Washington Administrative Code › Title 240 - Governor, Office of the › Chapter 240-10 - State employee combined charitable contributions program › Section 240-10-040 - Basic standards and criteria for agency membership applicable to all agencies

Current through Register Vol. 24-14, July 15, 2024
(1) Basic
			 standards.
(a) Federal exemption. Each
			 charitable organization must submit a copy of the Internal Revenue Service
			 determination letter indicating that it is an exempt organization under
			 Internal Revenue Code Section
			 501(c)(3), or is
			 a governmental entity receiving charitable contributions which are entitled to
			 a deduction under Internal Revenue Code Section
			 170(c)(1). An
			 advance ruling on its exempt status shall meet this requirement.
(b) Registration and reporting. Each
			 charitable organization shall have registered as a charitable organization with
			 the secretary of state under the provisions of
			 chapter
			 19.09 RCW (charitable
			 solicitations) and with the attorney general under the provisions of
			 chapter
			 11.110 RCW (charitable
			 trusts) unless specifically exempt from registration by state law, and shall
			 have filed all required reports within any established time limits.
(c) Integrity of operations. Each charitable
			 organization must have at least a minimal history of service and demonstrate a
			 real capability to serve. Funds contributed to charitable organizations by
			 state employees must be used for their announced purposes. There shall be no
			 payment of commissions for fund-raising, no mailing of commercial merchandise,
			 and no paid general telephone solicitors.
(d) Finances. The charitable organization
			 must use standards of accounting and a financial system based on generally
			 accepted accounting principles which includes accounting procedures that would
			 be acceptable to the American Institute of Certified Public Accountants. The
			 committee may require an independent audit by a certified public accountant.
			 The charitable organization must conduct its fiscal operations in accordance
			 with a detailed annual program budget which is prepared and approved at the
			 beginning of each fiscal year by the board of directors. Prior authorizations
			 by the board of directors shall be required for any significant variation from
			 the approved budget. The committee may require that the charitable organization
			 prepare and make available to the general public an annual financial
			 report.
(e) Nondiscrimination. The
			 charitable organization shall have a policy and procedure of nondiscrimination
			 in regard to race, color, religion, national origin, handicap, age, or sex
			 applicable to persons served by the charitable organization.
(f) Annual reports. The charitable
			 organization shall prepare an annual report available to the general public
			 which includes a full description of the charitable organization's activities
			 including types of solicitation for contributions, the names of its chief
			 administrative personnel, and a full disclosure of the source and use of
			 contributions.
(g) Agency
			 organization. The charitable organization must maintain an active volunteer
			 board of directors, serving without compensation through regular meetings and
			 exercising satisfactory administrative controls in accordance with the agency's
			 articles of incorporation, bylaws, and, preferably, standards adopted by its
			 national or state affiliate.
(h)
			 Fund-raising costs. Each organization shall disclose to the committee the
			 estimated percentages of the money collected which will be applied to the cost
			 of solicitation and to the charitable purpose. The information thus provided
			 will be disclosed to state employees during the campaign.
(i) Application deadline. Completed
			 applications must be received before the closing date established annually by
			 the committee.