# Presentation: 495074

## 2004 Combined Federal Campaign Application Training

## CFC MISSION

- To promote and support philanthropy through a program that is employee-focused, cost-efficient, and effective in providing all Federal employees the opportunity to improve the quality of life for all.

## CFC FACTS

_**The Combined Federal Campaign**_
- Established in 1961, the CFC is the only government-authorized solicitation of employees in the Federal workplace on behalf of charitable organizations. It is the largest workplace fundraising campaign in the world.
- In 2002, about 1.46 million Federal employees donated $237.9 million to charitable causes. These funds were distributed by 362 Principal Combined Fund Organizations (PCFOs) to thousands of charities across the United States and around the world.

## Volunteering

CFC’s involvement with the nonprofit sector is not limited to direct financial support. Each campaign is run by a volunteer group of Federal employees who work with experienced nonprofit executives in their communities to generate contributions and distribute them to eligible charities. It also provides an opportunity for Federal workers to become involved in their communities and to have their giving and volunteering efforts viewed as a direct extension of their commitment to public service.

- CFC’s involvement with the nonprofit sector is not limited to direct financial support. Each campaign is run by a volunteer group of Federal employees who work with experienced nonprofit executives in their communities to generate contributions and distribute them to eligible charities. It also provides an opportunity for Federal workers to become involved in their communities and to have their giving and volunteering efforts viewed as a direct extension of their commitment to public service.

**CFC FACTS**

## CFC FACTS

_**Nonprofit Partnerships and the CFC**_
- Partnerships with nonprofit organizations are a core part of the CFC structure. In each of the 362 CFC campaigns throughout the country, local and national nonprofit organizations collaborate closely with committees of volunteer Federal employees. These partnerships are adding great value to the Combined Federal Campaign for both Federal employees and the participating nonprofit organizations.

## CFC FACTS

_**Accountability**_
- Charities that want to receive funds generated by the campaign are required to submit to a substantial review of their financial and governance practices prior to acceptance. This eligibility review is in line with community norms, but it has helped set standards for participation in giving initiatives that transcend the community.
*	**The Office of Personnel Management through the Office of CFC *
*	**Operations (OCFCO) has overall responsibility for management and supervision of the CFC.*

## 2004 APPLICATION FOR NATIONAL/INTERNATIONAL UNAFFILIATED ORGANIZATIONCOVER SHEET

- If the name of the organization is different than the name which appears on the IRS Form 990, IRS determination letter, audited financial statements, or annual report, official documentation authorizing this name change must accompany the application.
- Include four-digit CFC if organization was listed on the national/international in previous campaign.
- Post Office Box addresses are not permitted on face of the application.
- Certifying official does not have to be Executive Director, but must be individual in a position to verify the validity of the application and all attachments.

## National/International Sections

**The CFC List will be divided into two sections:  **
**national/international organizations **
**international organizations.  **
**Organizations wishing to be listed in the International section of the brochure must check the box at the top of page 5.**

## CFC Certification Statement #1

**“****I certify that the organization named in this application provided or conducted real services, benefits, assistance, or program activities in 15 or more different states in the three year period immediately preceding this application.**
**	****	****	****	****OR**
**“****I certify that the organization names in this application provided or conducted real services, benefits, assistance, or program activities in a foreign country in the three-year period immediately preceding this application.**

## CFC Certification Statement #1

**DESCRIBE:**
**WHO received the service**
**WHAT the service is**
**WHEN it was delivered **
**WHERE it was delivered**
**HOW it was delivered**
**NOTE:  This requirement cannot be met on the sole basis of services provided through an “800” telephone number or by sending materials via the U.S. Postal Service or a combination thereof.**

## CFC Certification Statement #2

**I certify that the Internal Revenue Service recognizes the organization named in this application as tax-exempt under 26 U.S. 501(c)(3) and to which contributions are tax-deductible pursuant to 25 U.S.C. 170.**
**Include a copy of the most recent IRS determination letter as ATTACHMENT B.  ****	**
**Additional information must accompany letters with expired advance ruling periods**
**If name on IRS letter, IRS Form 990, audit, or annual report is different from applicant, official documentation from IRS or state government must be included.**

## CFC Certification Statement #3

**Select the appropriate statement that describes the organization’s expenses related to lobbying and other attempts to influence voting or legislation at the local, State, or Federal levels.**
**Advocacy **_**is**_** permitted by 501(c)(3) organizations****	**
** ****Section 501(h) states that an organization does not spend more than 20% of its first $500,000, 15% of the next $500,000, and so on.**

## CFC Certification Statement #4

**I certify that the organization is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting, human health and welfare.**
**Provide a statement describing the organization’s  human health and welfare benefits as ATTACHMENT C**

## CFC Certification Statement #5

**I certify that the organization named in the application accounts for its funds in accordance with generally accepted accounting principles (GAAP).**
**Must be on an accrual basis **

## CFC Certification Statement #6

**I certify that the organization named in the application was audited in accordance with generally accepted auditing standards (GAAS) by an independent certified public accountant in the immediately preceding year.**
**Include a copy of the organization's most recently completed audit as ATTACHMENT D.**
**CPA compilations and reviews are not accepted.**
**Consolidated audits must contain a separate audited section on applicant.**

## CFC Certification Statement #6

**The audit must cover the fiscal period ending not more than 18 months prior to the January of the campaign year to which the organization is applying    (January 2004 – 18 months = June 30, 2002)**
**The IRS Form 990 and audit must cover the same fiscal period. If revenue and expenses on the two documents differ, these amounts must be reconciled by a certified public accountant either in an accompanying signed statement or IRS Form 990, Parts IV-A & IV-B.)**

## CFC Certification Statement #7

**Include as ATTACHMENT E a copy of the most recently completed IRS Form 990, including signature on page 6 in the box marked “Signature of officer”.**
**The preparer’s signature alone is not sufficient.**
**If your organization is not required to file the Form 990, you must still complete one in accordance with IRS regulations to be eligible for the CFC.**

## CFC Certification Statement #7

**Include as ATTACHMENT E a copy of the most recently completed IRS Form 990, including signature on page 6 in the box marked “Signature of officer”.**
**IRS Forms 990 EZ, 990PF, and comparable forms are not accepted. However, smaller organizations that file Form 990EZ may submit it with pages 1 & 2 of the Form 990 attached.**
**The IRS Form 990 and audit must cover the same period. If the revenue and expenses on these two documents differ, the reconciliation must be included in the IRS Form 990 itself or include a letter of reconciliation submitted by the CPA who completed the audit.)**

## CFC Certification Statement #8

**Certification that the organization’s administrative and fundraising rate does not exceed 25%.**
** ****Regulatory Formula****:**
**	****ADD**** ****Line 14 of IRS Form 990 (management & general expenses) and Line 15 of IRS Form 990 (fundraising expenses)**
**	****DIVIDE THE SUM**** by Line 12 (total revenue)**
**	**

## CFC Certification Statement #8

**If your administrative and fundraising rate exceeds 25%, you must provide as ATTACHMENT F:**
**	****1)  Detailed justification**
**	****2)  Formal plan to reduce the rate to 25% ****	****or less**

## CFC Certification Statement #9

**I certify that an active and responsible governing body directs the organization, whose members have no material conflict of interest and majority of which serve without compensation.**
**Include in ATTACHMENT G, a listing of the Board with their terms of office and meeting dates and locations.**
**Ensure that IRS Form 990 reflects officers/board members and whether they are compensated.**

## CFC Certification Statement #10	

**I certify that the organization named in this application prohibits the sale or lease of CFC contributor lists.**

## CFC Certification Statement #11

**I certify that the organization named in this application conducts publicity and promotional activities based upon its actual program and operations, that these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims.**

## CFC Certification Statement #12

**I certify that the organization named in this application effectively uses the funds contributed by Federal personnel for its announced purposes.**

## CFC Certification Statement #13

**I certify that the organization named in this application is chartered/incorporated under a government entity.  This entity or State is _______________.**
**Inclusion of state of incorporation is required.**

## CFC Certification statement #14

**I certify that the organization has in the preceding year received no more than 80 percent of its total support and revenues from government sources**
**Calculated by Dividing Line 1c of the IRS Form 990 by Line 12.**
**Medicare/Medicaid funds are excluded from this calculation (line 93f)**
**If figure is over 80%, a request for a waiver may be included in the application.  This must include an explanation for the rate.**

## CFC Certification Statement #15

**I certify that the organization prepares and makes available to the public an annual report that includes a full description of the organization’s activities and identifies its directors/governing body and chief administrative personnel.**
**Include as ATTACHMENT G a copy of the annual report.**
**The annual report must be for a fiscal period ending on or after June 30, 2002.**
**The annual report does not have to be for the same fiscal period as the audit and IRS Form 990.**
**The annual report must include a listing of the Board’s terms of office and meeting dates and locations.**

## CFC Certification Statement #16

**I certify that, as of _____(date) the organization named in this application does not knowingly employ individuals or contribute funds to organizations found on any terrorist related list promulgated by the U.S. Government, the United Nations, or the European Union including the Department of Treasury’s Office of Foreign Assets Control Specially Designated Nationals List, the Department of Justice’s Terrorist Exclusion List, and the list annexed to Executive Order 13224.  Should any change in circumstances occur during the year OPM will be notified within 15 days of such change.**** **

## Certifying Official’s Signature

**The Certifying official’s signature on page 8 MUST be original.  Automatic pens and/or signature stamps may not be used.**
**If an organizations applies as unaffiliated and as a member of a federation, the federation application will not be considered. **

## Appeals Process

- A written appeal to the Deputy Director of OPM must be received within 10 business days of receipt of the letter of denial.
- Appeal should be limited to the facts justifying the reversal of the original decision.
- Appeals may not be used to supplement applications that had missing or outdated documents, and any such documents submitted will not be considered.

## Application Deadline

**February 2, 2004**
**Applications Received After the Deadline Will Not Be Considered**

## 2003 CFC TIMELINE

**Fall 2003**
**2004 CFC Applications Available on CFC Website**
**December 1, 2003 – February 2, 2004 **
**OPM Accepts 2004 CFC Applications**
**Winter/Spring 2004**
**OPM Review of Applications and Appeals**
**July 2004**
**Release of National/International list**

## 2004 CFC TIMELINE

**Fall 2004**
**CFC Campaign Season**
**March 15, 2005****	**
**Deadline for Mailing of Donor Acknowledgement Names**
**April 1, 2005**
**Deadline for Large campaign to Begin Monthly Disbursements to Charities**
**June 1, 2005**
**Deadline for Small Campaigns to Make Quarterly Disbursements to Charities**

## Office of CFC Operations	

**For additional information about the CFC application and eligibility requirements, contact the Office of CFC Operations at:**
**www.opm.gov/cfc**
**cfc@opm.gov**