Department of the Interior

National Park Service

![](media/image1.png){width="0.9895833333333334in"
height="1.2381944444444444in"}

Cooperating Associations

**INTRODUCTION**

CHAPTER 1: DO-32, SECTIONS 1 AND 2

COOPERATING ASSOCIATIONS

History of Associations and the Service

Association Activities

ASSOCIATION RELATIONSHIPS WITH OTHER ORGANIZATIONS

Association of Partners Public Lands (APPL)

Concessioners

Friends Groups

National Park Foundation

AUTHORITIES

CHAPTER 2: DO-32, SECTION 3.1-3.3

POLICIES/INSTRUCTIONS/REQUIREMENTS

AUTHORITY TO DESIGNATE AND TERMINATE ASSOCIATIONS

TAX EXEMPT STATUS

Lobbying and Advocacy by Associations

CHAPTER 3: DO-32, SECTION 3.4

SERVICE EMPLOYEES' ROLE

Servicewide Cooperating Association Coordinator

Regional Support Office Staff

Park Cooperating Association Coordinators

Park Superintendents

ETHICAL CONDUCT OF SERVICE EMPLOYEES

RELATION TO BOARDS

Service Participation on Association Committees

CHAPTER 4: DO-32, SECTION 3.5

COOPERATING ASSOCIATION AGREEMENT

Signatories; Term; Termination

Supplemental Agreements

CHAPTER 5: DO-32 SECTION 3.5.1

ROLE OF THE ASSOCIATION BOARD OF DIRECTORS

ROLE OF THE ASSOCIATION STAFF

NOTIFICATION OF ASSOCIATION BOARD MEETINGS

ASSOCIATION EMPLOYEES AS VIPS

ASSOCIATION UNIFORMS

CHAPTER 6: DO-32, SECTIONS 3.5.2-3.5.4C

SALES ACTIVITIES

General Requirements

Sales Outlet Signage

Appearance of Sales Outlets

Meeting Visitors' Special Needs

Sales Planning/Scope of Sales

Association-Produced Sales Items

Association Publications

National Park Service Publications

Multi-Media and Audiovisual Materials

Non-Print Materials

SALES ITEM REVIEW PROCESS AND APPROVAL

Evaluation Criteria for Sales Items

Visitor Convenience Items

Sale of Cultural Items

Indian Arts and Crafts

Paid Advertising

OFF-SITE SALES OPERATIONS

Multi-Agency or Interagency Sales Outlets

Mail Order Sales and Approvals

Internet Sales and ParkNet

CHAPTER 7: DO-32, SECTION 3.5.5

INTERPRETIVE ACTIVITIES

Interpretive Program Approval

Standard Operating Procedures

Training

Program Fees

Fee Collection

CHAPTER 8: DO-32, SECTION 3.5.6-3.5.6h

FACILITIES AND EQUIPMENT

Use and Maintenance of Facilities

Storage

Redesign/Remodeling of In-Park Facilities

Major Remodeling or New Construction

Association Involvement in Planning and Design

CHAPTER 9: DO-32, SECTIONS 3.5.7 AND 3.5.8

POSTAGE

ADMINISTRATIVE REQUIREMENTS

Annual Audit

Annual Report

Indemnification and Insurance

Records and Accounts

Board Meeting Documentation

Internal Controls

Inventory

Operational Reviews

Budget

Cash Reserves

CHAPTER 10: DO-32, SECTION 3.6

DONATIONS TO ASSOCIATIONS

DONATIONS FROM ASSOCIATIONS (AID TO NPS)

Donations of Equipment and Accountable Property

Level of Aid

FUNDRAISING BY COOPERATING ASSOCIATIONS

COOPERATING ASSOCIATION PARTNERSHIP FUND

ASSOCIATION MEMBERSHIP PROGRAMS

APPENDICES

**RM-32**

**Cooperating Association Reference Manual**

**DIRECTOR'S ORDER #32, Level 3**

# introduction

This reference manual is intended to provide guidance to National Park
Service and cooperating association personnel as they work together to
develop the most effective partnership. In accordance with the NPS
Directives System, described in Director's Order #1, this reference
manual consists of information to explain and facilitate implementation
of Director's Order #32 (DO-32). Sections of DO-32, initially approved
March 17, 1998, are in bold type, followed by the related explanatory
material making up Reference Manual #32 (RM-32). The Table of Contents
includes a listing of the subsections in each chapter.

The Servicewide Cooperating Association Coordinator may issue additions
or revisions to RM-32 at any time. RM-32 will have the same sunset date
as DO-32, currently March 17, 2003.

**Chapter 1: DO-32, Sections 1 and 2**

**1. Purpose and Objectives**

**This Director's Order describes the policy and procedural requirements
for relationships between the National Park Service and Cooperating
Associations.**

**Cooperating Associations (Associations) are private nonprofit
corporations established under state law. They support the educational,
scientific, historical, and interpretive activities of the National Park
Service (Service) in a variety of ways, under the provisions of formal
agreements with the Service. For many years, Associations have been
among the Service's most effective supporters. This Director's Order is
intended to help ensure the success of the relationship between the
Service and Associations by specifying operational policies and
procedural requirements governing relationships between the Service and
Associations. In combination with the *Cooperating Association Reference
Manual* (RM-32), it supersedes and replaces the Cooperating Associations
Guideline (NPS-32) and instructional memoranda that have been issued in
years past.**

**This "Level 2" Director's Order is not intended to document all the
procedures, practices, and requirements applicable to the Service's
relationship with Associations. For a comprehensive compilation of those
procedures, practices and requirements, employees must refer to the
"Level 3," *Cooperating Association Reference Manual*, issued by the
Associate Director, Park Operations and Education. The "Level 1," NPS
*Management Policies* remain applicable and serve as the basic
foundation for the "Level 2\" and "Level 3 documents."**

**2. Authorities**

**16 U.S.C. Sec 1-3, 6, 17j-2(e)**

## COOPERATING ASSOCIATIONS

The term "cooperating association" is the preferred term the Service
uses to identify any nonprofit organization with which it has a
"Cooperating Association Agreement," also known as the standard
Agreement. Other government agencies may know such associations by other
names. "Cooperating Association" is not an Internal Revenue Service
term. However, the "Cooperating Association Agreement" specifies that an
organization must have tax-exempt status under Section 501(c)(3) of the
Internal Revenue Code. Associations are chartered under state law.

### History of Associations and the Service

Associations share a rich history with the National Park Service that
began soon after creation of the Service in 1916. Beginning in the
1920s, Service naturalists and historians partnered with private
citizens in forming nonprofit organizations to assist park areas and
serve park visitors. From the beginning, these nonprofit organizations
supported park programs and projects that were not readily achievable
through the use of federal funds and personnel. The first of these
organizations was the Yosemite Museum Association (now Yosemite
Association) established in 1923 to lead a fundraising effort for a
museum in Yosemite Valley. Upon successful completion of that project,
the Association expanded its mission to support other kinds of education
and scientific needs at that park.

Unknowingly, the founders of Yosemite Association had established a
precedent-setting partnership---one that would be emulated throughout
the country as other Service managers recognized the potential benefits
of working with private-sector partners to support museums, libraries,
exhibits, publications, and other aspects of the interpretive,
educational, and scientific research programs in parks.

By 1936, with nearly a dozen associations in operation, the Department
of the Interior noted in the *Annual Report of the Secretary of the
Interior*:

> In most major parks a natural history or museum and library
> association has grown up as a helpful organization able to finance and
> promote the educational and research program in a park in ways not
> open to a Government operation. Legal status for such non-profit
> organizations has now been procured and their positions materially
> strengthened, making possible additional programs of this type.

These organizations were already legal entities under state law. Federal
recognition of their legal status was contained in the Interior
Department Appropriation Act for fiscal year 1937, which stated:

> Appropriations made for the national parks, national monuments, and
> other reservations under the jurisdiction of the National Park Service
> shall be available for the services of field employees in cooperation
> with such nonprofit scientific and historical societies engaged in
> educational work in the various parks and monuments as the Secretary,
> in his discretion, may designate.

This important provision gave Service field employees, who in essence
ran associations in those years, the legal authority to perform work for
associations as part of their official duties. Typically, the park
naturalist or park historian served as an association's executive
secretary, with direct responsibility for supervising and performing
association activities and preparing reports. In many instances,
executive secretaries and other Service employees also served on an
association's board, a practice that is no longer permitted.

Through the 1930s and 1940s, the number of associations increased to 17,
most serving natural resource sites in the western United States. In
1938, Southwestern Monuments Association (now Southwest Parks and
Monuments Association), formed as the first association to partner with
a number of small monuments and sites. In 1947, Eastern National Park
and Monument Association (now Eastern National), was established to
partner with a number of small parks and historic sites along the
eastern seaboard. These two organizations represented the concepts of
sharing resources to benefit small sites unable to sustain their own
association and of helping the National Park Service as a whole.

As associations matured, they acquired their own staffs to manage
increasingly sophisticated operations. Through the recruitment and
selection of highly skilled staffs with expertise in areas such as
nonprofit management, publishing, merchandising and marketing,
accounting, education, and fundraising, associations have experienced
extraordinary growth. A determination by the Agency ethics counselor and
the Department of the Interior solicitor in the 1980s also contributed
to the increased independence of associations. Service employees are no
longer permitted to represent associations or to serve on association
boards, even in ex-officio capacities, due to potential conflict of
interest issues.

While these developments promoted independence and effectiveness, they
also meant that greater effort by both associations and the Service
would be needed to ensure cooperation. Today, frequent communication,
mutual respect, and collaborative goal setting characterize the most
successful partnerships.

The collective results of cooperating association activities have had a
profound impact on the Service and park visitors. Reports compiled over
the years demonstrate the remarkable increase in association revenues
and the aid that the associations donate to the Service. In 1951, for
example, total revenue from all association activities was just over
\$187,000 and aid to the Service was about \$18,000. By 1971, revenue
had grown to more than \$3,700,000, with aid totaling over \$500,000. In
1998, the 64 associations reported total revenue of more than
\$99,000,000, with donations to the Service of over \$22,000,000.

### Association Activities

Historically, associations have focused their activities on purposes
related to interpretation and visitor services. Some of the more common
activities include:

-   Providing services to park visitors through the sale and free
    distribution of educational materials in a variety of print and
    non-print media

-   Sponsoring the development and production of materials that directly
    or indirectly increase the understanding and appreciation of
    individual park units and the Service

-   Supporting park and Servicewide interpretive, educational, and
    scientific programs, including presentations and demonstrations
    which further public understanding and appreciation of the

resources, themes, and issues of individual park units and the Service

-   Acquiring materials for use in interpretive programs and exhibits,
    including historical objects, library and archival materials,
    equipment, and related items necessary to the education and visitor
    service function

-   Supporting the design and construction of visitor centers, museums,
    or related interpretive exhibits; rehabilitation of existing
    exhibits; and design and construction of other facilities necessary
    to complete the development of park areas, when use of those
    facilities is consistent with the association's purposes

-   Participating in activities of organizations whose goals and
    objectives are compatible with those of the Service by providing
    logistical support and staff leadership.

The success of associations may be attributed, in part, to their focus
on the core interpretive, educational, or research purposes stated
above. However, associations have evolved to serve proficiently in many
additional roles, also appropriate to their educational purposes,
including:

-   Serving as friends groups and/or operating extensive membership
    programs

-   Conducting fundraising for interpretive, educational, and research
    programs

-   Conducting education programs, seminars, and field institutes

-   Operating reservation systems, visitor centers (both within and
    beyond park boundaries), and collecting park fees

-   Managing audio tours, auditoriums, and other public performance
    venues

-   Conducting site tours, living history programs and cultural
    demonstrations

-   Sponsoring special events and providing travel and tour programs

-   Providing leadership in planning for new visitor facilities

-   Employing association interpretive and cultural resource staff and
    sponsoring internships

-   Managing park marketing and public relations programs

-   Publishing independent magazines and scholarly journals

-   Providing concession services where appropriate.

In addition, many associations have formed partnerships with other
federal, state, and local agencies responsible for diverse natural,
historical, and cultural resources. One third of all associations
partner with other government agencies in addition to their
long-standing relationships with the National Park Service.

## ASSOCIATION RELATIONSHIPS WITH OTHER ORGANIZATIONS

The National Park Service maintains affiliations or contractual
agreements with many organizations and governmental entities.
Relationships with other organizations allow the Service to stretch its
resources and services for the greater benefit of the public. In any
partnership, it is essential that there be a clear, mutual understanding
of the roles and responsibilities of each group in the park area. Among
the groups that cooperating associations frequently work with in their
relations with the Service are the Association of Partners for Public
Lands, concessioners, friends groups, and the National Park Foundation.

### Association of Partners Public Lands (APPL)

The Association of Partners for Public Lands (APPL), formerly the
Conference of National Park Cooperating Associations, is a nonprofit
organization that represents its member associations to the Service.
APPL also takes an active role in working on issues that affect both
associations and parks, provides training and networking opportunities,
and facilitates communication both among associations and between
associations and the Service. APPL has an agreement with the Service to
cooperate on a variety of functions, such as shared training. APPL's
biennial convention and periodic training programs are recognized by the
Service as appropriate training for service personnel. APPL also
administers the National Park Service-Cooperating Association
Partnership Fund, a grant program to assist partnership projects of
broad, national significance.

APPL's mission of education, information, and representation includes
the following objectives:

-   to promote the valuable role of member not-for-profit organizations
    in instilling public appreciation for the nation's natural, scenic,
    and historic treasures;

-   to represent the interests of member organizations with land
    management agencies, Congress, and others at a national level;

-   to promote among members effective collaboration in their shared
    mission of education and stewardship;

-   to foster professional management practices among members;

-   to encourage members to practice exceptional customer service;

-   to encourage member organizations in the development and
    distribution of quality educational materials and programs;

-   to provide educational opportunities, program recommendations, and
    services of benefit to member organizations;

-   to facilitate information exchange and partnership among all member
    organizations and the agencies they serve;

-   to communicate issues and trends which may affect member
    organizations.

A nine-member volunteer board of directors, elected from among member
associations, governs APPL. APPL's executive director oversees operation
of the organization and serves as a liaison with member associations and
the Service.

### Concessioners

There is a delicate balance between the operations of associations and
concessioners, and associations must be careful to maintain an identity
distinct from that of the concessioner.

Concessions are authorized by permits with the Service to operate
lodging, food services, transportation, sales facilities, and other
services in the parks. They are commercial operations contracted by the
Service and do not have the tax-exempt status or privileged relationship
of cooperating associations. In areas where associations and
concessioners have sales operations in the same buildings, it is
important that associations respect the contractual rights of
concessioners.

Superintendents, with assistance from association coordinators and
concessions staff, should monitor the activities of associations and
concessioners in an effort to encourage cooperation and keep potential
conflicts to a minimum. In all matters of question, it is visitor
benefit that is paramount. Park staffs and associations should look for
opportunities to work collaboratively with concessions, such as
wholesaling interpretive sales items, joint training, and co-sponsoring
projects to improve visitor services.

### Friends Groups

The Service defines a friends group as any nonprofit, non-governmental
organization established primarily to assist or benefit a specific park
area, a series of park areas, or the entire National Park System. These
groups vary in size, structure, and purpose. Friends groups benefit the
Service in various ways, such as providing volunteer services, assisting
with resource management and preservation, conducting fundraising
efforts, and publicizing important issues. Friends groups are not
authorized to sell goods or services in areas of the National Park
System, except through special agreement with a cooperating association
for limited items and with the approval of the Service. Concessioners
and associations are the only types of organizations that are permitted
to sell items in park areas.

Relationships between associations and friends groups vary. Some
associations fulfill the functions of a friends group; some associations
form friends groups that later become separate entities; and some
associations co-exist with one or more friends groups in a park. Park
superintendents should work with the associations and friends groups to
clarify respective roles and relationships in order to avoid redundant
or competing functions.

Associations could be considered friends groups using the broad
definition above. However, associations are established under specific
legislative authority and a Cooperating Association Agreement that
clearly defines their role in working with the Service. Associations
assist the Service in the areas of public education, interpretation,
research, and related visitor service activities.

In some instances, associations may decide to expand their assistance to
the Service by engaging in fundraising that supports interpretation,
education, research, and other activities described in their corporate
documents. Associations, in consultation with park liaisons, should
consider several questions before committing to a fundraising role:

-   Is this new role one that the Service has requested and concurs
    with?

```{=html}
<!-- -->
```
-   Does a supplemental agreement describe the respective roles and
    responsibilities of the Service and the association?

```{=html}
<!-- -->
```
-   Does the existing association board of directors and staff have the
    expertise to carry out this new role?

If the answer to any of the questions above is "no," then the
association should take the steps necessary to ensure that the answer is
"yes" before proceeding any further with plans for expanding its
activities in this area. Frequent consultation with the Service on these
matters can contribute to a harmonious working relationship.

When serving as a friends group or in other ways engaging in
fundraising, associations must abide by Director's Order #21: Donations
and Fundraising (See Fundraising by Cooperating Associations, 3.6.3).
Those guidelines and other activities of National Park friends groups
are coordinated at the Washington level through the Partnership Liaison
Office, established in 1996 under the Associate Director of Cultural
Resource Stewardship and Partnerships.

### National Park Foundation

The National Park Foundation is a private, nonprofit organization
explicitly established by Congress to provide private sector support for
the National Park Service and the National Park System. The Service
recognizes the National Park Foundation as its official, national,
nonprofit fundraising partner. NPF provides support through grants to
parks, manages restricted funds on behalf of individual parks, provides
technical assistance and advice to local fundraising efforts, and
actively raises funds for parks and programs. It also engages in the
development and licensing of products related to the Service or the
National Park System and in cause-related marketing programs. The
Service should encourage associations to collaborate with the National
Park Foundation on programs and projects, particularly in the areas of
cause-related marketing.

## AUTHORITIES

The standard Cooperating Association Agreement cites several authorizing
Acts of Congress, including the National Park Service Organic Act of
August 25, 1916 (16 U.S.C. Sec 1 [et]{.underline} [seq]{.underline}.);
and various subsequent acts: August 7, 1946 (16 U.S.C. Sec 17j-2);
August 21, 1935 (16 U.S.C. Sec 461-468e); June 5, 1920 (16 U.S.C. Sec
6); August 8, 1953 (16 U.S.C. Sec 1b5); August 18, 1970 (16 U.S.C. Sec
1a-2(g)); and others.

Of specific note: the NPS Management Policies (Level 1 of Directives
System) states that "Cooperating associations will be used wherever
possible to facilitate the conservation, education, and interpretive
programs of a park, as authorized under 16 U.S.C. 17j-2(e). Based on a
written agreement with the National Park Service, cooperating
associations may produce and sell interpretive items such as
publications, maps, visual aids, handcrafts, and other objects that are
directly related to the understanding and interpretation of the park or
the National Park System. Associations may offer some interpretive
services to augment those of the National Park Service."

Section 6 of 16 U.S.C. (41 Stat.917), June 5, 1920, expressly authorizes
the Service to accept donations for the purposes of the National Park
System:

> The Secretary of the Interior in his administration of the National
> Park Service is authorized, in his discretion, to accept patented
> lands, rights of way over patented lands or other lands, buildings, or
> other property within the various national parks and national
> monuments, and moneys which may be donated for the purposes of the
> national park and monument system.

An Act of August 21, 1935 (16 U.S.C. Sec 461-468e) states that the
Secretary of the Interior is authorized to cooperate with and may seek
and accept the assistance of any federal, state, or municipal department
or agency; or any educational or scientific institution; or any
patriotic association or individual.

Also, as noted previously, the Interior Department Appropriation Act for
fiscal year 1937 authorized Service field employees to perform work for
associations as part of their official duties (see History of
Associations). This authority was further described in Public Law
79-633, "An Act to provide basic authority for the performance of
certain functions and activities of the National Park Service," approved
on August 7, 1946 and excerpted below:

> Be it enacted by the Senate and House of Representatives of the United
> States of America in Congress assembled. That appropriations for the
> National Park Service are authorized for...
>
> e\) Educational lectures in or in the vicinity of and with respect to
> the national parks, national monuments, and other reservations under
> the jurisdiction of the National park Service; and services of field
> employees in cooperation with such non-profit scientific and
> historical societies engaged in educational work in the various parks
> and monuments as the Secretary of the Interior may designate.

Authority for the Service to provide supplies and equipment to
Associations on a reimbursable basis is found in Public Law 230,
approved on August 8, 1953 (67 Stat. 495), excerpted below:

> To facilitate the management of the National Park System and
> miscellaneous areas administered in connection with that system,...the
> Secretary of the Interior is hereby authorized to carry out the
> following activities, and he may use applicable appropriations for the
> aforesaid system and miscellaneous areas for the following purposes:
> ...
>
> 5\. Furnishing, on a reimbursement of appropriations basis, supplies,
> and the rental of equipment to persons and agencies that in
> cooperation with, and subject to the approval of, the Secretary of the
> Interior, render services or perform functions that facilitate or
> supplement the activities of the Department of the Interior in the
> administration of the National Park Service and miscellaneous areas:
> Provided that reimbursement hereunder may be credited to the
> appropriation current at the time reimbursements are received.

More recently, the National Park Service received broad authority to
enter into beneficial partnerships as cited in the 1997 appropriations
legislation, PL 104-208, pursuant to 31 U.S.C. 6305, to carry out public
purposes of National Park Service programs.

# chapter 2: do-32, section 3.1-3.3

**3. Policies/Instructions/Requirements**

**3.1 The Associate Director, Park Operations and Education is delegated
the responsibility to issue a reference manual outlining specific
procedures that support policy, mandatory requirements and operational
procedures.**

**3.2 Authority To Designate and Terminate Associations**

**Where an Association serves one or more park areas within a region,
authority to designate an Association is delegated to the regional
director and may not be re-delegated to superintendents. Where an
Association serves park areas in more than one region, designation
authority resides with the Director, National Park Service. Authority to
terminate or sign an Agreement including supplemental agreements with an
Association, resides with the same respective officials.**

**3.3. Tax Exempt Status**

**Associations must obtain and maintain recognition by the Internal
Revenue Service of tax exemption under Section 501(c)(3) of the Internal
Revenue Code to operate in areas of the National Park System.**

##  

## POLICIES/INSTRUCTIONS/REQUIREMENTS

In accordance with Director's Order #1, associate directors have
functional authority for issuing procedures and standards for
implementing programs. The originating office for these guidelines is
the Servicewide Cooperating Association Coordinator, who, as program
manager, may provide additional information or revisions to Reference
Manual #32 at any time.

## AUTHORITY TO DESIGNATE AND TERMINATE ASSOCIATIONS 

The authority to designate an association was delegated to the Director,
National Park Service, by the Secretary of the Interior on August 4,
1947 (Vol. 12, F.R., p. 5485 [et]{.underline} [seq]{.underline}.). This
authority was re-delegated to the regional directors by Delegation of
Authority Order No. 34 (31 F.R., p. 4255, March 4, 1966). This authority
may not be re-delegated to superintendents.

When a new area is added to the National Park System, the superintendent
of that area should consult with the regional director and with
appropriate regional cooperating association coordinator(s) regarding
options for designating an association to serve the new area. If parks
in more than one region are involved, consultation with the Servicewide
Cooperating Association Coordinator is in order. An existing association
may be well-equipped to serve a new area for reasons of proximity,
expertise, and/or availability of funds for start-up operations. When
the Service considers designating an existing association to serve a new
area or areas, the association's executive and board should be involved
in negotiations as early as possible. Expanding association operations
to include a new area will require important financial decisions, so
adequate lead-time is essential.

Establishing a new association to serve a new park area or areas may be
another viable alternative. Superintendents considering this alternative
should be prepared to work closely with regional cooperating association
coordinator(s) to evaluate not only the workload involved, but also the
funding required and the potential for revenues to support a new
association.

Occasionally, a park and or its association may evaluate their
partnership and determine that designation of a different association is
desirable. This evaluation, which must include the regional director (or
Director as appropriate), should include a review of the association's
past support of the site, a projection of the association's ability to
meet future park needs, consideration of the impact such a change may
have on other park units served by the association, and other factors.
To avoid misunderstanding, this evaluation should be completed prior to
any discussion of other partnership opportunities.

Final authority to designate or terminate an association is assigned to
the regional director (or Director, where appropriate). Designation of
an association occurs through a designation letter, but must be
accomplished through a signed Cooperating Association Agreement. The
standard, non-negotiable Cooperating Association Agreement is the legal
contract between the National Park Service and each cooperating
association. (See Appendix for sample of the standard Agreement. For
information on terminating an Agreement, i.e., reversing the designation
of an association, see 3.5. of DO-32.)

## TAX EXEMPT STATUS

IRS Rev. Ruling 68-307 explains the rationale for providing tax-exempt
status to cooperating associations. The Ruling identifies associations
as nonprofit organizations formed to assist the Service in education and
scientific programs. The Ruling additionally notes that the associations
depend on contributions and revenue from the sale of their literature to
meet their operating costs and that associations assist "in furthering
the educational and scientific aims of the park service." Finally, the
Ruling finds that associations are entitled to tax-exempt status
pursuant to 501(c)(3) of the Internal Revenue Code as their activities
fall within the regulation's definition of associations organized and
operated exclusively for charitable or educational purposes.

An association must submit an Exemption Application to establish
exemption within the IRS district in which its principal place of
business or administrative office is located. It should keep a record of
its IRS Determination Letter on file and available for review at any
time. For instance, an association may be required to show proof of its
IRS status when applying for grants, nonprofit mail permits, state tax
exemption, or at the time of an audit.

Associations must maintain their tax exempt status under Section
501(c)(3) to continue to operate as a cooperating association.
Therefore, associations should be aware of and comply with IRS
regulations.

### Lobbying and Advocacy by Associations

As private nonprofit, tax-exempt corporations, Associations are subject
to state and federal rules and regulations that restrict, or in some
cases prohibit, lobbying and/or advocacy. For Internal Revenue purposes,
"lobbying" is defined as taking any action with respect to acts, bills,
resolutions, or similar items by the Congress, any state legislature,
any local council, or similar governing body, or by the public in a
referendum, initiative, constitutional amendment, or similar procedure.
"Advocacy" is defined as the participation or intervention (including
the publication or distribution of statements) in any political campaign
on behalf of (or in opposition to) any candidate for public office.

Associations, as 501(c)(3) organizations, are prohibited from advocacy
by the Internal Revenue Code. While associations can lobby and still
retain their tax-exempt status, lobbying activities are limited by the
Internal Revenue Code.

The relationship between the Service and associations is one of support
and cooperative interaction. Furthermore, much of the information about
individual park units and the National Park System made available to the
public is produced through and by associations. For these reasons, the
Service discourages associations from taking public positions on issues
related to parks and to the Service. Such activities can create an
adversarial climate between an association and the Service that would
likely undermine the association's ability to carry out its primary
responsibilities.

Because associations receive logistical support from the Service and
enjoy the privileged status of operating in units of the National Park
System, it is important that they focus on their mission of assisting
the educational and interpretive activities of the Service. This does
not prevent associations from commenting on Service plans or policies
through the public involvement process, particularly in matters that may
directly affect association employees. Nor does it prevent individual
association members, employees, or directors from expressing their
opinions regarding management actions, programs, or policies of the
Service. However, they should do so as concerned private citizens and
not through the association.

# chapter 3: do-32, Section 3.4

**3.4 Service Employees' Role**

**3.4.1 Ethical Conduct**

**3.4.2 Relation to Boards**

**3.4.2a Service employees may not serve on Association boards, even in
an ex-officio capacity, may only offer advice on Association decisions
concerning the relationship of the Association to the Service, and may
not represent the Association in business transactions or operations.
However, as authorized by Public Law 79-633, Service employees may
assist Association operations.**

**3.4.2b Service representatives may attend Association meetings in an
advisory, non-voting capacity, but may not participate in executive
sessions of an Association board unless invited.**

#### SERVICE EMPLOYEES' ROLE

While associations serve the Service by virtue of the purposes stated in
their articles of incorporation, and while they conduct business on
Service property, the Service may not manage associations. Service staff
may not supervise or evaluate association employees. To do so violates
the legal responsibility of an association to supervise and evaluate its
own employees.

The Service should advise and counsel associations and monitor their
activities as they relate to the Cooperating Association Agreement and
Service policies, standards, and guidelines, and as they affect park
operations. Service staff who are liaisons between the Service and
associations provide information on Service policies, goals, and
objectives; advise associations on ways in which they can assist the
Service, and oversee the association's performance as it relates to the
Cooperating Association Agreement.

The Director, regional directors, and park superintendents are the line
managers responsible for liaison with and oversight of association
activities. These officials rely on staff, designated as cooperating
association coordinators, to provide a vehicle by which park and
association management can express views, coordinate activities, and
resolve conflicts. Service personnel in the Washington Office, regional
support offices, and parks are important links between the Service and
associations. The responsibilities of these liaisons are described
below.

Park cooperating association coordinators and others working directly
with associations should attend available training, such as the
management and operations courses sponsored by the Association of
Partners for Public Lands, and/or other Service-approved partnership
training programs to achieve competencies in partnership programs.

### Servicewide Cooperating Association Coordinator

This position, located in the Division of Interpretation and Education,
Washington, DC, serves as the liaison between the Director and all
associations. The function of this position is to provide leadership,
guidance, and evaluation related to association matters as they affect
the Service on a national level. This is achieved through policy,
oversight, professional growth, and technical support activities, as
outlined below:

Policy:

-   Develops or revises, as needed and with legal review, policies,
    standards, and guidelines for the effective oversight of all
    associations

-   Develops and revises, as needed and with legal review, the
    Cooperating Association Agreement in consideration of Service
    policies and effective working relationships with all associations.
    Monitors parks and associations for compliance with the Agreement

-   Advises parks and associations regarding policies and activities,
    including those originating in the Service's Partnership Office,
    Concessions Management Office, and other programs

-   Reviews, evaluates, and advises associations on program strengths
    and weaknesses, identifies ways to improve programs and activities,
    and plans ways to implement changes needed.

-   Represents the Directorate to all associations and the APPL. Serves
    as the Service spokesperson in matters relating to agreements and
    policies.

Professional Growth:

-   Serves as Service liaison with APPL, which is the umbrella
    organization for associations

-   Establishes and conducts national and regional workshops, seminars,
    and other training programs for association and Service personnel

-   Assists APPL in conducting training at conventions for personnel
    from associations and the Service

-   Coordinates Service publications awards competition and program in
    conjunction with APPL biennial conventions

-   Attends association membership, staff, and board meetings upon
    request to assist in solving local problems and to interpret Service
    policies and guidelines.

Technical Support:

-   Represents the Service to APPL on use of the National Park
    Service-Cooperating Association Partnership Fund

```{=html}
<!-- -->
```
-   Collects association annual reports and compiles them into an
    annual, consolidated report for use by the Director and other
    Service officials;

-   Monitors association relationships with park concessioners and local
    private enterprise; acts as mediator in areas of conflict assuring
    decisions are based on applicable law, policy, guidelines, and
    acceptable practices

```{=html}
<!-- -->
```
-   Works with and supports regional cooperating association
    coordinators in their reviews of association activities.

### Regional Support Office Staff

Many Service regional support offices designate a staff member, often
assigned to the education and interpretation team, as a point-of-contact
for association matters. Typically, support office personnel assist the
Servicewide and park coordinators in carrying out their roles. They also
serve as the link between the regional directors, park and association
management, and the Washington Office regarding association activities,
as follows:

-   Serves as the primary point of contact on association matters
    between the regional director and executive directors, business
    managers, superintendents, and park association coordinators within
    the region

```{=html}
<!-- -->
```
-   Provides regular reports of association activities and directions to
    the regional director and Servicewide Coordinator

```{=html}
<!-- -->
```
-   Establishes effective communications between associations and the
    Service to communicate regional director's guidance on how the two
    groups can best support the interpretive programs in the region

```{=html}
<!-- -->
```
-   Reviews donation requests to multi-park associations for accuracy,
    thoroughness, and relevancy to park interpretive programs as well as
    conformity to association and Service guidelines and policies. When
    requested, represents park interests regarding donation requests

```{=html}
<!-- -->
```
-   Reviews association facilities and activities as part of park
    operations evaluations and recommends appropriate operational
    improvements

```{=html}
<!-- -->
```
-   Upon request, reviews sales material copy for technical accuracy or
    design when such services are not available at the park or
    association level

```{=html}
<!-- -->
```
-   Maintains regular contact with Servicewide Coordinator, park
    coordinators, and association management.

### Park Cooperating Association Coordinators

Each park assigns a park cooperating association coordinator whose role
is liaison between the Service and the association serving the park.
This position is generally held by the park's chief interpreter and is
appointed by the superintendent. The role of the park coordinator is
similar to those of the Servicewide Coordinator and support office
staff, but at the park level. In carrying out this role, a park
coordinator is involved in the following activities:

-   Serves as superintendent's representative and advisor on all
    association activities in the park, such as the review process
    required for all association sales items

-   Monitors association activities to determine if the park and
    association are in compliance with the Cooperating Association
    Agreement; Director's Order #32; and any supplemental agreements,
    pertinent laws, standard operating procedures, etc.

-   Communicates regularly with on-site association staff to further the
    cooperation between the association and the park

-   Trains, or arranges for training, of association public contact
    staff

-   Provides information about Service training programs in which
    association personnel are eligible to participate

-   Identifies, describes, and justifies park program needs for
    association support. Prepares and/or reviews park donation and
    program requests and establishes park priorities for submittal to
    the association. Justifies and explains park donation requests to
    appropriate committees of the association or its board of directors

-   Identifies park media needs and reviews all association media
    projects for accuracy and appropriateness

-   Attends association board meetings and committee meetings, as
    appropriate, to represent the Service's point of view and interests,
    to interpret Service policy and guidelines, to communicate
    association activity and program standards, to coordinate park and
    association activities or events, and to mitigate conflicts

-   Maintains regular contact with regional support office staff to
    advise on park-related association matters.

### Park Superintendents

Park superintendents generally delegate day-to-day liaison with
associations to their park cooperating association coordinators.
However, as the official responsible for overall management of a park
area, the superintendent's role in working with an association typically
includes:

-   Provides information to association board and staff on current park
    management issues, goals and objectives from the management
    perspective. Explains how Service actions may affect association
    operations

-   Approves or disapproves sales items, as required by the Cooperating
    Association Agreement

-   Reviews and approves (or adjusts) donation requests prepared by park
    coordinator. Ensures that park requests are appropriate and in
    keeping with association purposes as set forth in articles of
    incorporation

-   Assures appropriate review, approval, or modification of association
    fundraising activities

-   Provides guidance on establishing the roles of the association and
    other partners in the parks, such as concessions or friends groups

-   Evaluates performance of park coordinator in discharging his/her
    association responsibilities.

## ETHICAL CONDUCT OF SERVICE EMPLOYEES

All Service personnel must deal with associations in an ethical manner,
taking great care to avoid even the appearance of a conflict of interest
between the Service and an association. When questions concerning
ethical conduct arise, employees should refer to 5 CFR Part 2635,
"Standards of Ethical Conduct for Employees of the Executive Branch;
Final Rule," available from park cooperating association liaisons or
from the appropriate assistant ethics officer, or consult the park or
regional Human Resources office. Several of the more common situations
that involve issues of employee ethics and conduct follow:

-   Associations are considered "prohibited sources" for the purposes of
    applying ethics and conduct rules and regulations

-   Service employees are strictly limited in the gifts (including
    meals, lodging, and transportation) that they can accept from
    associations. The employee may accept gifts with a market value of
    \$20 or less per occasion, with a limit not to exceed \$50 in a
    calendar year

-   Employees may accept donations of travel expenses from associations
    only as a part of an approved donations program of support and
    projects. No direct reimbursements are made to the employee. The
    donation is transferred to a government account for employee travel
    expenses, such as hotel, per diem, and air travel; or direct
    purchases of airline tickets, etc., are made by the association for
    the employee.

-   Employees may not accept loans from associations

-   Employees may not accept discounts from associations, unless
    discounts are a benefit of membership and the employee has paid the
    appropriate fee for association membership

-   Services performed for an association by a Service employee are best
    accomplished under the authority of the Cooperating Association
    Agreement, as part of the employee's official duties on government
    time

-   The Service will not accept funds donated from organizations in
    which a Service employee is an officer on the board of directors, or
    otherwise engaged in a leadership role, unless the arrangement has
    been approved by the Department of the Interior solicitor and
    Service ethics officer.

An association may employ Service staff only under the following
circumstances:

-   Employee is off-duty from his or her Service job.

-   The duties performed for the association are substantially different
    from those performed for the Service.

-   Employee's spouse or immediate family members have no influence over
    policy and operational decisions of the Service that affect the
    finances of the association.

Any employment of Service staff by an association must be in compliance
with all federal rules and regulations for employee ethics and conduct
and must be approved in writing by the Service. The employee's assistant
ethics counselor is the appropriate official to review and approve such
requests.

In general, Service employees who deal with associations should consider
how an objective, outside observer would view his or her actions. Any
Service employee who is responsible for oversight of association
activities or who has the potential to affect association operations as
part of his or her Service duties must ensure that all actions are free
from even the appearance that the association is seeking to influence
that employee through favors or gifts, or that the employee may benefit
financially through decisions made in the course of carrying out his or
her official duties.

## RELATION TO BOARDS

Since the 1980s, Service policy has explicitly prohibited Service
employees from serving on association boards, even in an ex-officio
capacity, due to the potential for conflict of interest issues. However,
Service employees may attend association meetings and may participate in
association committees, including committee leadership positions.

When Service representatives attend association board meetings, they do
so in an advisory, non-voting capacity and cannot participate in any
association deliberation or decision relating to confidential
association matters (e.g. personnel or compensation issues), in any
association deliberation or decision not directly relating to the
association's operation as an association of the Service, and in any
association action where Service staff might be viewed by a third party
as a representative or agent of an Association. (See also, 3.5.1a.)

### Service Participation on Association Committees

Service employees may serve on appropriate association committees, so
long as their appointment or election to committees complies with
procedures set forth in the association's bylaws. Committees are one way
for Service personnel to fulfill their roles as advisors to an
association.

# 

# 

# 

# 

# 

**CHAPTER 4: DO-32, SECTION 3.5**

**3.5 Cooperating Association Agreement**

**The Associate Director, Park Operations and Education will develop a
standard, non-negotiable Cooperating Association Agreement in 1999 that
will replace the current Memorandum of Agreement and will be signed by
all Associations in partnership with the Service. The Agreement will be
for five years with automatic renewal for another five years unless
reasonable notice of cancellation is given by either party before the
date of renewal. The effective date of the Agreement is the day after it
is signed. The Service reserves the right to terminate the Agreement or
any part thereof, for the convenience of the government or for cause,
but must give reasonable notice of its intent to do so and must meet
with the Association to present its reasons. This Agreement will
incorporate the policy and procedural requirements set forth in this
Director's Order, the provisions listed below, and any additional
requirements imposed by higher authorities or by the Associate Director,
Park Operations and Education, where specifically authorized by this
Director's Order. Service-related activities performed by Associations
not addressed in the Agreement must be addressed in supplemental
agreements that are governed by the same provisions and procedures of
the Agreement and the Director's Order.**

## 

## 

## 

## 

## 

## 

## 

## 

## 

## 

## 

**COOPERATING ASSOCIATION AGREEMENT**

The Cooperating Association Agreement is the contractual basis for the
partnership between the Service and each association. In it, the
respective responsibilities of the Service and the association are
described, and general requirements are set forth for activities
conducted by associations.

The Cooperating Association Agreement, as included in the Appendix to
this reference manual, has undergone review and approval by the Office
of the Solicitor, Department of the Interior. The Service requires no
further legal review. A copy of the approved Agreement is available from
the Servicewide Cooperating Association Coordinator.

### Signatories; Term; Termination

The Cooperating Association Agreement is signed by the chair or
president of the association's board of directors and by the appropriate
Park Service regional director (or the Director, if the association
operates in more than one region.)

The Agreement is in effect for five years, beginning on the day after
the Agreement is signed by the appropriate Service official. It
automatically renews for another five years on October 1 of the fifth
year, unless either party gives reasonable notice of cancellation before
the renewal date.

The Service reserves the right to terminate the Agreement, or any part
thereof, for the convenience of the government or for cause, at any time
upon reasonable notice, without the necessity of any legal process.
However, the Service will hold a meeting with association officials
prior to termination, setting forth the reasons for termination.

### Supplemental Agreements

The Cooperating Association Agreement contains a provision for the
Service and association to implement supplemental agreements for
activities that are not covered by the standard Agreement. Those
activities must support the mission of the park and/or Service and be
compatible with the purposes for which the association was established.
Activities that typically require supplemental agreements are
fundraising campaigns and construction of permanent structures on
Service property. The operation of complex or unique programs by
associations may also benefit from documentation in a supplemental
agreement.

Supplemental agreements are particularly useful because they encourage
both parties to reach agreement as to how a program or activity will be
conducted, and to what degree the association or the Service will be
involved, before the activity is implemented. Supplemental agreements
also provide an important written record that can be useful when changes
occur in either Service or association personnel.

Examples of supplemental agreements may be obtained from the appropriate
regional cooperating association coordinator or from the Servicewide
Cooperating Association Coordinator. Supplemental agreements should
undergo review by the appropriate field solicitor and should be signed
at the same level as the Cooperating Association Agreement (i.e..
association board chair or president and regional director or Director).

**CHAPTER 5: DO-32 SECTION 3.5.1**

**3.5.1 Association Responsibilities**

**3.5.1a Association boards of directors will notify the Service of
board meetings and will invite appropriate Service representatives to
board meetings and to appropriate committee meetings.**

**3.5.1b Association employees are not authorized to undertake any
government function or activity on behalf of the Service beyond routine
visitor information services or other activities authorized by the
Cooperating Association Agreement, supplements to the agreement, or
agreements for voluntary services.**

**3.5.1c Associations may not use the "Agreement for Voluntary Services"
to circumvent any requirements for insurance coverage included in the
Cooperating Association Agreement or in this Director's Order.**

**3.5.1d Association employees who engage in public contact must wear
some readily identifiable indication of Association affiliation, but
Association employees may not wear Service or other government
uniforms.**

## ROLE OF THE ASSOCIATION BOARD OF DIRECTORS

The association board of directors, like other nonprofit boards, is the
voluntary governing body that is legally responsible for the
organization. The board of directors establishes the association's
policies, ensures that the organization is true to its stated purposes,
preserves the association's independence, and keeps the organization
free of undue outside influence. Service staff may not serve as members
or officers of association boards.

The board's major responsibilities include:

-   Selecting, compensating, supporting, and evaluating the chief
    administrator

```{=html}
<!-- -->
```
-   Establishing and protecting the association's mission

```{=html}
<!-- -->
```
-   Initiating and guiding ongoing planning efforts

```{=html}
<!-- -->
```
-   Assuming fiduciary responsibility for the association

```{=html}
<!-- -->
```
-   Ensuring financial solvency through oversight of financial
    management.

The board of directors has the ethical and legal responsibility to
protect the association's assets, to avoid conflict of interest, and to
avoid self-dealing or private gain. It is strongly recommended that each
association board of directors adopt a policy on conflicts of interest.
(See Appendix for sample code of ethics for association board members.)

There is no prescribed size for a board of directors, but every board
should routinely assess its effectiveness and determine whether the size
and composition of the board is appropriate for the size and complexity
of the association. While the length of term board members serve will
vary, to promote organizational vitality and effectiveness, it is
recommended that association boards limit the terms of directors. Bylaws
must be amended accordingly when there are changes in the number of
board members, length of terms, method of election, etc.

Governance of tax-exempt organizations is a public trust. The
Association of Partners for Public Lands, among others, provides
training and resource materials to help improve the effectiveness of
association boards.

## ROLE OF THE ASSOCIATION STAFF

Associations employ staff members based on the individual association's
needs and resources, which vary among associations.

The chief administrator, often called the executive director, reports to
the association's board of directors and has responsibility for the
association's day-to-day operations. The chief administrator is
responsible for overseeing management of the association, implementing
board policy, and hiring and compensating staff in accordance with a
board-approved budget.

The chief administrator is also responsible for supervising and
evaluating association staff, and developing appropriate personnel
policies, including position descriptions, evaluation criteria, and
minimum standards of dress and appearance comparable to Service
employees in visitor contact roles.

## NOTIFICATION OF ASSOCIATION BOARD MEETINGS

The collaborative nature of any association's partnership with the
Service makes Service participation in board meetings essential. Such
participation provides a means for Service officials to convey
information that will affect long-range planning by the association. It
also offers the association an opportunity to communicate information
about matters that may affect its ability to serve the agency and the
visitor. Service participation on association committees is another way
that Service personnel can fulfill their roles as advisors to an
association.(See also, section 3.4.2a.)

## ASSOCIATION EMPLOYEES AS VIPs

Association employees may be asked to perform functions regularly
carried out by the Service or its representatives, such as issuing
back-country or fishing permits or Golden Eagle, Golden Age, and Golden
Access passports. If an association and the Service mutually agree,
association employees may perform these services, but only if these
duties are incidental to their normal duties and only if they do so in
the capacity of Service volunteers (VIPs).

Park and association staff should cooperate to identify those
association employees who will perform such functions, and Service
volunteer coordinators should complete the necessary VIP documentation
for the association employees before authorizing them to perform such
functions. The Service must also provide appropriate training. Enrolling
these association employees as VIPs, and specifying that when they
perform these functions they do so as Service VIPs may help protect the
association from possible legal liability related to permitted and
associated functions. An association employee may perform these VIP
duties while on the payroll of an association. The new standard
Agreement requires that all unpaid representatives of the association
working in the park be afforded VIP status.

The Agreement for Voluntary Services (Form 10-85) may not be used to
circumvent any requirements for insurance coverage or other regulations.
When association employees do perform duties under this agreement, their
hours should be reported as volunteer hours on the "VIP Program Activity
and Expense Report," Form 10-150.

## ASSOCIATION UNIFORMS

Association employees are prohibited from wearing Service or other
government uniforms. However, all association visitor contact employees
must wear some readily identifiable indication of their association
affiliation, such as vests, aprons, shirts or sweaters with association
logo or name. In addition, association visitor contact personnel must
meet a minimum acceptable standard of dress and appearance comparable to
the general standards of dress and appearance required for Service
personnel in public contact positions.

#  

# chapter 6: do-32, Sections 3.5.2-3.5.4c

**3.5.2 Sales Activities**

**3.5.2.1 General Requirements**

**3.5.2.1a Associations must have a signed Agreement to sell goods and
services in areas of the National Park System. Friends groups are not
authorized to sell goods and services in these areas except through a
special agreement with an Association and approval of the park
superintendent.**

**3.5.2.1b Sales must support the purposes of Associations as stated in
their articles of incorporation.**

**3.5.2.1c Associations must display a sign that identifies the sales
outlet as a nonprofit activity of the officially approved Association
for the site.**

**3.5.3 Sales Item Approval**

**3.5.3a Items sold in park areas, through mail order catalogs, and at
off-site sales outlets (excluding those sales outlets operated by an
Association in partnership with other government entities) must be
approved in advance by the superintendent for appropriateness, price,
quality, interpretive value, and accuracy. For additional information
refer to RM-32.**

**3.5.3b The sales of visitor convenience items must be conducted under
the authority of the Concessions Policy Act and must be managed in the
same manner as concession permits/contracts issued to concessioners.
However, Associations must relinquish any preferential right to the
renewal of those permits. For additional information refer to**

**RM-32.**

**3.5.3c Associations may not sell material that violates conservation
principles of the Service. The sale of original prehistoric or historic
artifacts or paleontological specimens is prohibited. Replicas of such
artifacts and specimens must be clearly labeled as such.**

**3.5.3d Craft items represented as being Indian-made shall be sold in
accordance with the Indian Arts and Crafts Act of 1990 (Public Law
101-644 \[104 Stat. 4662\], November 29, 1990).**

**3.5.3e Paid advertising in sales items (i.e., journals with
advertising) must be incidental to the interpretive value or message of
an item. Advertising or vendor information may not imply endorsement by
the Service.**

**3.5.4 Off-site Operations**

**3.5.4a Associations must obtain approval from the superintendent(s)
before commencing business operations in off-site sales outlets that do
not serve other governmental entities.**

**3.5.4b An Association must consult with the superintendent(s) when
considering operating an off-site sales outlet for another governmental
entity.**

**3.5.4c The superintendent will periodically review the off-site sales
activities of Associations to ensure that the Service interests are
protected.**

#### SALES ACTIVITIES

#### General Requirements

The standard Cooperating Association Agreement authorizes an association
to sell approved interpretive and educational items in areas of the
National Park System and, by extension, through mail-order, electronic
commerce, and off-site locations. A concessions permit is required for
an association to sell non-interpretive/educational items, considered to
be visitor conveniences.

The purpose of association sales activities is to provide the public
with interpretive and educational materials related to the National Park
System, the Service, and themes or resources related to individual units
of the System. Interpretive materials provide valuable information
before, during, or after a visit and also relate a park's mission to
individuals not able to personally visit the park. The sale of
interpretive materials can also generate revenues for other association
programs and activities in support of the Service.

The sale of interpretive materials is integral to a park's interpretive
program. An effective interpretive program will provoke visitor interest
and stimulate curiosity regarding the park, its mission, and themes. The
sale of educational materials by an association provides visitors the
opportunity to gain further information to satisfy that curiosity.

All sales outlets operated by associations must further the educational,
interpretive, and related purposes of the association as stated in its
Articles of Incorporation. Association management should be familiar
with the Internal Revenue Code pertaining to Unrelated Business Income
Tax (UBIT), which establishes the parameters for relatedness of sales
items (and other non-retail activities) to an exempt organization's
mission. Revenue derived from unrelated activities, including sales, may
be subject to state and federal income taxes. Failure to comply with the
Internal Revenue Code could result in serious repercussions, including
fines, penalties and the revocation of the association's tax-exempt
status.

The IRS has issued several rulings and memoranda dealing with retailing
in a museum setting. Associations should consult with an attorney,
certified public accountant, or tax adviser for copies of these and
other relevant rulings and memoranda as they are issued: *[Revenue
Rulings]{.underline}: No. 72-104, No. 73-105; [Technical Advice
Memoranda (TAM)]{.underline}: 9550003, 8814001, 8024111, 8202001,
8326008, 8145029, 8326003, 8107006, 8303013, 8034022, 8252011, 8328009;
[Private Rulings (PR)]{.underline}: 8223041, 8605002; [General Counsel
Memorandum (GCM)]{.underline}: 38949, Exempt Organizational Annual
Technical Review 1979 3177-01.*

### Sales Outlet Signage

Each association sales outlet should have signage that distinguishes the
outlet from a concession operation, explains the presence of sales
personnel in a federal facility, and conveys that proceeds of sales
benefit the park interpretive program. The sign should be placed in a
conspicuous location. There is no mandatory text; however, the following
statement is suggested:

> "This sales outlet is operated by (name of association), a
> not-for-profit cooperating association working in partnership with the
> National Park Service. Proceeds from the sales at this outlet benefit
> the educational, scientific, historical, and research efforts of the
> National Park Service."

The sign should be compatible with the design of the visitor center or
other facility where the sales outlet is located. The text and design of
the sign should be agreed upon by the partnership.

### Appearance of Sales Outlets

Sales outlets, like other components of park visitor centers and
information stations, are a primary point of contact with the public.
Because they are readily viewed by the public and have the potential to
affect the visitor's impression and enjoyment of park facilities, sales
outlets should be clean, properly illuminated, well-organized, and safe
at all times. Display of sales items should be in good taste and in
keeping with the general design and decor of park facilities. Sales
outlets, like other association-assigned space in park areas, should be
included in Service planning and review for the purposes of safety and
loss control.

### Meeting Visitors' Special Needs

As the parks have become more accessible, the Service has realized a
substantial increase in the numbers of disabled visitors and employees.
The selection, development, and display of sales items should be
conducted in a way that provides access to a broad range of visitors
including those with disabilities. In selecting and developing sales
items, consideration should be given to audiotapes, captioned videos,
tactile objects, and other means of providing interpretation to those
with specific disabilities.

Sales items should be displayed so as to be seen by wheelchair users and
people of short stature. If some items cannot be reached, they should be
placed in an area where assistance is readily available. Adequate space
should also be planned to allow comfortable movement of all visitors,
including those using wheelchairs. Critical information that is
presented visually, such as pricing or credit and exchange policies,
must be verbally provided for people with visual impairments.

For specific dimensions regarding reach ranges, maneuvering spaces, and
other requirements for people with mobility impairments, associations
should refer to the Uniform Federal Accessibility Standards (UFAS) or
the Americans with Disabilities Act Accessibility Guidelines (ADAAG).
Information on these standards and guidelines is available from regional
accessibility coordinators.

Non-English speaking visitors also make up a growing category of park
visitors. The selection and development of printed and recorded material
should respond to this trend. The need for such interpretive material
and the degree to which it will be provided should be agreed upon by the
partnership.

### Sales Planning/Scope of Sales

To be effective, sales outlets should be considered a component of the
park's overall interpretive program and should be addressed during
interpretive planning efforts. The Service should include the
association in all aspects of Service planning that deal with sales
outlets, including General Management Plans, Comprehensive Interpretive
Plans, and Development Concept Plans.

A useful tool in the planning of a sales outlet is an in-park review of
the types of sales items and how they address the interpretive themes of
a park. This plan, often referred to as a "Scope of Sales Statement,"
should be a collaborative effort of the partnership between the park and
the cooperating association. The statement helps apportion space for
various types of items, assures that all audiences are addressed,
provides for a cross-section of sales items in various price ranges,
offers guidance for seeking out or developing new publications, and
contains a rationale for reviewing potential sales items submitted by
vendors. The Scope of Sales statement should be reviewed periodically
and applied consistently as part of the selection process for sales
items. (See Sales Item Review and Approval.) A sample scope of sales
statement and suggestions for using such statements are included in the
Appendix.

Essentially, all materials offered for sale by an association must be
related to the interpretive themes of the park or the Service, or
covered by a concession contract. Historically, the most prevalent items
sold by associations have been printed materials, such as books,
brochures, maps, posters, and postcards. Today, however, many
associations offer educational materials in a variety of additional
formats such as audio/visual products, computer software,
three-dimensional replicas and models, thematic apparel, educational
toys and games. The breadth of types of materials sold is determined by
each association and park superintendent, and should take into
consideration specific agreements with concessioners who may also be
operating in the area.

### Association-Produced Sales Items

Since park themes are often specialized, an association may find it
advantageous to produce its own publications or other products. The
partnership should collaborate to identify sales needs and establish
priorities. The Service should be involved from the beginning in the
development of new products, all of which must be approved by the
Service.

#### Association Publications

One of the important functions of associations is to supplement the
official National Park Service publications program by providing
visitors with appropriate, high-quality, informational literature not
otherwise available through the Service. Parks and associations should
work together to identify such needs.

While association-produced publications are likely to be specific to
park resources and themes, associations should consider when producing
publications the possibility of wholesaling to other sellers. The
broadening of association publications to appeal to other markets may
affect design, pricing, and print runs.

Associations are encouraged to copyright their publications to guard
against unauthorized infringement of association rights. Likewise, an
association should use due care to ensure that permissions have been
obtained for all text, photographs and graphics used in publications.
Proper expert advice should be sought, as copyright laws are complex.

The use of printing techniques that support conservation principles,
such as recycled papers and soy-based inks, is encouraged in association
publications. Manufacture in the United States of America is encouraged,
but not required.

The involvement of Service personnel in the development of association
publications is allowed during duty hours but must be limited to that
which is incidental to their official responsibilities. After-hours
involvement is subject to current laws, regulations, and policies
governing employee conduct. Consult the assistant ethics officer for
guidance, (See Ethical Conduct of Service Employees.)

Associations may reprint government publications either in their
original form or with modifications, once the original Government
Printing Office (GPO) printing supply has been exhausted. When
reprinting government publications, associations should ensure that
rights to any material included in the original document (e.g.
photographs, illustrations, etc.) are obtained. It should not be assumed
that original illustrations, maps, and the like are included in
government-printed publications are in the public domain.

To help disseminate information and provide references within the
National Park System, an association should send a copy of new
publications it produces to the Service History Collection at Harpers
Ferry Center and to the appropriate regional office. A copy should also
be sent to APPL if an announcement of the publication through its
newsletter is desired.

#### National Park Service Publications

Maintaining the official handbook series is the responsibility of the
National Park Service Division of Publications. Therefore, associations
must not use the term, "official NPS handbook" for their own
publications. An association may not reprint handbook titles without the
approval of the Manager of Harpers Ferry Center.

Associations are encouraged to support the Service publications program
by selling as many official handbooks as feasible. All sales
publications produced by the National Park Service, Division of
Publications, are sold by the Government Printing Office. Wholesale
buyers of Government Printing Office publications establish their own
retail prices.

Special order forms and envelopes have been designated by the Government
Printing Office for association use and may be obtained from the
*Superintendent of Documents, Government Printing Office, Washington, DC
20402*. These order forms are labeled "College Textbook" The U.S.
Government Bookstore, Northwest Banks Building, 201 West 8th Street,
Pueblo, Colorado, 81003, (phone: 719-544-3142) specializes in Service
publications. For information on individual publication costs,
assistance with orders, and other help, contact the *Sales Information
Desk, Division of Publications, NPS, Harpers Ferry, WV 25425,
304-535-6018*.

Some parks have found it useful for their associations to sell
Service-produced official park folders. Associations should contact the
Sales Information Desk at Harpers Ferry Center (address above) for
information or to order additional copies.

#### Multi-Media and Audiovisual Materials 

Multi-media and audiovisual materials, such as audiotapes, videotapes or
CD-roms are useful in conveying interpretive information in a visual and
interactive manner. Although some audiovisual media dealing with parks
are commercially available, it is sometimes advisable for the
association to produce its own to ensure interpretive quality. Such
association-produced materials should be copyrighted.

In addition, associations must consult with the Harpers Ferry Center
before reproducing Service media to avoid violating the copyrights of
others who may have granted limited rights to the Service. The
Audiovisual Arts Division at Harpers Ferry Center can also help guide
associations through the process of reproducing Service media for sale.

#### Non-Print Materials

Non-print materials, available in a variety of media, can be very
effective interpretive devices. Preference should be given to items that
are accurate reproductions or scale models of objects associated with
park themes. Examples include reproductions of museum objects from the
park's collection, scale models of historic structures, and craft items.

Reproductions of historic or prehistoric objects should be accurate in
material, design, and construction and permanently marked to distinguish
them from originals.

Crafts should be handmade in the United States by local craftspeople.
Craft or other cultural items from outside the park should be made,
where possible, by persons who are members of the culture represented
and should be made from authentic raw materials, using authentic methods
and specifications. (See also, Sale of Cultural Items; Indian Arts and
Crafts.)

Other non-print materials, such as thematic apparel and other
utilitarian items, require careful consideration. The park message or
park symbol in graphic form may convey the park message well beyond park
boundaries, but such items should be well-planned and designed so as not
to be simply souvenirs which could be prohibited due to conflicts with
park concessions and/or could be subject to Unrelated Business Income
Tax (UBIT). They should meet the following criteria:

-   The item should convey the essence of the park themes or
    characteristics and serve as an identifier of the park.

```{=html}
<!-- -->
```
-   The interpretive message should be the dominant feature of the item.

```{=html}
<!-- -->
```
-   An interpretive statement should be provided in written form as part
    of the packaging, or should otherwise accompany the item, if the
    interpretive value is not immediately apparent.

T-shirts and other apparel that meet these criteria may be sold if
approved by the Service, but they may be sold only in designated
Association sales areas or by mail-order. In some areas, even when these
conditions are met, the park superintendent may disallow such items or
require that they be sold under a concessions permit. (See Sales Item
Review Process and Approval.)

## SALES ITEM REVIEW PROCESS AND APPROVAL

The park cooperating association coordinator, working with the
association staff, should assume the primary responsibility for
reviewing sales items. This person is responsible for coordinating the
timely review of sales items by appropriate subject matter specialists
and the superintendent. No employee in charge of this process should
have a financial or proprietary interest in the item.

Use of a simple pre-printed review form can facilitate the reviewer's
response and provide consistency and objectivity in the review of
potential sales items. Such a document enables the interpretive staff
and the association to provide information to the superintendent in an
organized manner, thereby expediting the process and assisting the
superintendent in making an informed decision. Suggested fields of
information on the review form include: submission date, product
description, author (if a publication), thematic reference, interpretive
text to be attached to product (if applicable), vendor information,
proposed retail price, ISBN/style information, Universal Product Code
(UPC) numbers, space for additional association comments, space for
Service comments, a place to indicate approval or disapproval of the
item, space to indicate reasons for disapproval, if applicable, and a
place for the superintendent's initials or signature. The form may also
include a checklist of evaluation categories, such as "appropriateness,"
"quality of materials," "fair price," etc. (See Evaluation Criteria for
Sales Items.) A sample review form is included in the Appendix.

When choosing a method of documenting approval of sales items, the
partnership should select a method that is suited to local
circumstances. Whatever the method, copies of the review form or other
written record of sales item approval should be retained by both
partners.

The park superintendent must approve each new sales item added during
the year on a case-by-case basis. However, to document prior approvals
and simplify records retention, a complete list of the prior year's
sales items may be submitted to the park superintendent.

The frequency at which sales items may be submitted for approval to the
Service should be agreed upon by the partnership, whether daily, weekly,
or less frequently. It is important to understand that the more frequent
the review, the more responsive an association can be to market trends
and new products as they become available.

The association may at any time make a written request for sales item
approvals. Failure by the Service to respond within thirty (30) days of
receipt of such written request shall constitute approval. For items
approved in this manner, the association should limit the inventory
investment in the product until the formal product review is complete.

### Evaluation Criteria for Sales Items

The selection of appropriate sales items for a cooperating association
operation should be approached in a conscientious and objective manner.
The goal of the partners should be to provide a cross-section of
interpretive items, price points, and audience interests. (See Sales
Planning/Scope of Sales.) In addition, reviewers should remember that
associations have a privileged position in Service facilities. Should
the approval or disapproval of sales items be challenged by vendors,
authors, or others, the reviewers' decisions should be clearly
documented and justified.

Reviewers (park and association) should be able to answer "yes" to the
following questions before approving an item:

-   Is the content of the item appropriate, as the term "appropriate" is
    understood by the Service and the association?

-   Does the item directly support the park's interpretive themes and/or
    provide needed site orientation?

-   Is there assurance that the item does not promote unsafe or
    resource-damaging activities?

-   Does the item use accurate, professional, and scholarly knowledge?

-   Does the item fit into the overall balance of interpretive sales
    items?

-   Is the item's quality of production, packaging, and durability
    appropriate to the quality of the park resources?

-   Is the item fairly priced?

-   Is the item appropriate for economic reasons?

-   Is the item competitive enough with other approved items to warrant
    shelf space?

-   Will the concessioner's preferential rights be respected?

Items offered for sale by associations must be sold at fair market
value. Fair market value should be judged by comparison with comparable
items available outside of Service-administered areas under similar
conditions, allowing for length of season, type of patronage or other
factors. When an item is sold at several association outlets, the
association should coordinate among park managers to ensure that prices
are consistent from one area to another. Prices must be approved in
advance by the superintendent. The partners should determine a procedure
for revising prices as necessary due to increase in cost of goods sold
or other considerations.

### Visitor Convenience Items

When the Service determines it necessary for the comfort and convenience
of visitors, and concessioners are not presently providing such
services, the Service may allow associations to sell visitor convenience
items. This may include such items as hot or cold non-alcoholic
beverages, feminine hygiene products or other personal necessities,
aspirin/antacids, insect repellent, sun screen, emergency fuel for
campground use, undeveloped film and blank videotapes, and postage
stamps.

Concession permits for the sale of visitor convenience items by
associations must be issued pursuant to current policy and concessions
legislation as enunciated in P.L. 105-391, 36 CFR, Part 5.3 and Part 51,
and described in Director's Orders #48. Associations may not be
authorized to sell convenience merchandise until and unless any
concessioner's preferential rights have been fully respected.

When existing commercial concession operations are closed or
impractical, and an arrangement can be made with the concessioner,
associations may be requested to offer visitor convenience items so far
as they are covered by a concession permit for the period of time or
conditions applicable.

A sole-source contract for new concession services may be made with an
association in extraordinary circumstances without public notice
pursuant to Section 403(11)(b) of P.L. 105-391. However, this requires
the explicit prior written approval of the Director. Upon the conclusion
of that term, however, the concession opportunity must be publicly
advertised using established procedures.

Except where a compatible sales arrangement can be established or is now
working, a concessioner and an association will not carry on
duplicative, competitive operations in the same building. Because it is
in the public interest for the visitor to have easy, ready access to
quality interpretive materials, associations are encouraged to wholesale
association-produced interpretive materials to concessioners.

### Sale of Cultural Items

The association must be aware of the source and authenticity of all
items it sells. The sale of any object or item that is fashioned from or
incorporates parts of any prehistoric or historic artifacts,
paleontological specimens, endangered species and other protected
categories is an offense against the ethical standards upon which the
Service was founded. The sale of illicitly procured antiquities is
offensive to the affected cultures, destructive to archaeological sites,
and illegal.

The sale of reproductions, replicas and derived products is generally
acceptable; however, their sale should be carefully administered to
avoid misinterpretation by the public. All reproductions and replicas
must be plainly and indelibly identified as such. Advertising must not
imply that reproductions are original works. Suggesting that the value
of a reproduction appreciates is also inappropriate. (See also,
Non-print Materials.)

### Indian Arts and Crafts

Public Law 101-644, prohibits the offer or display for sale or selling
of any good, with or without a government trademark, in a manner that
falsely suggests it is Indian-produced, an Indian-made product, or the
product of a particular Indian or Indian tribe or Indian arts and crafts
organization resident within the United States. Individuals or
organizations found to be in violation of the law are subject to severe
penalties.

Associations should confirm a product's authenticity before offering an
item for sale as American Indian artwork or handcraft. If dealing
directly with the artisan, the association should retain a copy of the
tribal document that certifies that the person is a member of an Indian
tribe, or at least note the artisan's tribal enrollment number.
Associations that deal with intermediaries should have the intermediary
guarantee in writing that a member of an Indian tribe produced the item.

A copy of P.L. 101-644 may be obtained from the *Indian Arts and Crafts
Board, Room 4004, Main Interior Building, 1849 C Street, N.W.,
Washington, DC 20240, telephone 202-208-3773.*

### Paid Advertising

Because sales activities are conducted for interpretive and educational
purposes, any paid advertising contained in sales items (including
packaging) must be incidental to the interpretive message of the item.
In periodicals published commercially, editorial content must dominate.
Advertising may only appear if it is subordinate to interpretive or
educational text. Recognition of commercial sponsorships of
association-produced publications, such as park newspapers, should
likewise be incidental to the interpretive and informational purposes of
the publication. Information about a manufacturer, distributor, or the
like should be unobtrusive. In no case, may advertising or vendor
information imply endorsement by the Service.

### OFF-SITE SALES OPERATIONS

The National Park Service has a vested interest in the off-site
activities of an association that is identified with the Service through
the Cooperating Association Agreement. Service approval for off-site
sales activity in an independent facility or in cooperation with an
entity other than another government agency must be documented in
writing, with a letter signed by the appropriate superintendent, or
higher official if required or desired, prior to commencing operations.

Some associations operate sales outlets in partnership with other
governmental bodies, such as the Bureau of Land Management, the U.S.
Fish and Wildlife Service, the U.S. Army Corps of Engineers, the U.S.
Forest Service, and state or local parks. In the case of an
association's relationships or proposed activities with another
governmental entity (federal, state, or local), Service approval is not
required. However, the association must consult with the Service
regarding the proposed extension of activity and how it may impact
activities for the Service.

The Service recognizes that sales outlets outside of Service areas can
provide a valuable public service. However, the Service will
periodically review the off-site sales activities of associations to
ensure that Service interests are protected.

Items approved for sale in a Service area will be considered approved
for off-site sales.

### Multi-Agency or Interagency Sales Outlets

Some associations operate sales outlets in facilities where several
agencies are represented. The Service recognizes the value of such
interagency cooperation in making information about the conservation,
preservation, use and enjoyment of public lands and resources available
to the public. Association sales outlets can be an integral part of the
interpretive and information services provided at interagency or
multi-agency facilities.

Interagency or multi-agency facilities are operated under a variety of
management agreements in a variety of jurisdictions. When an interagency
or multi-agency facility is located in a Service area or on Service
property, then Service policies and procedures will apply to association
sales activities. When an association operates a sales outlet in an
interagency or multi-agency facility in another setting, Service
policies and procedures may not be practical. The association and the
agencies involved should cooperatively establish procedures for managing
and operating the facility.

### Mail Order Sales and Approvals

Many associations offer sales items through the mail to provide
information and educational material to visitors prior to or after their
visit and to the public who may not be able to visit in person. Mail
order sales are a natural extension of the services provided by
associations in park areas. Thus, items sold through mail order
catalogs, as well as the content of those catalogs, are subject to
approval by the Service.

When a catalog is specific to a park, the superintendent is responsible
for reviewing the catalog. When a catalog includes sales items
representing several parks in a region, the regional director is
responsible, and when it includes sales items that represent parks in
more than one region, the Director reviews the catalog.

All items sold through catalogs must meet the review criteria for
on-site sales items. Items approved for sale in a park will be
considered approved for catalog sales. (See Evaluation Criteria for
Sales Items.) Catalog descriptions of non-print items should clearly
show the interpretive significance of the product, and its relevance to
a particular park or parks.

Associations whose mailings meet the eligibility rules of the U.S.
Postal Service may qualify for reduced postage rates on bulk catalog
mailings. United States Postal Service publication 417: Special Bulk
Third-Class Eligibility, or its latest version, provides specific
information. Associations may not use government postage for sales
materials or other purposes. (See 3.5.7.)

### Internet Sales and ParkNet

The Cooperating Association Agreement that establishes that the Service
will provide reasonable work and storage space to accommodate
association operations, also applies to ParkNet, the Service's place on
the World Wide Web. The Service will provide up to 10 megabytes of
server space for association web pages. Additional space may be provided
for a nominal fee. While the basic space is provided at no cost,
associations may elect to use an independent internet server for all or
part of its access to the World Wide Web.

Association web pages running on ParkNet should be designed and
maintained by association staff or contractors and updated in a timely
manner. Web pages on ParkNet must have prior approval from the Service
before official release on the Service server and must follow applicable
ParkNet guidelines, available through the ParkNet Project Coordinator.

All items listed on a website must be approved sales items in the same
manner as catalog sales. Associations may use its space on ParkNet to
provide printable order forms, toll free telephone numbers, sales
catalogs, prices, etc. to permit orders to be telephoned, faxed, or
mailed. However, on-line, real time sales will not be permitted via the
Service's ParkNet web server. Further, the ParkNet web server is unable
to provide secure transactions, and credit card transactions will not
take place. Associations engaging in electronic commerce must make
arrangements with outside commercial providers.

Linking to web servers outside of *www.nps.gov* will be permitted when
there is a direct relationship between the originating ParkNet material
and the material located on the outside server. Without exception, all
links from ParkNet pages to external association web servers will use
the ParkNet intercept script that notifies users that they are departing
from the Service's official site.

For additional information contact the ParkNet Project Coordinator,
202-565-1060.

# 

# 

# 

# 

# 

# 

# 

# 

# 

# 

# 

# 

# 

**CHAPTER 7: DO-32, SECTION 3.5.5**

**3.5.5 Interpretive Activities**

**3.5.5a Interpretive activities conducted by Associations in support of
parks must be approved in advance and annually thereafter by the
Service.**

**3.5.5b The Association and the superintendent of the affected park
area will establish standard operating procedures for conducting
interpretive programs and activities.**

**3.5.5c All interpretive programs conducted by Associations on behalf
of the Service will be audited by the Service for content, accuracy, and
effective delivery.**

**3.5.5d The Service will assist the Association in providing training
to Association staff appropriate to their interpretive activities.
Association employees conducting interpretive activities will possess
and demonstrate the same core competencies as Service interpreters.**

**3.5.5e Any fees charged must first be approved by the park
superintendent.**

**3.5.5f Collections of fees for fee interpretation must meet Service
standards for accountability and security of funds.**

## INTERPRETIVE ACTIVITIES

Park interpretive programs, both on-site and off-site, are an important
responsibility of the Service. Through the planning process and the
preparation of management documents such as the Strategic Management
Plan and the Comprehensive Interpretive Plan and its components, the
Service identifies interpretive needs and chooses the best methods for
meeting those needs.

There may be occasions when it is appropriate and desirable for an
association to provide supplemental interpretive programs or activities,
either on-site or off-site, to meet the needs of the park's overall
interpretive efforts. Such supplemental programs are initiated by the
Service, and the Service shall direct all interpretive activities
conducted and/or sponsored by an association. The Cooperating
Association Agreement and/or any associated supplemental agreements are
the appropriate vehicles for specifying interpretive activities to be
carried out by associations. All interpretive programs given by parks or
associations must reflect documented park interpretive themes and
objectives.

Interpretive program standards must be maintained for all programs given
by a park or an association. The standards of quality and performance
are the same for all programs regardless of who sponsors them.
Director's Order #6 for interpretation and visitor services contains
basic guidance and standards for interpretive activities and applies to
association interpretive programs and activities. The park
superintendent may also issue additional standards and instructions.

The Service will develop a comprehensive interpretive plan that reflects
the park's interpretive needs. The association should be an active
partner in the development of this plan and provide relevant information
about its operations and programs. The Service should rely on key
association personnel for information about association operations,
short and long-term needs, and issues relating to association business
and activities. The Service should identify and document interpretive
program needs annually in a park's Annual Interpretive Plan and make
this document available to associations for guidance in program
direction and priorities.

Association employees hired for interpretive and information program
activities should meet educational and/or experience standards that are
appropriate for the work. The Service and association should consult and
agree on acceptable standards before the association recruits applicants
for its interpretive/visitor contact positions. It is the association's
responsibility to determine the pay rate, term of employment, and
benefits for its employees. However, because of the critical importance
of the competence of visitor contact staff, the Service and association
will jointly agree on essential standards of performance for visitor
contact positions. All Association employees engaged in visitor contact
should have current position descriptions and performance standards.

### Interpretive Program Approval

If an association is planning to conduct an interpretive program, a
proposal for the program (including cost analysis) must be presented to
the Service for review and written approval prior to program
implementation. The Service will consider, among other factors, whether
the program's goals fit within the framework of a park's interpretive
themes and objectives. The park should provide written approval or
rejection within a reasonable period of time.

Prior to implementation of an approved program or activity, the Service
and association will develop an acceptable operating plan.

### Standard Operating Procedures

Operating procedures for association-conducted interpretive programs and
activities should be documented in an Annual Interpretive Plan, which
identifies the respective roles and responsibilities of the Service and
association, defines operational requirements, and establishes criteria
for evaluating and measuring program success. While the Service is
responsible for establishing overall program standards, it should also
consider the association's capabilities to conduct the program or
activity. The plan attempts to resolve the questions and concerns about
the proposed activity prior to implementation.

An Individual Service Plan for each interpretive activity should be
prepared jointly by the Service and association. The plan should address
such topics as: program hours, dates, frequency of activity, minimum
number of visitors to be served per day or per program, maximum program
attendance, equipment needed and who supplies it, equipment maintenance,
accessibility options, staff needed, selection and training of
personnel, training program for personnel, staff scheduling, evaluation
of program personnel, safety, safeguarding and handling of accountable
stock or receipts, requirements for reservations or ticket sales, fee
structure, advertising procedures and approvals, and any other topics
that may be relevant. The individual service plans which become integral
parts of the park's Annual Interpretive Plan should be reviewed and
revised annually, or more frequently if needed.

Interpretive programs and activities conducted by associations should be
monitored on a regular basis. In accordance with the Cooperating
Association Agreement, Service personnel are responsible for auditing
association interpretive activities to ensure that they meet Service
standards for content, accuracy, and effective delivery.

### Training

As identified in the Cooperating Association Agreement, Service
interpretive personnel are responsible for assisting in the training of
association employees engaged in visitor contact and interpretive
programs. This should include orientation to the park and the Service
and training in visitor service programs for all association employees
and training in interpretive techniques and applicable subject matter
for personnel who conduct interpretive activities.

Association employees who conduct interpretive activities must have
proper educational background and experience for their work. They must
possess and demonstrate the same core competencies as Service
interpreters. The Service should provide association staff with
opportunities to develop interpretive competence consistent with the
Service's Interpretive Development Program. Associations and parks are
encouraged to collaborate whenever possible in developing and delivering
training to Service and association staff.

### Program Fees

The superintendent must approve any fees to be charged for
association-conducted interpretive activities or programs. Any proposed
fee program requires a supplemental agreement to the Cooperating
Association Agreement.

#### Fee Collection

Fee interpretation should comply with Director's Order #6. A specific
cash handling and security program should be established and documented
in the Operating Plan prior to implementation.

# chapter 8: do-32, Section 3.5.6-3.5.6h

**3.5.6 Facilities and Equipment**

**3.5.6a The Service will provide Associations with suitable sales areas
and other facilities to conduct business. The Service reserves the right
to relocate or withdraw any such facilities (upon reasonable notice) in
order to meet the needs of the Service.**

**3.5.6b The Service will reserve the right to conduct inspections of
provided facilities whenever it deems necessary.**

**3.5.6c The Service will provide Associations with routine maintenance
and repair services and utilities such as water, electricity, heat, and
air conditioning at each assigned facility, to the extent these services
and utilities are required for the operation of the building for
governmental purposes. Other maintenance and repair services and
utilities will be provided by the Association or provided to the
Association by the Service on a reimbursable basis.**

**3.5.6d The Service and Association will negotiate a maintenance and
operations plan for those facilities governed by a supplemental
agreement.**

**3.5.6e All Association plans for construction, redesign, or renovation
of in-park facilities must be approved in advance by the Service, and
must be implemented in accordance with the Service\'s normal design and
construction procedures.**

**3.5.6f If buildings are constructed on Service property by
Associations, the buildings must be transferred to the Service upon
completion.**

**3.5.6g When the Service designs and constructs new facilities that
will house Association activities, the Association will be included in
the planning and design and will be given the opportunity to review and
comment on preliminary and final design plans.**

**3.5.6h With prior approval from the superintendent, Associations are
permitted incidental use of government-owned or leased vehicles,
provided that the use is solely for work authorized under the
Cooperating Association Agreement or associated supplemental
agreements.**

## FACILITIES AND EQUIPMENT 

As part of the agreement between the Service and an association, the
Service allows for the association's use of certain government-owned
facilities. The provision of space, utilities, and maintenance services
by the government can be of considerable value to associations in
furthering their nonprofit enterprises. The lower margin of operating
costs assists them in returning to the Service a higher percentage of
donations to support interpretive, educational, and research activities
in parks.

A list of facilities within a park that the Service designates for
association use should be attached to the Cooperating Association
Agreement as Exhibit A. The Service reserves the right to withdraw the
assignment upon reasonable notice.

### Use and Maintenance of Facilities

Provisions for the use of Service facilities by the association, for
utility services, on-going maintenance, and other specific conditions
related to the occupancy or management of a facility should be
negotiated and included in a supplemental agreement between the
association and the Service.

The Service provides maintenance and repair services resulting from
normal wear-and-tear upon association-assigned, government-owned
facilities, including exterior work on a building, its utility systems,
and associated landscaping. The Service also provides routine utility
services at each assigned facility, including water, electricity, heat
and air conditioning, as required for operation of the building for
government purposes. The cost of utility services beyond what is needed
for government purposes should be borne by the association. Other
services, such as telephone, computers, and government-owned vehicles,
may be provided to the association on a reimbursable basis. (See DO #32,
3.5.6h.)

Associations should keep the facilities designated for their use safe,
clean, and presentable at all times. Associations should exercise
reasonable care to prevent damage to government property they use and
should, insofar as possible, protect all such property.

The Service must have emergency access to all facilities provided for
association use and may inspect those facilities at any time.

Associations should keep the facilities designed for their use safe,
clean, and presentable at all times. Associations should exercise
reasonable care to prevent damage to government property they use and
should, insofar as possible, protect that property.

#### Storage

It is in the interest of both partners to protect association inventory
by storing materials in a cool, dry, locked, fire and water resistant
area. Authorized access to the storage area should be limited to key
designated staff. Warehouse stock should be stored on pallets or
shelving, not directly on the floor.

Service staff should work jointly with association staff to identify
suitable storage facilities in a park area. Factors to be considered
when identifying space for association storage include: convenience for
transporting stock to various locations in a park, proximity of storage
to loading dock or other service entrance to the building(s), ability to
restrict storage to a limited number of locations and secured access.

If storage is not available within a park area, the association should
consult with the Service regarding alternatives. The association may
rent or purchase storage facilities outside a park area, or possibly
construct or expand storage facilities within the park. Any construction
in a park, whether temporary or permanent, must be approved by the
superintendent and/or regional director and must undergo all appropriate
reviews. (See Major Remodeling or New Construction,)

### Redesign/Remodeling of In-Park Facilities

An association may redesign or renovate existing facilities for use in
sales, storage, or administrative functions provided that the
association and the Service agree, in concept, to the proposal and all
plans are approved in advance by the Service.

Minor alterations must be authorized by the superintendent. These
include: building changes to correct safety/design/accessibility
problems; improve visitor flow in and out of the area; or replace
fixtures, including display structures, furnishings, signing, and
lighting. Minor alterations are defined as work that does not change
overall design, introduce elements incompatible with the interior and
exterior design of a building, or significantly change the scale of the
sales area.

Design plans for minor alterations may be done in-house, by Service
and/or association personnel, or by outside contract. Plans and
construction drawings for proposed renovations must be submitted to the
park superintendent and, if necessary, to the regional support office
for review and approval before commencing renovation.

#### Major Remodeling or New Construction

When an association determines the need for major remodeling or the
construction of new facilities to better accommodate their visitor
service functions within the park, it should consult at an early stage
with the Service. Major remodeling of an existing structure or the
construction of new structures or facilities (for sales or association
administration) must be accomplished in accordance with normal design
and construction procedures employed by the Service. The location, size,
and design of new structures are subject to review, modification, and
final approval by the Service. The same applies to the design, location,
and nature of landscaping improvements associated with the proposed
remodeling or construction. All of the above applies to
association-constructed housing located on government-owned lands.

The regional director, who must also approve preliminary and final
design plans, must approve a task directive that spells out the
requirements for the new or remodeled facility. Depending on the
complexity of the total project, review at various interim stages may be
necessary. Construction must not begin without the final written
approval of the regional director.

The architectural design may be done in-house or by outside contract.
Review and approval of the design must occur at a stage or stages that
delineate(s) sufficient detail so that size, shape, appearance, traffic
flow, and operation can be determined from the drawings and accompanying
design narrative.

When an association undertakes construction of a new building on Service
property, the structure becomes the property of the Service. Provisions
for the use of the building, utility services, on-going maintenance, and
other conditions of occupancy or management of the structure should be
negotiated and included in a supplemental agreement to the Cooperating
Association Agreement.

#### Association Involvement in Planning and Design

Because of both the role an association has in a park's interpretive
program and the impact facilities have on an association's operations,
the association must be included in the planning and design of Service
facilities that will house association activities. The association
should be consulted in the early stages of planning and invited to
participate in planning discussions. The association should provide
information about operations, visitor use, short- and long-term needs,
and other relevant data to the planners. The association will have the
opportunity to review and comment on preliminary and final design plans,
as well as at appropriate interim design stages. It is in the interest
of both partners to cooperate fully in the design of facilities that
involve association activities.

Association Use of Vehicles

A government-owned or leased vehicle may not be permanently assigned to
an association. However, the vehicle may be used for official purposes
if all of the following provisions are met:

-   Prior approval must be granted by the superintendent.

-   Driver must have a current state driver's license.

-   Association must have adequate insurance to protect and indemnify
    the federal government in the event of an accident.

-   The government is reimbursed for the use of the vehicle.

# chapter 9: do-32, sections 3.5.7 and 3.5.8

**3.5.7 Postage**

**Associations may not use government postage.**

**3.5.8 Administrative Requirements**

**3.5.8a Annual Audit**

**A financial statement audit is required for Associations with annual
gross revenue of \$1,000,000 or more; a financial statement review is
required for Associations with gross revenue of \$250,000 to
\$1,000,000. For additional information refer to RM-32.**

**3.5.8b Annual Report**

**Each Association must submit an annual financial report consisting of
the NPS Form 10-40, IRS Form 990 (or 990EZ and 990T, if appropriate), a
copy of the year\'s audited or reviewed financial statement, and a brief
narrative of the year\'s activities and accomplishments. For additional
information on submission of these required reports refer to RM-32.**

**3.5.8c Insurance**

**Each Association must carry adequate liability insurance with a
minimum of \$100,000.00 protection unless more is prescribed by the
Service. In addition, The United States of America will be named as an
additional insured on all such policies.**

## POSTAGE

Association mailings may not use government letterhead or government
postage or in any way be construed as official federal government
correspondence.

## ADMINISTRATIVE REQUIREMENTS

Associations must comply with local, state, and federal laws and
generally accepted accounting procedures for nonprofit organizations. In
addition, associations have a responsibility to ensure appropriate
internal controls are in place to properly safeguard association assets.
The association board of directors and association chief staff executive
are responsible for ensuring compliance with all appropriate laws,
Service reporting and policy requirements, and establishing and
maintaining adequate internal controls. However, the Service may
periodically review association records and administrative practices to
verify appropriate business practices.

Associations are formed under state law, which governs the
organization's structure and basic documents as well as issues such as
personal liability for board members and officers, tax exemption (e.g.
income, sales, and property taxes), fundraising and other regulations.
State law also governs employment taxes covering workers compensation
insurance, unemployment insurance, and disability insurance.

Association exemption from federal income tax, based on section
501(c)(3) of the Internal Revenue Code, is basic to association
operations. The IRS requires all 501(c)(3) organizations to file an
annual informational tax return (Form 990 or 990 EZ or 990T as
appropriate) in order to maintain their tax exempt status and to avoid
costly failure to file penalties. The Cooperating Association Agreement
requires associations to maintain their nonprofit tax-exempt status.

An association's basic documents, including the annual tax information
return and IRS determination of tax-exempt status, must be available for
public inspection. Effective June 8, 1999, IRS requires that copies of
an exempt organization's three most recent annual information returns
and application for tax exempt status be provided within a specified
response time to anyone requesting them. In addition to documents
required by the IRS, each association should have on file its charter,
articles of incorporation, bylaws, and minutes of official meetings.
Adequate security for originals of these documents is essential. These
documents should also be available on request to Service officials.

### Annual Audit

There are three common levels of financial statement services that
accountants may provide for associations:

The first level of service is called a "compilation." In a compilation
engagement, if an association provides an accountant with a draft of its
financial statements, the accountant determines the mathematical
accuracy of the financial statements and ensures that proper disclosure
has been made of important information about the activities of the
association. If statements are not provided, the accountant will create
them using the association's raw financial data. The accountant's report
on a compilation states that the accountant has assembled the financial
statements from the information provided by the association; however,
the accountant gives no opinion or assurance on them.

The next level of service is called a "review." A review engagement has
all the characteristics of a compilation. However, the accountant goes
somewhat further by making inquires of management and reviewing
financial data, including trends and interrelationships between key
financial data. If the accountant has no reservations about the
financial statements, the report states that based upon the above
procedures, nothing came to the accountant's attention that indicates
the financial statements would mislead the reader.

The highest level of service is an "audit." In addition to the
procedures undertaken during a compilation and review, the auditor
obtains evidential matter through inspection, observation or
confirmation with third parties, such as vendors or customers; studies
and evaluates internal accounting controls; tests accounting records;
and performs other procedures considered necessary. The accountant's
audit report states whether the financial statements "present fairly"
the financial position, results of operations, and cash flows of the
association.

The Service requires a financial statement audit for associations that
gross \$1 million or more in a year. The Service requires a review of
associations that gross \$250,000 to \$1 million. The Service requires
neither an audit nor review of associations with gross revenues under
\$250,000. However, in the interest of internal controls, all
associations should obtain periodic evaluation of financial records by
an independent accounting firm. Although a full audit by a CPA may not
be required, an audit is the most effective evaluation of record-keeping
and internal controls.

### Annual Report

A copy of the audited or reviewed financial statement (if applicable),
plus appropriate IRS tax reports, the annual NPS 10-40 form, and a
narrative report of association activities are included in the financial
report required by the Service each year. This material should be mailed
to the *Servicewide Coordinator, Division of Interpretation and
Education, Room 7312, Department of the Interior Building, National Park
Service, 1849 C Street, N.W., Washington, DC 20240*, and is due annually
on February 15. Copies of all components of the required annual
financial report should also be provided to the park superintendent(s)
and appropriate regional coordinators.

The Servicewide Coordinator compiles information from association annual
reports into a consolidated report that represents association
activities and contributions Servicewide. The consolidated report is
distributed to all Service regions and parks and to associations. It is
also used to provide members of Congress, federal, state, and local
agencies, and the general public with an overview and statistical data
about associations.

### Indemnification and Insurance

Each association must carry adequate liability insurance and name the
United States of America an additional insured on its policies. The
Cooperating Association Agreement requires that the association
indemnify, save and hold harmless and defend the United States against
all fines, claims, damages, losses, judgments, and expenses arising out
of or from any omission or activity of the association in connection
with activities under the Agreement.

The association must obtain liability insurance with a minimum
limitation as specified in the Cooperating Association Agreement for any
number of claims from any one incident, with respect to the activities
of the association and its employees. The Service may require higher
limits than the standard Agreement, or an association may determine that
its risk requires more than the specified liability limit.

Associations should consult with an insurance professional to determine
additional coverage necessary for any special circumstances of their
operation. At a minimum, each association should obtain general
liability insurance and coverage to protect loss of inventory and other
property in case of fire and theft. Other types of insurance that may be
desirable include loss of business income; security bonding of staff and
board members; insurance that covers actions taken by board members,
officers, and staff (such as coverage for employment-related claims not
generally covered by liability insurance, including wrongful
termination, sexual harassment, etc.); coverage of non-owned vehicles;
event insurance; and coverage for natural disasters, such as flood or
earthquake.

### Records and Accounts

There is no prescribed accounting system for association operations.
Each association should consult with its own accountant to determine the
accounting system that is simplest and most effective for its day-to-day
business but that provides the required information for the IRS and
Service reporting forms.

To be meaningful, financial statements should be easily comprehensible,
concise, and all-inclusive, containing a record of cash receipts and
disbursements, assets, and liabilities. They should provide a basis for
comparison (e.g., with a budget or with figures from the previous year)
and should be prepared in a timely manner. Usually, the association
treasurer reviews the association's financial reports with the
association executive director on a regular basis; the full board
reviews financial reports on a schedule that it feels appropriate and
necessary.

The association should have a records retention policy. Some records,
such as corporate documents, correspondence on legal subjects, deeds,
and mortgages, minutes of board meetings, canceled checks for
significant property purchases, general ledgers and tax returns should
be retained indefinitely. Other records including accounts payable and
receivable ledgers, canceled checks, invoices, payroll records, and
sales records, should be retained for seven years. Employment
applications and expired insurance policies should be retained for three
years. The association's accountant and/or attorney can help determine
that records are being appropriately saved or disposed of. Permanent and
essential records of the association should be kept in a safety deposit
box or fireproof safe.

When using computerized systems to generate, maintain, and store
records, associations should establish and carry out procedures to
ensure that back-up copies of computerized records are periodically
produced and safely stored, preferably both on-premises and
off-premises. The back-up procedures should be determined by the nature
and extent of the organization's computerized files and what would be
required to retrieve the information from non-computerized sources
should the computerized data be destroyed, damaged, or lost. A special
type of fireproof cabinet will be needed to safely store magnetic media.

### Board Meeting Documentation

A record of all board of director's meetings must be made and retained
as part of the association's permanent files. Minutes of board meetings
represent the official record of board decisions and may be required by
the association's auditor or the IRS. It is the duty of the board
secretary and the association's executive director to make certain that
minutes are complete and up-to-date and have been signed by the board
secretary as having been formally approved by the board. Minutes should
include, as a minimum, the following:

-   Date, time, place, and roster of directors present at the meeting

-   Financial summary of operations since the last board meeting

-   Summary of the discussion in regards to expected changes in
    operations of the association between the current meeting and the
    next scheduled board meeting

-   Review of any claims or lawsuits pending against the company (The
    association's attorney should review the wording of this section
    prior to distribution.)

-   Appointments of officers and directors

-   Approval of employee personnel policies and fringe benefits, such as
    medical reimbursement plans, pension plans, paid life insurance, use
    of vehicles, etc.

-   Support to open or close bank accounts

-   Authorization to borrow or lend money, including terms of the
    agreement

-   Approval of significant purchase or funding commitments

-   Authorization for the sale of property and equipment

### Internal Controls

Internal controls are policies and procedures that provide assurance
that the goals and objectives of the association are met. The
association's board of directors is ultimately responsible for
protecting association assets from loss, theft, or misappropriation.
Effective internal control systems are typically designed to meet the
following needs:

-   Provide accurate and timely data

-   Safeguard the organization's assets and accounting records

-   Enhance operational efficiency.

Developing and maintaining an effective internal control system is often
a challenge for associations, as they may not have the number of
employees needed for an adequate separation of duties. Associations
should discuss their system of internal controls with their accountant
or auditor to determine appropriate internal controls for the
organization's circumstances.

The following are some of the procedures that associations should follow
for internal controls and that should be documented in approved bylaws
and/or an operations manual or other formal document:

-   Fiscal policy specifying authorization for expenditures and
    check-signing including, but not limited to:

> Involvement of two persons in receipts and disbursements whenever
> possible; the person actually making deposits and signing checks
> should be separate from the person recording the transactions
>
> Requirement for two signatures on checks exceeding a predetermined
> amount
>
> Requirement for supporting documentation for all disbursements
>
> Review of supporting documentation by the check signer prior to
> signing checks
>
> Deposit of all cash receipts on a daily basis
>
> Timely preparation and review of monthly bank reconciliations by
> someone other than the person recording the transactions, together
> with a review of the validated deposit slips, canceled checks, and
> insufficient funds notices received from the bank

-   Maintenance of excess cash in separate bank or investment accounts
    requiring two signatures for withdrawal

-   Timely review of financial statements at least once a quarter,
    including a comparison of actual figures to budgeted figures and to
    actual figures for the same period of the previous year, with
    explanation of significant differences

-   Periodic inventory of association assets, including sales inventory
    as well as property and equipment

-   Timely and involved fiscal oversight by the association's treasurer

-   Limited access to software containing accounting and management data
    by using password

-   Established backup and data recovery procedures for computer systems

-   Maintenance of an office and accounting procedures manual.

### Inventory

Each association, with the advice of its accountant, determines the
frequency and method of counting inventory. However, inventory should be
taken at least annually, or more often depending on the individual
association's needs.

### Operational Reviews

The Service has the right to monitor association operations. For
instance, the Service may inspect assigned facilities and audit
interpretive and other activities authorized through the Cooperating
Association Agreement. The Agreement also allows the Director or his
designee to review association financial records.

Regular, detailed evaluations of association programs should be
performed periodically to provide opportunities for discussing potential
problems or opportunities affecting the partnership. This may be
accomplished on a park-by-park basis, or for an entire association that
serves multiple parks. Operations reviews may be conducted by park,
regional, and/or Servicewide coordinators. A list of possible topics for
the evaluation is included in the Appendix.

Any evaluation should be approached as a tool for communication,
identifying both successes and potential problem areas, and as a step
toward ensuring the continuing success of the association-Service
partnership.

### Budget

The board of directors of an association has the ultimate responsibility
for the fiscal welfare of the association and is responsible for
approving the association's budget. Service cooperating association
coordinators and park managers can participate in the budget process by
identifying long- and short-term goals appropriate for association
funding. Service staff should describe park or Service goals and
objectives, suggest how associations can help achieve them, and provide
information about Service activities that will affect an association's
operation or finances (such as closure of Service facilities or
relocation or remodeling association sales or office space).

Because aid to the Service generally represents a significant portion of
an association's budget, timely submission of aid requests to the
association greatly facilitates preparation of an association's annual
budget.

### Cash Reserves

Associations should maintain an adequate operating reserve. The
accumulation of a reserve fund can affect the amount of aid donated to
the Service, because the association may need to limit donations and
curtail activities while building up the reserve. However, failure to
accumulate adequate cash reserves could result in an association's
inability to continue to operate in the event of an economic downturn or
natural disaster such as a fire or flood. The association should consult
its accountant to determine a reasonable operating reserve appropriate
for its circumstances. Extremely large cash reserves that are not being
accumulated for specific purpose(s) related to the association's
tax-exempt programs could prompt an audit by the IRS or state's attorney
general's office; however, reasonable operating reserves are simply good
business practice and should be the concern of an association's board of
directors and understood by its Service partners.

# chapter 10: do-32, section 3.6

**3.6 Future Cooperating Association Agreements**

**The following provisions are effective immediately, and will be
incorporated into the standard Cooperating Association Agreement when it
is revised in 1999:**

**3.6.1 Donations to Associations**

**3.6.1a Donations will be governed by *Director's Order \# 21 -
Donations and Fundraising*.**

**3.6.1b Associations will accept donations only for the purposes
described in their articles of incorporation.**

**3.6.1c When an Association accepts a donation on behalf of the
Service, the Association is accountable to the donor for the use of the
funds.**

**3.6.2 Donations from Associations**

**3.6.2a The level of aid to the Service appropriate to each Association
must be determined jointly by the Association and the Service based upon
the nature and extent of the Association\'s activities and the needs of
the Service. Consulting with superintendents and regional and WASO staff
is appropriate in this process if necessary to reach an equitable
level.**

**3.6.2b Regional Directors are delegated the authority and
responsibility to approve donations in the following categories before
they are accepted:**

> **1. Major research projects**
>
> **2. Land acquisitions**
>
> **3. Interpretive/educational facilities**
>
> **4. Historic preservation/restoration projects**

**3.6.2c Service managers will not accept donations from Associations to
fund any government personnel salaries or benefits with the exceptions
of support for temporary employees working on special interpretive,
educational, or research projects that are funded by donations and the
reimbursement of the salaries and benefits of employees of Harpers Ferry
Center working directly on media projects or plans donated to the
Service by an Association.**

**3.6.2d When the Service accepts a donation from an Association, timely
completion of the funded project and fund accountability are required,
and a report made to the Association upon request.**

**3.6.3 Fundraising by Cooperating Associations**

**3.6.3a Fundraising by Associations will be governed by *Director's
Order \# 21 - Donations and Fundraising*.**

## DONATIONS TO ASSOCIATIONS

Director's Order #21, first released in 1998, contains mandatory
requirements regarding donations and fundraising on behalf of the
Service. Any association undertaking such activities must abide by
Service policies.

An association must inform all prospective donors of any restrictions on
their gifts before accepting a contribution. The Service is authorized
to accept direct donations of "lands, buildings, or other property
within the various national parks and national monuments, and moneys
which may be donated for the purposes of the national park and monument
system." However, sometimes a donation is better made to an association.
For example, some potential donors are not willing to contribute funds
directly to the federal government. Under these circumstances, it may be
appropriate for the donation to be made to an association. Donations to
an association must be within the association's chartered purposes.

When Service personnel have responsibility for completion of projects
funded through donations to associations, the association and Service
must coordinate carefully to ensure timely project completion and
funding accountability.

## DONATIONS FROM ASSOCIATIONS (AID TO NPS)

Associations are nonprofit organizations established for the purpose of
assisting historical, scientific, educational, and interpretive
activities of the Service. An association makes donations to the Service
according to its stated purpose and in conformance with Service policy.
The Service and the association should jointly determine the level of
association aid and a procedure for requesting, approving, and
accounting for donations.

Examples of acceptable donations from associations include:

Interpretive Programs

-   Information services or interpretive activities performed by
    association personnel

```{=html}
<!-- -->
```
-   Demonstrations, dramas, musicals, costumes, and related supplies or
    equipment

```{=html}
<!-- -->
```
-   Environmental education programs, including staff, supplies,
    equipment, transportation, teachers' workshops, and curriculum
    guides

```{=html}
<!-- -->
```
-   Field seminar programs, including staff, supplies, equipment, and
    transportation

```{=html}
<!-- -->
```
-   Lecture series or symposia, including honoraria, supplies, and
    equipment

```{=html}
<!-- -->
```
-   Residential programs (authors, artists, researchers, etc.),
    including housing, travel, per diem, and related supplies or
    equipment

```{=html}
<!-- -->
```
-   Training and orientation, including fees, travel, and per diem.

Interpretive Media

-   Audiovisual programs and equipment, including planning and design
    services, production costs, and supplies

```{=html}
<!-- -->
```
-   Exhibits (museum, visitor center and/or waysides), including
    planning and design services, fabrication, hardware, historic
    artifacts, reproductions, period furnishings

```{=html}
<!-- -->
```
-   Natural history specimens, other display materials, art work,
    photographs, illustrations, curatorial supplies, equipment and
    service

```{=html}
<!-- -->
```
-   Publications (free or low-cost maps and guides, informational
    brochures, or pamphlets, park newspapers, site bulletins, trail
    guides)

```{=html}
<!-- -->
```
-   Pre-publication costs for sales publications, in accordance with
    Form 10-40 instructions.

Other Programs or Services

-   Foreign language translations for publications, audiovisual
    programs, exhibits, or interpretive programs

```{=html}
<!-- -->
```
-   Library activities, including books, periodicals (magazines,
    journals, etc.), reference materials, slide and museum storage
    units, binding, cataloging services

```{=html}
<!-- -->
```
-   Support for the Volunteers In Parks (VIP) program, including
    stipends, supplies and equipment, training programs, transportation,
    performance awards, costumes and uniforms

```{=html}
<!-- -->
```
-   Junior Ranger program support, including supplies, materials,
    badges, and certificates

```{=html}
<!-- -->
```
-   Student Conservation Association Program, including subsistence
    allowances and uniforms

```{=html}
<!-- -->
```
-   Memberships obtained in the name of the park or the Service in
    educational, scientific, or historical societies and professional
    organizations

```{=html}
<!-- -->
```
-   Discretionary funds in support of related dedications,
    anniversaries, celebrations, etc.

```{=html}
<!-- -->
```
-   Research projects that are identified as needed in a park's resource
    management plan.

Donations from cooperating associations may not be used for federal
salaries, with the following exceptions: Support for temporary federal
employees is allowed when working on appropriate projects funded by
donations, because it provides the flexibility to accomplish work in
partnership with others that could not otherwise be done. Also,
association donations may be used for salaries and other costs
associated with projects undertaken by the Harpers Ferry Center that are
funded by the association.

### Donations of Equipment and Accountable Property

The association can provide equipment for use in interpretive-related
activities and programs in the following ways:

-   Purchase direct from any supplier and donate to the Service

```{=html}
<!-- -->
```
-   Purchase from an approved source with a government purchase order,
    using donated funds for that specific purpose.

For the purchase of audiovisual equipment, the park or association
should consult with Harpers Ferry Center Division of Audiovisual Arts,
Technical Director, (304-535-6476) regarding

the most appropriate systems for use in park areas, based on local
conditions, type of use, maintenance requirements, and other factors.

All donations of accountable property must be adequately documented for
audit purposes by the park staff. Equipment such as computers, software,
cameras, library and curatorial storage cabinets, museum objects, etc.,
must be included on Service property inventories. It is the
responsibility of Service staff to take the steps necessary to enter
donated equipment on Service property inventories.

### Level of Aid

A frequently asked question is: "What percentage of an association's
gross revenue from sales and other income represents a reasonable
donation to the Service?" There is no definitive answer to this
question. Various factors will affect an association's donations to the
Service, such as:

-   The level of association staffing provided to operate sales areas,
    interpretive programs, publication programs, and other association
    activities

```{=html}
<!-- -->
```
-   Association costs for office and warehouse space

```{=html}
<!-- -->
```
-   Location of an association's operation, which may require
    construction of employee housing in remote areas, high wages in high
    cost of living or urban areas, etc.

```{=html}
<!-- -->
```
-   Ability of an association to generate contributions through
    donations and sources other than sales outlets, seminar programs, or
    more traditional association activities

```{=html}
<!-- -->
```
-   Nature of association's operations, such as whether the association
    is operating low volume, high cost outlets at the request of the
    Service, or is operating only in more profitable areas.

Because of such variations, the Service does not require a set level of
donations on gross revenues earned by associations. However,
historically, Service reports on aid provide some guidance.

In the operation of associations, the cost of goods sold is usually
50-60% of association gross revenues generated through sale of
interpretive materials. Larger associations are generally able to take
advantage of volume discounts which may or may not be available to
smaller associations. Operating expenses or overhead may consume an
additional 20-30% of the gross sales revenues. Associations asked to
provide sales outlets at low volume locations will incur additional
administrative costs which would result in significantly higher overhead
levels.

The portion of the remainder that is available for aid varies from
association to association and year to year. For instance, a portion of
the remainder may be needed to expand or replace equipment or sales
fixtures, to recover from damage or loss, or to build necessary cash
reserves.

In addition to funds generated through sales of interpretive materials,
some associations have active fundraising, membership, or other programs
that increase the amounts available for aid.

The Servicewide Coordinator prepares an annual report of aid to the
Service from associations. In recent years, the median aid to the
Service as a percentage of total reported gross revenues has been:

> Associations with annual revenues of \$250,000 or less 18.9%
>
> Associations between \$250,000 and \$2,000,000 17.9%
>
> Associations over \$2,000,000 21.6%

A detailed explanation of "Aid to the NPS" is provided in the
instructions to NPS Form 10-40, "Cooperating Association Annual Report
of Aid and Revenue," (See Appendix), which includes certain "in kind"
costs and services as well as direct donations as aid. The instructions
describe how to calculate the statement of aid for allowable portions of
interpretation, research, free publications, structures/facilities,
sales area construction and design, information assistance, interpretive
programs, pre-publication expenses, Partnership Fund, and other items.

The Service should recognize that the annual percentage of aid will
fluctuate and must be budgeted based on the association's previous
year's income (i.e., budget aid on already earned, not anticipated
income). The Service should also recognize that unique circumstances,
such as start-up years of an association, construction of needed
facilities, saving for large capital projects, completion of a major
"aid" project, natural disasters, or business emergencies such as
pending lawsuits, may affect this percentage in a positive or negative
direction.

The Service has a responsibility to treat funds donated by associations
as they do appropriated funds. Service staff should request funds from
associations in an organized and prudent manner. They should also ensure
that donated funds are being spent toward achieving clearly defined park
goals and for the purpose requested, and not expended simply because
they are available. Finally, supporting documentation such as travel
vouchers, purchase orders, receipts, etc. must be maintained for
expenditures of donated funds. When requested, copies of such
documentation should be provided to associations for purposes of audits
and accountability.

The acceptance of donations by the Service is authorized by the Act of
June 5, 1920 (41 Stat. 917; 16 U.S.C. 6). Funds donated to the Service
are handled in the same manner whether from an association or any other
private donor.

Donations of \$100 or more may be accepted for either restricted or
general purposes. Donations of less than \$100 may only be accepted for
general purposes of use in the Park.

As a general rule, a letter of tender should accompany donations, which
contains the following information:

-   the amount of the donation

-   the purpose for which the donation is to be used

-   the donor organization's name and address

-   description as to what should be done with any remaining funds when
    the purpose is completed (this applies to restricted purpose
    donations only).

Donations can be accepted by the Service Director or his/her designee;
regional directors; Manager, Harpers Ferry Center; Manager, Denver
Service Center; and park superintendents. Regional directors have
approval authority for certain categories of donations, including major
research projects, land acquisitions, interpretive/educational
facilities, and historic preservation projects.

Cash donations from associations to the National Park should be
acknowledged with a letter of acceptance. This letter should include a
general description of what will be done with the funds and a statement
to advise that the donation is gratefully received and will be
conscientiously administered.

## Fundraising by Cooperating Associations

Fundraising efforts by associations must be directed towards
interpretive, educational, and/or research programs and activities, in
keeping with the purposes for which associations are established. They
must be approved by the Service and governed by Director's Order #21,
issued through the Partnership Liaison Office in Washington.

## COOPERATING ASSOCIATION PARTNERSHIP FUND

The NPS-Cooperating Association Partnership Fund was created in 1995 by
agreement between the Service and the Conference of National Park
Cooperating Associations, now the Association of Partners for Public
Lands (APPL). This fund receives voluntary contributions from
associations and other sources. Each year, APPL requests grant proposals
from parks and park partners for the funding of projects in education,
research, national interpretive initiatives and programs, publications,
commemorative programs and activities, and special uses by the Director.
Submissions must have qualities of partnering, national or regional
significance, servicewide priority, educational, research, or
interpretive value, and immediacy of need for completion. The WASO Chief
of Interpretation and Education reviews and recommends projects, and a
joint Service-APPL Committee of Review makes the final selections. An
Executive Committee, consisting of the Servicewide Cooperating
Association Coordinator, the Chair of the Committee of Review, and the
board President of APPL or their designed, governs the Partnership Fund.

## ASSOCIATION MEMBERSHIP PROGRAMS

Associations should have clear goals when instituting membership
programs. Such goals should be evaluated in light of the benefits (e.g.
generating additional funds; providing pre-visit and post-visit
interpretive materials to the public; encouraging the purchase of
interpretive materials by offering member discounts) and disadvantages
(e.g., cost of staff support and marketing) of membership programs. For
reasons of administrative efficiency, it is strongly recommended that
members not be given voting privileges in the association. Associations
should work closely with the Service in developing membership programs
and activities.

**APPENDICES**

-   Cooperating Association Agreement

-   NPS form 10-40

-   NPS form 10-40 instructions

-   Scope of Sales Statement

-   Sales Item Review

-   DO #32

-   Topical List for Evaluation

-   Sample Code of Ethics

**COOPERATING ASSOCIATION**

**AGREEMENT BETWEEN THE NATIONAL PARK SERVICE**

**AND THE**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ASSOCIATION**

**This Agreement is made and entered into between
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ and the United States
of America, U.S. Department of the Interior, National Park Service.**

**Article I. [Background and Objectives]{.underline}**

It is the purpose and intent of the National Park Service to preserve,
protect, interpret, and manage the National Park System for the benefit,
education, and enjoyment of the people of the U­nited States, as provided
for in The National Park Service Organic Act of August 25, 1916.

The National Park Service desires to provide facilities and cooperating
services for the production and sale of materials of interpretive,
educational, and thematic value and for the presentation of specified
and approved programs relating to the interpretive themes of areas of
the National Park System and for other unspecified cooperative services
for the benefit of the public that are within the incorporation articles
and mission of cooperating associations.

Cooperating associations in \[agreement with the National Park Service\]
are incorporated as nonprofit organizations for the purpose of providing
support and assistance to the interpretive, educational, and research
activities of the National Park Service and to provide interpretive and
educational services to the visiting public.

**Article II. [Authority]{.underline}**

Authority for entering into this Agreement are contained within the Acts
of August 25, 1916 (16 U.S.C. Sec. 1-3), June 5, 1920 (16 U.S.C. Sec.
6), August 21, 1935 (16 U.S.C. Sec. 461-468e), August 7, 1946 (16 U.S.C.
Sec. 17 j-2), August 8, 1953 (16 U.S.C. Sec. 1b(5)), and August 18, 1970
(16 U.S.C. Sec. 1 a-2(g)), and in delegation by the Secretary of the
Interior on August 4, 1947(Vol. 12, F.R., p.5485 et. Seq.) to the
Director, National Park Service and in redelegation to the Regional
Directors on March 4, 1966(Authority Order No. 34, 31 F.R., p. 4255).

**Article III. [Statement of Work]{.underline}**

This Agreement is written in accordance with Director\'s Order #32 and
Reference Manual #32 that govern the partnership between the National
Park Service and cooperating associations.

**A. The National Park Service Agrees To:**

1\. Designate cooperating associations to serve parks. The Regional
Director has the authority to designate an association to serve one or
more parks in a region (this authority may not be redelegated to
Superintendents) and the Director has the authority to designate an
association that serves parks in more than one region. Authority to
terminate or sign an Agreement including supplemental agreements resides
with the same respective officials.

2\. Comply with 5 CFR Part 2635, \"Standards of Ethical Conduct for
Employees of the Executive Branch\" when dealing with any association.

3\. Assure that Service employees will not serve on association boards,
even in an ex-officio capacity, and will not represent associations in
business transactions or operations, but may advise associations on
decisions concerning the relationship of any association to the Service.
However, as authorized by Public Law 79-633, Service employees may
assist association operations as part of their assigned duties.

4\. Send appropriate Service representatives to association board
meetings in an advisory, nonvoting capacity but not for participation in
executive sessions of the association board unless invited.

5\. Reserve the right to terminate the Agreement or any part thereof,
for the convenience of the government or for cause, but must give notice
of its intent to do so and must meet with an association representative
to present its reasons. Supplemental agreements are governed by these
same provisions.

6\. Approve in advance all association sales items sold in park areas,
through mail order catalogs, and at off-site outlets (excluding those
sales outlets operated by an association in partnership with other
government entities) for appropriateness of content and for business
reasons, price, quality, interpretive value, and accuracy. The
Superintendent or his designee is the approving official.

7\. Undertake review by the Superintendent of all off-site sales
activities of the association to ensure that Service interests are
protected.

8\. Approve in advance and annually thereafter all interpretive
activities conducted by associations in support of parks.

9\. Establish in cooperation with association staff, standard operating
procedures for conducting interpretive programs and activities.

10\. Audit for content, accuracy, and effective delivery all
interpretive programs conducted by associations on behalf of the
Service.

11\. Assist the association in providing training to association staff
appropriate to their agreed interpretive activities so that association
employees conducting such programs will possess and demonstrate the same
core competencies as Service interpreters.

12\. Review and approve of fees charged by associations for their
activities.

13\. Assure that any collection of fees by associations meets Service
standards for accountability and security of funds.

14\. Provide associations with suitable sales areas and other facilities
to enable associations to conduct business. Reserve the right to
relocate or withdraw any such facilities (upon reasonable notice) in
order to meet the needs of the Service.

15\. Reserve the right to conduct inspections of provided facilities
whenever it deems necessary.

16\. Provide associations with routine maintenance and repair services
and utilities such as water, electricity, heat, and air conditioning at
each assigned facility, to the extent these services and utilities are
required for the operation of the building for governmental purposes.
Other maintenance and repair services and utilities will be provided by
the association or provided to the association on a reimbursable basis.

17\. Negotiate a maintenance and operations plan with the association
for those facilities governed by a supplemental agreement.

18\. Review and approve in advance association plans for construction,
redesign, or renovation of in-park facilities and require that
implementation of such plans are in accordance with the Service\'s
normal design and construction procedures.

19\. Include the association in the planning and design of new
government facilities that house association facilities by offering the
association the opportunity to review and comment on preliminary and
final design plans.

20\. Allow with approval from the Superintendent, the incidental use by
association staff of government-owned or leased vehicles, provided that
the use is solely for work authorized under this Agreement or associated
supplemental agreements.

21\. Deny the use of government postage for association business.

22\. Determine jointly with the association the appropriate level of aid
to the Service based upon the nature and extent of the association\'s
activities and the needs of the Service, consulting with Superintendents
and regional and WASO staff as appropriate in this process if necessary
to reach an equitable level.

23\. Delegate the authority and responsibility to Regional Directors of
approving donations in the following categories before they are
accepted.

1\. Major research projects

2\. Land acquisitions

3\. Interpretive/educational facilities

4\. Historic preservation/restoration projects

24\. Deny association funding of any government personnel salaries or
benefits with the exceptions of support for temporary employees working
on special interpretive, educational, or research projects that are
funded by donations and the reimbursement of the salaries and benefits
of employees of Harper\'s Ferry Center working directly on media
projects or plans donated to the Service by an association.

25\. Complete in a timely manner association donated and funded
projects, with funding accountability to the association, and a report
upon request.

**B. THE COOPERATING ASSOCIATION AGREES TO:**

1\. Obtain and maintain recognition by the Internal Revenue Service of
tax exemption status under Section 501(c)(3) of the Internal Revenue
Code in order to operate in areas of the National Park System.

2\. Comply with the policies set forth in D.O. #32 and other policies of
the National Park Service.

3\. Notify the Service of board of directors meetings and invite
appropriate Service representatives to board meetings and to appropriate
committee meetings.

4\. Authorize their employees to undertake no government functions
beyond routine visitor information services or other activities
authorized by the Cooperating Association Agreement, supplemental
agreements, or agreements for voluntary services.

5\. Use the Agreement for voluntary Services for its intended purpose
only and not to circumvent requirements for insurance coverage in the
Cooperating Association Agreement.

6\. Require that association employees who engage in public contact wear
some readily identifiable indication of association affiliation, but not
Service or other government uniforms.

7\. Possess a signed Cooperating Association Agreement to sell goods and
services in areas of the National Park System or affiliated locations.
Friends groups are not authorized to sell goods and services in these
same areas or affiliated locations except through a special agreement
with the association and approval of the park superintendent.

8\. Assure that association sales support the purposes of the
association as stated in their articles of incorporation.

9\. Display a sign that identifies any sales outlet as a non-profit
activity of the officially approved association for the site.

10\. Conduct the sales of convenience items under the authority of the
National Parks Omnibus Management Act of 1998 (PL-105-391) and
concession regulations for the benefit of the visitor. Adherence to the
preferential rights of concessioners must be upheld in providing visitor
services.

11\. Sell only approved items that do not violate the conservation
principles of the Service. The sale of original prehistoric or historic
artifacts or paleontological specimens is prohibited. Replicas of such
artifacts and specimens must be clearly labeled as such.

12\. Sell craft items represented as being Indian-made in accordance
with the Indian Arts and Crafts Act of 1990 (PL-101-644).

13\. Assure that paid advertising in sales items (i.e., journals with
advertising) must be incidental to the interpretive value or message of
an item. Advertising or vendor information may not imply endorsement by
the Service.

14\. Obtain approval from the Superintendent(s) before commencing
business operations in off-site sales outlets that do not serve other
governmental entities.

15\. Consult with the Superintendent(s) when considering operating an
off-site sales outlet for another governmental entity.

16\. Transfer to the Service upon completion, buildings constructed by
the association on U. S. Government property.

17\. Complete a financial statement audit for associations with annual
gross revenue of \$1,000,000 or more and a financial review if revenue
is \$250,000 to \$1,000,000.

18\. Submit an annual financial report consisting of the NPS form 10-40,
IRS form 990(or 990EZ and 990T, if appropriate), a copy of the year\'s
audited or reviewed financial statement, and a brief narrative of the
year\'s activities and accomplishments. These are submitted to the
Servicewide Coordinator in Washington, D.C. and respective officials at
the park and regional level.

19\. Accept donations only for the purposes described in the articles of
incorporation for the association. Donations are governed by the NPS
Director\'s Order #21 - Donations and Fundraising

20\. Account to the donor for the use of any funds accepted on behalf of
the Service.

21\. Comply with Director\'s Order #21 when conducting any fundraising
activities

**ARTICLE IV. [TERM OF AGREEMENT]{.underline}**

This Agreement is signed by each Cooperating Association and is for 5
years with automatic renewal for another 5 years unless reasonable
notice of cancellation is given by either party before the date of
renewal. The effective date of the Agreement is the day after it is
signed by all parties. Supplemental agreements are for a specified time
period not to exceed 5 years with the same automatic renewal and
cancellation procedures or they may be cancelled at the time they
accomplish their purpose.

**ARTICLE V. [KEY OFFICIALS]{.underline}**

These are not the signing officials of this agreement, but are the
contact officials for this agreement.

National Park Service: Servicewide Coordinator for Cooperating
Associations, WASO

Cooperating Association: Executive Director or Business Manager

**ARTICLE VI. [LIABILITY]{.underline}**

The Cooperating Association shall:

\(A\) Procure public and employee liability insurance from a responsible
company or companies with a minimum limitation of One Million Dollars
(\$1,000,000) per person for any one claim, and an aggregate limitation
of Three Million Dollars (\$3,000,000) for any number of claims arising
from any one incident. The policies shall name the United States as an
additional insured, shall specify that the insured shall have no right
of subrogation against the United States for payments of any premiums or
deductibles due thereunder, and shall specify that the insurance shall
be assumed by, be for the account of, and be at the insured\'s sole
risk. Prior to beginning the work authorized herein, the cooperating
association shall provide the Service with confirmation of such
insurance coverage, and

\(B\) Pay the United States the full value for all damages to the lands
or other property of the United States caused by such person or
organization, its representatives, or employees; and

\(C\) Indemnify, save and hold harmless, and defend the United States
against all fines, claims damages, losses, judgement, and expenses
arising out of, or from, any omission or activity of such person,
organization, its representatives, or employees.

**ARTICLE VII. [TERMINATION]{.underline}**

If either party fails to observe any of the terms and conditions of this
Agreement, the other party may terminate this Agreement for default
without any legal process whatsoever by giving thirty (30) days written
notice of termination, effective at the end of the thirty (30) day
period.

The National Park Service may terminate this Agreement for the
convenience of the government, [at]{.underline} [any time]{.underline},
when it is determined to be in the best interest of the public to do so.
The affected parties shall be notified in writing within 5 working days
following the termination.

**ARTICLE VIII. [REQUIRED CLAUSES]{.underline}**

A. NON-DISCRIMINATION: The parties shall abide by the provisions of
Executive Order 11 246, as amended; shall be in compliance with the
requirements of Title VI of the Civil Rights Act of 1964, as amended (78
Stat. 252; 42 U.S.C.§ 2000d et seq. (1994 & Supp. 1 1995); Title V,
section 504 of the Rehabilitation Act of 1973(87 Stat. 394, 29 U.S.C. §
794 (1994), as amended), the Age Discrimination Act of 1975 as amended
(89 Stat. 728; 42 U. S.C. § 6101 (1994) and with all other federal laws
and regulations prohibiting discrimination on the grounds of race,
color, national origin, disability, religion, or sex in employment and
in providing of facilities and services to the public.

B. ANTI- DEFICIENCY ACT: Pursuant to the Anti-Deficiency Act, 31 U.S.C.
§ 1341(a) (1) (1994), nothing herein contained shall be construed as
binding the United States to expend in any one fiscal year any sum in
excess of appropriations made by Congress for this purpose, or to
involve the United States in any contract or other obligation for the
further expenditure of money in excess of such appropriations.

C. INTEREST OF MEMBERS OF CONGRESS: Pursuant to 41 U.S.C. § 22,
[Interest of]{.underline} [Member of Congress]{.underline}, (1994), \"No
Member of Congress shall be admitted to any share or part of any
contract or agreement made, entered into, or accepted by or on behalf of
the United States, or to any benefit to arise thereupon.\"

D. LOBBYING PROHIBITION: The parties shall abide by the provisions of 18
U.S.C. § 1913 [Lobbying with Appropriated Monies]{.underline}, (1994),
which states:

> No part of the money appropriated by any enactment of Congress shall,
> in the absence of express authorization by Congress, be used directly
> or indirectly to pay for any personal service, advertisement,
> telegram, telephone, letter, printed or written matter, or other
> device, intended or designed to influence in any manner a Member of
> Congress, to favor or oppose, by vote or otherwise, any legislation or
> appropriation by Congress, whether before or after the introduction of
> any bill or resolution proposing such legislation or appropriation;
> but this shall not prevent officers or employees of the United States
> or of its departments or agencies from communicating to Members of
> Congress on the request of any Member of Congress, through the proper
> official channels, requests for legislation or appropriations which
> they deem necessary for the efficient conduct of the public business.
>
> Whoever, being an officer or employee of the United States or of any
> department or agency thereof, violates or attempts to violate this
> section, shall be fined under this title or imprisoned not more than
> one year, or both; and after notice and hearing by the superior
> officer vested with the power of removing him, shall be removed from
> office or employment.

E.  SEVERANCE OF TERMS AND COMPLIANCE WITH APPLICABLE LAW: The parties
    shall comply with all applicable laws and regulations. This
    Agreement is subject to all laws, regulations and rules governing
    National Park Service property, whether now in force or hereafter
    enacted or promulgated. Nothing in the Agreement shall be construed
    as in any way impairing the general powers of the National Park
    Service for supervision, regulation, and control of its property
    under such applicable laws, regulations, and rules.

If any term or provision of this Agreement is held to be invalid or
illegal, such term or provision shall not affect the validity or
enforceability of the remaining terms and provisions. Meeting the terms
of this Agreement shall not excuse any failure to comply with all
applicable laws and regulations, whether or not these laws and
regulations are specifically listed herein.

F. DRUG FREE WORK PLACE ACT (Required For Use With Appropriated Funds):
The parties certify that comprehensive actions will be taken to ensure
the work place is drug free.

G. VOLUNTEERS IN THE PARK: All unpaid representatives of the Parties
shall be Volunteers in the Parks (VIP\'s), under 16 U.S.C. § 18g [et
seq.]{.underline} (1994). VIP\'s are not federal employees but shall be
entitled to those benefits and protections related to workmen\'s
compensation, federal tort claims and others as specified in the
Volunteers in the Parks Act.

**Article IX. [Standard Clauses]{.underline}**

None

**Article X. [Authorizing Signatures]{.underline}**

**Agreed between the parties this
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_day\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.**

**National Park Service Cooperating Association**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Regional Director Chairperson, Board of Directors**

**EXHIBIT A**

This exhibit describes those facilities within the park(s) which are
designated for use by the Association. A clear, concise written
description and/or floor plan will be used to designate facilities
assigned for use by the Association to carry out its interpretive,
educational and research support mission for the National Park Service.

NPS Form 10-40

(June 1999)

UNITED STATES DEPARTMENT OF THE INTERIOR

NATIONAL PARK SERVICE

#### Cooperating Association Annual Report of Aid and Revenue

### Association: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Fiscal Year: \_\_\_\_\_\_\_\_\_\_\_\_\_\_

**Statement of Aid**

# Interpretation \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Research
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Free Publications
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Structures and/or Facilities other than Sales Areas
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Sales Area Construction and Redesign
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Partnership Fund
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Information Assistance -- Association Personnel
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

*(Average % of salaries \_\_\_\_\_\_ )*

Interpretive Program Operations
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Pre-Publication Expenses
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Other \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**TOTAL
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Statement of Revenue**

**[NPS]{.underline} [Other Agencies]{.underline}**

Interpretive Materials \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_N/A\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Visitor Convenience Items \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_N/A\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Donations from Outside Sources\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_N/A\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Memberships \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_N/A\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Interpretive Program Operations \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_N/A\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Other \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_N/A\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**TOTAL \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

United States Department of the Interior

National Park Service

**Instructions for NPS Form 10-40**

**Cooperating Association Annual Report of Aid and Revenue**

The following instructions have been developed to assist cooperating
association personnel in preparing the annual cooperating association
report submitted to the National Park Service. Amounts reported as aid
on the report may differ from those reported in audited financial
statements and IRS Form 990 due to varying interpretations of accounting
guidelines by association auditors. However, association managers should
ensure that information provided in the report can be supported by
association accounting records.

The *Cooperating Association Annual Report of Aid* and Revenue is due
annually on February 15. Submit the completed report, along with a copy
of the association's Internal Revenue Service Form 990 or 990EZ (and
990T, if applicable), a brief narrative of the year's major
accomplishments, and a copy of the year's audited (gross revenue
\$1,000,000 or more) or reviewed (gross revenue of \$250,000 to
\$1,000,000) financial statements to: National Park Service Cooperating
Association Coordinator, Division of Interpretation, Rm. 7312, 1849 C
St. NW, Washington, DC 20240, with a copy to the appropriate regional
director(s).

All figures reported on the annual report must be rounded to the nearest
dollar amount. The amounts reported as aid are the actual amounts paid
during the fiscal year by the association for supplies and services.
Associations should include services provided before the end of the
fiscal year or goods received before the end of the fiscal year even if
the corresponding bills have not actually been paid.

### Statement of Aid

1.  **Interpretation.** Donations of cash or goods and services funded
    by the association in support of interpretive programs and projects.
    Examples include funds donated for special interpretive events, such
    as a lecture series; support of a park's environmental education
    program (supplies); donation of reproduction uniforms to a historic
    site; donation of museum object(s) for an exhibit; donation of books
    for a park library, for visiting dignitaries, or for use in seasonal
    training; donations of wayside exhibits; donations of video
    equipment, cameras, computers, for use by the interpretive division;
    travel support for interpretive training (airline tickets, payments
    to NPS in support of lodging and per diem costs for attendance at
    interpretive workshops, conferences); funding for temporary federal
    personnel and Harper's Ferry Center employees working on fully
    donated projects; and similar aid.

2.  **Research.** Direct grants to researchers for park-related
    project(s) or funds donated to the NPS in support of specific
    research project(s).

3.  **Free Publications.** Association publications, such as trail
    guides, that are published to be distributed to the public free of
    charge. This includes the cost of honor system trail guides. (Report
    actual cost of production, including the salaries and benefits of
    staff directly involved.)

4.  **Structures/Facilities other than Sales Areas.** This category
    includes capital improvements constructed at the expense of the
    association on federal land.

The critical factor in determining how to report the cost of a capital
improvement is who derives primary benefit from the completed project.
If the structure is being used solely or primarily by the NPS (example:
visitor center), the total cost (including planning, design, and project
management expenses) is reported as aid as funds are expended. This
would include all improvement costs even if an association received some
benefit from those improvements. For example, even though an association
might have a sales outlet in a visitor center and therefore receive an
ongoing benefit, the primary purpose of the building is for NPS visitor
contact and interpretation.

Funds spent to construct or renovate structures used primarily by the
association in its operations (examples: employee housing; warehouse;
offices) are not reportable as aid except in instances where portions of
these improvements achieve an NPS goal such as building stabilization,
historic preservation, operating efficiencies for the NPS, or resource
protection (eg. Relocation of facilities away from crowded areas or
sensitive resources). In these instances, the portion of expenditures
relating to NPS goals is reportable as aid.

Expenses for capital improvements that qualify as aid may be reported
during the course of construction or when the facility is completed.

5.  **Sales Area Construction and Redesign.** Cooperating association
    sales areas serve a dual purpose: selling interpretive materials and
    providing visitors with interpretive information.

In recognition of this dual purpose, 50% of an association's direct cost
for the construction or redesign of association sales areas is
reportable as aid.

6.  **Partnership Fund.** Voluntary contributions to the Association of
    Partners for Public Lands (APPL) are used to fund valuable
    association or NPS educational, research, or media projects that
    have national or regional impact. Checks are payable to APPL
    (Partnership Fund) and count as a 100% "Aid to NPS" contribution.

7.  **Information Assistance -- Association Personnel (Average % of
    salaries).** When association sales staff perform an information
    function in addition to sales duties, a percentage of the salaries
    (including benefits) is reportable as aid. The percentage will vary
    from park to park and from location to location, within large parks
    depending upon number, location, and availability of NPS staff in or
    near the sales area. In determining the percentage of salaries
    reportable as aid, a realistic estimate should be made of time spent
    providing interpretive information by association sales staff. The
    percentage may range from 0 to 50, but shall not exceed 50%. When
    computing the value of aid for association personnel who provide
    information assistance, association executives should consult the
    appropriate cooperating association coordinator(s) to reach a
    mutually agreed-upon level of aid in this category.

When completing the annual report, include the total dollar figure and
compute the percentage of salary costs (averaged when there is more than
on sales area and the percentage of salary considered aid varies from
location to location) reported as aid.

8.  **Interpretive/Cooperative Program Operations.** When an association
    operates interpretive/cooperative programs (such as a living history
    program, an interpretive tour, a seminar program, or similar
    personal services), the cost to the association can be reported as
    aid under the following circumstances: a) if a fee is charged for
    the interpretive program, **[and the income from fees does not cover
    the cost to operate the program,]{.underline}** then the association
    can report **[the loss]{.underline}** as aid; b) if no fee is charge
    and the association is providing interpretive services at the
    request of the NPS, then the association can report the cost of
    operating that interpretive program as aid. In both instances,
    salaries and benefits of employees directly participating in the
    interpretive program should be considered when computing program
    cost and value of aid to the NPS.

9\. **Pre-Publications Expenses.** When associations publish materials
at the request of the National Park Service, they should report as aid
any pre-publication expenses that are not used in determining the book's
price to the public. For example, when the wholesale and retail prices
of a book or other publication are based on printing costs alone, then
other costs such as writing, editing, photography, etc. may be reported
as aid.

10. **Other.** Report any other aid that is not appropriately reported
    in other categories. When "other" category exceeds 10% of gross aid
    for a given fiscal year, provide explanatory notes on back of annual
    report.

### Statement of Revenue

Revenues are divided into two columns: "NPS" and "Other Agencies." Under
"NPS," report revenues generated in or on behalf of the NPS. This
includes mail order sales and off-site sales at non-governmental
locations. Also included are sales at multi-agency facilities if the
facility primarily serves NPS areas. If multi-agency sites are served in
a significant way and significant sales are derived from interpretive
materials related to those sites, revenue should be pro-rated between
the "NPS" and "Other Agencies" columns. Under "Other Agencies," report
only the total revenue generated at sales areas operated solely for the
benefit of other governmental entities.

1.  **Interpretive Materials.** Report total gross revenue from the sale
    of interpretive materials including print and non-print items such
    as books, posters, postcards, audio and video tapes, theme-related
    sales items, and products of interpretive demonstrations. Sales tax
    collected should be excluded from the total gross revenue reported.

2.  **Visitor Convenience Items.** Report total gross revenue from
    visitor convenience items sold under concession permit(s). Sales tax
    collected should be excluded from the total gross revenue reported.

3.  **Donations From Outside Sources.** Report contributed funds,
    equipment and services from individuals, foundations, corporations,
    and other sources. Also include honor system trail guide donations
    in this category. When restricted contributions are received for a
    donor-designated project, revenue should be reported in the same
    fiscal year that the funds are actually spent as aid to the National
    Park Service.

4.  **Membership.** Report revenues received from memberships in
    cooperating associations.

5.  **Interpretive/Cooperative Programs.** Revenues derived from
    interpretive/cooperative programs operated by the association are
    included in this category. This includes programs such as audio
    tours, interpretive tours/excursions, field seminar programs, etc.

6.  **Other.** Revenues not covered in previous categories such as
    interest income or royalties.

# The role of cooperating associations in accomplishing the interpretive mission of parks

> The *Scope of Sales Statement* ---
>
> An Opportunity for Parks and Cooperating Associations
>
> to Work Together to Achieve Shared Goals

## Purpose and Value of the Scope of Sales Statement

The *Scope of Sales Statement* is a cooperative planning document
prepared by the association's executive director and the park's
cooperating association coordinator (often the chief of interpretation).
It is a strategic document critical to the development of a sales line
that meets the needs of the public, the association, and the park.

## Components

### Sales Philosophy

This component conveys the mission, goals, and objectives of the
cooperating association. It also provides an opportunity for the
association to state how its reasons-for-being overlap with the park's
reasons-for-being, and the nature of their partnership in relation to
the sales function.

### Park Significance Statements

These statements identify the significant resources and associated
values that make the park special and capture the park's essence.

### Park Purpose Statements

These are the stated purposes (often indicated directly in the park's
enabling legislation) for which the park was established.

### Primary Parkwide Interpretive Theme Statements

These are the ideas about the park's resources that are critical to
public understanding of the park's significance.

Park significance, purpose, and theme statements are part of a park's
*Comprehensive Interpretive Plan*, and are periodically updated as part
of that planning process. Cooperating associations are integral partners
in that process. By cooperating in the development of the basic
assumptions that underlie the park's interpretive program, and by
analyzing its own operation based on those same assumptions, the
association is best able to identify, influence, and facilitate park
interpretive goals, as well as meet its own.

### Strategic Evaluation of the Sales Line

The strategic evaluation process is a "two-layer" process enabling
in-depth analysis and strategic improvement of an association's sales
line.

<table>
<colgroup>
<col style="width: 3%" />
<col style="width: 19%" />
<col style="width: 5%" />
<col style="width: 2%" />
<col style="width: 2%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 2%" />
<col style="width: 2%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 19%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 4%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="29">An overview of the Cooperating Association’s Strategic
Evaluation Process</td>
</tr>
<tr class="even">
<td colspan="29"></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="10"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td colspan="10"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="10"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td colspan="10"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="10"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td>Themes, Audiences, and Services</td>
<td colspan="9"><p><strong>Audiences</strong> are listed along the</p>
<p>horizontal axis / top header of the table.</p></td>
<td colspan="6"></td>
<td colspan="6"><p>Set of</p>
<p>“Media Types</p>
<p>and Price Points”</p>
<p>Tables</p></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"></td>
<td colspan="6"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"></td>
<td colspan="6"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td><p><strong>Primary parkwide</strong></p>
<p><strong>interpretive themes</strong></p>
<p>are listed along the</p>
<p>vertical axis / left side</p>
<p>of the table.</p></td>
<td colspan="9"><p><strong>Each cell</strong> within this table</p>
<p>describes cooperating association sales items</p>
<p>that communicate one primary theme</p>
<p>to one audience.</p></td>
<td colspan="6"></td>
<td colspan="6"><p>Each of these tables</p>
<p>details one cell on the</p>
<p>Themes, Audiences, and</p>
<p>Services table.</p></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="29"></td>
</tr>
</tbody>
</table>

**Illustration 1.** An overview of the cooperating association's
Strategic Evaluation Process.

#### Themes, Audiences, and Services Table (Layer One)

This table provides an overview of the sales line with each sales item
placed according to the theme(s) it addresses and the audience(s) it
serves. Example:

+-----------------+-------------------------+-------+---------+--------+
| Strategic       |                         |       |         |        |
| Evaluation      |                         |       |         |        |
| Process ---     |                         |       |         |        |
| Themes,         |                         |       |         |        |
| Audiences, and  |                         |       |         |        |
| Services        |                         |       |         |        |
|                 |                         |       |         |        |
| **Mountainshore |                         |       |         |        |
| Natural History |                         |       |         |        |
| Association /   |                         |       |         |        |
| Mountainshore   |                         |       |         |        |
| National        |                         |       |         |        |
| Park**[^1]      |                         |       |         |        |
+-----------------+-------------------------+-------+---------+--------+
|                 | AUDIENCES               |       |         |        |
+-----------------+-------------------------+-------+---------+--------+
| PRIMARY         | 1: General Audience /   | 2:    | 3:      | 4:     |
| PARKWIDE        | Families                | Young | Non-    | Te     |
| INTERPRETIVE    |                         | A     | English | achers |
| THEMES          |                         | dults | S       | and    |
|                 |                         |       | peaking | Other  |
|                 |                         |       | Au      | Edu    |
|                 |                         |       | diences | cators |
+-----------------+-------------------------+-------+---------+--------+
| ***Theme A***   | (BK) *Indians and       | Etc.  | Etc.    | Etc.   |
| ---             | Mountain Men*           |       |         |        |
| Mountainshore   |                         |       |         |        |
| National Park   | (BK) *Pacific Northwest |       |         |        |
| offers a rare   | Ethnobotany*            |       |         |        |
| opportunity to  |                         |       |         |        |
| explore how     | (GR) *Animals of the    |       |         |        |
| humans have     | Mountains* (poster)     |       |         |        |
| adapted to the  |                         |       |         |        |
| wide variety of | (EL) *Sounds of the     |       |         |        |
| Pacific         | Forest* (audio tape)    |       |         |        |
| Northwest       |                         |       |         |        |
| ecosystems.     | (EL) *Seashore Seasons* |       |         |        |
|                 | (captioned videotape)   |       |         |        |
|                 |                         |       |         |        |
|                 | (TI) Fort Webfoot       |       |         |        |
|                 | (replica)               |       |         |        |
|                 |                         |       |         |        |
|                 | (TI) Miwok Fish Hook    |       |         |        |
|                 | (replica)               |       |         |        |
+-----------------+-------------------------+-------+---------+--------+
| ***Theme B***   | Etc.                    | Etc.  | Etc.    | Etc.   |
| --- Text\...    |                         |       |         |        |
+-----------------+-------------------------+-------+---------+--------+
| ***Theme C***   | Etc.                    | Etc.  | Etc.    | Etc.   |
| --- Text\...    |                         |       |         |        |
| (etc.)          |                         |       |         |        |
+-----------------+-------------------------+-------+---------+--------+
| ***Orientation  | Etc.                    | Etc.  | Etc.    | Etc.   |
| and***          |                         |       |         |        |
|                 |                         |       |         |        |
| ***Safety       |                         |       |         |        |
| Information***  |                         |       |         |        |
+-----------------+-------------------------+-------+---------+--------+
| ***National     | Etc.                    | Etc.  | Etc.    | Etc.   |
| Park System     |                         |       |         |        |
| and***          |                         |       |         |        |
|                 |                         |       |         |        |
| ***National     |                         |       |         |        |
| Park Service    |                         |       |         |        |
| Mission***      |                         |       |         |        |
+-----------------+-------------------------+-------+---------+--------+

**Illustration 2.** An example table (Themes, Audiences, and Services)
from the Strategic Evaluation Process for cooperating association sales
items.

##### Themes

These are the primary parkwide interpretive themes stated in the
*Comprehensive Interpretive Plan*. "Orientation and Safety Information"
and "National Park System and National Park Service Mission" are also
included as universal messages for all parks. Note that visitor
convenience items, sold under a concession permit, are a separate class
of sales items that are not related to a park's interpretive themes and
so are not part of this evaluation process.

##### Audiences

These are the distinct audiences for park interpretive messages stated
in the *Comprehensive Interpretive Plan*. Marketing considerations may
suggest additional audiences. These may vary from park to park but
should include the audiences for which distinct interpretive messages
are needed, such as:

-   General Audience / Families

-   Young Adults

-   Children

-   Non-English Speaking Audiences

-   Teachers and Other Educators

-   Non-traditional Park Users or Other Special Populations

##### Services {#services .unnumbered}

In the first and best sense, association sales items are really
interpretive services that visitors to the park (and others in the case
of mail order sales) can purchase, use in the park, and take home with
them. Note that a given sales item can appear in more than one cell on
the table if it interprets more than one theme and/or serves more than
one audience.

#### Media Types and Price Points Tables (Layer Two) {#media-types-and-price-points-tables-layer-two .unnumbered}

Detail tables expand and analyze the contents of each cell generated in
the overview table. This analysis allows strategic design/choice of
products to appeal to the widest range of audiences by assuring variety
of product types and price points. Here is an example expanded from the
completed cell in the overview table shown above:

+------+-----------+------------+------------+------------+----------+
| S    |           |            |            |            |          |
| trat |           |            |            |            |          |
| egic |           |            |            |            |          |
| Ev   |           |            |            |            |          |
| alua |           |            |            |            |          |
| tion |           |            |            |            |          |
| Pro  |           |            |            |            |          |
| cess |           |            |            |            |          |
| ---  |           |            |            |            |          |
| M    |           |            |            |            |          |
| edia |           |            |            |            |          |
| T    |           |            |            |            |          |
| ypes |           |            |            |            |          |
| And  |           |            |            |            |          |
| P    |           |            |            |            |          |
| rice |           |            |            |            |          |
| Po   |           |            |            |            |          |
| ints |           |            |            |            |          |
|      |           |            |            |            |          |
| **M  |           |            |            |            |          |
| ount |           |            |            |            |          |
| ains |           |            |            |            |          |
| hore |           |            |            |            |          |
| Nat  |           |            |            |            |          |
| ural |           |            |            |            |          |
| His  |           |            |            |            |          |
| tory |           |            |            |            |          |
| Ass  |           |            |            |            |          |
| ocia |           |            |            |            |          |
| tion |           |            |            |            |          |
| /    |           |            |            |            |          |
| M    |           |            |            |            |          |
| ount |           |            |            |            |          |
| ains |           |            |            |            |          |
| hore |           |            |            |            |          |
| Nati |           |            |            |            |          |
| onal |           |            |            |            |          |
| Pa   |           |            |            |            |          |
| rk** |           |            |            |            |          |
+------+-----------+------------+------------+------------+----------+
| T    |           |            |            |            |          |
| HEME |           |            |            |            |          |
| A    |           |            |            |            |          |
| ---  |           |            |            |            |          |
| M    |           |            |            |            |          |
| ount |           |            |            |            |          |
| ains |           |            |            |            |          |
| hore |           |            |            |            |          |
| Nati |           |            |            |            |          |
| onal |           |            |            |            |          |
| Park |           |            |            |            |          |
| of   |           |            |            |            |          |
| fers |           |            |            |            |          |
| a    |           |            |            |            |          |
| rare |           |            |            |            |          |
| opp  |           |            |            |            |          |
| ortu |           |            |            |            |          |
| nity |           |            |            |            |          |
| to   |           |            |            |            |          |
| exp  |           |            |            |            |          |
| lore |           |            |            |            |          |
| how  |           |            |            |            |          |
| hu   |           |            |            |            |          |
| mans |           |            |            |            |          |
| have |           |            |            |            |          |
| ada  |           |            |            |            |          |
| pted |           |            |            |            |          |
| to   |           |            |            |            |          |
| the  |           |            |            |            |          |
| wide |           |            |            |            |          |
| var  |           |            |            |            |          |
| iety |           |            |            |            |          |
| of   |           |            |            |            |          |
| Pac  |           |            |            |            |          |
| ific |           |            |            |            |          |
| N    |           |            |            |            |          |
| orth |           |            |            |            |          |
| west |           |            |            |            |          |
| eco  |           |            |            |            |          |
| syst |           |            |            |            |          |
| ems. |           |            |            |            |          |
+------+-----------+------------+------------+------------+----------+
| AUDI |           |            |            |            |          |
| ENCE |           |            |            |            |          |
| 1    |           |            |            |            |          |
| ---  |           |            |            |            |          |
| Gen  |           |            |            |            |          |
| eral |           |            |            |            |          |
| Audi |           |            |            |            |          |
| ence |           |            |            |            |          |
| /    |           |            |            |            |          |
| Fami |           |            |            |            |          |
| lies |           |            |            |            |          |
+------+-----------+------------+------------+------------+----------+
| M    | PRICE     |            |            |            |          |
| EDIA | POINTS    |            |            |            |          |
+------+-----------+------------+------------+------------+----------+
| T    | Less than | \$2.00 to  | \$5.00 to  | \$10.00 to | More     |
| YPES | \$2.00    | \$5.00     | \$10.00    | \$50.00    | than     |
|      |           |            |            |            | \$50.00  |
+------+-----------+------------+------------+------------+----------+
| *    |           |            | *Indians   | *Pacific   |          |
| **Bo |           |            | and        | Northwest  |          |
| oks* |           |            | Mountain   | Et         |          |
| (B   |           |            | Men*       | hnobotany* |          |
| K)** |           |            |            |            |          |
+------+-----------+------------+------------+------------+----------+
| **   |           | *Animals   |            |            |          |
| *Gra |           | of the     |            |            |          |
| phic |           | Mountains* |            |            |          |
| A    |           | (poster)   |            |            |          |
| rts* |           |            |            |            |          |
| (G   |           |            |            |            |          |
| R)** |           |            |            |            |          |
+------+-----------+------------+------------+------------+----------+
| *    |           |            | *Sounds of |            |          |
| **El |           |            | the        |            |          |
| ectr |           |            | Forest*    |            |          |
| onic |           |            | (audio     |            |          |
| Me   |           |            | tape)      |            |          |
| dia* |           |            |            |            |          |
| (E   |           |            | *Seashore  |            |          |
| L)** |           |            | Seasons*   |            |          |
|      |           |            | (captioned |            |          |
|      |           |            | videotape) |            |          |
+------+-----------+------------+------------+------------+----------+
| ***  | Miwok     |            |            | Fort       |          |
| Them | Fish Hook |            |            | Webfoot    |          |
| atic | (replica) |            |            | (replica)  |          |
| It   |           |            |            |            |          |
| ems* |           |            |            |            |          |
| (T   |           |            |            |            |          |
| I)** |           |            |            |            |          |
+------+-----------+------------+------------+------------+----------+

**Illustration 3.** An example table (Media Types and Price Points) from
the Strategic Evaluation Process for cooperating association sales
items.

##### Media Types {#media-types .unnumbered}

A variety of media are offered for sale to accommodate different tastes
and learning styles. The traditional types of media offered by
cooperating associations are cited below. Other categories may evolve to
expand this list.

-   Books

-   Graphic Arts

-   Electronic Media

-   Thematic Items (replicas, models, puzzles, etc.)

##### 

##### 

##### Price Points

Ranges of price point categories also vary according to audiences.
Likely categories include:

-   Less than \$2.00

-   \$2.00 to \$5.00

-   \$5.00 to \$10.00

-   \$10.00 to \$50.00

-   More than \$50.00

These tables provide an easy, direct way to examine the degree to which
the sales operation is conveying park themes to the widest range of
audiences. It is important for both partners to remember that selection
of specific sales items will also be influenced by the association's
need to accommodate the realities of profitability, security, stock
storage, and time criticality.

### 

### Selection Process and Criteria for Specific Sales Items

Parks and associations cooperate in suggesting and evaluating specific
items proposed for sale. Some partners discuss the merits of specific
items in face-to-face meetings, though most develop a simple evaluative
form to expand and document the evaluation process. No standard
evaluation form exists, but evaluation criteria should include:

-   ***Appropriateness:*** How well does this product interpret park
    themes and serve audiences?

-   ***Quality:*** How well does the product capture the message? What
    is the level of craftsmanship or workmanship involved?

-   ***Accuracy:*** Does the product reflect the best scholarship and
    knowledge?

-   ***Value:*** Is the product a good buy for the customer at the
    suggested sales price?

-   ***Currency:*** Is the product up-to-date?

-   ***Authenticity:*** Special concerns regarding craft items are
    described in DO-32:

    3.5.3d Craft items represented as being Indian-made shall be sold in
    accordance with the Indian Arts and Crafts Act of 1990 (Public Law
    101-644 \[104 Stat. 4662\], 11/29/90.)

    Public Law 101-644, states that it is unlawful to offer or display
    for sale or sell any good, with or without a Government trademark,
    in a manner that falsely suggests it is Indian produced, an Indian
    product, or the product of a particular Indian or Indian tribe or
    Indian arts and crafts organization, resident within the United
    States. The law allows severe penalties for individuals or
    organizations found to be in violation of the law.

    Associations offering a product for sale as American Indian artwork
    or handcraft should confirm that the person who made it is a member
    of an Indian tribe. Associations that deal directly with the
    producer could retain a copy of the tribal document which
    acknowledges their membership, or at least note the artisan's tribal
    enrollment number. Associations that deal with intermediaries would
    be wise to have the intermediary guarantee that the item was
    produced by a member of an Indian tribe.

    Associations can request a copy of P.L. 101-644 from the: *Indian
    Arts and Crafts Board, Room 4004, Main Interior Building, 1849 C
    Street, NW, Washington, DC 20240, telephone (202) 208-3773.*

-   ***Advertising:*** Is it secondary or incidental to interpretive
    message and value?

-   ***Prohibition regarding sale of original objects:*** Are replica
    items clearly labeled?

-   ***Origin:*** Sale of items made in the USA is encouraged, but not
    mandatory.

-   ***Conflict:*** Would selling this item conflict with a preferential
    right-of-sale held by a concessioner?

### Action Plan for Upgrading the Sales Line {#action-plan-for-upgrading-the-sales-line .unnumbered}

This section is a discussion of the strengths and weaknesses of the
current sales line as indicated by the strategic evaluation process. It
describes a strategy and time-line for enhancing the sales line to plug
holes and strengthen weaknesses so that the greatest diversity of
audiences are provided with the greatest variety of effective products
consistent with the association earning a favorable rate of return.

The result is essentially a long-range strategy for evolving the *Annual
List of Approved Sales Items*. This is the yearly listing of all items
the association is authorized to sell. It is produced by the association
executive director, submitted to the park cooperating association
coordinator, and approved by the superintendent. No item can be sold
without this approval. (Note that specific items can be approved at any
time, not just once a year.) The annual list is maintained on file by
the park and the association, and offers a look at where the sales line
stands in relation to the long-range goals cited in the action plan.

### Appendices {#appendices .unnumbered}

Other information helpful in developing an effective and successful
sales line can be included in appendices to the *Scope of Sales
Statement.* These may include:

-   ***Visitation and Sales Statistics:*** Includes traditional on-site
    visitors as well as "visitors" to park and association Web pages.

-   ***Sources List:*** References expert talent available to assist the
    partners in improving sales selection and operation: authors,
    artists, designers, publishers, marketing analysts, etc.

### Periodic Revision of the Scope of Sales Statement

The *Scope of Sales Statement* should be thought of as a living document
--- never really finished, always subject to review and improvement. The
executive director and cooperating association coordinator should work
together to define a reasonable cycle for revisiting and updating the
*Scope of Sales Statement*.

####### **Cooperating Association Sales Item Review**

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Item/Title Author/Manufacturer

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Description of Item Pricing

+-------------------------------------------------------------+--------+
| **The following questions require affirmative answers for   |        |
| approval of this item by designated reviewers:**            |        |
+-------------------------------------------------------------+--------+
| -   Is the content of the item appropriate as the term      | YES NO |
|     \"appropriate\" is understood by the Service and the    |        |
|     association?                                            |        |
+-------------------------------------------------------------+--------+
| -   Does the item directly support the park\'s interpretive | YES NO |
|     themes and/or provide needed site orientation?          |        |
+-------------------------------------------------------------+--------+
| -   Is there assurance that the item does not promote       | YES NO |
|     unsafe or resource-damaging activities?                 |        |
+-------------------------------------------------------------+--------+
| -   Does the item use accurate, professional, and scholarly | YES NO |
|     knowledge?                                              |        |
+-------------------------------------------------------------+--------+
| -   Does the item fit into the overall balance of           | YES NO |
|     interpretive sales items?                               |        |
+-------------------------------------------------------------+--------+
| -   Is the item\'s quality of production, packaging, and    | YES NO |
|     durability appropriate to the quality of the park       |        |
|     resources?                                              |        |
+-------------------------------------------------------------+--------+
| -   Is the item fairly priced?                              | YES NO |
+-------------------------------------------------------------+--------+
| -   Is the item appropriate for business reasons?           | YES NO |
+-------------------------------------------------------------+--------+
| -   Is the item competitive enough with other approved      | YES NO |
|     items to warrant shelf space?                           |        |
+-------------------------------------------------------------+--------+
| -   Will the concessioner\'s preferential rights, if        | YES NO |
|     applicable, be respected?                               |        |
+-------------------------------------------------------------+--------+
| -   If the item is thematic, is there interpretive          | YES NO |
|     information that should be attached?                    |        |
+-------------------------------------------------------------+--------+

**Cooperating Association Coordinator:** Recommended \_\_\_ Not
Recommended \_\_\_ (please state reason)

**Manager, Cooperating Association:** Recommended \_\_\_ Not Recommended
\_\_\_ (please state reason)

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_

**Signature of Superintendent granting approval Date**

# Director\'s Order \# 32: Cooperating Associations

**Approved**: [/s/ Robert Stanton (original on file)]{.underline}

Director, National Park Service

**Effective Date**: March 17, 1998

**Sunset Date**: March 17, 2003

**1. Purpose and Objectives**

This Director's Order describes the policy and procedural requirements
for relationships between the National Park Service and Cooperating
Associations.

Cooperating Associations (Associations) are private nonprofit
corporations established under state law. They support the educational,
scientific, historical, and interpretive activities of the National Park
Service (Service) in a variety of ways, under the provisions of formal
agreements with the Service. For many years, Associations have been
among the Service's most effective supporters. This Director's Order is
intended to help ensure the success of the relationship between the
Service and Associations by specifying operational policies and
procedural requirements governing relationships between the Service and
Associations. In combination with the *Cooperating Association Reference
Manual* (RM-32), it supersedes and replaces the Cooperating Associations
Guideline (NPS-32) and instructional memoranda that has been issued in
years past.

This "Level 2\" Director's Order is not intended to document all the
procedures, practices and requirements applicable to the Service's
relationship with Associations. For a comprehensive compilation of those
procedures, practices and requirements, employees must refer to the
\"Level 3\", *Cooperating Association Reference Manual*, issued by the
Associate Director, Park Operations and Education. The \"Level 1,\" NPS
*Management Policies* remain applicable and serve as the basic
foundation for the \'Level 2\" and \"Level 3 documents.\"

**2. Authorities**

16 U.S.C. Sec 1-3, 6, 17j-2(e).

**3. Policies/Instructions/Requirements**

**3.1** The Associate Director, Park Operations and Education is
delegated the responsibility to issue a reference manual outlining
specific procedures that support policy, mandatory requirements and
operational procedures.

**3.2 Authority To Designate and Terminate Associations**

Where an Association serves one or more park areas within a region,
authority to designate an Association is delegated to the regional
director and may not be re-delegated to superintendents. Where an
Association serves park areas in more than one region, designation
authority resides with the Director, National Park Service. Authority to
terminate or sign an Agreement including supplemental agreements with an
Association, resides with the same respective officials.

**3.3. Tax Exempt Status**

Associations must obtain and maintain recognition by the Internal
Revenue Service of tax exemption under Section 501(c)(3) of the Internal
Revenue Code to operate in areas of the National Park System.

**3.4 Service Employees\' Role**

**3.4.1 Ethical Conduct**

In dealing with Associations, all Service staff must comply with 5 CFR
Part 2635, \"Standards of Ethical Conduct for Employees of the Executive
Branch.\"

**3.4.2 Relation to Boards**

3.4.2a Service employees may not serve on Association boards, even in an
ex-officio capacity, may only offer advice on Association decisions
concerning the relationship of the Association to the Service, and may
not represent the Association in business transactions or operations.
However, as authorized by Public Law 79-633, Service employees may
assist Association operations.

3.4.2b Service representatives may attend Association meetings in an
advisory, non-voting capacity, but may not participate in executive
sessions of an Association board unless invited.

**3.5 Cooperating Association Agreement**

The Associate Director, Park Operations and Education will develop a
standard, non-negotiable Cooperating Association Agreement in 1999 that
will replace the current Memorandum of Agreement and will be signed by
all Associations in partnership with the Service. The Agreement will be
for five years with automatic renewal for another five years unless
reasonable notice of cancellation is given by either party before the
date of renewal. The effective date of the Agreement is the day after it
is signed. The Service reserves the right to terminate the Agreement or
any part thereof, for the convenience of the government or for cause,
but must give reasonable notice of its intent to do so and must meet
with the Association to present its reasons. This Agreement will
incorporate the policy and procedural requirements set forth in this
Director's Order, the provisions listed below, and any additional
requirements imposed by higher authorities or by the Associate Director,
Park Operations and Education, where specifically authorized by this
Director's Order. Service-related activities performed by Associations
not addressed in the Agreement must be addressed in supplemental
agreements that are governed by the same provisions and procedures of
the Agreement and the Director\'s Order.

**3.5.1 Association Responsibilities**

3.5.1a Association boards of directors will notify the Service of board
meetings and will invite appropriate Service representatives to board
meetings and to appropriate committee meetings.

3.5.1b Association employees are not authorized to undertake any
government function or activity on behalf of the Service beyond routine
visitor information services or other activities authorized by the
Cooperating Association Agreement, supplements to the agreement, or
agreements for voluntary services.

3.5.1c Associations may not use the \"Agreement for Voluntary Services\"
to circumvent any requirements for insurance coverage included in the
Cooperating Association Agreement or in this Director\'s Order.

3.5.1d Association employees who engage in public contact must wear some
readily identifiable indication of Association affiliation, but
Association employees may not wear Service or other government uniforms.

**3.5.2 Sales Activities**

3.5.2.1 General Requirements

3.5.2.1a Associations must have a signed Agreement to sell goods and
services in areas of the National Park System. Friends groups are not
authorized to sell goods and services in these areas except through a
special agreement with an Association and approval of the park
superintendent.

3.5.2.1b Sales must support the purposes of Associations as stated in
their articles of incorporation.

3.5.2.1c Associations must display a sign that identifies the sales
outlet as a nonprofit activity of the officially approved Association
for the site.

**3.5.3 Sales Item Approval**

3.5.3a Items sold in park areas, through mail order catalogs, and at
off-site sales outlets (excluding those sales outlets operated by an
Association in partnership with other government entities) must be
approved in advance by the superintendent for appropriateness, price,
quality, interpretive value, and accuracy. For additional information
refer to RM-32.

3.5.3b The sales of visitor convenience items must be conducted under
the authority of the Concessions Policy Act and must be managed in the
same manner as concession permits/contracts issued to concessioners.
However, Associations must relinquish any preferential right to the
renewal of those permits. For additional information refer to RM-32.

3.5.3c Associations may not sell material that violates conservation
principles of the Service. The sale of original prehistoric or historic
artifacts or paleontological specimens is prohibited. Replicas of such
artifacts and specimens must be clearly labeled as such.

3.5.3d Craft items represented as being Indian-made shall be sold in
accordance with the Indian Arts and Crafts Act of 1990 (Public Law
101-644 \[104 Stat. 4662\], November 29, 1990).

3.5.3e Paid advertising in sales items (i.e., journals with advertising)
must be incidental to the interpretive value or message of an item.
Advertising or vendor information may not imply endorsement by the
Service.

**3.5.4 Off-site Sales Operations**

3.5.4.a Associations must obtain approval from the superintendent(s)
before commencing business operations in off-site sales outlets that do
not serve other governmental entities.

3.5.4b An Association must consult with the superintendent(s) when
considering operating an off-site sales outlet for another governmental
entity.

3.5.4c The superintendent will periodically review the off-site sales
activities of Associations to ensure that Service interests are
protected.

**3.5.5 Interpretive Activities**

3.5.5a Interpretive activities conducted by Associations in support of
parks must be approved in advance and annually thereafter by the
Service.

3.5.5b The Association and the superintendent of the affected park area
will establish standard operating procedures for conducting interpretive
programs and activities.

3.5.5c All interpretive programs conducted by Associations on behalf of
the Service will be audited by the Service for content, accuracy, and
effective delivery.

3.5.5d The Service will assist the Association in providing training to
Association staff appropriate to their interpretive activities.
Association employees conducting interpretive activities will possess
and demonstrate the same core competencies as Service interpreters.

3.5.5e Any fees charged must first be approved by the park
superintendent.

3.5.5f Collections of fees for fee interpretation must meet Service
standards for accountability and security of funds.

**3.5.6 Facilities and Equipment**

3.5.6a The Service will provide Associations with suitable sales areas
and other facilities to conduct business. The Service reserves the right
to relocate or withdraw any such facilities (upon reasonable notice) in
order to meet the needs of the Service.

3.5.6b The Service will reserve the right to conduct inspections of
provided facilities whenever it deems necessary.

3.5.6c The Service will provide Associations with routine maintenance
and repair services and utilities such as water, electricity, heat, and
air conditioning at each assigned facility, to the extent these services
and utilities are required for the operation of the building for
governmental purposes. Other maintenance and repair services and
utilities will be provided by the Association or provided to the
Association by the Service on a reimbursable basis.

3.5.6d The Service and Association will negotiate a maintenance and
operations plan for those facilities governed by a supplemental
agreement.

3.5.6e All Association plans for construction, redesign, or renovation
of in-park facilities must be approved in advance by the Service, and
must be implemented in accordance with the Service\'s normal design and
construction procedures.

3.5.6f If buildings are constructed on Service property by Associations,
the buildings must be transferred to the Service upon completion.

3.5.6g When the Service designs and constructs new facilities that will
house Association activities, the Association will be included in the
planning and design and will be given the opportunity to review and
comment on preliminary and final design plans.

3.5.6h With prior approval from the superintendent, Associations are
permitted incidental use of government-owned or leased vehicles,
provided that the use is solely for work authorized under the
Cooperating Association Agreement or associated supplemental agreements.

**3.5.7 Postage**

Associations may not use government postage.

**3.5.8 Administrative Requirements**

**3.5.8a Annual Audit**

A financial statement audit is required for Associations with annual
gross revenue of \$1,000,000 or more; a financial statement review is
required for Associations with gross revenue of \$250,000 to
\$1,000,000. For additional information refer to RM-32.

**3.5.8b Annual Report**

Each Association must submit an annual financial report consisting of
the NPS Form 10-40, IRS Form 990 (or 990EZ and 990T, if appropriate), a
copy of the year\'s audited or reviewed financial statement, and a brief
narrative of the year\'s activities and accomplishments. For additional
information on submission of these required reports refer to RM-32.

**3.5.8c Insurance**

Each Association must carry adequate liability insurance with a minimum
of \$100,000.00 protection unless more is prescribed by the Service. In
addition, The United States of America will be named as an additional
insured on all such policies.

**3.6 Future Cooperating Association Agreements**

The following provisions are effective immediately, and will be
incorporated into the standard Cooperating Association Agreement when it
is revised in 1999:

**3.6.1 Donations to Associations**

3.6.1a Donations will be governed by *Director's Order \# 21 - Donations
and Fundraising*.

3.6.1b Associations will accept donations only for the purposes
described in their articles of incorporation.

3.6.1c When an Association accepts a donation on behalf of the Service,
the Association is accountable to the donor for the use of the funds.

**3.6.2 Donations from Associations**

3.6.2a The level of aid to the Service appropriate to each Association
must be determined jointly by the Association and the Service based upon
the nature and extent of the Association\'s activities and the needs of
the Service. Consulting with superintendents and regional and WASO staff
is appropriate in this process if necessary to reach an equitable level.

3.6.2b Regional Directors are delegated the authority and responsibility
to approve donations in the following categories before they are
accepted:

> 1\. Major research projects
>
> 2\. Land acquisitions
>
> 3\. Interpretive/educational facilities
>
> 4\. Historic preservation/restoration projects

3.6.2c Service managers will not accept donations from Associations to
fund any government personnel salaries or benefits with the exceptions
of support for temporary employees working on special interpretive,
educational, or research projects that are funded by donations and the
reimbursement of the salaries and benefits of employees of Harpers Ferry
Center working directly on media projects or plans donated to the
Service by an Association.

3.6.2d When the Service accepts a donation from an Association, timely
completion of the funded project and fund accountability are required,
and a report made to the Association upon request.

**3.6.3 Fundraising by Cooperating Associations**

3.6.3a Fundraising by Associations will be governed by *Director's Order
\# 21 - Donations and Fundraising*.

# Association Review *(Please complete prior to Coordinator's visit)*

**Servicewide Coordinator for NPS Cooperating Associations**

**Association Staff**

-   Titles

-   Functions

-   Number

    **NPS Staff**

-   Park Coordinator

-   Superintendent

-   Degree of Involvement with Association Decisions

    **D.O.#32 Policy and Operational Procedures Questions**

    **Cooperating Association Agreement**

-   Status

-   Questions

    **Annual Report Information**

-   Gross Revenue Sources

-   Aid to NPS (amount, percentage, categories, operational factors)

-   Other

    **10-40 Report Status**

-   Questions

-   Suggestions

    **IRS 990 Compliance**

-   Difficulties

    **By-Laws Status**

-   Changes Recommended

    **Concession Permits**

-   Sales

-   Relationships

    **Fund Raising Activities**

-   Association

-   Friends Roles

-   Agreements

-   Campaigns

-   Successes

-   Other

    **Volunteers**

-   Association Role

-   Duties

-   Accounting

-   Agreements

-   Training

-   NPS Support

    **Sales**

-   Outlets (number, size, appearance, design)

-   Offsite

-   Mail Order

-   Need for Investment

-   NPS Position

    **Scope of Sales**

-   Existence

-   Approval

-   NPS involvement

-   Selection Process

-   Theme Items

-   Crafts

    **Storage Availability and Stock Handling**

    **Publication Program**

-   Association-Produced

-   Co-Publishing

-   Free Publications

-   Copyrights

    **New Product Development**

-   Videos

-   CD ROM

-   Other

    **Association Staff**

-   Interpretive Experience

-   Training

-   Program Offerings

-   Fees

-   Other

    **Interpretive Planning**

-   Association Involvement

-   Ideas

-   Practices

-   Themes

-   Other

**Special Programs**

-   Supplemental Agreements

-   Seminars

-   Educational Programs

-   Issues

**Facilities and Equipment**

-   Inventory

-   Tenants

-   Responsibility

-   Costs

-   Ownership

-   Regulations

-   Other

    **Board**

-   Identification

-   Number

-   Selection

-   Terms

-   Diversity

-   Relationships with Association Staff, NPS Staff

**APPL**

-   Member

-   Relationship

-   Services

-   Training

-   Suggestions

    **WASO**

-   Services

-   Policy Review

-   Mediation

-   Contact

    **Regional Office**

-   Services

-   Policy Review

-   Mediation

-   Contact

-   Review of Operations

**Other Topics of Concern**

[Suggested Code of Ethics for Cooperating and Interpretive
Associations]{.underline}

(Adopted by the Conference of National Park Cooperating Associations on
March 24, 1995)

These principles of professional conduct are established to guide
cooperating and interpretive associations in relationships with the
public, employees, partners, and other business professionals.

Associations influence the selection, organization, preservation and
dissemination of information. Associations should be committed to
assisting the National Park Service and their other partners instill
public appreciation of the country's natural, scenic and historic
treasures. Association boards and staff have a special obligation to
ensure the development or provision of quality educational material and
program to meet this goal.

Recognizing the importance of our work, these principles should help
guide associations in action. To promote and maintain high standards of
conduct, APPL suggests that member associations affirm and support the
following Code of Ethics:

• maintain a high standard of business principles. Be honest and
impartial, and serve the public, employees, and others with fidelity;

• maintain a high level of service to the public and private partners
you serve;

• abide by an association's bylaws, rules, regulations and policies;
comply with laws and regulations governing the practice of cooperating
and interpretive associations;

• do not engage in any activity that will bring discredit to the
profession. Expose, without fear or favor, illegal or unethical conduct
in the profession;

• do not do business under a designation or business name that implies
that such association is a branch of any federal government agency, or
that misleads the general public into believing that it is some other
type of business or business entity;

• do not discriminate on the basis or race, religion, gender, age,
disability, creed, lifestyle choices, or national origin in selection of
vendors, selection of staff and board member or in dealings with
customers and the partners served. Furthermore, the organization
respects the rights and dignity of others in its program offerings;

• maintain a sufficiently strong financial position to assure the
organization's continued operation;

• do not accept or give any improper gratuities, gifts or favors that
might compromise the actions and/or judgment of others;

• respect the rights, interests, and dignity of others, such as
acknowledging all persons who contributed significantly to a project;

• avoid circumstances where compromise of professional conduct or
conflict of interest may arise;

• hold paramount the protection of the environment and institute and
follow policies to this end;

• associate with organizations having for their objective the betterment
of the profession and contribute time and funds to carry on the work of
these organizations. Strive to increase the competence of your board and
staff.

In relationships with other associations:

• compete in a fair and honorable manner, respecting each other's rights
in proprietary matters;

• be responsive to, and mutually supportive of, colleagues and
associates;

• be continuously aware of ways in which an association can help fellow
associations improve the operation of their businesses, when such help
would not be detrimental to your association's organization.

[Suggested Code of Ethics for Board Members of Cooperating and
Interpretive Associations]{.underline}

(Adopted by the Conference of National Park Cooperating Associations on
March 24, 1995)

Elected or appointed members to the board have the responsibility to
lead and govern the organization and, therefore, the obligation to do so
through organized, skillful, unbiased and courteous service.

As a member of this board, I will:

• represent the interests of this organization and all members and
others served by this organization;

• conduct myself without consideration for my own personal advantage or
for the individual advantage of my friends, supporters, or my own member
associations;

• keep confidential information and board decisions and discussion
private;

• approach all board issues with an open mind, prepared to make the best
decision for the whole organization;

• do nothing to violate the trust of those who elected or appointed me
to the board or of those members and related organizations we serve;

• focus my efforts on the mission of the organization and not my
personal goals;

• exercise authority as a board member only when acting in a meeting
with the full board or as I am delegated by the board;

• refrain from voting on issues that may be perceived as a potential
conflict of interest;

• refrain from furnishing opinions to members and others which could be
perceived as legal advice toward a course of action;

• take adequate precaution to distinguish clearly in action and
statements between personal philosophies, attitudes and views and those
of the organization.

[^1]: To make these tables more meaningful, a fictitious park
    (Mountainshore National Park) and its cooperating association
    (Mountainshore Natural History Association) are used as examples.