2013 CFC CHARITY APPLICATION GUIDE For more info please contact (561) or

The purpose of this guide is to assist you with the application process. This guide does not intend to replace the Application Instructions issued by the OPM. For more detailed instructions and thorough information about the 2013 CFC Charity Application please see the complete 14 pages application packet that is available at and The decision on your organization’s application is made by the LFCC (board of director of the local CFC). The CFC staff does not involve in the approval or denial of applications. DISCLAIMER

 The mission of the CFC is to support and to promote philanthropy through a voluntary 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 MISSION

 All aspects of the CFC, including the eligibility for participation, are strictly governed by Federal regulation.  The current CFC regulations can be viewed on OPM website at CFC REGULATIONS

 To Be Announced.  Please check back on our website periodically at  Announcement on local newspapers will be made.  For Your Reference, the deadline for 2012 Application was March 9,  The CFC will not accept late applications. Requests for consideration after the deadline will not be considered. DEADLINE

 TABLE OF CONTENT  Where to Obtain the Application & the Required Attachments  How to submit a Completed Application  Filling out the Application  Attachment A:  Attachment B: IRS 501(c )3 Determination letter  Attachment C: Audited Financial Statements  Attachment D: IRS Form 990/ IRS Form 990 Pro Forma  Attachment E: 25 Words Statement  Changes Made for the 2013 Applications  Appeal process  MWR Application 2013 CHARITY APPLICATION

Please go to TO OBTAIN A 2013 CFC APPLICATION

To participate in the Atlantic Coast Combined Federal Campaign which covers Broward, Indian River, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach and St. Lucie counties, please submit a completed 2013 CFC Application and required Attachments to: By MAIL: Atlantic Coast CFC 2600 Quantum Blvd Boynton Beach, FL OR By (This is for applications only. For inquiries, please call (561) or send your to SUBMIT YOUR APPLICATION

 There are 13 certification statements in the application. 12 of which require applicants to check the box next to them. Applicants must check the box corresponding to each of these certification statements to indicate agreement to comply with the statement and to certify that it meets the requirement.  Failure to provide a check mark will be considered a refusal to certify and will result in denial of the application APPLICATION FORM

 Name of Organization (Page 9). Please fill out the name of your organization as it appears in the IRS Business Master File, 501(c)3 Determination Letter, IRS 990 and Audited Financial Statements.  DBA (Doing-Business-As) Name is acceptable only if you provide official documentation from the IRS or State government authorizing use of this name with EIN identical in all documents. APPLICATION FORM (CON’T)

 Certification Statement #1 (Page 10 and top of Page 11) Please check 1 Box only. If you choose the first box for the Certification #1 it indicates that your organization has substantial Local Presence in the geographical area covered by the local Campaign. If you choose the second box for the Certification #1 it indicates that your organization has a substantial Local Presence in the geographical area covered by an Adjacent Local Campaign. If you choose the third box for the Certification #1 (page 11) it indicates that your organization has a substantial Statewide presence covering 30% of a state’s geographic boundaries or providing services affecting 30% of a state’s population. LOCAL PRESENCE

 A staffed (by paid staff or volunteer) Facility, office or portion of a residence dedicated exclusively to that organization  Physically accessible by the public seeking its services  Must be open at least 15 hours a week  Must have a telephone dedicated exclusively to the organization.  Service delivering locations and the main office can be in different addresses. LOCAL PRESENCE (2)

 Annual Report for Calendar Year 2012 is acceptable.  Description of actual “Human Health and Welfare” services and activities provided in  Organizations are encourage to submit the followings:  Number of beneficiaries/ services-/program- recipients of each service provided by the organization in  The value of financial assistance provided in “2012” must be printed on the Attachment A. Program services and activities rely on 1800 number, website and Mail or a combination of them are not eligible. ATTACHMENT A

 A Copy of the Most Recent IRS Determination Letter is required.  If the Name of the organization differs on the IRS Determination Letter, IRS Form 990, audited Financial statements, documentation from IRS or State government authorizing this name change must accompany the application.  Organizations that are part of an IRS Group Exemption must provide a copy of the IRS letter granting the group exemption along with the list of subordinates that covered by the group exemption. ATTACHMENT B: 501(C)3 STATUS

 Bona-fide chapters or affiliates of a National Organization that do not have an IRS Determination Letter for the local chapter must provide a certification letter signed by the CEO or CEO equivalent of the National Organization (must be dated on or after 10/1/2012) stating the local organization operates as a bona-fide chapter/ affiliates in good standing of the National Organization and it is covered by the national Organization’s 501(c)3 tax exemption.  IRS Form 990 and 501(C ) 3 & BONAFIDE CHAPTERS

 To verify your organizations’ current tax-exempt status please contact IRS at (877) IRS

 Organizations with $100,000 or more in annual revenue are require to conduct Annual Financial Audit following guidelines as below.  Only Organizations with $250,000 or more in annual revenue are required to submit the Auditor’s Report & Audited Financial Statements.  A copy of the Auditor’s Report and the Organization’s complete audited annual Financial statements.  Must be Ending on or After June 30, 2011  Must match the period covered on the IRS 990  Must follows the GAAP & GAAS standard (GAAP requires the use of the Accrual Method of accounting only. Cash basis, modified cash basis, or modified Accrual method are not acceptable)  Must be signed by the CPA Auditor or the auditing firm ATTACHMENT C: AUDIT

 If your organizations total Annual Revenue is  $100,000 or less: WHAT DO YOU SUBMIT

 A Complete, Signed IRS Form 990 (ending on or after June 30, 2011) is required.  Electronic Copy of IRS 990 must also submit Form 8879-EO or Form 8453-EO in lieu of a signature on the IRS Form 990.  Voting Members:  If Part I, Line 3 is more than the number in Part VII, the organization must provide an explanation for the difference.  Compensation of Governing Body- A majority of the should serve without compensation. (Memo )  Admin & Fundraiser Rates: Charities do not reflect Admin and Fundraising expenses on IRS Form 990 resulting in 0% AFR will be denied. (Memo ) ATTACHMENT D: IRS FORM 990

CFC regulation 5 CFR § (a)(3) requires an organization that is not required to prepare and submit an IRS Form 990 to the IRS to provide the CFC with certain portions of the IRS Form 990 as a pro-forma document. IRS Forms 990EZ, 990PF, 990-N and comparable forms are not acceptable substitutes. To prepare a pro forma IRS Form 990, an applicant must download a copy of the IRS Form 990 (long form) from the IRS website ( and complete the following sections.  Items A-M on Page 1  Part I (Summary) – Lines 1-4 only  Part II (Signature Block) – the paid preparer’s signature is not acceptable in lieu of the signature of an officer  Part VII (Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated employees, and Independent Contractors) – Section A only  Part VIII (Statement of Revenue)  Part IX (Statement of Functional Expenses)  Part XII (Financial Statements and Reporting) IRS PRO FORMA

 Please note the recent changes and updates on the Taxonomy Code. Select 3 codes that describe the services and activities of your organization the best.  Example: DBA Name (Official Name) (305) , EIN# The description will contain no more than 25 words. 4.2% B,V,Owww.opm.gov ATTACHMENT E: 25 WORDS

 There are a few changes we wish to bring to your attention:  Every application must be signed by a certifying official, but OPM no longer requires that each application contain the original signature. As such, local campaigns have the option to develop mechanisms to accept applications online or via .  The instructions have been updated to incorporate guidance issued in CFC Memos and  The taxonomy code titles have been revised. RECENT CHANGES

Applicants may appeal the board’s decision to deny their application to participate by sending a letter requesting reconsideration and providing the reason(s) why they believe your decision was in error. Generally, requests for reconsideration must be filed no later than 7 business days after receipt of the denial letter. If your appeal or request for reconsideration is denied again. You may appeal to OPM’s Director. APPEAL PROCESS

 Coming soon.  OPM has not yet disseminate new procedure for the MWR application. Please check back later or call our office at (561) for information. MWR APPLICATION

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