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2011 Onslow County Combined Federal Campaign(CFC) Local Charity Eligibility Requirements

2011 Onslow County Combined Federal Campaign(CFC) Local Charity Eligibility Requirements. 2011 ONSLOW COUNTY CFC APPLICATION PERIOD FEBRUARY 14, 2011- MARCH 15, 2011. Eligibility Requirements Overview . Timeline of Local Applicant Eligibility

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2011 Onslow County Combined Federal Campaign(CFC) Local Charity Eligibility Requirements

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  1. 2011 Onslow County Combined Federal Campaign(CFC) Local Charity Eligibility Requirements 2011 ONSLOW COUNTY CFC APPLICATION PERIOD FEBRUARY 14, 2011- MARCH 15, 2011

  2. Eligibility Requirements Overview • Timeline of Local Applicant Eligibility • CFC Local Organization Categories: Local, Adjacent, or Statewide • The 12 Application Certification Statements • Required Application Attachments • Common Application Errors

  3. Timeline of Local Applicant Eligibility March 15– Deadline for 2011 Onslow County CFC local applications April 30– National deadline for LFCC to notify local organizations of eligibility decisions in writing June 3 – National deadline for decisions by LFCC on all local organization appeals July 29– OPM completion of local appeal reviews

  4. Which Category Does Your Organization Qualify? National- Has provided health and human welfare services in a minimum of 15 states for prior 3 years. Application is submitted to OPM annually and organization is included in all 200+ campaigns. More info at www.opm.gov/cfc . Local Federation- A human health and welfare organization with at least 15 member organizations, in addition to itself; applies to individual campaigns. Local, Adjacent, or Statewide? Local: Charity impacts CFC region & facility is w/i campaign region. Adjacent: Charity impacts CFC region, but facility is w/i a bordering CFC campaign region. Statewide: Charity providing real services during 2010 covering 30 NC counties or 30% of target population within state.

  5. Local, Adjacent, Statewide Applications How many campaigns can your local organization apply? Local- Eligible to apply to Onslow CFC region Adjacent- Category for Local charities to apply to all campaign areas that are adjacent to the campaign where the organization is located. An application must be sent to each campaign in which the organization wishes to participate. Adjacent Campaigns to Onslow CFC: Cherry Point CFCSoutheastern NC CFC Statewide- Eligible to apply to all ten campaign regions within North Carolina. An application must be sent to each campaign in the state in which the organization wishes to participate. Please note that application deadlines vary by campaign!

  6. U.S. Office of Personnel Management, Office of CFC Operations. (2011). Cfc campaigns in North Carolina Retrieved from http://apps.opm.gov/campaignLocator/dsp_Map.cfm?state=NC

  7. CFC Certification Statement #1HOW did your organization support human health and welfare during 2010? Charities that apply to receive funds through the CFC are required to submit to extensive review of their financial and governance practices prior to acceptance. This eligibility review has helped set standards for participation in giving initiatives that transcend the community. • WHO received the service, benefit, assistance, or program activity • WHAT the service, benefit, assistance, or program activity is • WHEN it was delivered • WHERE it was delivered

  8. CFC Certification Statement #1Local, Adjacent, or Statewide Presence • Hours of Operation: Minimum of 15 hours a week is required • Organization must have a physical address and a dedicated phone number • Location – County/State • Human health and welfare services your organization provided specifically during the 2010 calendar year. Factors 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

  9. CFC Certification Statement #1 Applicants should avoid • Listing services provided by another entity • Listing services provided by the service recipient • Information disseminated by United States Postal Service or Internet • Repetitive text • Generalized statements • Listing “offered” services • Listing location of members, affiliates, or board members • Listing the residencies of visitors to a facility • Fundraising activities as a service

  10. CFC Certification Statement #1Example of a Qualifying Attachment A North Carolina Jacksonville 1-3, 2010 ABC Charity conducted a national conference on cancer research and treatment in Jacksonville. 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.

  11. CFC Certification Statement #1Example of a Qualifying AttachmentA North Carolina – Calendar Year 2010 (scholarships awarded quarterly) • Charity International awarded scholarships to the following Onslow County high school students pursuing a degree in computer technology to attend the college or university of their choice: • A. Smith, Hubert, NC ($1,800) • J. Doe, Jacksonville, NC ($5,000) • B. Callahan, Jacksonville, NC ($1,200) • D. Johnson, Jacksonville, NC ($800) • C. Jones, Richlands, NC ($900)

  12. CFC Certification Statement #1Examples of Non-qualifying Attachment A Jacksonville, NCDecember 2010 Charity Central held a Family Day attended by local physicians. Hubert, NCNovember 2010 ABC Charity’s Onslow County chapter held a workshop for local families interested in learning more about ABC’s research programs. Presentations were made by ABC Colorado’s Executive Director and Vice President of Research.

  13. CFC Certification Statement #1Examples of Non-qualifying Attachment A Jacksonville 2010 ABC Charity provides newsletters, mentoring program, recreational activities, and counseling to at-risk youth. We have two youth camps in the Jacksonville area serving 100 young adults. North Carolina 2010 The Charity Museum, based in Jacksonville, recorded 300 visitors from 30 North Carolina parishes in 2010. Wilmington, NC August 10, 2010 XYZ Institute conducted a fundraiser at the Wilmington Independence Day celebration that raised $22,000. 250 North Carolina residents, representing 45 parishes contributed.

  14. CFC Certification Statement #2IRS Determination Letter: Attachment B 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). Include a copy of the most recent IRS determination letter as ATTACHMENT B • Must be 501(c)(3) tax-exempt organization • OPM will verify applicant’s current 501(c)(3) status with the IRS

  15. CFC Certification #3 Your Affiliation Status Option 1 Option 2 Option 3 • Name and EIN will be the same as national • Must provide certification letter from national (Include with Attachment B) Is NOT part of a group exemption • Is part of a group exemption Bona-fide chapter or affiliate which operates under a national organization’s single corporate tax-exemption • Name and EIN on IRS Determination letter 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 letter • Must have certification letter from national organization stating organization is in good standing(Include with Attachment B)

  16. Information for Bona-fide Chapters or Affiliates Using Parent EIN • Application: Organization: Name of parent organization; Organization address: List the main address of the parent organization, enter the local address where services are provided by the bona-fide chapter or affiliate in Attachment A • Attachment A: Completed using human health/welfare services regarding the local organization. • Attachment B: Include a copy of the parent organization’s 501( c)(3) letter • Attachment B: Must provide a certification letter signed by either the CEO or equivalent of the parent organization stating the local organization operates as a bona-fide chapter or affiliate in good standing of the parent organization and is covered by the parent organization’s 501( c)(3) tax-exemption. • Attachment C: Submit only if local revenues are greater than $250,000; may submit parent organization’s audited financial statements as Attachment C (If local organization’s revenue was greater than $250,000, the certification letter will also need to include that the local organization is covered on the parent organizations IRS Form 990 and audited financial statements). • Attachment D: Must provide a pro forma IRS Form 990(see slide 21) using local organization’s for CFC purposes. Use revenue reported on this form to answer any required revenue information.

  17. CFC Certification Statement #4

  18. CFC Certification Statement #5 Audited Financial Statements: Attachment C Choose One Of Three Options: 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 a copy of the auditor’s report and the complete audited financial statements for a fiscal period ending on or after June 30, 2009 (Fiscal year should match IRS Form 990 in Attachment D). • If using national organization information, provide certification from CEO of affiliated national organization Option #1

  19. CFC Certification Statement #5Revenues below $250,00 do not need to submit Attachment C; organization’s must certify the information below on application portion Option#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, • Does not need to provide audit, but must be available if requested by LFCC/OPM. • Audited annually by an independent certified public accountant in accordance with generally accepted auditing standards (GAAS). Revenues less than $100,000: • 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 2011 and has controls in place to ensure funds are properly accounted for and it can provide accurate timely financial information to interested parties. • Option #3 does not require an audit and may use cash or accrual accounting method Option #3

  20. CFC Certification Statement #5Additional Information for Submitting an Audit

  21. CFC Certification Statement #6Attachment D (Two Options) Option #1 Option #2 I certify the organization named in this application is not required to prepare and submit an IRS Form 990 to the IRS. Must submit a pro forma IRS Form 990: Can download IRS Form 990 from the IRS website www.irs.gov . Complete: Part I (Summary), Part II (Signature Block), Part VII (Compensation sections A and B), Part VIII (Statement of Revenues), Part IX (Statement of Functional Expenses), and Part XI (Financial Statements and Reporting). (Note: those using 990 2010 form must include Part XII instead of Part XI) Schedule B is not required, but all other supporting schedules are required. I certify 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 (long form)for a period ending no earlier than June 30, 2009. Fiscal year must match audit in Attachment C, if it was required. • If IRS does not require organization to file the Form 990(long form) it must submit a pro forma IRS Form 990(see instructions in Option #2). IRS Forms 990EZ, 990PF, and comparable forms will not be accepted.

  22. CFC Certification Statement #6Most Common IRS Form 990 Errors • Part II: (Signature Block) Signature of officer (& preparer if applicable) • Part VII: Compensation of Officers, Directors, Trustees… Any organization’s IRS Form 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 it will result in a denial.  Uncompensated members must have a -0- in the compensation column. Form 990; Individual trustee or director- member of the board who has voting rights and is not compensated. Officer is defined as an employee that is compensated by the organization.

  23. CFC Certification Statements #7 and #8 Certification Statement #7AFR Certification Statement #8 Board of Directors I certify 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. CFC will review the voting board members disclosed on the IRS Form 990 submitted to verify. Listing of Board terms of office and meeting dates/locations required of Federations only. I certify the administrative and fundraising rate for the organization named in this application is __ __ .__% Regulatory Formula: Using Attachment D: 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).

  24. CFC Certification Statements #9 and #10 Certification Statement #9 Sale/Lease of Contributor Information Certification Statement #10 I certify the organization named in this application conducts publicity and promotional activities based upon its actual program and operations, these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims. I certify 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.

  25. CFC Certification Statements #11 and #12 CFC Certification Statement #11 CFC Certification Statement #12 Sanction’s Compliance Sanctions compliance certification is required The list of countries, entities, or individuals referenced in the certification can be found at www.treas.gov/ofac. Guidance in CFC Memorandum 2005-13 I certify the organization named in this application effectively uses the funds contributed by Federal personnel for its announced purposes.

  26. Attachment E25-word Statement Attachment E is the information about your organization that will be displayed in both the printed local CFC 2011 Charity List brochure and the e-brochure which will be posted on the Onslow CFC website(www.onslowcountycfc.org) for the duration of the 2011 campaign. • The organization’s CFC code, legal name, telephone number, website address(if available), EIN, taxonomy codes, and AFR will be included, but will not count as part of the 25-word statement. • The 25-word statement should be worded so the donor understands the program services provided. • Special fonts, capitalizations, quotations, and underlining are not accepted. Any statement that uses special features or exceeds 25 words will be edited by the LFCC.

  27. Common Application ERRORS • Actual application: Applicants must check the box next to each statement to demonstrate compliance with each certification statement with an original signature included on the last page. • Attachment A: Separate from the mission statement or list of services of what the organization will provide; Requires detailed information on what actual services the organization did provide during 2010. • Attachment D: Must include “Signature of officer”; the preparer’s signature alone is not sufficient. • Attachment D: Number of voting board members disclosed in Part I. Line 3 with the number of individuals that have the “individual trustee or director” or institutional trustee” position selected in Part VII, Column C. If the number in Part I is more than the number in Part VII, the organization must provide an explanation for the difference.

  28. Appeals Process • LFCC must provide information on how to appeal a denial at the local and national levels • Appeals limited to the facts justifying the reversal of the original decision • Appeals may not be used to supplement applications with missing or outdated documents

  29. Please contact Robin McNece at cfconslow@gmail.com or call (910) 449-9714 for any additional information APPLICATIONS FOR ONSLOW CFC MAY BE SENT TO:Onslow CFCP.O. Box 8650Camp Lejeune, NC 28547

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