3Mgives

3M Community Giving Match Guidelines
Who Can Participate?

Eligible Organizations*•Regular full-time and regular part-time U.S. employees of 3M (onthe 3M payroll at the time the matching gift is requested)• U.S. public charities that are tax exempt under Section 501(c)(3) ofthe Internal Revenue Service Code•

Members of the 3M Board of Directors• U.S. public schools, public school districts, and private schools

Matching Gift Benefit•

Minimum gift per organization:•• Payroll Recurring*: $1 per month• Payroll One-Time*: $10• Credit Card: $25• Match a Previous Donation: $25
Maximum match: $1,000 per calendar year••

If the donor’s gift is made to an organization through theemployee engagement portal (Payroll Recurring, Payroll One-Timeor Credit Card), a matching gift request will automatically trigger
and no action is needed
If the donor’s gift is made directly to an eligible organization(Match a Previous Donation), the donor must submit
documentation of their gift through the employee engagement
portal. Upon submission, a matching gift request will automaticallytrigger

Matching gifts will continue to issue until the donor has reachedtheir annual 3M Community Giving Match gift maximum of$1,000 (no maximum number of transactions). If a donor gives tomore than one organization, the method of donation within thesystem may impact which organization(s) receive a 3M
Community Giving Match*Payroll deductions made through the system incur an administrative
fee of approximately 3%. Credit card donations made through thesystem incur an administrative fee of approximately 6%.
•Eligible Donor Gifts• Public serving, independent, non-religious affiliated programs ofhouses of worship/churches (examples include food shelves orprivate schools). Please note that these organizations may require
additional vetting to confirm eligibility and a notation of the publicserving program must be made on the organization record or grant
designation*To have an organization reviewed for eligibility, a donor can click“nominate your organization for inclusion” on the organization search
page in the employee engagement portal. 3M will review and make a
final eligibility determination.

Ineligible Organizations*• Organizations that do not qualify as a 501(c)(3) public charity
and/or cannot be paid by CAF America, the vendor payment
processor for the 3M matching gift programs (this includes some
501(c)3 organizations, organizations that do not have a 501(c)3 tax
exempt letter of determination from the IRS, and organizations thathave lost their 501(c)3 tax exempt status)• Houses of worship/churches, except as permitted under “EligibleOrganizations” above• 3M associated nonprofits (including but not limited to 3M Club, 3M
Open Fund, 3M PAC)
• Organizations that are inconsistent with 3M values*3M reserves the right to reject a donation or matching gift for anyreason. Additional requirements may apply to organizational eligibility

Matching Gift Designation•

Cash or cash equivalents including personal checks and credit
card donations (paid not pledged)•A donor may include a designation for their personal gift and the3M match•

Publicly traded securities (transferred not pledged, use FMV atdate of donation)••

Gifts made to eligible organizations through donor advised funds(paid not pledged)

Designations may not benefit an individual, i.e., tuition or studentparticipation account, memberships, or personal pledge
obligations•Recipient organizations will be instructed not to follow any
designation that would not qualify as a deductible donation andinstead allocate the donation to the charitable purpose that isclosest to the original designation
Undesignated gifts will be utilized at the organization’s discretion

Ineligible Donor Gifts•

Tuition payments or other student expenses••

Gifts made through charitable remainder trusts or bequests•Gifts not considered tax-deductible for income tax purposes (thisincludes gifts for which the donor receives a benefit, e.g. tickets,memberships, services, subscriptions, dues, dinners, auction
items, raffles, etc.)*3M is not responsible for ensuring organizations follow the donor’sdesignation.

•Aggregate gifts made from a collection of employees, friends orfamily

3M
3M Center, Building 223-6N-11
St. Paul, MN 55144-1000
www.3Mgives.com/match
3Mgives@mmm.com
Last Updated 01/02/2024.

3Mgives

3M Community Giving Match Guidelines
Deduction and Match Timeline• Payroll One-Time:•••••

For pledges submitted (or changed) before 7pm CST on the firstMonday of the month, the associated deduction(s) and match will
occur that month
For pledges submitted (or changed) after 7pm CST on the firstMonday of the month, the associated deduction(s) and match will
occur the following month
A donor must cancel before 7pm CST on the first Monday of themonth to stop the associated deduction(s) and match
Matching gifts will accrue against the match balance of the year inwhich the payroll donation was made (not against the year in which
the payroll donation was pledged). Please note for DecemberPledges: Pledges made after 7pm on the first Monday in December
will be deducted from the following January paycheck and will
deduct the match during the new year
The following are the payment dates based on employee payment
classification: weekly: fourth payment (4th Friday) of the month/ biweekly: second payment (4th Friday) of the month/ semi-monthly:
second paycheck of the month which pays on the last business dayof the month/ monthly: monthly paycheck which pays on the lastbusiness day of the month• Payroll Recurring Gifts*:

For pledges submitted (or changed) after 7pm CST on the firstMonday of the month, the associated deduction(s) and match will
occur the following month• A donor must cancel before 7pm CST on the first Monday of themonth to stop the associated deduction(s) and match• Matching gifts will against the match balance of the year in which
the payroll donation was accrue made (not against the year in which
the payroll donation was pledged). Please note for December
Pledges: Pledges made after 7pm on the first Monday in December
will be deducted from the following January paycheck and will
deduct the match during the new year
• The following are the payment dates based on employee payment
classification: weekly: fourth payment (4th Friday) of the month/ biweekly: second payment (4th Friday) of the month/ semi-monthly:
second paycheck of the month which pays on the last business dayof the month/ monthly: monthly paycheck which pays on the lastbusiness day of the month*Please note that recurring payroll donations will continue indefinitely unless/until
the donor changes or cancels the gift(s)•• Credit Card Gifts*:CyberGrants batches employee credit card gifts on a monthly basis,generally on or around the 3rd of the month although the exact
batch date changes monthly. All credit card gifts submitted in theportal before the monthly batch date will be included in that month’s
payout when the organization will receive the employee gift and thematch amount• For credit card gifts submitted in the employee engagement portal
after the monthly batch date, the organization will receive theemployee gift and the match the following month• A donor may not cancel or change a Credit Card gift or the matchrequest once it has been submitted• A matching gift must be requested within the same year as thedonor’s gift. Matching gifts will accrue against the match balance ofthe year in which the donor’s gift was made*Please note that while a donor’s credit card will be charged within a few days ofthe donor’s gift submission, the organization will not receive the donor’s gift until thematching gift is processed in the relevant payment batch. Funds will be held byCyberGrants, 3M’s grants administrator, and released upon the matching gift
payment.
•3M
3M Center, Building 223-6N-11
St. Paul, MN 55144-1000
www.3Mgives.com/match
3Mgives@mmm.com
Last Updated 01/02/2024•

Match a Previous Donation:
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For matching gift requests submitted in the employee engagement
portal before the first of the month, the organization will receive thematch that month
For matching gift requests submitted in the employee engagement
portal after the first of the month, the organization will receive thematch the following monthA donor must submit documentation of their gift(s) through theemployee engagement portal by December 31. Gifts must be madeand submitted in the same calendar year. 3M will not match
donations from a previous year
A donor may not cancel or change a Match a Previous Donation
match request once it has been submitted
Organizations do not need to confirm previous donations; however,
3M staff assesses a sample of entries to verify donations and ensurecompliance with program rules
A matching gift must be requested within the same year as thedonor’s gift. Matching gifts will accrue against the match balance ofthe year in which the donor’s gift was madeAdministrative Conditions• Donors may request only one match per donation• A donor may only request a match for their own donation• 3M makes payments approximately every month. The match will
be sent directly to the eligible organization• Organization tax status is reviewed and monitored on an ongoingbasis. Should an organization lose its charitable status, go out ofbusiness, or otherwise be unable to receive donated funds,
donors will be contacted by CyberGrants, 3M’s grants
administrator, to redirect previous gifts to a different eligible
organization (the donor’s redirection will also pertain to any future
recurring payroll gifts, if applicable). If CyberGrants cannot reachthe donor within 10 business days of initial outreach, all gifts will
be redirected to United Way Worldwide, the default recipient for3M matching gift programs• All gifts made through the 3M Community Giving Match program
are considered tax-deductible and will generate a tax receipt forthe donor. The tax receipt will be made available on theCyberGrants portal annually by March 1 (login, click on Name inthe upper right → My Profile → My Donation Summary). The
date/calendar year of the donor payment is the date/calendar
year of the donation, regardless of when the funds are released tothe nonprofit. All gifts are considered post-tax. This material has
been prepared for informational purposes only, and is notintended to provide, and should not be relied on for, tax, legal or
accounting advice• 3M may modify, suspend or end this program at any time. 3Minterprets program guidelines and administers the program underpolicies and procedures governed by the 3Mgives Advisory Board• While 3M aims to match all employee gifts, it cannot guaranteethat it will be able to do so. As with all 3M programs, the 3M
Community Giving Match program will be limited by the amountof its annual budget• All 3M investments are subject to 3M Terms & Conditions.
Acceptance of 3M funds constitutes agreement
For additional questions, contact 3Mgives@mmm.com.