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

2. oIntroduction oCFC Information oApplication Information oApplications oAppeals Process oQuestions oConclusion Contents

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 oEstablished 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. oIn 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 2016 – Charities are notified of designations and disbursement of funds begins April 1

7. Application Information oOrganization 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. oEmployer 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 o5 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. oMailing Address A physical mailing address must be provided - Post Office Box addresses will not be accepted. oTelephone Organization’s telephone number.

9. Application Information oContact Person* The contact person is the individual to whom the CFC will direct all communications. This may be any individual in the organization. oContact 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. oContact Telephone* Contact person’s telephone number, if different than the organization’s telephone number.

10. Application Information oFax* Contact person’s fax number. oContact E-Mail* Contact person’s electronic mail address. Applicants are encouraged to provide more than one email address. oWebsite 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 oDisbursement 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. oElectronic 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. New for 2015: CFC’s will list 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 Certification #1 For Local Independent Organizations / Members of Federations

13. Determining Substantial Local Presence: Organization has 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. Certification #1 (Cont.) For Local Independent Organizations/ Members of Federations

14. PLEASE USE THE ATTACHMENT A FORM PROVIDED WITH YOUR APPLICATION! Factors OPM/LFCC will consider: oNature and extent of the service, benefit, assistance, or program activity oFrequency, continuity, and duration oImpact on, or benefit to, beneficiaries oNumber of beneficiaries Certification # 1 Attachment A (Cont) For Local Independent Organizations/ Members of Federations

15. Applicants should avoid: oGeneralized statements oListing “offered” services oListing location of members, affiliates, or board members oListing the residencies of visitors to a facility oListing services provided by another entity oListing services provided by the service recipient oInformation disseminated by United States Postal Service or Internet oRepetitive text oFundraising activities as a service Certification # 1 Attachment A (Cont.) For Local Independent Organizations/ Members of Federations

16. 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. Certification # 1 Attachment A (Cont.) For Local Independent Organizations/Members of Federations

17. CFC Certification Statement #1 Attachment A For Local Independent Organizations/Members of Federations Example of Qualifying Attachment A: New Hampshire Portsmouth, November 1-3, 2014 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 Example of Non-Qualifying Attachment A: Portsmouth, NH December 2014 Charity Central held a Family Day attended by local physicians.

18. Certification #2 For Local Independent Organizations/Members of Federations Individual charities: oMust be recognized by the Internal Revenue Service as a 501(c)(3) tax-exempt organization oUnits of government are not eligible oOPM will verify applicant’s current 501(c)(3) status with the IRS

19. Certification #2 Attachment B For Local Independent Organizations/Members of Federations Attachment B o 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.) oFederal Tax ID Number must be included.

20. Certification # 2 Attachment B (Cont’d) For Local Independent Organizations/Members of Federations oAn 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.

21. Certification # 2 Attachment B (Cont’d) For Local Independent Organizations/Members of Federations Common Errors: oTypographical Errors in Employer Identification Number (EIN) provided oProper Legal Name not provided (insufficient “Doing Business As” (DBA) documentation) oGovernmental entity without 501(c)(3) recognition oCharity moved (or address changed) and IRS was not notified oMerger with another organization – EIN changed oIRS Form 990 was marked “Final Return”

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

23. Certification #3 (Cont.) For Local Independent Organizations/Members of Federations Option 1: Not Part of a Group Exemption oOrganization 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 oOrganization 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.

24. Certification #3 (Cont.) For Local Independent Organizations/Members of Federations Option 3: Bona-fide Chapter or Affiliate oOrganization 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, 2014. oA copy of the national organization’s 501(c)(3) letter must accompany the CEO’s certification

25. Certification #4 For Local Independent Organizations/Members of Federations oHuman health and welfare services provided in calendar year 2014 must be reflected in Attachment A

26. Certification #5 For Local Independent Organizations/Members of Federations Applicants must choose one of the following three revenue options: oRevenues over $250,000. oRevenues between $100,000 and $250,000. oRevenues less than $100,000.

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

28. Certification #5 (Cont.) For Local Independent Organizations/Members of Federations Option 2: Revenues between $100,000 & $250,000 oOrganization accounts for its funds on the accrual basis in accordance with Generally Accepted Accounting Principles (GAAP) oOrganization has an audit annually by an Independent certified public accountant in accordance with Generally Accepted Auditing Standards (GAAS). oThe audit does not need to be submitted with the application but must be available if requested

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

30. Certification #5 Attachment C For Local Independent Organizations/Members of Federations oThe audit must cover the fiscal period ending on or after June 30, 2013. oAudit period should match submitted IRS 990 period. oThe audit must state the organization accounts for its funds in accordance with GAAP and it was audited in accordance with GAAS. oThe audit must be signed, dated and on the audit firm’s letterhead. oIf it is a consolidated audit (covers a National Organization) there must be a separate audited section on this applicant. o“Except for” statements may cause denial.

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

32. Certification #6 (Cont,) For Local Independent Organizations/Members of Federations Option 1: Organization submits IRS Form 990 oSubmit a copy of the complete 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 oSubmit a pro forma IRS Form 990 as Attachment D.

33. Certification # 6 Attachment D For Local Independent Organizations/Members of Federations oAll supplemental information must be included. oA signature in the box marked “Signature of Officer” is required. The preparer’s signature alone is not sufficient. oIRS 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.

34. Certification # 6 Attachment D (Cont.) For Local Independent Organizations/Members of Federations oOrganizations that submit a pro forma IRS Form 990 must complete page 1 and Part V only. oOrganizations 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)

35. Certification #7 For Local Independent Organizations/Members of Federations Calculate your APR (annual % for admin/fundraising expenses) oRegulatory Formula: oIn 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). oThe regulatory formula must be used. No other calculations/methods are allowed oAll percentages must be listed to the tenth of a percent (XX.X%).

36. Certification #8 For Local Independent Organizations/Members of Federations oThe CFC uses Part VII of the IRS form 990 to verify that a majority of the governing body served without compensation. Individuals listed as directors/trustees with voting rights will be reviewed for compensation. oThe organization is directed by an active and responsible governing body. oThe members of this governing body have no material conflict of interest.

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

38. Certification # 10 For Local Independent Organizations/Members of Federations oThe 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.

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

40. Certification # 12 For Local Independent Organizations/Members of Federations oThe 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. oThe 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. oShould any change in circumstances pertaining to this certification occur at any time, the organization will notify OPM/CFC Operations immediately.

41. Certification # 13 For Local Independent Organizations/Members of Federations PLEASE USE THE ATTACHMENT E FORM PROVIDED WITH YOUR APPLICATION! oA statement of 25 words or less that describes the organization’s program activities. oFor Local Independent Organizations this will be Attachment E.

42. oName of organization - either legal name as registered with IRS or approved d.b.a. oPhone number oWeb Site address oLegal name of organization (if listed under d.b.a. name) oEmployee Identification number o25-Word description (Above mentioned requirements are not counted as part of 25-words) oUp to 3 taxonomy letter codes oPercent of administrative costs Certification # 13 Attachment E For Local Independent Organizations/Members of Federations

43. Taxonomy Codes: 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 to assist donors in selecting a charity. Certification # 13 Attachment E (Cont.) For Local Independent Organizations/Members of Federations

44. A Arts, Culture, and Humanities B Education C Environment D Animal Related E Health Care F Mental Health & Crisis Intervention G Voluntary Health Associations & Medical Disciplines H Medical Research I Crime & Legal Related J Employment K Food, Agriculture & Nutrition L Housing & Shelter M Public Safety, Disaster Preparedness & Relief N Recreation & Sports O Youth Development P Human Services Q International, Foreign Affairs, & National Security R Civil Rights, Social Action & Advocacy S Community Improvement & Capacity Building T Philanthropy, Voluntarism & Grant making Foundations U Science & Technology V Social Science W Public, Societal Benefit X Religion-Related Y Mutual & Membership Benefit Z Unknown

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

46. Certifying Official For Local Independent Organizations/Members of Federations oEvery application must be signed by a certifying official, but we no longer require that each application contain the original signature.

47. 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

48. 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 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

49. To Local Federal Coordinating Committee: 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 must 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

50. To the Office of Personnel and Management: 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.)

51. oNo brochures may be printed until all local appeals filed with OPM are resolved. oLFCC’s should contact OPM 21 calendar days after local appeals decisions have been issued. 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 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.)

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