Louisiana Administrative Code › Title 4 - ADMINISTRATION › Part III - Payroll › Chapter 11 - State Combined Charitable Campaign (SCCC) Deductions › Section III-1111 - Charitable Organization Requirements and Responsibilities

Current through Register Vol. 50, No. 6, June 20, 2024
A. Charitable organization applicants shall
				meet and maintain the following:
1. provide
				an annual application as set forth in
				§1107 of this
				Rule;
2. comply with
				R.S.
				42:456(A)(3):
a. be a health and human services charity as
				defined in §1109 of this
				Rule;
b. not be organized for
				cultural, educational, religious, or political purposes, as defined in
				§1109 of this
				Rule;
3. comply with the
				following admissions criteria as outlined on the official application form
				(SED-7):
a. certify compliance with the USA
				Patriot Act of 2001;
b. certify the
				organization operates without discrimination in regard to all persons and
				comply with all requirements of law and regulations respecting
				non-discrimination and equal employment opportunities with respect to its
				officers, staff, employees and volunteers;
c. provide documentation that the IRS
				recognizes the charitable organization as a public charity under
				§501(c)(3) of the
Internal Revenue Code
;
d. provide an affidavit stating that there is
				no outstanding debt owed to a state agency;
e. certify that your organization is in
				compliance with the Louisiana Legislative Auditors (LLA) Office and is not on
				the LLA non-compliance list;
f.
				certify that all amounts collected through the SCCC beginning with the fall
				campaign in 2015 will be used in the community and will not be used for
				fundraising and administrative costs (FRA);
g. ensure that an equivalent amount collected
				as contributions will be spent to provide services and benefits primarily to
				the citizens of Louisiana unless an exception is granted per
				§1109.
				D of this Rule, and certify the dollar value
				of health and human services provided in the state of Louisiana during the
				previous calendar year(s);
h.
				certify a substantial local presence within the state of Louisiana;
i. demonstrate that fundraising and
				administrative expenses represent no more than 25 percent of total support and
				revenue according to the submitted copy of its most recent IRS 990 form or a
				pro forma IRS 990 for organizations not required to file an IRS 990;
j. be registered and in good standing with
				the Louisiana secretary of state and submit proof of that registration or
				possess a congressional charter and provide documentation of such;
k. be governed by a board of directors which
				meets regularly and whose members serve without compensation;
l. provide the organization's most recent
				annual budget, which must consist of a 12-month period;
m. provide the organization's most recent
				audited financial statements conducted by a CPA within the last 12 months at
				the time of the application;
n.
				indicate the regions served in Louisiana;
4. agree to pay a reasonable annual
				participation fee assessed by the PCFO and approved by OSUP;
5. solicitation of charitable donations
				through payroll deduction is only allowed during the annual campaign period, or
				other time periods approved by OSUP and the PCFO. All solicitation materials
				must be prepared and approved by OSUP and the PCFO;
6. provide all documentation and meet all
				deadlines and eligibility requirements established by the PCFO in coordination
				with OSUP.