Transcript 2015 Eastern Panhandle CFC Application Process

2015 Eastern Panhandle Combined
Federal Campaign Application
Process
BreAnne Rugh
[email protected]
(304)263-0603Ext. 21
www.epcfc.org
What is CFC?
 The CFC is the only authorized solicitation of employees in the Federal
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workplace on behalf of charitable organizations local, national and
international.
The mission is to support and to promote philanthropy through a voluntary
program that is employee-focused, cost-efficient and effective in providing
Federal employees the opportunity to improve the quality of life for all.
CFC is the world’s largest and most successful annual federal workplace
fundraising drive with almost 200 campaigns throughout the country and
overseas raising millions of dollars each year.
Pledges made by Federal civilian, postal and military donors during the
campaign seasons support eligible non-profit organizations that provide
health and human service benefits throughout the world.
Each local campaign is managed by a Local Federal Coordinating
Committee (LFCC), which serves as a Board of Directors. The LFCC is
made up of Federal employees and representative labor unions with
Federal employees as members. The Eastern Panhandle CFC covers federal
workers in Berkeley, Jefferson and Morgan counties in West Virginia.
Goal and Objectives
Goal: Assists charities in understanding the 2015
process to complete and ensure accurate application
are submitted on time.
Objectives:
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Explain Universal Giving
Review the 2015 Process
Review the 2015 Application
Review the 2015 Schedule
What is Universal Giving?
Universal Giving gives federal employees the ability to
make a pledge to any of the 24,000+ charities that
participate in the 151 CFC regions, regardless of
geographic location or campaign region. Donors can
search through an online list of all charities that meet
the standard for inclusion on the Universal Giving list.
Eligibility
5 CFR part950.104(b)(3)
LFCC Responsibilities: Determining the
eligibility of local organizations that apply to
participate in the local campaign. This is the
exclusive responsibility of the LFCC and may not
be delegated to the PCFO.
Rules
950.203 Public Accountability Standards (d) the
required certification and documentation must have been
completed and submitted prior to the application filing
deadline. Application received that are incomplete may
not be perfected during the appeal process described in
§905.205.
 Only you are responsible for correct application.
 Documents that did not exist at the time of the
application deadline will not be accepted during the
appeals process.
 The Local Application Committee will not call you in
February if items are omitted.
Charity Responsibilities
 Ensure that you comply with all eligibility requirements.
 Ensure that your organization is not listed in other
federations which constitutes a duplicate listing and a
regulatory violation.
 Ensure that your organization 501(c)3 status hasn’t been
revoked by the IRS.
 Submit an application with all the required attachments.
 If application committee request supporting
documentation, furnish it with the allotted time.
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Failure to respond constitutes ground for denial of local eligibility.
 Ensure that Federal employee designations are honored.
CFC Application Cover Page
 Same organization name and EIN throughout all
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documents.
Organization contact information must be physical
mailing address. No P.O. Boxes
Contact information may include P.O. Boxes.
Include five-digit CFC Code, if organization was listed in
previous campaign periods. If new leave blank.
Contact person should be someone we can contact with
good phone number and email address. (Should be the
person that completed the application).
CFC Certification Statement #1 Local Presence
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2015 CFC Applications have been revised to require that each participating charity document
that it has a substantial local presence in the campaign region to which it is applying.
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Per OPM regulations this year charities can only apply to one CFC. Each organization will apply
where it meets the local criterion.
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The CFC regulations define a substantial local presence as a staffed facility, office or portion of a
residence dedicated exclusively to the organization and available to members of the public
seeking its services or benefits.
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The facility must be open at least 15 hours a week and have telephone dedicated exclusively to
the organization.
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Local federation applications have also been revised to require that each federation only include
member organizations that meet the local presence criterion for the campaign to which it is
applying
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2014 Human Health and Welfare Services – calendar year NOT fiscal year.
2014 Attachment A
 Required schedule of services or benefits should specify:
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WHO – indicate the number and type of individuals benefits.
WHAT – services or benefits provided or conducted must include
details and specific services. Include quantity, value, scope and
impact of services or benefits.
WHERE – specific locations where services or benefits were
provided.
WHEN – dates on which service or benefits were provided or
conducted during the 2014 calendar year (not fiscal year).
 Annual Reports and brochures will NOT be accepted.
Example of Qualifying Services or Benefits in
Attachment A
Location
Date (s) of Description of Service, Benefit, Assistant
Service
or Program Activity
Frederick County, MD
June 1-3, 2014
ABC Charity conduct a national conference on cancer
research and treatment. ABC Charity staff made
presentations on new research, provided advocacy training to
attendees, and facilitated a discussion between policymakers
and medical researchers. 120 ABC Charity members from
the healthcare industry attended the three-day conference.
Charles Town, WV
June 3, 2014
THE LMNOP society held its annual advocacy day. LMNOP
Society staff provided attendees with talking points on the
benefits of funding for additional medical research and way
to educate legislators about the importance of addressing this
issue. 95 volunteers attended, visiting 42 state legislator
office.
Example of Non-Qualifying Attachment A
Location
Date(s) of
Service
Description of Service, Benefit, Assistant
or Program Activity
Americus, GA
December 2014
Charity central held a Family day attended by local
physicians.
Atlanta, GA
November 2014
ABC charity’s Georgia chapter held a workshop for
local families interested in learning more about ABC’s
research programs. Presentations were made by ABC
Charity Georgia’s Executive Director and Vice
President of Research.
Atlanta, GA
20134
ABC Charity coordinates free ground transportation
for cancer patients by encouraging rental car
companies to donate vehicles to the patients. The
counties and number of individuals served in calendar
2013 were:
Cobb County (18 beneficiaries)
Jefferson County (1 beneficiary)
Johnson County (2 beneficiaries)
Lamar County (1 beneficiary)
CFC Certification Statement #1 Local
Presence
Applicants should avoid……
- Generalized statements.
- Listing “offered” services.
- Listing location of member, affiliates or board
members.
- Listing the residences of visitors to a facility
- Listing services provide by the service recipient
or other entity.
- Fundraising activities as a service.
CFC Certification Statement #2
IRS Determination Letter
Include a copy of the most recent IRS Determination letter
as Attachment B:
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Must be a 501(c)3 tax-exempt organization.
Private foundation and units of government are not eligible.
Organizations need to make sure that their IRS status hasn’t been
revoked.
Additional information for advanced ruling periods that expired on
or before December 31, 2014.
If name on IRS letter or IRS Form 990 is different from applicant,
official documentations from IRS or state government must be
included.
Applicants whose current 501(c)3 status cannot be confirmed by IRS
will be denied participation.
OPM encourages organization to request current letters from IRS
confirming the group’s tax-exempt status. This request can be made
by contacting the IRS at (877)829-5500.
IRS DETERMINATION LETTER
AFFIRMATION LETTER
CFC Certification Affiliation Status
Choose one of the three options listed below:
1.
I certify that the organization named in this application is not part
of an group exemption;
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I certify that the organization named in this application is a part
of a group exemption;
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3.
Name and EIN on IRS Determination will be unique.
Name may or may not be unique.
Organizations using this certification will have an EIN different from the EIN on
the national group exemption.
Must have certification from national organization dated on or after October
2014.
I certify that the organization named in this application is a bonafide chapter or affiliate that operates under a national
organization’s single corporate tax-exemption;
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Name and EIN will be the same as national.
Must provide certification letter from National organization CEO/President dated
on or after October 1, 2014.
CFC Certification #3
Bona-fide Chapters and Affiliates of National
Organization:
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Include certification from CEO or equivalent (of parent
organization) verifying that applicant is in good standing with
national organization and is covered by the national’s 501(c)3
determination letter.
Must be in the form of a letter signed by the CEO or President
of the organization affirming that they are a recognized
affiliate of the parent organization.
If financial data for that member is included in the parent
group’s audit, that must be acknowledged as well by the CEO.
CFC Certification Statement #4
I certify that the organization name in the application
is a human health and welfare organization
providing services, benefits or assistance to, or
conducting activities affecting human health and
welfare.
 Refers
back to Attachment A (2014 Human
Health/Welfare service statement).
CFC Certification Statement #5
Choose one of the three options:
1.
Revenues over $250,000 must meet both the following:
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Accounts for its funds on the accrual basis in accordance with
generally accepted accounting principles (GAAP);
Has an annual audit by an independent certified public
accountant in accordance with general accepted auditing
standards (GAAS).
Submit audit for fiscal ending June 30, 2013 or more recent.
 If using national organization information provide certification
from CEO of affiliated national organization for fiscal year
ending June 30, 2013 or more recent.
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OR
CFC Certification Statement #5
(cont.)
2. Revenues between $100,000 and $250,000:
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Accounts for its funds on an accrual basis in accordance
with generally accepted accounting principles (GAAP);
and
Has an annual audit by an independent certified public
account in accordance with generally accepted auditing
standards (GAAS).
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Include as Attachment C (Required)
CFC Certification Statement #5
(cont.)
 Audit must state that organization accounts for its funds
in accordance with generally accepted accounting
principles and that it was audited in accordance with
generally accepted auditing standards.
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“except for” statements may cause denial
 Audit report must be signed and be on the audit firm’s
letterhead.
 The audit must cover the fiscal period ending no more
than 18 months prior to January of the campaign year
which the organization is applying (January 2015-18
months = June 30, 2013)
SAMPLE AUDIT REPORT
CFC Certification Statement #5
(cont.)
3. I certify that the organization 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 not more then 18 months prior to
January 2015 and has controls in place to ensure
funds are properly accounted for and that it can
provide accurate timely financial information to
interested parties.
CFC Certification Statement #6
Two options:
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I certify that the organization named in this application prepares and submits to the IRS a
completed copy of the organization's IRS Form 990.
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Include a copy of the complete IRS Form 990 for period ending no later than 18 months prior
to January 2015, including signatures in the box marked “Signature of Officer” as
Attachment D. IRS forms 990EZ, 990PF and comparable forms are not
acceptable substitutes.
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Schedule B (Schedule of Contributors) is not required, but all other supporting schedule are
required.
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Organization that file the IRS form electronically may submit a signed copy of the IRS Form
8879-EO or 8453-EO in lieu of a signature on the IRS form 990. The preparer’s signature alone
is not sufficient.
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The CFC will compare the number of voting members disclosed in Part I, Line 3 with the
number of individuals that the ‘individual trustee or director’ or institutional trustee’ position
selected in Part VII, column C. If the number in Part I is more then the number in Part VII, the
organization must provide an explanation for the difference. Failure to clarify the difference or
to timely file an amended IRS Form 990 with the IRS may result in the denial of the
application.
CFC Certification Statement #6 (Cont.)
CFC Certification Statement #6 (Cont.)
CFC Certification Statement #6
(cont.)
 If an organization filed an 990EZ, then it must
ALSO provide that with a pro-forma 990 which is
Part I Items A-M; (Part I Summary and Part II,
Signature block), Lines 1-4 only; Part VII
(Compensation section A only); Part VIII (Statement
of Revenues); Part IX (Statement of Functional
Expenses), and Part XII (Financial Statements and
Reporting).
CFC Certification Statement #6
(cont.)
I certify that the organization named in this
application is not required to prepare and submit an
IRS Form 990 to the IRS.
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Include a pro forma IRS Form 990 only for the period ending
no later than 18 months prior to January 2015 as Attachment
D. (IRS Form 990EZ, 990PF and comparable forms
are not acceptable substitutes.)
CFC Certification Statement #7
 Calculation for AFR:
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), and divide the sum by Part VIII (Statement of
Revenue), Line 12, Column A (Total Revenue).
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No other methods may be used to calculate this percentage.
 Charities which do not reflect administrative and fundraising
expenses in the Statement of Functional Expenses of the IRS
Form 990, resulting in 0% rate, but show such expenses on
the audited financial statement will be denied unless the
audited financial statements specifically state that these
services were donated.
CFC Certification Statement #8
Board of Directors
“I certify that an active and responsible governing
body, whose member have material conflict of interest
and a majority of which serve without compensation,
directs the organization named in this application.”
 Cases
where 50% of the board received compensation
and 50% of the board was not compensated will be
denied, regardless of the amount of compensation.
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 their 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 name in this
application effectively uses the funds
contributed by Federal personnel for its
announced purposes.”
CFC Certification Statement #12
Sanctions Compliance
 Sanctions compliance certification required.
 It is the intention OPM that applicants enhance their
efforts to ensure that funds collected through the
CFC not be used to finance the unlawful activities or
those who engage in them, not that such efforts be
diminished.
 Further guidance in CFC Memorandum 2005-13
 The list of countries, entities, or individuals
referenced in the certification can be found at
www.treasurery.gov/ofac.
CFC Certification Statement #13
25-word Statement
 The statement should NOT repeat the organization’s name.
 The organization must provide the legal name as registered with the
IRS if the organization does business under name.
 All organization must include their telephone number, EIN,
taxonomy codes and administrative and fundraising rate will NOT
count as part of the 25-word statement.
 The statement can not be more then 25 words.
 The statement should have your organization’s name,
phone number, EIN and the statement. Then the
administrative/fundraising rate and taxonomy codes.
ACCEPTABLE ATTACHMENT E
UNACCEPTABLE ATTACHMENT E
Certifying Official’s Signature
 Certifying official does not have to be Executive Director
or CEO, but must be individual in a position to verify the
validity of the application and all attachments.
 The certifying official’s signature MUST be original.
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Automatic pens and/or signature stamps may not be used.
Federation my provide photocopies.
 Applicants MUST check the box next to each statement
to demonstrate agreement to comply with the statement.
Charity Verification Process
 ALL charities applying to CFC are submitted to OPM annually for IRS verification.
 OPM will verify charity status with the IRS Business Master File, IRS Publication 78 and
GuideStar.
 All applicants must be submitted to OPM for tax-exempt validation. If the applicant is new,
then OPM will assign a5-digit CFC Code, if it is verified.
 If unverified, OPM will require organization to request currently dated verification letter from
the IRS.
 OPM may direct PCFO to freeze funds until verification is complete.
 OPM may direct PCFO to distribute as undesignated any funds for organization determined not
to be 501(c)3.
 OPM will review charity lists annually for compliance.
 Charities that do not pass OPM’s automated validation process must submit documentation to
OPM manual verification.
Most Common Errors
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Typographical errors in EIN provided.
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Proper legal name not provided (insufficient DBA documentation).
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Legal name is not identical to the legal name on file with IRS, including punctuation and spacing.
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Legal name and EIN do not match.
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Governmental entity without 501(c)3 recognition.
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Charity moved (or address changed) and IRS was not notified.
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Expired advance ruling.
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Merged with another organization – EIN changed.
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IRS Form 990 was marked “Final Return.”
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Parent organization has not notified OPM that the application is tax-exempt or OPM has not received proper
verification documents from the campaign.
Federation Responsibilities
 Local federation must ensure that only those
organizations that comply with all eligibility
requirements are certified for participation.
 Ensure that organization members are not listed in other
federation or as local independents with constitutes an
duplicate listing and a regulatory violation.
 If the LFCC requests supporting documentation, it must
be furnished. Failure to respond constitutes ground for
denial of local eligibility.
 Ensure, as fiscal agents, the federal employee
designations are honored.
POINTS TO REMEMBER
 Application must be complete
 Appropriate boxes checked.
 Forms are signed (application, 990 and audit letter).
 Required attachments are provided.
 No new material will be accepted in the appeal
process.
Please keep in mind…..
 The decision of the Office of CFC operations is final.
 Submission of requested documents is not a
guarantee that OPM will accept your submission.
 Any statement that uses special features, or exceeds
25 words will be edited by the LFCC.
 Organization will be listed by their legal IRS
recognized name as appears on the IRS
determination letter only unless the appropriate
legal documentation is provided.
Timeline
11/13/14
CFC Application Workshop
1/23/15
All application are due (Federation, Independent Organizations and
UWEP Partners)
2/20/15
Notification Deadline requesting Federation sample application
3/2/15
Deadline to turn in Federation Application Sampling
4/6-17/15
LFCC Review charities application
4/24/15
EPCFC notifies charities
4/30/15
Charity appeals are due