1. CFC Application Training Northern New England Combined Federal Campaign 2015 Local Charity Federation Applications

2. Introduction CFC Information Application Information Applications Appeals Process Questions Conclusion Agenda

3. CFC Information 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.

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. In 2014, NNE CFC raised almost $1.2 million and served the 40,000+ federal employees of the states of New Hampshire, Vermont, Maine, and Greater Albany New York.

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

6. Application Information Application Deadline: April 1 st, 2015 5 p.m. EST Review Process: April 30 – LFCC will notify local charities of decisions Appeals Process: June 5 – LFCC will complete the appeal review July 31 – OPM will complete the appeal review Campaign Dates: Sept 1 – Dec 15 th – Campaign runs March/April 2015 – Charities are notified of designations and disbursement of funds begins April 1

7. Application Information Federation 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 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 2015 correspondence. Please ensure 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) 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 #1 For Local Federations New for 2015 : Local Charities only In past years, local charities interested in participating in the CFC were required to submit an application to each campaign region where they qualified. This placed a large burden on charities to apply to multiple CFCs. With the implementation of Universal Giving, donors can now contribute to any participating charity nationwide. This year, the adjacent and statewide presence options have been removed from the charity applications. Each participating charity must document that it has a substantial local presence in the campaign region to which it is applying, and may apply to only one CFC. Each Federation may only include member organizations that meet the local presence criterion for the campaign to which it is applying.

13. Certification #1 For Local Federations 2015 only: 15 Member Requirement Waived During this transition year, OPM will permit local federations to continue to provide administrative services to member organizations, including fiscal services, even if the federation does not meet the 15 member requirement in a campaign zone. In these cases, the federation must have a signed agreement with the charitable organization authorizing it to act on its behalf, including granting the federation authority to handle financial distributions.

14. Certification #1 For Local Federations FEDERATIONS MUST COMPLETE THE EXCEL SPREADSHEET (Attachment A) FOR ALL OF THEIR MEMBERS WITH THEIR APPLICATION Federations MUST submit full applications for all members who did not participate in the 2014 campaign ▫See Individual/ Federation Member Application Instructions

15. Certification #2 For Local Independent Organizations & For Local Federations Federations and 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

16. Certification # 2 Attachment B For Local Independent Organizations & For Local Federations Must submit a copy of 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) FEDERATIONS MUST SUBMIT A COPY OF THE 501(C)3 FOR EACH OF THEIR MEMBERS. PLEASE SUBMIT ELECTRONICALLY. Federal Tax ID number must be included.

17. Certification # 2 Attachment B For Local Independent Organizations & For Local 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.

18. Certification # 2 Attachment B For Local Independent Organizations & For Local 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”

19. Certification #3 For Local 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.

20. Certification #4 For Local Federations Applicants must choose from one of the following two options: Has been operating for more than one year. Has not been operating for more than one year.

21. Certification #4 (Cont.) For Local Federations Option 1: Operating more than 1 Year Organization accounts for its funds on an accrual basis in accordance with Generally Accepted Accounting Principals (GAAP) Organization has been audited in accordance with Generally Accepted Auditing Standards (GAAS) by an independent CPA in the immediately preceding year. Include as Attachment C a copy of the audited financial statement for a fiscal period ending on or after June 30, 2013.

22. Certification #4 (Cont.) For Local Federations Option 2: Operating Less than 1 Year Organization accounts for its funds on an accrual basis in accordance with Generally Accepted Accounting Principals (GAAP) Federation has been operating for less than one year and therefore is not required to submit audited financial statements.

23. Certification # 4 Attachment C For Local Federations The audit must cover the fiscal period ending on or after June 30, 2013. 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) there must be a separate audited section on this applicant. “Except for” statements may cause denial. Federations must have a statement in the audit stating “ honors designations made to each member organization.”

24. Certification #5 For Local Federations Applicants must choose one of the following 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.

25. Certification #5 (Cont.) For Local Federations Option 1: Organization submits IRS Form 990 Submit a copy of the complete, signed IRS Form 990 for a period ending no later than June 30, 2013 as Attachment D. Option 2: Organization does not submit IRS FORM 990 Submit a pro forma IRS Form 990 as Attachment D. See instructions.

26. Certification #5 Attachment D For Local Federations Attachment D Tips: All supplemental information must be included. A signature in the box marked “Signature of Officer” is required. The preparer’s 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 documents

27. Certification # 5 Attachment D (Cont.) For Local Federations Organizations that submit a pro forma IRS Form. Can be downloaded from www.irs.govwww.irs.gov Organizations that submit a pro forma revised IRS Form 990 must complete Page 1, Items A-M; Part I (Summary), Lines 1-4 only; Part II (Signature Block); Part VII (Compensation section A only); Part VIII (Statement of Revenues); Part IX (Statement of Functional Expenses), and Part XII (Financial Statements and Reporting)

28. Certification #6 For Local Federations Calculate the Federation’s APR (annual % for admin/fundraising expenses) 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%).

29. Certification #7 Attachment E For Local Federations Attachment E: 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. A complete list of the federation’s board of directors and the beginning and end dates of each individual’s current term of office. A complete list of the board’s meeting dates and locations of the previous calendar year (2014)

30. Certification #8 For Local Federations The organization prohibits the sale or lease of CFC contributor lists.

31. Certification #9 For Local 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.

32. Certification #10 For Local Federations The organization named in this application effectively uses the funds contributed for its announced purposes.

33. Certification #11 For Local Federations The Federation does not employ, in its CFC operations, the services of private consultants, consulting firms, advertising agencies or similar business organizations to perform the policy-making or decision-making functions in the CFC.

34. Certification #12 Attachment F For Local Federations Attachment F: Include the federation’s most recently completed annual report as Attachment F. The annual report can end no later than June 30, 2013 The annual report must include a full description of the activities and services. The annual report identifies its chief administrative personnel. The annual report includes the amount raised, sources of contributions, cost of fundraising and how costs are recovered from donations. The annual report details any membership dues and/or fees received by the federation from its members or affiliates as a service charge. *A more frequently published document, such as a quarterly newsletter, may be submitted as long as it meets the same requirements as the annual report.

35. Certification #13 For Local 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.

36. Certifying Official For Local Independent Organizations & For Local Federations Every application must be signed by a certifying official, but we no longer require that each application contain the original signature.

37. oApplicants must ensure that their applications are complete upon submission. (This includes the correct time frames for attachments). oAll application information must be specific to the applicant federation or organization. Regional and/or national materials will not be accepted. oApplications must be kept on file for 3 completed CFC campaign periods. This would include 2011, 2012, 2013. oThe use of standard formats and checklists is no longer permitted to show real services, benefits, assistance or other program activities. oApplicants must ensure that their applications are complete upon submission. (This includes the correct time frames for attachments). oAll application information must be specific to the applicant federation or organization. Regional and/or national materials will not be accepted. oApplications must be kept on file for 3 completed CFC campaign periods. This would include 2011, 2012, 2013. oThe use of standard formats and checklists is no longer permitted to show real services, benefits, assistance or other program activities. General

38. How to submit your application Applications are due at the CFC office in Portsmouth, NH, or in our email inboxes by April 1, 2015 at 5pm EST. There are 2 ways to submit your application: Paper: Northern New England CFC c/o UWGS 112 Corporate Drive, Unit 3 Portsmouth, NH 03801 Email: RachelCFC@uwgs.org *The Application document and Attachments A-F must all be sent as separate PDF attachments in your email **Note that we are not using the Charity Nexus portal this year

39. To Local Federal Coordinating Committee (LFCC): oDenied applicants will be notified via registered or certified mail. (Return signed receipt) oFirst appeal to LFCC must be in writing and received within 7 business days from the date of receipt of the initial LFCC decision or 14 calendar days from the date the decision is mailed-- whichever is earlier. oLFCC will consider all timely appeals and notify the appealing organization within a reasonable time period. oAll LFCC denials of appeals will be sent via registered or certified mail. (Return signed receipt.) oAppeals may not be used to supplement original application’s missing or outdated materials. To Local Federal Coordinating Committee (LFCC): oDenied applicants will be notified via registered or certified mail. (Return signed receipt) oFirst appeal to LFCC must be in writing and received within 7 business days from the date of receipt of the initial LFCC decision or 14 calendar days from the date the decision is mailed-- whichever is earlier. oLFCC will consider all timely appeals and notify the appealing organization within a reasonable time period. oAll LFCC denials of appeals will be sent via registered or certified mail. (Return signed receipt.) oAppeals may not be used to supplement original application’s missing or outdated materials. Appeals Process

40. To the Office of Personnel and Management (OPM): oAppeal must be in writing. oMust be received by OPM within 10 business days of the date of receipt of the letter from the LFCC denying eligibility on appeal. oMust include a statement including the reason(s) why eligibility should be granted. oMust include a copy of the letter from the LFCC denying the original application, the organization's original appeal to the LFCC and a copy of the letter from the LFCC denying the appeal. oAppeals may not be used to supplement original applications that had missing or outdated materials. To the Office of Personnel and Management (OPM): oAppeal must be in writing. oMust be received by OPM within 10 business days of the date of receipt of the letter from the LFCC denying eligibility on appeal. oMust include a statement including the reason(s) why eligibility should be granted. oMust include a copy of the letter from the LFCC denying the original application, the organization's original appeal to the LFCC and a copy of the letter from the LFCC denying the appeal. oAppeals may not be used to supplement original applications that had missing or outdated materials. Appeals Process (cont.)

41. oNo brochures may be printed until all local appeals filed with OPM are resolved. oOPM issues technical reversals every year for the following: oReasons for denial change from initial to appeal oOrganization was not properly informed (registered mail) oBlanket denial for Federation (Members should all be considered individually if Federation is denied) oAdditional information may be requested by an LFCC but may not be used to determine eligibility. oNo brochures may be printed until all local appeals filed with OPM are resolved. oOPM issues technical reversals every year for the following: oReasons for denial change from initial to appeal oOrganization was not properly informed (registered mail) oBlanket denial for Federation (Members should all be considered individually if Federation is denied) oAdditional information may be requested by an LFCC but may not be used to determine eligibility. Appeals Process (cont.)

42. Any New Member Application Please refer to the Independent and Federal Member Application PowerPoint Presentation

43. Thank You! For further questions and assistance contact the Northern New England CFC Office.