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2015 CFC Eligibility Requirements

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Title: 2015 CFC Eligibility Requirements


1
2015 CFC Eligibility Requirements
2
Campaign Scope
  • - Annual fund-raising drive conducted by Federal
    employees
  • - Raises 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 Dec 15 at every
  • Federal agency. LOCAL CAMPAIGN Oct. 1 Dec 15.
  • The Combined Federal Campaign is the only
    authorized solicitation of
  • employees in the Federal workplace on behalf of
    charitable organizations.

3
2014 Campaign Results
815,131 2,525 donors
4
CFC LOCAL REGION
Local Territory Allegheny, Armstrong, Beaver,
Bedford, Butler, Blair, Cambria, Centre,
Clarion, Clearfield, Fayette, Forest, Greene,
Huntingdon, Indiana, Juniata, Lawrence, Mercer,
Mifflin, Somerset, Venango, Washington, and
Westmoreland Counties (PA). Brooke, Hancock,
Marshall, Ohio, and Wetzel Counties (WV). Belmont
and Monroe Counties (OH). new
counties Contact Amy Ervin PO Box
110047 Pittsburgh, PA 15232 412-330-7667 threerive
rscfc_at_verizon.net
5
CFC Organizational Chart
Office of Personnel Management (OPM)
Local Federal Coordinating Committee
Principal Combined Fund Organization (Manager)
Charitable Agencies
Local Federal Agencies
6
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.
7
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

8
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.

9
Application Communications
  • Only independent organizations will be contacted
    directly by the LFCC. If you apply as a member of
    a federation, DO NOT send the LFCC an independent
    application. If dual applications are found, the
    independent application will not be considered.
  • - FAXES OR ELECTRONIC SUBMISSIONS OF APPLICATIONS
    ARE NOT ACCEPTED

10
Eligibility Process
  • - Application Period January 15, 2015 March
    20, 2015
  • Application Submission 3 Rivers/PA West CFC
    PO Box 110047
    Pittsburgh, PA 15232
  • 2014 Totals/Donor Info to Charities March 13
  • Pre Screen Deadline Date March 6
  • - Application Deadline March 20 600PM
  • Application Review - LFCC April 1 - 29
  • - Eligibility Notification From CFC April 30
  • - Local Appeals Deadline From Charities May 14
    - Tentative
  • - Local Appeals Notification From CFC June 4
    - Tentative
  • - OPM Appeals From Charity June 21 -
    Tentative
  • - Final Eligibility Decision From OPM July 31

11
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) Use excel sheet provided
  • Federation submits its own application, CFC
    excel sheet, Copies of 501c3 Letters
  • 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.

12
Review Process (All Applicants)
  • Completeness Review
  • Application must be submitted by March 6, 2015 to
    qualify for pre screen.
  • Once Pre-Screened CFC will contact applicant
    regarding administrative oversights.
  • Application submitted after March 7, 2015 will
    not be pre screened.

13

Downloading CFC Application
  • CFC Application available on our website
    www.3riverscfc.org
  • Federation Charity application (Members can use
    Independent Application)
  • - Independent Charity Application

14
CFC Application Cover Page
  • Include five-digit code, if participated in
    2014 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.

15
CFC Certification Statement 1 Local Presence
  • CHECK THE BOX
  • 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.
  • List service address (if different from front
    page)
  • Hours of Operation
  • Location County/State where office resides
  • 2014 Human Health and Welfare Services
    (attachment A)

16
CFC Certification Statement 1 Local Presence
  • ATTACHMENT A for 2014 describes your LOCAL
    PRESENCE.
  • DESCRIBE
  • WHO received the service, benefit, assistance,
    or program activity
  • in 2014
  • WHAT the service, benefit, assistance, or
    program activity is
  • WHEN it was delivered in 2014
  • WHERE it was delivered in 2014

17
CFC Certification Statement 1 Local 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

18
CFC Certification Statement 1 Local 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

19
CFC Certification Statement 1 Local Presence
  • Examples of Qualifying Attachment A
  • Louisiana
  • New Orleans 1-3, 2014 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

19
20
CFC Certification Statement 1 Local Presence
  • Example of Qualifying Attachment A
  • Louisiana Calendar Year 2014 (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)

20
21
CFC Certification Statement 1 Local 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

22
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 applicants 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.

23
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).

24
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.

25
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 organizations 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

26
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 10/1/14.

27
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 organizations
    single corporate tax-exemption.
  • - Name and EIN will be the same as national
  • - Must provide certification letter from national
    dated on or after 10/1/14.

28
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.
  • 2014 human health/welfare service must be
    explained in Attachment A

29
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, 2013 or more
    recent.
  • OR

30
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

31
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 2015 and has controls
    in place to ensure funds are properly accounted
    for and it can provide accurate timely financial
    information to interested parties.

32
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 2015 18 months June 30, 2013)
  • - 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 firms letterhead. Copies are accepted.

33
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 organizations 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 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.

34
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 2012, 2013
    or 2014 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

35
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 organizations fiscal period ended on or
    after June 30, 2013, 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.)

36
CFC Certification Statement 6 (cont.) Tax Form
990
  • Any organizations 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.

37
CFC Certification Statement 6 (cont.) Tax Form
990
38
CFC Certification Statement 6 (cont.) Tax Form
990
39
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 (10.0 or 15.5).

40
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.

41
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

42
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.

43
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.

44
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

45
CFC Certification Statement 13 Sanctions
Compliance
  • Include as ATTACHMENT E a 25-word statement for
    listing in the campaign brochure. (See
    Instructions Item 13 for additional required
    information and the new optional taxonomy codes.)
  • - We encourage you to list what county you
    provide service to or where county office resides
    if not in Allegheny County.

46
Certifying Officials 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

47
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 Directors 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
  • - No oral arguments. All appeals are in writing.

48
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.

49
2014 Common Application Mistakes
  • IRS Form 990 not signed by an Officer on page 1
    (June 30, 2013 or current)
  • IRS Form 990 and Audit time periods do not match.
    (June 30, 2013 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)

50
2014 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 2014 as defined by the
    regulations. (Attachment A)

51
APPLICATION SELF AUDIT FORM
  • Self Audit Sheet - Provided for you to review
    application (optional)

52
APPLICATION RECEIPT CONFIRMATION
  • If sent with application email will confirm
    arrival of application.

53
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.

54
QUESTIONS ANSWERS
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