Body - A majority of them should serve
without compensation. (Memo 2012-03)
 **Admin & Fundraiser Rates: Charities do not reflect Admin and
Fundraising expenses on IRS Form 990 resulting in 0% AFR will be
denied. (Memo 2012-03)
 990EZ, 990PF or other comparable forms will not be accepted.
IRS PRO FORMA
CFC regulation 5 CFR § 950.203(a)(3) requires an organization that is
not required to prepare and submit an IRS Form 990 to the IRS to provide
the CFC with cer tain por tions of the IRS Form 990 as a pro -forma
document. IRS Forms 990EZ, 990PF, 990 -N and comparable forms are
not acceptable substitutes. To prepare a pro forma IRS Form 990, an
applicant must download a copy of the IRS Form 990 (long form) from
the IRS website ( www.irs.gov) and complete the following sections.
 Items A -M on Page 1
 Par t I (Summar y) – Lines 1-4 only
 Par t II (Signature Block) – the paid preparer’s signature is not
acceptable in lieu of the signature of an of ficer
 Par t VII (Compensation of Of ficers, Directors, Trustees, Key Employees,
Highest Compensated employees, and Independent Contractors) –
Section A only
 Par t VIII (Statement of Revenue)
 Par t IX (Statement of Functional Expenses)
 Par t XII (Financial Statements and Repor ting )
AFR
Calculation of AFR:
ADD
Statement of Functional Expenses (Part IX), and
 Management & General Expenses ( Part IX ,Line 25, Column C) to
 Fundraising Expenses (Part IX Line 25, Column D)
Divided by
- Total Revenue (Part VIII, Line 12, Column A)
** Charities which do not reflect Admin & Fundraising expenses in
the Statement of Functional Expenses of the IRS form 990
resulting in a 0% rate but show such expenses on Audited Financial
statement will be denied. (instruction Page 6. Last line.)
ATTACHMENT E: 25 WORDS
 Should not repeat the Organization’s name.
 Both legal & DBA name will be listed
 Please note the recent changes and updates on the Taxonomy
Code. Select 3 codes that describe the services and activities
of your organization the best.
 Example:
DBA Name (Of ficial Name) (305)111 -0000, www.opm.gov
EIN#123456789 The description will contain no more than 25
words. 4.2% B,V,O
RECENT CHANGES
 There are a few changes we wish to bring to your attention:
 Every application must be signed by a certifying official, but OPM no
longer requires that each application contains the original signature.
 The instructions have been updated to incorporate guidance issued in
CFC Memos 2012-03 and 2012-05.
 The taxonomy code titles have been revised .
APPEAL PROCESS
Applicants may appeal the board’s decision to deny their
application to participate by sending a letter requesting
reconsideration and providing the reason(s) why they believe
your decision was in error. Generally, requests for
reconsideration must be filed no later than 7 business days
after receipt of the denial letter.
If your appeal or request for reconsideration is denied again.
You may appeal to OPM’s Director.
SPEAKER BUREAU FORM
 Increase Exposure
2013 ATLANTIC COAST CFC
www.AtlanticCoastCFC.org
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For questions or comments please email [email protected]