Local Federation Application Training Central Ohio and West Virginia Combined Federal Campaign.

Local FederationApplication Training

Central Ohio and West Virginia

Combined Federal Campaign

Syllabus

• Introductions• Campaign Structure• Campaign Timeline (2 years)• Purpose of the Application• Federation Application & Attachments• Member Agency Application & Attachments• Review Process

Campaign Structure

OPM

FEA

LFCC

PCFO

Volunteers

Loaned

ExecutivesCoordinators

Keyworkers

Charities

Local

Federations

Member

Agencies

Local Independents

Sets policies and procedures

Leadership of LFCC

Conducts local campaign

Cabinet {

Manages local campaign

Timeline (2 Year Cycle)

2013March 1: 2013 Application Deadline

March/April: Application Review (LFCC)

April 30: Eligibility notification deadline in writing: approved/denied (via USPS)

May 14: 25-word Description Edit/Approval Deadline

May 14: Appeals Deadline

May 15: Appeals Meeting

June/July: Code issuing (new agencies)

July 31: OPM goal for reviewing local eligibility & appeals

August: Speakers Training

September 1 – December 15: Campaign Period/Charity Fairs

2014March 1: 2014 Application Deadline

March 15: 2013 Designation Reports & Donor/Contributor Lists

March 2014-2015: Disbursement of 2013 campaign funds

Purpose of the Application & Training

Application:• Serves as a contract.• Serves as a benchmark for administrative and fiscal competence.• Provides fiscal and administrative accountability and transparency.

Training:• This presentation serves as a guide to assist in completing the core components of

the application. It is not meant as a supplement to reading the campaign regulations, associated memos OR the application instructions.

• Please take a moment to read the campaign regulations and application instructions to understand the expectations and responsibilities of applying to participate in the Combined Federal Campaign.

Are you a federation?

• As defined by the CFC: An organization with at least 15 applying and qualifying member agencies that meet the eligibility criteria.

• YES: please continue• NO: please refer to the Local Independent Application documents.

Federation

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Member Agency

Federation Applicationand

Attachments

Application Packet

The application packet contains two sections. The first section contains the application instructions and definitions. The second section contains the application form and certification statements.

Supporting Documents

The following supporting documents will be used attachments for the Federation application. It is helpful to pull these documents together prior to completing the application. In some instances additional documentation will be needed, but the following list contains the basics:

A. List of applying member organizations

B. IRS Determination Letter

C. Independent Financial Audit and Auditor’s Report

D. IRS Form 990 or Pro Forma 990

E. List of members that creates your Board of Directors, their term dates, and a list of their 2012 meeting dates and locations.

F. Annual Report (most recent)

, Identifying Information

• Complete all required fields

• List 5-digit CFC code, if known– Leave blank if unknown

• Contact Information– More than one person can be listed.

• EFT (Electronic Funds Transfer)– Preferred, but optional

Item 1 & Attachment A

Item 1I certify that the federation named in the

application has ________ (enter number)

member organizations that individually meet

all local eligibility criteria of 5 CFR §§§

950.202, 950.203, 950.204, and 950.401(i) for

participation in this campaign by having either

a substantial local presence in the geographic

are served by the local campaign, a

substantial local presence in the geographic

area served by an adjacent local campaign,

or a substantial statewide presence.

TRANSLATIONI certify that my federation has <enter

number of member agencies> of member

agencies which meet all of the required

criteria outlined in the member agency

application and applicable sections within

the Code of Federal Regulations both of

which I have thoroughly read.


Attachment AInclude as ATTACHMENT A, a list of the

federation and all member organizations that

meet this requirement. See instructions for

additional information.

TRANSLATIONPart 1: Include a list of the federation and all

applying member organizations with your

application.

Part 2: Email us/Lacy a copy of the completed

federation spreadsheet which details all of

your applying member agencies and supporting

data (25-word descriptions, presence, EIN, etc.)

for registry with OPM and Charity List creation.

Item 2 & Attachment B

Item 2I certify that the Internal Revenue Service

recognizes the federation named in this

application as tax-exempt under 26 U.S.C.

501(c)(3) and to which contributions are tax

deductible pursuant to 26 U.S.C. 170(c)(2).

TRANSLATIONYes, we’re all currently tax-exempt 501(c)(3)’s

and in good standing with the IRS as such.

NOTE: OPM verifies this information with the

IRS. If the information cannot be verified, your

organization will be denied by OPM.


Attachment BInclude as ATTACHMENT B a copy of the

federation’s most recent IRS determination letter

and the IRS determination letter and/or other

supporting documentation that verifies the tax-

exempt status of its member organizations.

TRANSLATIONInclude a copy of the federation’s most recent

IRS Determination Letter that grants 501(c)(3)

status, and do the same for all your member

organizations.

NOTE: OPM verifies this information with the

IRS. If the information cannot be verified, your

organization will be denied by OPM.

Item 3

Item 3I certify that the federation named in this

application is a human health and welfare

federation and either it or its member

organizations provide services, benefits, or

assistance to, or conduct activities that directly

or indirectly affect, human health and welfare.

The services, benefits, assistance, or program

activities affecting human health and welfare

were provided in calendar year 2012.

TRANSLATIONYes, we and/or our members provided

services/benefits, in some way, that

directly/indirectly affected human health and

welfare in 2012.

NOTE: Actual services provided by member

agencies are detailed in the Member Agency

Application’s Attachment A.

Item 4 & Attachment C

Item 4

Select One:

• I certify that the federation named in the application

accounts for its funds on an accrual basis in accordance

with generally accepted accounting principles (GAAP)

and has an audit of its fiscal operations completed

annually by an independent certified public accountant in

accordance with generally accepted auditing standards

(GAAS).

OR

• I certify that the federation named in the application

accounts for its funds on an accrual basis in accordance

with generally accepted accounting principles (GAAP),

but has been operating for less than one year and

therefore is not required to submit audited financial

statements.

TRANSLATIONSelect One:

• Yes, this federation uses the accrual method of

accounting and adheres to the requirements of

GAAP, and we have an annual fiscal audit

performed by an INDEPENDENT Certified Public

Accountant as an Auditor who uses GAAS. Include

Attachment C.

OR

• Yes, this federation uses the accrual method of

accounting and adheres to the requirements of

GAAP but have been operating for less than 1 year

and therefore cannot provide an financial audit. Do

not include Attachment C.


Attachment CInclude as ATTACHMENT C a copy of the

auditor’s report and the complete audited

financial statements for a fiscal period

ending not more than 18 months prior to

January 2013 which verifies that the

federation is honoring designations made

to each member organization by

distributing a proportionate share of

receipts based on donor designations to

each member.

TRANSLATIONInclude a copy of the Financial Audit with the

SIGNED Auditor’s Report on the auditor’s

letterhead.

The fiscal period represented in the audit must

have an end date of June 30, 2011 or earlier.

The audit must verify that your federation is

appropriately distributing funds to your member

agencies based on the designations that were

assigned to them, by donors, during the

campaign.

Item 5 & Attachment D

Item 5Select One:

• I certify that the federation named in this

application prepares and submits to the IRS a

complete copy of the federation’s IRS Form

990.

OR

• I certify that the federation named in this

application is not required to prepare and

submit an IRS Form 990 to the IRS.

TRANSLATIONSelect One:

• We prepare and submit a complete IRS

Form 990 to the IRS.

OR

• We are not required to submit an IRS Form

990 to the IRS.


TRANSLATION• Include a copy of the complete IRS Form 990

(other 990 forms are not acceptable) that

was submitted to the IRS. Dates much match

the audit, and should have an ending date no

earlier than June 30, 2011. The “Signature of

Officer” section must be signed and dated, a

preparers signature is NOT an acceptable

alternative.

OR

• Submit a Pro Forma 990 which is created

from specific pages from IRS Form 990.

Attachment DSelect One:

• Include as ATTACHMENT D a copy of the complete

IRS Form 990 for a period ending not more than 18

months prior to January 2013, including signatures in

the box marked “Signature of Officer” or in IRS Forms

8879-EO or 8453-EO. The preparer’s signature alone

is not sufficient. IRS Forms 990EZ, 990PF, and

comparable forms are not acceptable substitutes.

OR

• Include as ATTACHMENT D a pro forma IRS Form 990

for a period ending not more than 18 months prior to

January 2013. See application instructions for pro

forma IRS Form 990 requirements. IRS Forms 990

EZ, 990PF, and comparable forms are not acceptable

substitutes.

Pro Forma 990 Instructions

The Pro Forma 990 is composed of specific pages/sections of the IRS Form 990. The Pro Forma is used for CFC application purposes only. We do not file the Pro Forma with the IRS. The Pro Forma document helps to provide data consistency in financial reporting between organizations that file forms such as the 990EZ, 990PF or other comparable forms. Specific line items in this document are used to calculate an agency’s AFR%.

• Download the IRS Form 990 from the IRS website.• Complete and include the following sections:

o Page 1, Items A-M, Part I (Summary) items 1-4, and Part II (Signature Block)o Part VII (Compensation) Section A onlyo Part VIII (Statement of Revenues)o Part IX (Statement of Functional Expenses)o Part XII (Financial Statements and Reporting)

Please Note: Our office is able to provide the required Pro Forma page numbers and sections only. We’re unable to assist with completion of this document or other IRS documents, nor do we have 990 Forms available through our office.

Item 6

Item 6I certify that the administrative and fundraising

rate for the federation named in this application

is __ __ . __%. This percentage is computed

from the IRS Form 990 submitted with this

application. See the application instructions for

the formula.

TRANSLATIONI’ve done the math correctly by following the

AFR calculating formula and our Administrative

and Fundraising Rate is: __ __ . __ % and I’ve

listed this percentage in the space provided AND

put a checkmark in the box provided.

AFR% FORMULA

Use your IRS Form 990 or Pro Forma 990 to plug in the amounts requested:

$ _____ . __ Part IX, Line 25, Column C

+ $ _____ . __ Part IX, Line 25, Column D

= $ _____ . __ Functional Expenses Total

¸ $ _____ . __ Part VIII, Line 12, Column A

= _____ . __ % AFR

Item 7 & Attachment E

Item 7I certify that an active and responsible governing

body, whose members have no material conflict

of interest and a majority of whom serves

without compensation, directs the federation

named in this application.

TRANSLATIONWe have a board that composed mainly of

people who are not financially compensated by

us nor do they have any material interest in our

federation, to whom we are accountable.


Attachment EInclude as ATTACHMENT E a list of the

federation’s board of directors with the beginning

and ending date of each board member’s

current term of office. ATTACHMENT E must

also list the board’s meeting dates and locations

for calendar year 2012.

TRANSLATIONInclude a list of:

•All board members

•Each members start and ending term dates

• All the board’s meeting dates and locations in

2012 (calendar year).

Item 8


application prohibits the sale or lease of CFC

contributor lists.

TRANSLATIONWe do not sell or lease donor data received from

the CFC.

Item 9


application conducts publicity and promotional

activities based upon its actual programs and

operations, and that these activities are truthful

and non-deceptive, include all material facts,

and make no exaggerated or misleading claims.

TRANSLATIONWe say what we do and we do what we say.

Item 10


application effectively uses the funds

contributed for its announced purposes.

TRANSLATIONWe’re not misappropriating funds.

Item 11


application 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.

TRANSLATIONWe do not employ, in our 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.

Item 12 & Attachment F


application prepares and makes available to the

public an annual report that includes a full

description of the federation's activities and

supporting services, member fees and/or

service charges, and identifies its

directors/governing body and chief

administrative personnel.

TRANSLATIONWe have an annual report that’s available to the

public, and provides a complete and accurate

description of what we’ve done, what we’re

doing, where/how our donations are being used,

and who’s holding us accountable.

Item 12 & Attachment F

Attachment FInclude as ATTACHMENT F a copy of the most

recently completed annual report. See

Instructions Item 12 for additional information.

TRANSLATIONProvide a copy of your most recent Annual Report.

The annual report should include:

1. A full description of the federation's

activities and supporting services

2. Member fees and/or service charges

3. A list of directors/governing body and

chief administrative personnel.

Complete instructions are provided with Item 12, on

page 7 of the application instructions.

Item 13

Item 13I certify that the organization named in this application 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 named

in this application 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's CFC Operations

immediately.

TRANSLATIONWe do not finance terrorism or any

other illegal activities/persons. If we

discover otherwise we will immediately

notify OPM’s CFC Operations. We

have double checked to make sure

that we’re not financing any illegal

activities or person by visiting:

www.treas.gov/ofac, and will continue

to do so regularly as long as we

participate in the CFC.

http://www.treas.gov/ofac

Certifying Official

I, <official’s name> , am the duly appointed representative of <federation name> authorized to

certify and affirm all statements enclosed in this application. I certify that I have read all the

certifications set forth in this document and affirm their accuracy. In addition, by checking the box next

to the certification, the federation named in this application acknowledges and agrees to comply with

that certification.

______________________________

(Signature)

______________________________

(Typed or Printed Name)

______________________________

(Title)

Date Completed ______________________

Member Agency Application and Attachments

Application Packet

The application packet contains two sections. The first section contains the application instructions and definitions. The second section contains the application form and certification statements.

Supporting Documents/Attachments

The following supporting documents will be used attachments for the Member Agency application. It is helpful to pull these documents together prior to completing the application. In some instances additional documentation will be needed, but the following list contains the basics:

A. Supporting statements and/or documents describing:

1. Geographic area served

2. Services PROVIDED (not offered) in 2012

3. Description of how these services benefited/affected human health and welfare in the geographic area served

B. IRS Determination Letter (additional supporting documentation may be required if part of a group exemption or if a Bona Fide Chapter/Affiliate)

C. Independent Financial Audit and Auditor’s Report (if income is over $250k)

D. IRS Form 990 or Pro Forma 990

E. 25-word statement describing the organization’s programs/activities.

, Identifying Information

• Complete all required fields

• List 5-digit CFC code, if known– Leave blank if unknown

• Contact Information– More than one person can be listed.

• EFT (Electronic Funds Transfer)– Preferred, but optional


Item 1Defined in the instructions as Item 1. Select One:

LOCAL:

I certify that the organization named in the

application has a substantial local presence in the

geographical area covered by the local campaign.

ADJACENT:

I certify that the applicant organization named in the

application has a substantial local presence in the

geographical area covered by an adjacent local

campaign.

STATEWIDE:

I certify that the organization named in the

application has a substantial statewide presence.

TRANSLATIONWhat geographic region and population does

your organization serve?

Local: serves population in one or more

counties of the CO&WV CFC region?

Adjacent: serves the population within a

neighboring campaign area?

Statewide: serves the population within the

state of Ohio and/or West Virginia.

Complete the location data and hours of

operation requested in the spaces provided.


Attachment AInclude as ATTACHMENT A supporting

statements and/or documentation of substantial

presence in the geographical area covered by

an adjacent campaign and a description of the

programs, services, benefits, etc. provided by

the organization in calendar year 2012 and how

those programs, services, benefits, etc. affect

human health and welfare of the target

population.

.

TRANSLATIONSubmit documentation that provides the

following information:

1. List your location(s) address(es), location

phone number(s), and days/hours of

operation for each.

2. Describe what services were PROVIDED by

your organization in 2012.

3. Describe how the services provided in 2012

impacted the population/geographic region

your organization serves.

Attachment A WorksheetNeed help completing Attachment A? Here’s a helpful worksheet that will guide you through all the requirements. This can be submitted as part of, or as the complete attachment.

Available for download at:

www.cowvcfc.org/applications.html

http://www.cowvcfc.org/applications.html


Item 2I certify that the Internal Revenue Service (IRS)

recognizes the organization named in this

application as tax-exempt under 26 U.S.C.

501(c)(3) and to which contributions are tax

deductible pursuant to 26 U.S.C. 170(c)(2).

TRANSLATIONYes, we are a private, tax-exempt 501(c)(3) and

in good standing with the IRS and their

requirements.


Attachment BInclude as ATTACHMENT B a copy of the most

recent IRS determination letter.

TRANSLATIONInclude a copy of your most recent IRS

Determination Letter.

NOTE: OPM will verify your organization’s

current standing with the IRS. If they are unable

to verify your IRS status OPM will deny your

application.

Item 3 & Attachment BItem 3

Select One:

I certify that the organization named in this

application is not part of a group exemption.

OR


application is part of a group exemption.

OR


application is a bona-fide chapter or affiliate

that operates under a national

organization’s single corporation tax-

exemption.

TRANSLATIONAre you part of a group

exemption? If so what kind

or group exemption?


Attachment BIf your organization is part of a group exemption or is a bona-fide

chapter/affiliate under a single corporation tax-exemption:

• Organizations that are part of an IRS group exemption must

provide a copy of the IRS letter granting the group exemption, as

well as the current list of subordinates that are covered by the

group exemption. The EIN on the applicant’s Form 990 must

match the EIN on the current list of subordinates.

• Bona-fide chapters or affiliates of a national organization that do

not have an IRS determination letter for the local organization must

provide a certification signed by either the Chief Executive Officer

(CEO) or CEO equivalent of the national organization and dated on

or after October 1, 2012, stating the local charitable organization

operates as a bona-fide chapter or affiliate in good standing of the

national organization and it is covered by the national

organization’s 501(c)(3) tax-exemption, IRS Form 990 and audited

financial statements. A copy of the national organization’s 501(c)

(3) letter must accompany the CEO’s certification

TRANSLATIONIf your organization is part of a group exemption include with

the IRS Determination Letter (Attachment B):

Group Exempt Orgs:

1. A copy of the IRS letter granting the group exemption.

2. A list of all agencies that are covered by the exemption.

3. The EIN on the 990 must match the EIN on the list.

Bona fide Chapters/Affiliates:

4. Must provide certification (a letter/memo) from the HQ

org. CEO (or equivalent) stating that the applying

agency is in good standing with the HQ and permitted

to use their tax-exempt status, 990 and audited

financial statements.

5. The letter/memo must be dated, on or after 10/1/2012

for the 2013 application.

6. A copy of the HQ’s IRS Determination letter must be

included with the letter.


Item 4I certify that the organization named in this

application is a human health and welfare

organization providing services, benefits, or

assistance to, or conducting activities affecting

human health and welfare. The services,

benefits, assistance, or program activities

affecting human health and welfare provided in

calendar year 2012 are reflected in

ATTACHMENT A.

TRANSLATIONDoes your organization provide human health

and welfare organization providing services,

benefits, or assistance to, or conducting

activities affecting human health and welfare?


Attachment AHuman health and welfare services provided in

calendar year 2012 must be reflected in

Attachment A.

TRANSLATIONMake sure the human health and welfare

organization providing services, benefits, or

assistance to, or conducting activities affecting

human health and welfare are described in

Attachment A.

This information must be based on services

PROVIDED (not offered) during the 2012

calendar year.

Item 5 & Attachment CItem 5Select One:

I certify that the organization named in this application reports total revenue of $250,000 or more on its IRS

Form 990 (or pro forma IRS Form 990) covering a period ending not more than 18 months prior to January

2013 and meets both of the following two conditions:

• accounts for its funds on the accrual basis in accordance with generally accepted accounting principles

(GAAP); and,

• has an audit of its fiscal operations completed annually by an independent certified public accountant in

accordance with generally accepted auditing standards (GAAS). (Include as ATTACHMENT C a copy

of the auditor’s report and the complete audited financial statements for a fiscal period ending

not more than 18 months prior to January 2013.)

OR

I certify that the organization named in this application reports total revenue of at least $100,000 but less than

$250,000 on its IRS Form 990 (or pro forma IRS Form 990) covering a period ending not more than 18

months prior to January 2013 and meets both of the following two conditions:

• accounts for its funds on an accrual basis in accordance with generally accepted accounting principles

(GAAP); and,

• has an audit of its fiscal operations completed annually by an independent certified public accountant in

accordance with generally accepted auditing standards (GAAS).

OR

I certify that the organization named in this application reports total revenue of less than $100,000 on its IRS

Form 990 (or pro forma IRS Form 990) covering a period ending not more than 18 months prior to January

2013 and has controls in place to ensure funds are properly accounted for and that it can provide accurate

timely financial information to interested parties.

TRANSLATIONWhat is your annual revenue? Do you use GAAP and GAAS?

$250,000 or more? Do you use GAAP and GAAS?

• Include an Independent Financial Audit (Attachment C).

$100,000 - $250,000? Do you use GAAP and GAAS?

• Audited Financial statements are not required unless specifically requested by the LFCC.

Less than $100,000?

• No audit (Attachment C) required. However, you must be able to provide accurate and timely

financial information if requested by the LFCC.

Page 13: Item 5 & Attachment C


Attachment CIf revenue is $250k or more, include

as ATTACHMENT C a copy of the

auditor’s report and the complete

audited financial statements for a

fiscal period ending not more than 18

months prior to January 2013.

TRANSLATIONIf you are required to submit an audit it must contain

the following:

1. The SIGNED Auditor’s Report on the auditing

firm’s letterhead.

2. All pages of the audit.

3. Have a fiscal period ending date on or after June

30, 2011.

4. Must be GAAP and GAAS compliant.

5. Must match the dates of the IRS Form 990 or Pro

Forma 990.

NOTE: Internal Audits are not an acceptable

alternative.



application prepares and submits to the IRS a

complete copy of the organization’s IRS Form

990.

OR


application is not required to prepare and submit

an IRS Form 990 to the IRS.

TRANSLATIONDo you complete an IRS Form 990 and submit

to the IRS?

Yes: Include a copy as Attachment D.

No: Create a Pro Forma 990 and include

that as Attachment D.


Attachment DInclude as ATTACHMENT D a copy of the complete IRS

Form 990 for a period ending not more than 18 months prior

to January 2013, including signatures in the box marked

“Signature of Officer” or in IRS Forms 8879-EO or 8453-EO.

The preparer’s signature alone is not sufficient. IRS Forms

990EZ, 990PF, and comparable forms are not acceptable

substitutes.

OR

Include as ATTACHMENT D a pro forma IRS Form 990 for a

period ending not more than 18 months prior to January

2013. See application instructions for pro forma IRS Form

990 requirements. IRS Forms 990 EZ, 990PF, and

comparable forms are not acceptable substitutes.

TRANSLATIONIRS FORM 990

Submit a complete copy of your IRS

Form 990. Remember to make sure that

the Signature of Officer section is

signed and complete on page 1!

PROFORMA 990

Create a Pro Forma 990 from the

specified pages of the IRS Form 990.

Pro Forma 990 Instructions

The Pro Forma 990 is composed of specific pages/sections from IRS Form 990. The Pro Forma is used for CFC application purposes only. We do not file the Pro Forma with the IRS. The Pro Forma document helps to provide data consistency in financial reporting between organizations that file forms such as the 990EZ, 990PF, or other comparable forms. Specific line items in this document are used to calculate an agency’s AFR%.

• Download the applicable IRS Form 990 from the IRS website.• Complete and include the following sections:

o Page 1, Items A-M, Part I (Summary) Items 1-4, and Part II (Signature Block)o Part VII (Compensation) Section A onlyo Part VIII (Statement of Revenues)o Part IX (Statement of Functional Expenses)o Part XII (Financial Statements and Reporting)

Please Note: Our office is able to provide the required Pro Forma page numbers and sections only. We’re unable to assist with completion of this document or other IRS documents, nor do we have 990 Forms available through our office.

Item 7

Item 7I certify that the administrative and fundraising

rate for the organization named in this

application is __ __.__%. This percentage is

computed from the IRS Form 990/Pro Forma

990 submitted with this application.

TRANSLATIONAccording to the formula provided in the

application (and I’ve double checked the math)

our AFR is __ __ . __ %.

(Don’t forget to check the box too)

Item 7

AFR % FORMULA:This percentage is computed from the IRS Form

990 submitted with this application.

Add the amount in Part IX (Statement of

Functional Expenses), Line 25, Column C

(Management and General Expenses) to the

amount in Line 25, Column D (Fundraising

Expenses), and divide the sum by Part VIII

(Statement of Revenue), Line 12, Column A

(Total Revenue).

Huh?

TRANSLATIONUse your IRS 990 or Pro Forma 990 to plug in the amounts requested and do the math.

$ _____ . __ Part IX, Line 25, Column C

+ $ _____ . __ Part IX, Line 25, Column D

= $ _____ . __ Functional Expenses Total

¸ $ _____ . __ Part VIII, Line 12, Column A

= _____ . __ % AFR

Item 8

Item 8I certify that an active and responsible governing body,

whose members have no material conflict of interest and

a majority of whom serves without compensation, directs

the organization named in this application.

NOTE: The CFC uses Part VII of the IRS Form 990/Pro

Forma 990 to verify that a majority of the governing body

served without compensation. The IRS Form 990

instructions define a director/trustee as member of the

governing body with voting rights. These are the

individuals that will be reviewed. Cases where 50% of

the board received compensation and 50% of the board

was not compensated will be denied, regardless of the

amount of the compensation.

TRANSLATIONWe have a board. Most of the board

members are not paid nor do they

have a material conflict of interest.

NOTE: The CFC reviews Part VII of

the IRS Form 990/Pro Forma 990

(Attachment D) to verify this

information.

Item 9


application prohibits the sale or lease of CFC

contributor lists.

TRANSLATIONWe do not sell or lease CFC donor data.

Item 10


application conducts publicity and promotional

activities based upon its actual program and

operations, and that these activities are truthful

and non-deceptive, include all material facts,

and make no exaggerated or misleading claims.

TRANSLATIONWe do what we say and we say what we do

without embellishment.

Item 11


application effectively uses the funds contributed

for its announced purposes.

TRANSLATIONWe do not misappropriate funds.

Item 12

Item 12I certify that the organization named in this application 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 named

in this application 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's CFC Operations

immediately.

TRANSLATIONWe do not finance terrorism or other

illegal activities/persons, etc. If we

discover otherwise we will immediately

notify OPM’s CFC Operations. We

have double checked to make sure

that we’re not financing any illegal

activities or person by visiting:

www.treas.gov/ofac, and will continue

to do so regularly as long as we

participate in the CFC.

http://www.treas.gov/ofac


Item 13Include as ATTACHMENT E a 25-word

statement for listing in the campaign charity list.

(See Instructions Item 13 for additional required

information on the optional taxonomy codes.)

TRANSLATIONInclude Attachment E.


Attachment EA 25-word statement for listing in the campaign

charity list. (See Instructions Item 13 for

additional required information on the optional

taxonomy codes.)

TRANSLATION25-word description and taxonomy codes:

• The description will contain no more than 25

words. It should be worded so the donor

understands the program services provided.

It should not contain the name, phone

number, website, etc. of the organization.

• List up to 3 taxonomy codes.

Attachment E WorksheetWe’ve created a helpful Attachment E

worksheet to help you complete Attachment

E and select the applicable taxonomy codes.

www.cowvcfc.org/applications.html

Certifying Official

I, <official’s name> , am the duly appointed representative of <member agency name> authorized

to certify and affirm all statements enclosed in this application. I certify that I have read all the

certifications set forth in this document and affirm their accuracy. In addition, by checking the box next

to the certification, the federation named in this application acknowledges and agrees to comply with

that certification.

______________________________

(Signature)

______________________________

(Typed or Printed Name)

______________________________

(Title)

Date Completed ______________________

Review Process

• Application submitted on or before the March 1 deadline.

• Application is pre-screened by PCFO.

NOTE: Submitting documents/information that were not submitted by the deadline and/or did not exist at the time of the deadline, cannot be accepted after the deadline. It is the applicant’s responsibility to ensure that ALL required documents and the application are complete at the time of submission.

• Applications are reviewed by the LFCC (Local Federal Coordinating Committee) to determine eligibility status.

• Eligibility decisions will be mailed to all applying organizations with the information that will appear in the 2013 charity listing, for review, by April 30.

• OPM will verify your current IRS status. If the status cannot be verified your organization can/will be denied.

• NOTE: If you do not receive any communication by the first week of May, notify our office immediately. Please do not wait until mid-campaign to double check on your application status.

Approved or Denied

Approved• An approval letter will be mailed no later

than April 30.• Included in the letter will be a copy of the

25-word description, taxonomy codes, and AFR% for review. This is the information that will appear in the charity listing for donors.

• May 14 is the deadline to respond to the letter with any corrections to the 25-word description, taxonomy codes, or AFR%.

• June/July codes will be issued from OPM for new organizations and update some organizations which may appear in multiple campaign areas with different code numbers.

• August you will begin receiving information regarding training, speaking engagements and/or charity fairs.

Denied• A denial letter will be mailed no later than

April 30 by certified return receipt mail.• The denial letter will include the reason for

denial and its associated regulation.• The denial may be appealed and

instructions on how to appeal will be included in the letter.

Eligibility decisions will be mailed to all applying organizations by April 30.

Appeals Process

• Denial notifications are sent Certified Mail via the USPS with a return receipt requested.

• LFCC must provide information on how to appeal at the local and national OPM levels in the denial letter.

• Appeals must be submitted in writing and received within seven (7) business days of the date of the receipt of the initial decision or fourteen (14) calendar days from the date the decision was mailed, whichever is earlier.

• Appeals may not be used to supplement applications with missing or outdated documents.

• Appeals will be reviewed by the LFCC on May 15.• Appealing agencies will be made aware of appeal meeting date, meeting structure,

and may attend to present their written appeal in person, however attending in person is not a condition of appeal review.

• If denial is upheld by the LFCC at the local level, the organization is permitted to appeal at the national level with OPM.

Common Mistakes• Applicants MUST provide a physical address for their organization. A PO Box is only acceptable for

the contact and/or remittance address. The only exception to this is for domestic violence/abuse shelters.

• Attachment A

– Listing “offered” services

– Listing fundraising activities as a service

– Listing services provided by another agency

– Listing names of board members, visitors and/or service recipients

• Missing pages of application

• Certification Statements not checked

• Missing attachments

• Not in an adjacent CFC Campaign

• No dedicated phone line

• No independent audit (refer to Certification Statement #5/Attachment C)

• No IRS Form 990 or ProForma 990 (Attachment D)

• 990 missing Signature of Officer (page 1)

Resources for Eligibility Issues

• CFC Regulationso Federal Code of Regulations: Part 950, Title 5

• Office of Personnel Management, Office of CFC Operations:o OPM Staffo Web: www.opm.gov/cfc o Email: [email protected] 1900 E Street, NW,

Washington, DC 20415o Phone: 202.606.1800

http://www.opm.gov/cfc

mailto:[email protected]

Local Federation Application Training Central Ohio and West Virginia Combined Federal Campaign.

Documents

Transcript of Local Federation Application Training Central Ohio and West Virginia Combined Federal Campaign.