1. CFC Application Training Northern New England Combined Federal Campaign 2014 Local Charity Federation 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. oNNE 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. 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, 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 15 th – Campaign runs March/April 2014 – charities are notified of designations and disbursement of fund begins April 1

7. Application Information oFederation 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 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) 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 #1 For Local Federations oFederations members as well as themselves must have 15 or more member organizations that individually meet all local eligibility criteria for participation in this campaign. Include list of eligible members as Attachment A oFederations MUST submit full applications to all members not approved for participation in 2013 oSee Individual/ Federal Member Application Instructions oThe member organizations must have either a substantial local presence in the geographic area served by the local campaign, a substantial local presence in the geographic area served by an adjacent local campaign, or a substantial statewide presence.

13. Certification # 1 Attachment A For Local Federations oList of all eligible member organizations (minimum 15 members in addition to the federation) that meet all local eligibility criteria for participation. oFEDERATIONS MUST COMPLETE THE EXCEL SPREADSHEET (Attachment A) FOR ALL THEIR MEMBERS THAT THEY RECEIVED WITH THEIR APPLICATION. oInclude all required columns.

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

15. Certification # 2 Attachment B For Local Independent Organizations & For Local Federations oMust 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.) oFEDERATIONS MUST SUBMIT A COPY OF THE 501(C) 3 FOR EACH OF THEIR MEMBERS. PLEASE SUBMIT ELECTRONICALLY. oFederal Tax ID Number must be included.

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

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

18. Certification #3 For Local Federations oMust certify that it is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare.

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

20. Certification #4 (Cont.) For Local Federations Option 1: Operating more than 1 Year oOrganization accounts for its funds on an accrual basis in accordance with Generally Accepted Accounting Principals (GAAP) oOrganization has been audited in accordance with Generally Accepted Auditing Standards (GAAS) by an independent CPA in the immediately preceding year. oInclude as Attachment C a copy of the audited financial statement for a fiscal period ending on or after June 30, 2012.

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

22. Certification # 4 Attachment C For Local Federations oThe audit must cover the fiscal period ending on or after June 30, 2012. 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 be on the audit firm’s letterhead. oIf it is a consolidated audit (covers a National Organization) their must be a separate audited section on this applicant. o“Except for” statements may cause denial. oFederations must have a statement in the audit stating “honors designations made to each member organization.

23. Certification #5 For Local 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.

24. Certification #5 (Cont,) For Local 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, 2012 as Attachment D. Option 2: Organization does not submit IRS FORM 990 oSubmit a pro forma IRS Form 990 as Attachment D. See instructions.

25. Certification #5 Attachment D For Local Federations oAll supplemental information must be included. oA signature in the box marked “Signature of Officer” is required. The preparers 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.

26. Certification # 5 Attachment D (Cont.) For Local Federations oOrganizations that submit a pro forma IRS Form. oOrganizations that submit a pro forma revised 2010 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)

27. Certification #6 (Cont.) For Local Federations 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%).

28. Certification #7 For Local Federations-Attachment E oThe organization is directed by an active and responsible governing body. oThe members of this governing body have no material conflict of interest. oThe majority of the members of this governing body must serve without compensation. oFederations must include Attachment E. oA complete list of the federation’s board of directors and the beginning and end dates of each individual’s current term of office. oA complete list of the board’s meeting dates and locations of the previous calendar year.

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

30. Certification # 9 For Local 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.

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

32. Certification # 11 For Local Federations oThe 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.

33. Certification # 12 For Local Federations-Attachment F oThe organization must make available to the public its annual report. oInclude the federation’s most recently completed annual report as Attachment F. oThe annual report can end no later than June 30, 2012. oThe annual report must include a full description of the activities and services. oThe annual report identifies its chief administrative personnel. oThe annual report includes the amount raised, sources of contributions, cost of fundraising and how costs are recovered from donations. oThe annual report details any membership dues and/or fees received by the federation from its members or affiliates as a service charge.

34. Certification # 13 For Local 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.

35. Certifying Official For Local Independent Organizations & For Local Federations oEvery application must be signed by a certifying official, but we no longer require that each application contain the original signature. oTaxonomy code titles have been revised.

36. oApplicants must insure 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 2010, 2011, 2012. oThe use of standard formats and checklists is no longer permitted to show real services, benefits, assistance or other program activities. General

37. To Local Federal Coordinating Committee: oDenied applicants must 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 must be sent via registered or certified mail. (Return signed receipt.) oAppeals may not be used to supplement original applications missing or outdated materials. Appeals Process

38. 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.)

39. 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 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.)

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

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