2004 Combined Federal Campaign Application Training

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2004 Combined Federal Campaign Application
Training
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CFC 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.

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CFC FACTS

• The Combined Federal Campaign
• Established in 1961, the CFC is the only
  government-authorized solicitation of employees
  in the Federal workplace on behalf of charitable
  organizations. It is the largest workplace
  fundraising campaign in the world.
• In 2002, about 1.46 million Federal employees
  donated 237.9 million to charitable causes.
  These funds were distributed by 362 Principal
  Combined Fund Organizations (PCFOs) to thousands
  of charities across the United States and around
  the world.

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CFC FACTS

• Volunteering
• CFCs involvement with the nonprofit sector is
  not limited to direct financial support. Each
  campaign is run by a volunteer group of Federal
  employees who work with experienced nonprofit
  executives in their communities to generate
  contributions and distribute them to eligible
  charities. It also provides an opportunity for
  Federal workers to become involved in their
  communities and to have their giving and
  volunteering efforts viewed as a direct extension
  of their commitment to public service.

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CFC FACTS

• Nonprofit Partnerships and the CFC
• Partnerships with nonprofit organizations are a
  core part of the CFC structure. In each of the
  362 CFC campaigns throughout the country, local
  and national nonprofit organizations collaborate
  closely with committees of volunteer Federal
  employees. These partnerships are adding great
  value to the Combined Federal Campaign for both
  Federal employees and the participating nonprofit
  organizations.

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CFC FACTS

• Accountability
• Charities that want to receive funds generated by
  the campaign are required to submit to a
  substantial review of their financial and
  governance practices prior to acceptance. This
  eligibility review is in line with community
  norms, but it has helped set standards for
  participation in giving initiatives that
  transcend the community.
• The Office of Personnel Management through the
  Office of CFC
• Operations (OCFCO) has overall responsibility
  for management and supervision of the CFC.

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2004 APPLICATION FOR NATIONAL/INTERNATIONAL
UNAFFILIATED ORGANIZATIONCOVER SHEET

• If the name of the organization is different than
  the name which appears on the IRS Form 990, IRS
  determination letter, audited financial
  statements, or annual report, official
  documentation authorizing this name change must
  accompany the application.
• Include four-digit CFC if organization was listed
  on the national/international in previous
  campaign.
• Post Office Box addresses are not permitted on
  face of the application.
• 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.

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National/International Sections

• The CFC List will be divided into two sections
• national/international organizations
• international organizations.
• Organizations wishing to be listed in the
  International section of the brochure must check
  the box at the top of page 5.

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CFC Certification Statement 1

• I certify that the organization named in this
  application provided or conducted real services,
  benefits, assistance, or program activities in 15
  or more different states in the three year period
  immediately preceding this application.
• OR
• I certify that the organization names in this
  application provided or conducted real services,
  benefits, assistance, or program activities in a
  foreign country in the three-year period
  immediately preceding this application.

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CFC Certification Statement 1

• DESCRIBE
• WHO received the service
• WHAT the service is
• WHEN it was delivered
• WHERE it was delivered
• HOW it was delivered
• NOTE This requirement cannot be met on the sole
  basis of services provided through an 800
  telephone number or by sending materials via the
  U.S. Postal Service or a combination thereof.

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CFC Certification Statement 2

• I certify that the Internal Revenue Service
  recognizes the organization named in this
  application as tax-exempt under 26 U.S. 501(c)(3)
  and to which contributions are tax-deductible
  pursuant to 25 U.S.C. 170.
• Include a copy of the most recent IRS
  determination letter as ATTACHMENT B.
• Additional information must accompany letters
  with expired advance ruling periods
• If name on IRS letter, IRS Form 990, audit, or
  annual report is different from applicant,
  official documentation from IRS or state
  government must be included.

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CFC Certification Statement 3

• Select the appropriate statement that describes
  the organizations expenses related to lobbying
  and other attempts to influence voting or
  legislation at the local, State, or Federal
  levels.
• Advocacy is permitted by 501(c)(3) organizations
• Section 501(h) states that an organization does
  not spend more than 20 of its first 500,000,
  15 of the next 500,000, and so on.

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CFC Certification Statement 4

• I certify that the organization is a human health
  and welfare organization providing services,
  benefits, or assistance to, or conducting
  activities affecting, human health and welfare.
• Provide a statement describing the organizations
  human health and welfare benefits as ATTACHMENT C

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CFC Certification Statement 5

• I certify that the organization named in the
  application accounts for its funds in accordance
  with generally accepted accounting principles
  (GAAP).
• Must be on an accrual basis

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CFC Certification Statement 6

• I certify that the organization named in the
  application was audited in accordance with
  generally accepted auditing standards (GAAS) by
  an independent certified public accountant in the
  immediately preceding year.
• Include a copy of the organization's most
  recently completed audit as ATTACHMENT D.
• CPA compilations and reviews are not accepted.
• Consolidated audits must contain a separate
  audited section on applicant.

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CFC Certification Statement 6

• The 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 2004 18 months June 30,
  2002)
• The IRS Form 990 and audit must cover the same
  fiscal period. If revenue and expenses on the two
  documents differ, these amounts must be
  reconciled by a certified public accountant
  either in an accompanying signed statement or IRS
  Form 990, Parts IV-A IV-B.)

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CFC Certification Statement 7

• Include as ATTACHMENT E a copy of the most
  recently completed IRS Form 990, including
  signature on page 6 in the box marked Signature
  of officer.
• The preparers signature alone is not sufficient.
• If your organization is not required to file the
  Form 990, you must still complete one in
  accordance with IRS regulations to be eligible
  for the CFC.

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CFC Certification Statement 7

• Include as ATTACHMENT E a copy of the most
  recently completed IRS Form 990, including
  signature on page 6 in the box marked Signature
  of officer.
• IRS Forms 990 EZ, 990PF, and comparable forms are
  not accepted. However, smaller organizations that
  file Form 990EZ may submit it with pages 1 2 of
  the Form 990 attached.
• The IRS Form 990 and audit must cover the same
  period. If the revenue and expenses on these two
  documents differ, the reconciliation must be
  included in the IRS Form 990 itself or include a
  letter of reconciliation submitted by the CPA who
  completed the audit.)

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CFC Certification Statement 8

• Certification that the organizations
  administrative and fundraising rate does not
  exceed 25.
• Regulatory Formula
• ADD Line 14 of IRS Form 990 (management
  general expenses) and Line 15 of IRS Form 990
  (fundraising expenses)
• DIVIDE THE SUM by Line 12 (total revenue)

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CFC Certification Statement 8

• If your administrative and fundraising rate
  exceeds 25, you must provide as ATTACHMENT F
• 1) Detailed justification
• 2) Formal plan to reduce the rate to 25 or
  less

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CFC Certification Statement 9

• I certify that an active and responsible
  governing body directs the organization, whose
  members have no material conflict of interest and
  majority of which serve without compensation.
• Include in ATTACHMENT G, a listing of the Board
  with their terms of office and meeting dates and
  locations.
• Ensure that IRS Form 990 reflects officers/board
  members and whether they are compensated.

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CFC Certification Statement 10

• I certify that the organization named in this
  application prohibits the sale or lease of CFC
  contributor lists.

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CFC Certification Statement 11

• 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.

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CFC Certification Statement 12

• I certify that the organization named in this
  application effectively uses the funds
  contributed by Federal personnel for its
  announced purposes.

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CFC Certification Statement 13

• I certify that the organization named in this
  application is chartered/incorporated under a
  government entity. This entity or State is
  _______________.
• Inclusion of state of incorporation is required.

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CFC Certification statement 14

• I certify that the organization has in the
  preceding year received no more than 80 percent
  of its total support and revenues from government
  sources
• Calculated by Dividing Line 1c of the IRS Form
  990 by Line 12.
• Medicare/Medicaid funds are excluded from this
  calculation (line 93f)
• If figure is over 80, a request for a waiver may
  be included in the application. This must
  include an explanation for the rate.

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CFC Certification Statement 15

• I certify that the organization prepares and
  makes available to the public an annual report
  that includes a full description of the
  organizations activities and identifies its
  directors/governing body and chief administrative
  personnel.
• Include as ATTACHMENT G a copy of the annual
  report.
• The annual report must be for a fiscal period
  ending on or after June 30, 2002.
• The annual report does not have to be for the
  same fiscal period as the audit and IRS Form 990.
• The annual report must include a listing of the
  Boards terms of office and meeting dates and
  locations.

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CFC Certification Statement 16

• I certify that, as of _____(date) the
  organization named in this application does not
  knowingly employ individuals or contribute funds
  to organizations found on any terrorist related
  list promulgated by the U.S. Government, the
  United Nations, or the European Union including
  the Department of Treasurys Office of Foreign
  Assets Control Specially Designated Nationals
  List, the Department of Justices Terrorist
  Exclusion List, and the list annexed to Executive
  Order 13224. Should any change in circumstances
  occur during the year OPM will be notified within
  15 days of such change.

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Certifying Officials Signature

• The Certifying officials signature on page 8
  MUST be original. Automatic pens and/or
  signature stamps may not be used.
• If an organizations applies as unaffiliated and
  as a member of a federation, the federation
  application will not be considered.

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Appeals Process

• A written appeal to the Deputy Director of OPM
  must be received within 10 business days of
  receipt of the letter of denial.
• Appeal should be limited to the facts justifying
  the reversal of the original decision.
• Appeals may not be used to supplement
  applications that had missing or outdated
  documents, and any such documents submitted will
  not be considered.

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Application Deadline

• February 2, 2004
• Applications Received After the Deadline Will Not
  Be Considered

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2003 CFC TIMELINE

• Fall 2003
• 2004 CFC Applications Available on CFC Website
• December 1, 2003 February 2, 2004
• OPM Accepts 2004 CFC Applications
• Winter/Spring 2004
• OPM Review of Applications and Appeals
• July 2004
• Release of National/International list

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2004 CFC TIMELINE

• Fall 2004
• CFC Campaign Season
• March 15, 2005
• Deadline for Mailing of Donor Acknowledgement
  Names
• April 1, 2005
• Deadline for Large campaign to Begin Monthly
  Disbursements to Charities
• June 1, 2005
• Deadline for Small Campaigns to Make Quarterly
  Disbursements to Charities

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Office of CFC Operations

• For additional information about the CFC
  application and eligibility requirements, contact
  the Office of CFC Operations at
• www.opm.gov/cfc
• cfc_at_opm.gov