CFC Application Training

1. CFC Application Training Northern New England Combined Federal Campaign 2014 Local Charity Independent and Federal Member Applications

2. Contents • Introduction • CFC Information • Application Information • Applications • Appeals Process • Questions • Conclusion

3. CFC Information Mission:To promote and support philanthropy through a program that is employee-focused, cost-efficient, and effective in providing all Federal employees the opportunity to improve the quality of life for all.

4. CFC Information • Established in 1961, the CFC is the only government-authorized solicitation of employees in the Federal workplace on behalf of charitable organizations. Largest workplace fundraising campaign in the world. • NNE CFC raised over $1,000,000 and served the 25,000+ federal employees of the states of New Hampshire, Vermont, greater Albany New York and the Portsmouth Naval Shipyard in 2013. We additionally will be serving the state of Maine in 2013.

5. OPM Sets Policy & Procedures Conducts Local Campaign (Leadership) Local Federal Coordinating Committee (LFCC) CFC Information PCFO Local Federations & Local Independents Partners in Local Campaign Manages Campaign

6. Application Information Application Deadline: April 1st, 2014 5 p.m. EST Review Process: April 6 – LFCC will notify local charities of decisions Appeals Process: June 4 – LFCC will complete the appeal review July 31 – OPM will complete the appeal review Campaign Dates: Sept 1 – Dec 15th – Campaign runs March/April 2014 – charities are notified of designations and disbursement of fund begins April 1

7. Application Information • Organization Legal name of the applicant organization. If the name of the organization differs from the name that appears on the IRS determination letter, IRS Form 990, or audited financial statements, official Doing Business As (DBA) documentation from the IRS or state government authorizing use of this name must accompany the application. The EIN must be included. • Employer Identification Number (EIN) The nine-digit EIN that appears on the IRS determination letter and the IRS Form 990 submitted with this application.

8. Application Information • 5 Digit CFC Number The 5 digit number assigned to the organization. Organizations that did not previously participate in the CFC should leave this field blank. • Mailing Address A physical mailing address must be provided - Post Office Box addresses will not be accepted. • Telephone Organization’s telephone number.

9. Application Information • Contact Person* The contact person is the individual to whom the CFC will direct all communications. This may be any individual in the organization. • Contact Address* Contact person’s physical mailing address if different than the organization's address. Post Office Boxes may be used. Participation decision letters and other CFC communications will be sent to the contact person at this address. • Contact Telephone* Contact person’s telephone number, if different than the organization’s telephone number.

10. Application Information • Fax* Contact person’s fax number. • Contact E-Mail* Contact person’s electronic mail address. Applicants are encouraged to provide more than one email address. • Website Address List the complete Internet address of the applicant organization (no e-mail addresses). This information is required, if the organization has an Internet address. * This will be used as the point of contact for all 2014 correspondence. Please insure that the information remains valid independent of possible staffing changes.

11. Application Information • Disbursement Address List the address where paper checks will be sent, if different from mailing address. Post office boxes may be used for the disbursement address. • Electronic Funds Transfer (EFT) Information List the Routing and Account numbers, along with the name of the financial institution, where funds should be disbursed. This is an optional method for receipt of CFC contributions. NOTE: Some campaigns may elect not to disburse funds electronically.

12. Certification #1For Local Independent Organizations / Members of Federations • Applicants must fill in the hours of operation for each day of the week (minimum of 15 hours) and the county and state where the office is located. • Applicants must choose from one of the following three options: • Substantial Local Presence • Adjacent Local Campaign • Substantial Statewide Presence

13. Certification #1 (Cont.) For Local Independent Organizations/ Members of Federations Option #1: Substantial Local Presence • Organization is 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. 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 or by disseminating information or publications via the U.S. Postal Service, the Internet, or a combination thereof.

14. Certification #1 (Cont.) For Local Independent Organizations/Members of Federations Option #2: Adjacent Local Campaign • A local campaign whose geographic border touches the geographic border of another local campaign. (Information on the geographic boundaries of local CFC Campaigns can be found on the CFC website at www.opm.gov/cfc/Search/Locator.asp.) • Participation in a local campaign via an adjacency determination does not grant the organization a substantial local presence in the adjacent local campaign and participation via adjacency cannot be used to establish adjacency to local campaigns bordering the adjacent campaign area.

15. Certification #1 (Cont.) For Local Independent Organizations/Members of Federations Option #3: Substantial Statewide Presence • An Organization that provides or conducts real services, benefits, assistance or program activities in the previous year (calendar year 2013) 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 or by disseminating information and publications via the U.S. Postal Service, • the Internet, or a combination thereof.

16. Certification # 1Attachment A (Cont)For Local Independent Organizations/ Members of Federations PLEASE USE THE ATTACHMENT A FORM PROVIDED WITH YOUR APPLICATION! Factors OPM/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

17. Certification # 1Attachment A (Cont.)For Local Independent Organizations/ Members of Federations Applicants should avoid: • Generalized statements • Listing “offered” services • Listing location of members, affiliates, or board members • Listing the residencies of visitors to a facility

18. Certification # 1Attachment A (Cont.) For Local Independent Organizations/Members of Federations Applicants should avoid (Cont.): • 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

19. Certification # 1Attachment A (Cont.)For Local Independent Organizations/Members of Federations Describe: • Who received the service, benefit, assistance, or program activity. • What the service, benefit, assistance, or program activity is. • Where the service, benefit, assistance, or program activity was delivered. • When the service, benefit, assistance, or program activity was delivered. • How the service, benefit, assistance, or program activity was delivered.

20. CFC Certification Statement #1Attachment AFor Local Independent Organizations/Members of Federations Examples of Qualifying Attachment A: New Hampshire Portsmouth, November 1-3, 2012 ABC Charity conducted a national conference on cancer research and treatment in Portsmouth. 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 Examples of Non-Qualifying Attachment A: Portsmouth, NHDecember 2012 Charity Central held a Family Day attended by local physicians.

21. Certification #2For Local Independent Organizations/Members of Federations Individual charities: • Must be recognized by the Internal Revenue Service as a 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

22. Certification #2Attachment BFor Local Independent Organizations/Members of Federations • Must submit a copy of a current, most recent IRS determination letter. (If the name of the applicant organization differs on the IRS determination letter, the IRS Form 990, or audited financial statements, documentation from the IRS or state government authorizing this name change must accompany the application.) • Federal Tax ID Number must be included.

23. Certification # 2Attachment B (Cont’d) For Local Independent Organizations/Members of Federations • An organization that is part of a group exemption or bona-fide chapter or affiliate of a national organization acting as a single corporate entity, must provide a letter from its affiliated national organization with its IRS determination letter.

24. Certification # 2Attachment B (Cont’d) For Local Independent Organizations/Members of Federations Common Errors: • 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”

25. Certification #3For Local Independent Organizations/Members of Federations Applicants must choose one of the following Options: • Organization is not part of a group exemption. • Organization is part of a group exemption. • Organization is a bona-fide chapter or affiliate operating under a national corporation’s tax ID.

26. Certification #3 (Cont.) For Local Independent Organizations/Members of Federations Option 1: Not Part of a Group Exemption • Organization is not part of a group exemption. The Name and EIN on the IRS determination letter will be unique. Option 2: Part of a Group Exemption • Organization is part of a group exemption. The name may or may not be unique. Organizations should have an EIN that is different from the EIN on the national group exemption letter. Must have a certification letter from the national organization. • Organization is a bona-fide chapter or affiliate operating under a national corporation’s tax ID.

27. Certification #3 (Cont.) For Local Independent Organizations/Members of Federations Option 3: Bona-fide Chapter or Affiliate • Organization is a bona-fide chapter or affiliate operating under a national corporation’s tax ID. Name and EIN will be the same as national. Must provide letter from national dated on or after Oct. 1, 2013.

28. Certification #4For Local Independent Organizations/Members of Federations • Must certify that it is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare. • The services, benefits, assistance, or program activities affecting human health and welfare provided in 2013 are reflected in ATTACHMENT A for Local Independent Organizations.

29. Certification #5For Local Independent Organizations/Members of Federations Applicants must choose one of the following threerevenue options: • Revenues over $250,000. • Revenues between $100,000 and $250,000. • Revenues less than $100,000.

30. Certification #5 (Cont.)For Local Independent Organizations/Members of Federations Option 1: Revenues more than $250,000 • Organization accounts for its funds on the accrual basis in accordance with Generally Accepted Accounting Principles (GAAP) • Organization has an audit annually by an Independent certified public accountant in accordance with Generally Accepted Auditing Standards (GAAS). Include this audit as Attachment C. • If using national organization information, provide certification from CEO of affiliated national organization.

31. Certification #5 (Cont.) For Local Independent Organizations/Members of Federations Option 2: Revenues between $100,000 & $250,000 • Organization accounts for its funds on the accrual basis in accordance with Generally Accepted Accounting Principles (GAAP) • Organization has an audit annually by an Independent certified public accountant in accordance with Generally Accepted Auditing Standards (GAAS). • The audit must be available if requested

32. Certification #5 (Cont.) For Local Independent Organizations/Members of Federations Option 3: Revenues less than $100,000 • Organization must have controls in place to ensure funds are properly accounted for and it can provide accurate timely financial information to interested parties.

33. Certification #5Attachment CFor Local Independent Organizations/Members of Federations • The audit must cover the fiscal period ending on or after June 30, 2012. • Audit period should match submitted IRS 990 period. • The audit must state the organization accounts for its funds in accordance with GAAP and it was audited in accordance with GAAS. • The audit must be signed, dated and be on the audit firm’s letterhead. • If it is a consolidated audit (covers a National Organization) their must be a separate audited section on this applicant. • “Except for” statements may cause denial.

34. Certification #6For Local Independent Organizations/Members of Federations Applicants must choose one of the following 2 options: • Organization is required to prepare and submit to the IRS an IRS Form 990. • Organization is not required to prepare or submit to the IRS an IRS Form 990.

35. Certification #6 (Cont,) For Local Independent Organizations/Members of Federations Option 1: Organization submits IRS Form 990 • Submit a copy of the complete IRS Form 990 for a period ending no later than June 30, 2012 as Attachment D. Option 2: Organization does not submit IRS FORM 990 • Submit a pro forma IRS Form 990 as Attachment D.

36. Certification # 6Attachment DFor Local Independent Organizations/Members of Federations • All supplemental information must be included. • A signature in the box marked “Signature of Officer” is required. The preparers signature alone is not sufficient. • IRS forms 990EZ, 990PF,and comparable forms are not acceptable substitutes. Smaller organizations that file a IRS Form 990EZ may submit it with the appropriate pro forma pages described below for organizations that submit to us a pro forma IRS Form 990.

37. Certification # 6Attachment D (Cont.) For Local Independent Organizations/Members of Federations • Organizations that submit a pro forma IRS Form 990 must complete page 1 and Part V only. • Organizations that submit a pro forma IRS Form 990 must complete page 1 (Part I, Summary and Part II, Signature Block, Lines 1-4 only; Part VII, (Compensation sections A only); Part VIII (Statement of Revenues); Part IX (Statement of Functional Expenses), and; Part XII (Financial Statements and Reporting)

38. Certification #7For Local Independent Organizations/Members of Federations • Regulatory Formula: • 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). • The regulatory formula must be used. No other calculations/methods are allowed • All percentages must be listed to the tenth of a percent (XX.X%).

39. Certification #8For Local Independent Organizations/Members of Federations • The organization is directed by an active and responsible governing body. • The members of this governing body have no material conflict of interest. • The majority of the members of this governing body must serve without compensation.

40. Certification # 9For Local Independent Organizations/Members of Federations • The organization prohibits the sale or lease of CFC contributor lists.

41. Certification # 10For Local Independent Organizations/Members of Federations • The Organization 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.

42. Certification # 11For Local Independent Organizations/Members of Federations • The organization named in this application effectively uses the funds contributed for its announced purposes.

43. Certification # 12For Local Independent Organizations/Members of Federations • The organization is in compliance with all statutes, Executive orders, and regulations restricting or prohibiting U.S. persons from engaging in transactions and dealings with countries, entities, or individuals subject to economic sanctions administered by the U.S. Department of the Treasury’s Office of Foreign Assets Control. • The organization is aware that a list of countries subject to such sanctions, a list of Specially Designated Nationals and Blocked Persons subject to such sanctions, and overviews and guidelines for each such sanctions program can be found at http://www.treas.gov/ofac. • Should any change in circumstances pertaining to this certification occur at any time, the organization will notify OPM/CFC Operations immediately.

44. Certification # 13For Local Independent Organizations/Members of Federations PLEASE USE THE ATTACHMENT E FORM PROVIDED WITH YOUR APPLICATION! • A statement of 25 words or less that describes the organizations program activities. • For Local Independent Organizations this will be Attachment E.

45. Certification # 13Attachment E For Local Independent Organizations/Members of Federations • Name of organization - either legal name as registered with IRS or approved d.b.a. • Phone number • Web Site address • Legal name of organization (if listed under d.b.a. name) • Employee Identification number • 25-Word description (Above mentioned requirements are not counted as part of 25-words) • Up to 3 taxonomy letter codes • Percent of administrative costs

46. Certification # 13Attachment E (Cont.)For Local Independent Organizations/Members of Federations Example of 25 Word Description: 0000 DBA Name of Organization (legal name of Organization, if applicable) Phone number  Web address  EIN #123456789 The description will contain no more than 25 words. It should be worded so that the donor understands the program services provided. (A/B/O) 4.2%

47. Certification # 13Attachment E (Cont.)For Local Independent Organizations/Members of Federations OPTIONAL: Each organization can self-identify up to three categories, in priority order, which most closely identifies the type of mission, services, and activities provided. The corresponding letters will be printed in your organization’s listing in the CFC brochure (see example below) to assist donors in selecting a charity. Categories are derived from the National Taxonomy of Exempt Entities (NTEE) classification system developed by the National Center for Charitable Statistics.

48. Certification # 13Attachment E (Cont.)For Local Independent Organizations/Members of Federations

49. Certifying OfficialFor Local Independent Organizations/Members of Federations • Every application must be signed by a certifying official, but we no longer require that each application contain the original signature.  • Taxonomy code titles have been revised.

50. General • Applicants must insure that their applications are complete upon submission. (This includes the correct time frames for attachments.) • All application information must be specific to the applicant federation or organization. Regional and/or national materials will not be accepted. • Applications must be kept on file for 3 completed CFC campaign periods. This would include 2010, 2011, 2012. • The use of standard formats and checklists is no longer permitted to show real services, benefits, assistance or other program activities.