New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle G - Office of General Services › Chapter VI - Miscellaneous › Subchapter A - General Rules › Part 335 - Charitable Contributions Through State Employees Federated Appeals › Section 335.6 - Qualifications and applications for participation in a sefa campaign

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Qualifications.
					 Participants in the 2005 campaigns and participants that applied and became
					 eligible to participate in the 2006 campaigns are eligible to participate in
					 the 2006 campaigns unless eligibility is revoked in accordance with section
					 335.9 of this Part. To be eligible
					 as a participant of a federated community campaign or a federation of
					 charitable organizations, an organization must be a charitable organization as
					 defined in section
					 335.2(e) of this
					 Part, meet and maintain the following qualifying conditions and requirements,
					 and furnish documents evidencing its eligibility under these regulations in the
					 format required by the statewide SEFA council:
(1) It shall be and remain duly registered
					 and current in its annual financial filings with the Department of Law, unless
					 it has received, and provided, written confirmation from the Attorney General
					 that it is exempt from such registration and filing.
(2) It shall comply with all requirements of
					 State and Federal laws and regulations related to nondiscrimination as well as
					 equal employment opportunities with respect to its officers, staff, employees,
					 volunteers and all persons it seeks to serve. Nothing herein shall deny
					 eligibility to any voluntary agency that is otherwise eligible under this Part,
					 because it is organized by, on behalf of, or to serve persons of a particular
					 race, color, religion, sex, sexual orientation, national origin, age, or with a
					 particular disease or handicap.
(3)
					 It shall provide or support a bona fide program or programs that serve health,
					 welfare or recreational purposes.
(i) If the
					 organization indicates on its form 990 that it spent $1,000 or more on program
					 services within the campaign area, its program shall be presumed to be bona
					 fide.
(ii) If the organization
					 indicates on its form 990 that it spent $62,000 or more on program services,
					 its program shall be presumed to be bona fide.
(iii) If the presumptions of this section are
					 not met, the presence or absence of bona fide programs and services may also be
					 evaluated and determined by a review of the amount and nature of the program
					 services, management and general expenses, fundraising expenses, and total
					 revenue.
(4) It must
					 have available for inspection:
(i) the most
					 current annual report describing its announced programs, goals and data
					 demonstrating the extent of its achievements, including, where applicable, the
					 extent of participation of its volunteers in the preceding year;
(ii) the most current annual financial report
					 and annual financial statement filed with the New York State Department of Law
					 or copies thereof. Organizations claiming to be exempt from the registration or
					 reporting requirements of article 7-A of the Executive Law are to provide
					 written confirmation from the Attorney General of such exemption and are to
					 maintain an annual financial statement that meets the requirements of Executive
					 Law, section 172-b.
(5)
					 It shall agree to abide by all SEFA policies and procedures for the annual
					 solicitation campaign.
(6) It shall
					 make available IRS form 990 to any requestor pursuant to section
					 6104(d)(4) of the Internal
					 Revenue Code and applicable Internal Revenue Service regulations.
(7) It shall establish in the manner
					 described at paragraph (b)(2) of this section that its actual expenses for
					 administration and fundraising are reasonable.