Post on 05-May-2018
Grant Compliance Package
TableofContents
Coca-Cola Philanthropy 3
Grant Checklist 5
Guidelines for Program Summary 6
Program Budget Summary 7
Grant Application 9
USA Patriot Act Compliance Form 10
ForeignPublicCharityEquivalenceAffidavit 13
Schedule of Financial Support 16
Note: The Coca-Cola Company and its philanthropic arm, The Coca-Cola Foundation, award grants each year to charitable organizations around the world. Applications are accepted year round.
Philanthropy
The Coca-Cola Company and its philanthropic arm, The Coca-Cola Foundation, aim to make a greater impact on the communities we serve around the world by being responsive to the citizenship priorities of the communities in which we live and work.
At The Coca-Cola Company, we recognize that we cannot have a healthy and growing business unless the communities we serve are healthy and sustainable. We are committed to improving the quality of life in the communities where we do business and have realigned our investment prioritiestoreflectandrespondtotheglobalandlocalnatureofourbusiness.Ourrenewedstrategy focuses on global pillars where we can make a unique and sustainable difference:water stewardship, active healthy living, community recycling, and education.
WaterStewardship • To support access to clean water and sanitation, watershed protection in water-stressed regions, and education and awareness programs that promote water conservation within communities
ActiveHealthyLiving • To support access to exercise, physical activity and nutrition education programs, programsthatmotivatebehaviormodification,andprogramsthatencourage lifestyle/behavioral changes
CommunityRecycling • To increase liter abatement efforts, advance recovery and reuse, increase community recycling awareness, and support research and innovation
Education • To support student scholarships, school drop-out prevention, access to education programs, and other education initiatives, per local business unit priorities
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Grant Requirements
The Coca-Cola Company and The Coca-Cola Foundation are based in the U.S. for tax and legal purposes. Both award grants in the U.S. and in many countries around the world. Thefollowing requirements must be met for funding consideration:
• Grants from The Coca-Cola Foundation must further its charitable purposes.
• Grants that have a direct connection to the business should be funded by The Coca-Cola Company.
•NeitherTheCoca-ColaCompanynoranyprivatepartymayreceiveanybenefit that is more than “incidental” from a Coca-Cola Foundation grant.
Eligible organizations include: • A charity registered with the Internal Revenue Service as a “section 501 (c)3” tax exempt organization; or • A foreign organization that has received a ruling from the Internal Revenue Service that it is a “section 501 (c)3” tax exempt organization; or • A foreign organization that is the equivalent of a US charity.
Corporate and Foundation funding strategies are guided by business priorities, tax requirements, and legal compliance.
TheCoca-ColaCompanyandTheCoca-ColaFoundationdonotgenerallyawardgrantsto:
• Individuals, religious organizations or endeavors, political, legislative, lobbying or fraternal organizations, travel, fundraising events or sponsorships, capital campaigns, construction or renovation projects
• U.S.-based organizations that do not have tax-exempt status under Section 501(c) (3) of the U.S. Internal Revenue Service Code, or the equivalent
•OrganizationsformedoutsidetheU.S.thatdonothaveacharitableequivalencystatus under the laws and provisions of their respective government
•Organizationsthatadvocatesupport,practices,activities,inconsistentwithThe Coca-Cola Company’s non-discrimination policies, whether based on race, color, religion, sexual orientation, gender identity, national origin, age or disability
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Grant Checklist
If the requesting organization is a tax-exemptorganizationunderSection�01(c)(�)oftheU.S.InternalRevenueServiceCode, please complete or provide the following.
5Coca-Cola Grant Application (Schedule A) and a formal proposal that includes a comprehensive overview of the program including informationontheprogram,location,beneficiaries,rationaleandimpacts
5Copy of the organization’s latest IRS documentation letter
5A brief statement, signed and dated, on the organization’s letterhead, noting that there has been no change in the purpose, character or organizational structure since the date of the IRS documentation letter
5A completed and signed USA Patriot Act Compliance Form (Schedule B)
If the requesting organization is a charitable organizationformedoutsideoftheU.S., please complete or provide the following.AlldocumentsmustbetranslatedintoEnglish.
5Coca-Cola Grant Application (Schedule A) and a formal proposal that includes a comprehensive overview of the program including informationontheprogram,location,beneficiaries,rationaleandimpacts
5A completed and signed USA Patriot Act Compliance Form (Schedule B)
5AcompletedandsignedForeignCharityEquivalenceAffidavit(ScheduleC)
5A completed Schedule of Financial Support (Schedule D)
5Copies of the organization’s charter, bylaws, and other governing documents that include limits on political activities and self dealing as well as information on dissolution.
5A copy of the relevant statutory law outlining the distribution of the Grantee’s assets on dissolution or liquidation and restrictions on political activities
Pleaseforwardalldocumentsto: The Coca-Cola Company or The Coca-Cola Foundation, Grants Administration,1 Coca-Cola Plaza, Atlanta, Georgia 30313 U.S.A.
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Guidelines for Program Summary
The requesting organization must provide detailed information including but not limited to the information requested below for a thorough review of program merits:
Organization’sLegalName: Tax ID or Charitable Registration Number: Organization’sMissionStatement:
General Program Description and Program Detail Program start date: Program end date: Program title: Amount requested: Is this program 5New 5Ongoing/continuationofaprogram Description and purpose of the program:
Tellushowthecommunitywillbenefitandwhatimpactswillresultfromthisprogram.Howwillresults be measured or evaluated and how the program will continue after the initial grant funds have been utilized.
Detail any current or past local Coca-Cola Company or Bottler involvement with the organization, if any: What are the goals and objectives of the program? Whatarethespecificactivitiesthatmustbecarriedouttomeettheobjectives? Are they on schedule? Please include the program schedule. Anycollaborationwithothernon-profits?Pleaselistallanddescribetherelationships. Who are the members of the staff who will carry out the program? What are their backgrounds andqualifications?Howmanybeneficiariesbothdirectandindirect? What is the relationship of this program to your organization’s overall mission? Howmanyyearsofexperiencedoestheorganizationhavewiththistypeofproject? Howlonghastheorganizationoperatedinthiscountry?
Howwillyoucommunicatethegrantawardforthisprogram? Are you seeking any other funders for this project? If so, please detail other funders and amounts sought.
Please include a Program Budget with line item description.
ImportantInformation:Grant recommendations are reviewed quarterly. All requests will receive a written response when the re-view process is complete. Do not send multiple copies, video tapes, CDs, DVDs, or other attachments. These cannot be returned. Proposal information should be as concise as possible. AlldocumentsmustbetranslatedintoEnglish. Please prepare a summary budget as outlined on the last page of this form. Please also attach a narrative description and include an explanation of each line item in the budget (direct and indirect costs) and how the cost was determined.
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Program Budget Summary
EXPENSES Dollar Amount
Salaries and Fees: $
FringeBenefits: $
Consultants: $
Printing/Publications: $
MediaCosts: $
Telephone: $
Supplies: $
Postage: $
Other: $
TOTALEXPENSES $
REVENUE Dollar Amount
Grant Request from The Coca-Cola Company $or The Coca-Cola Foundation:
*OtherFoundations: $
*Public Agencies: $
*Individuals: $
*OperatingIncomeContributedbyApplicanttotheProgram: $
TOTALREVENUE $
ORGANIZATION
Current year operation budget: $
Fiscal year: _______ to ______
Current number of full-time staff members:
Program Budget Summary (continued)
Expenses: • SalariesandFees:Include all staff salaries that are allocated to the program/ proposed program. Identify each position, salary, and percentage of time to be devoted to the program. Identify percentage of total expenses of overall budget.
• FringeBenefits:Includerelatedbenefitsandtaxesallocabletothesalarieslisted above.Identifyfringebenefitsasapercentageofsalaries.
• Consultants: Include all fees, honoraria, and expenses paid for consulting and professional services of individuals or organizations that are not paid staff of your organization. In the budget narrative, identify consultants and anticipated costs individually.
• Printing/Publications: Include expenses for production of all printed materials. Identifyspecificpublications,numberofcopiesplanned,andanticipatedsize of each publication.
• MediaCosts: Include radio, television, billboards, etc.
• Telephone: Include all telecommunication expenses. Identify how anticipated usage is determined.
• Supplies:Includeofficesupplies,subscriptions,booksandothermaterials.
• Postage: Include postage expense not incorporated in above categories. Identify basis for calculating estimate
* Identify individually in the budget narrative. Additional sources of revenue are encouraged but not required. Please indicate only revenues that are fully committed and allocated specificallyforthepurposesofthisprogram.
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Grant Application
Tohaveyourprogramconsideredforagrant,pleasesubmitthisapplicationalongwiththeprogramdescriptionto: The Coca-Cola Company or The Coca-Cola Foundation, Grants Administration, 1 Coca-Cola Plaza, Atlanta, Georgia 30313 U.S.A.
Program category: (please check one)
5Water Stewardship 5Community Recycling
5ActiveHealthyLiving 5Education
5Other________________________________________________________________________
*LegalNameofOrganization:
CommonlyUsedNameofOrganization(if different from above):
U.S. Tax ID No./Charitable Registration No.:
MailingAddress:
Street Address:
City: State: ZIPCode: Country:
Web Address:
NameofChiefExecutiveOfficerofOrganization:
EmailaddressofChiefExecutiveOfficerofOrganization:
Amount Requested:
Program Name:
Name/TitleofContactPersonatOrganizationforprogram/proposedprogram:
Telephone No. of Contact Person: ( ) Fax No: ( )
Name/Title of main contact person within The Coca-Cola Company if applicable:
Signature: Date:
*As listed with IRS Section 501(c) (3) or country of registration
HasyourorganizationpreviouslyrequestedfundingfromTheCoca-ColaCompanyorTheCoca-ColaFoundationwithinthelastfiveyears?
5Yes 5No Ifyouhavereceivedsupportinthepast,pleaseprovideadetaileddescriptionincludingamount,purposeanddateofpastsupport.
ScheduleA
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USA Patriot Act Compliance Form
Thiscompletedocumentmustbeincludedinallsubmittedgrantrequestpackages.
Organization LegalName: Address: City: State: Country: ZipCode:
President or Executive Director Name and Title:
ProgramManager Name and Title:
BoardMembers: Names,TitlesandAffiliations(attach additional pages, if necessary) Example: John Doe, President, XYZ Corporation and Board Chair 1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Purpose of Requested Grant:
ScheduleB
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USA Patriot Act Compliance Form (continued)
Theundersignedorganizationherebycertifies,covenantsandagreesasfollows:
1. All information and documentation provided in this Grant Application or otherwise is complete and accurate and all funds granted will be used solely for the purposes described in this application.
2. The organization complies with The Coca-Cola Company and The Coca-Cola Foundation program guidelines. 3.Theorganizationadherestoacceptedfinancialandrecord-keepingpracticesandwill makeallbooksandrecords,aswellasalistofallsubcontractors,affiliatesandallother individuals or entities who or which receive any funds from the organization, available upon request. 4. The organization has not provided, and will take all reasonable steps to ensure that it does not and will not knowingly provide, material support or resources to any individual or entity that commits, attempts to commit, advocates, facilitates, or participates in terrorist acts, or has committed, attempted to commit, facilitated, or participated in terrorist acts.
5.Specifically,inordertocomplywithitsobligationsunderparagraph4,theorganization will take the following steps:
a. Before providing any material support or resources to an individual or entity, the organization will verify that the individual or entity does not appear on any of the government lists.
b. Before providing any material support or resources to an individual or entity, the organization will use reasonable efforts to gather, and will carefully consider, all relevant information about that individual or entity that is available to the organization.
c. The organization will implement reasonable monitoring and oversight procedures to safeguard against assistance being diverted to support terrorist activity.
6. For purposes of this Grant Application:
a.“MaterialSupportorResources”meansfinancialsupport,servicesorothersupport ofanykind,includingwithoutlimitation,managementorfinancialservices,lodging, training, expert advice or assistance, safehouses, false documentation or identification,communicationsequipment,facilities,weapons,lethalsubstances, explosives, personnel, transportation, and other physical assets.
ScheduleB
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USA Patriot Act Compliance Form (continued)
b. “Terrorist Act” means
i. an act prohibited pursuant to one of the 12 United Nations Conventions and Protocols related to terrorism (see U.N. Terrorism Conventions Internet site: http://untreaty.un.org/English/Terrorism.asp); or
ii. an act of premeditated violence perpetrated against noncombatant targets by subnational groups or clandestine agents; or
iii. any other act intended to cause death or serious bodily injury to a civilian, or to any other person not taking an active part in hostilities in a situation of armed conflict,whenthepurposeofsuchact,byitsnatureorcontext,istointimidate a population, or to compel a government or an international organization to do or to abstain from doing any act.
c. “Entity” means a partnership, association, corporation, or other organization, group or subgroup.
d. “GovernmentLists”means
i. ThelistidentifiedastheAnnexintheU.S.ExecutiveOrder13224- http://www.ustreas.gov/offices/enforcement/ofac/sanctions/terrorism.html
ii. SpecificallyDesignatedNationalsListsmaintainedbytheU.S.Treasury Department’sOfficeofForeignAssetsControl- http://www.ustreas.gov/offices/enforcement/ofac/sdn
iii.TheU.S.Government’sTerroristExclusionListmaintainedbythe U.S. Department of Justice – http://www.state.gov/s/ct/rls/fs/2002/15222.htm
iv. The list promulgated by the United Nations pursuant to U.N. Security Council Resolutions 1267 and 1390 - http://www.un.org/Docs/sc/committees/1267/pdflist.pdf
v. The list promulgated by the European Union pursuant to EU Regulation 2580 – http://europa.eu.int/eur-lex/pri/en/oj/dat/2003/l_340/l_34020031224en00630064.pdf
SignedByNameorOrganization (Grantee President/Executive Director’s Signature) Date
Print Name
ScheduleB
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The provisions of this Grant Application constitute the express terms and conditions of any agreementwhich may be issued as a result of this Grant Application, and any violation of it shall be grounds for unilateralterminationoftheagreementbyTheCoca-ColaCompanyorTheCocaColaFoundationoranyaffiliatedentity. 12
ForeignPublicCharityEquivalenceAffidavit
The undersigned, to assist grantmaking foundations in the United States of America to deter-mine whether _____________________________________ [name of grantee organization](the “Grantee”) is the equivalent of a public charity described in section 509(a) (1), (2), or (3) of the United States Internal Revenue Code, makes the following statement:
1. Office. I am the _______________________ of the Grantee. [officialtitle]
2. Formationandpurposes. The grantee was created in ________________________ by_____________________________________________________ and is operated under the laws [identify statute, charter, or other document]of _______________________________________ exclusively for the following purposes: [country]
[check applicable boxes]:
5charitable
5religious
5scientific
5literary
5educational
5fostering national or international amateur sports competition
5prevention of cruelty to children or animals
�.Programsandactivities. The Grantee’s program/proposed program and activities have included and will include the following:
[describe past, current, and future activities; add pages if necessary]
ScheduleC
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ForeignPublicCharityEquivalenceAffidavit(continued)
�.Governingdocuments. We have attached copies of government statues, organizational charter, bylaws, and other documents under which the Grantee is governed indicating the following:
• Noimproperprivatebenefit. Under the applicable laws and customs or under the Grantee’s governing instruments, none of Grantee’s income or assets may be distributed to,orappliedforthebenefitof,aprivatepersonornon-charitableorganizationother than (a) as part of the conduct of the Grantee’s charitable activities, or (b) as payment of reasonable compensation for services rendered, or (c) as payment representing the fair market value of property which the Grantee has purchased.
• NoproprietaryinterestinGrantee. The Grantee has no shareholders or members who have a proprietary interest in its income or assets.
• Distributionofassetsondissolution. Under the applicable laws and customs, or under the Grantee’s governing instruments, all of its assets will be distributed upon its dissolutionorliquidationtoanothernot-for-profitorganizationforcharitable,religious, scientific,literary,oreducationalpurposes,ortoagovernmentinstrumentality.Wehave attached a copy of the relevant statutory law or provisions in the Grantee’s governing instruments controlling the distribution of the Grantee’s assets on dissolution or liquidation.
• Limitsonactivities. Under the laws and customs applicable to the Grantee, or under the Grantee’s governing instruments, the Grantee is not permitted, other than as an insubstantial part of its activities, to:
(a) engageinactivitiesthatarenotforreligious,charitable,scientific,literary,or educational purposes; or
(b) attempttoinfluencelegislation,bypropagandaorotherwise.
• Nocandidatecampaignactivity. The laws and customs applicable to the Grantee do not permit it to participate or intervene, directly or indirectly, in any political campaign onbehalfof,orinoppositionto,anycandidateforpublicoffice.
�.Controlbyotherorganizations. The Grantee is [choose one]:
5not controlled by, or operated in connection with, any other organization.
5controlled by or operated in connection with another organization or organizations as follows:
[describe]
ScheduleC
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ForeignPublicCharityEquivalenceAffidavit (continued)
�.Qualificationaspubliclysupportedorganization. The Grantee is [check one of the following]:
5an instrumentality or agency of a foreign government (please provide a copy of the enabling statute or other evidence to support this fact).
5a school (that is, an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on and that has adopted and operates pursuant to a racially nondiscriminatory policy as to students).
5a hospital (that is, an organization whose principal purpose or function is the providing of medical or hospital care).
5a church (that is, a church, synagogue, or mosque).
5none of the above, butitsatisfiedapublicsupporttestasdemonstratedbytheScheduleofFinancial Support for the four most recently completed taxable years, as shown on the attached schedules.
Please note: The attached financial schedules are to be completed only if you checked the last box above. If any of the other boxes is checked, no financial information is required.
�.Authorization. The _______________________________ of the Grantee has authorized me to [governing body; e.g., board of directors]makethisDeclarationandaffirmsitscontents.
�.Bindingrepresentations. The representations made in this Declaration are binding on the Grantee.
I declare that the foregoing is true and correct of my own knowledge.
Signature Date
Print Name
ScheduleC
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ForeignPublicCharityEquivalenceAffidavitScheduleofFinancialSupport-PartOne
(Foryourconvenience,afilecontaininganEXCELspreadsheethasalsobeenattached.)
2008 2007 2006 2005 TOTAL
1. Gifts, grants, and contributions received
2.Membershipfeesreceived
3. Gross receipts from admissions, merchandise sold, services performed, or facilities provided (only from activities whose conduct is related to the exempt purposes of the organization).1
4. Gross income from interest, dividends, rents, and royalties.2
5. Net income from business activities that are unrelated to the organization’s exempt purposes.3
6. Value of services or facilities furnished by a government unit without charge.4
7. Total of lines 1 through 6.
8.Line7minusline3.
9. Two percent of the total for line 8. CompletePartTWO;thencompletethe restofPartONE.
10.TotalfromColumnC,PartTWO
11. Public support – Four-year total of line 8 minus the four-year totals of lines 4, 5, and 10.
12. Public support percentage – line 11 divided by line 8.
ScheduleD
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ForeignPublicCharityEquivalenceAffidavitScheduleofFinancialSupportNotes-PartOne
1.Line�:Under U.S. tax law, a charity is not taxed on the income it receives from performing those services or functions whose conduct is substantially related to the charity’s accomplish-ment of its charitable goals. For example, a school pays no tax on the fees paid by students for their education. This rule focuses on the activity that generates the income, not on the use to which the charity puts the income. If the conduct of the activity is not itself related to the charity’s exempt purpose, then – unless some statutory exception applies – the income willbetaxedatthesameratesthatapplytotheincomeoffor-profitenterprises.
2.Line�: A charity’s income from passive investments, as opposed to income from the active conduct of an unrelated business, is generally not subject to tax under U.S. law.
�.Line�: This category does not include investment income, which should be reported on line 4.
�.Line�: This category includes the monetary value of services or facilities provided to Grantee by a governmental agency, beyond the services or facilities that would ordinarily be provided to the general public.
ScheduleD
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ForeignPublicCharityEquivalenceAffidavitSchedule of Financial Support - Part Two
Instructions: Complete one line for each person or organization who, during the entirefour-yearperiod,contributedmorethantheamountonLine9,PartONE.InColumnA,identify each donor by name or otherwise. In Column B, enter the total amount donated by that person or organization during the four-year period. In Column C, enter the difference betweentheamountonLine9,PartONE,andtheamountenteredforthatdonorinColumnB.AddtheamountsenteredinColumnC,andenterthetotalforColumnCatLine10,PartONE(previous page).
A.IdentificationofDonor B. Total Contribution C. Excess Contributions
TOTALS
ScheduleD
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