1. 2016 CFC Charity Application Training

2. CFC for Greater New Orleans CFC for Greater New Orleans Includes 23 Parishes and 28,000 Federal Employees Of the $922,947 raised in 2015, 56% came from online donations. The Combined Federal Campaign is the only authorized solicitation of employees in the federal workplace on behalf of charitable organizations

3. CFC Local Region Local Territory: Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, Point Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington, West Baton Rouge, West Feliciana, Parishes in Louisiana

4. Campaign Overview The US Office of Personnel Management (OPM) has the overall responsibility for the management and governance of the CFC. OPM reviews and provides guidance and technical advice on regulations, and has the authority to conduct compliance audits on any CFC local campaign fiscal records. This applies to participating federations and independent charities. At the local level the Local Federal Coordinating Committee (LFCC) manages the campaign.

5. Important Deadlines All applications must be received in hard copy format by Tuesday, March 1, 2016, at 2515 Canal Street. Federal employees review the charity applications March 22nd – 25 th, 2016. Local applications approved or denied by the LFCC on April 13 th, 2016. Eligibility decisions communicated to charities, by the LFCC, in writing by April 29, 2016.

6. Important Deadlines Approved charities participate in the CFC Campaign: Sept 1 – Dec 15, 2016. Charities notified of funds raised by mail postmarked March 15, 2017. Payments disbursed to non-profits quarterly beginning in April 2017, by the Principal Combined Fund Organization (PCFO) = United Way of Southeast Louisiana.

7. Completing the Application Use legal name of organization (not DBA) & EIN as it appears in the IRS Business Master File The 5 digit CFC charity code assigned to the organization (If previously applied) Must use organization’s physical street address - not P.O. Box Organization’s Telephone # - Home or Cell # unacceptable

8. Completing the Application (cont.) ALLName of contact person, to whom the CFC will direct ALL communications (If POC changes, please contact CFC office ASAP) Website required if available Disbursement address / EFT information highly recommended Charity must have a substantial Local presenceCharity must have a substantial Local presence

9. CFC Certification Statement #1 Local Presence CHECK THE BOX Local presence is defined as a staffed facility, office or portion of a residence dedicated exclusively to that organization, available to members of the public seeking its services or benefits within the CFC region. The facility must be open at least 15 hours a week and have a telephone dedicated exclusively to the organization. The office may be staffed by volunteers.  List service address (if different from front page)  Hours of Operation  Location – County/State where office resides  2015 Human Health and Welfare Services (attachment A)

10. CFC Certification Statement #1 Local Presence “ATTACHMENT A” for 2015 describes your LOCAL PRESENCE. DESCRIBE:  WHO received the service, benefit, assistance, or program activity in 2015  WHAT the service, benefit, assistance, or program activity is  WHEN it was delivered in 2015  WHERE it was delivered in 2015

11. CFC Certification Statement #1 Local Presence Factors OPM/LFCC will consider from Attachment A Nature and extent of the service, benefit, assistance, or program activity Frequency, continuity, and duration Impact on, or benefit to, beneficiaries Number of beneficiaries Please note CFC Memos regarding local presence found on our website under Helpful Information.

12. CFC Certification Statement #1 Local Presence Examples of Qualifying Attachment A Louisiana New Orleans 1-3, 2014 ABC Charity conducted a national conference on cancer research and treatment in New Orleans. ABC Charity staff made presentations on new research, provided advocacy training to attendees, and facilitated a discussion between policymakers and medical researchers. 120 healthcare industry professionals attended the three-day conference

13. CFC Certification Statement #2 IRS Determination Letter CHECK THE BOX Include a copy of the most recent IRS determination letter as ATTACHMENT B Must be 501(c)(3) tax-exempt organization Units of government are not eligible OPM will verify applicant’s current 501(c)(3) status with the IRS If name on IRS letter, IRS Form 990, or audit is different from applicant, official documentation from IRS or state government must be included to clarify information

14. CFC Certification Statement #2 IRS Determination Letter (cont.) Bona-Fide Chapters and Affiliates of a National Organization Include certification from CEO or equivalent (of parent) verifying that applicant is in good standing with the national organization and is covered by the national organization’s 501(c)(3) determination. If organization name on IRS letter or IRS Form 990 is different, official documentation from IRS or state government must be included to clarify information

15. Most Common Errors found by IRS Typographical Errors in Employer Identification Number (EIN) provided Proper Legal Name not provided (insufficient “Doing Business As” (DBA) documentation) Governmental entity without 501(c)(3) recognition Charity moved (or address changed) and IRS was not notified Merger with another organization – EIN changed IRS Form 990 was marked “Final Return”

16. CFC Certification Statement #3 Affiliation Status Choose one of three options: OPTION ONE I certify that the organization named in this application is not part of a group exemption; -Name and EIN on IRS Determination letter will be the same OPTION TWO I certify that the organization named in this application is part of a group exemption; Name may or may not be the same Organizations using this certification WILL have an EIN that is different from the EIN on the national group exemption letter Must have group number, usually a four digit number. This number comes from the national organization and is mentioned in 501c3 letter

17. CFC Certification Statement #3 Affiliation Status (cont) OPTION THREE I certify that the organization named in this application is a bona-fide chapter or affiliate that operates under a national organization’s single corporate tax- exemption. - Name and EIN will be the same as national - Must provide certification letter from national.

18. CFC Certification Statement #4 Human Service & Welfare Statement I certify that the organization named in the application is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare. 2015 human health/welfare service must be explained in Attachment A.

19. CFC Certification Statement #5 Audit Choose one of three options: If revenue is > or = $250K on IRS 990, include Attachment C copy of audit report not older than June 30, 2014; audit report stating GAAP & GAAS requirement If revenue is > or = $100K but < $250K on IRS 990, must have an independent audit of fiscal operations; GAAP & GAAS requirement Do not need to provide audit, but must be available if requested by LFCC/OPM. If revenue is < $100K, must certify the organization has controls in place to ensure funds are properly accounted for and can provide accurate timely financial information to interested parties

20. CFC Certification Statement #5 Audit (cont.) “Except for” statements listed in the audit may cause denial Audit report must be signed, dated and be on the audit firm’s letterhead. Copies are accepted

21. CFC Certification Statement #6 990 Tax Form TWO OPTIONS OPTION ONE -I certify that the organization named in this application prepares and submits to the IRS a complete copy of the organization’s IRS Form 990. Include a copy of the complete IRS Form 990 for a period ending no later than 18 months prior to January 2016, including signatures in the box marked “Signature of Officer” as ATTACHMENT D. Must include “Signature of Officer” AND Date - (signature of preparer alone is not sufficient; copy is accepted).

22. CFC Certification Statement #6 990 Tax Form (cont.) TWO OPTIONS OPTION TWO -I certify that the organization named in this application is not required to prepare and submit an IRS Form 990 to the IRS. NEED PRO FORMA 990 If the organization’s fiscal period ended on or after June 30, 2014, it must include a pro forma IRS Form 990 provide page 1 (Part I, Summary and Part II, Signature Block); pages 7 and 8 (Part VII, Compensation section A); page 9 (Part VIII, Statement of Revenues); page 10 (Part IX, Statement of Functional Expenses); and page 12 (Part XII, Financial Statements and Reporting.)

23. CFC Certification Statement #6 990 Tax Form (cont.) Any organization’s IRS Form 990 (or Pro Forma 990) that does not include a complete list of the officers, Board of Directors, trustees and key employees, and their compensation, if any, is incomplete and will result in a denial Uncompensated members must have a -0- in the compensation column The number of voting members on page 1 must be equal to or less than the number of individuals identified as a director or trustee in Part VII (see CFC Memo 2010-5)

24. CFC Certification Statement #6 990 Tax Form (cont.) If page 1 lists fewer voting members than are listed in Part VII, the organization must either provide a letter of explanation of the difference or submit an amended IRS Form 990 No Signature of Officer; No Date => Application Denied 990 EZ and 990 PF forms are not accepted

25. CFC Certification Statement #6 990 Tax Form (cont.)

27. CFC Certification Statement #7 Administrative and fundraising rate (AFR) Calculate and enter the organization’s annual per­centage for administrative and fundraising expenses. This percentage is computed from the IRS Form 990. Formula available on application page of the cfcgno.org website under Helpful Information. Add the amount in Part IX (Statement of Functional Expenses), Line 25, Column C (Management and General Expenses) to the amount in Line 25, Column D (Fundraising Expenses), and divide the sum by Part VIII (Statement of Revenue), Line 12, Column A (Total Revenue). No other methods may be used to calculate this percentage. All percentages must be listed to the tenth of a percent (e.g. 15.7%). CFC will only use AFR percentages using this formula. Incorrect AFR’s will be altered.

28. CFC Certification Statement #8 Board of Directors I certify that an active and responsible governing body, whose members have no material conflict of interest and a majority of which serve without compensation, directs the organization named in this application. The CFC uses Part VII of the IRS Form 990 to verify that a majority of the governing body served without compensation. The IRS Form 990 instructions define a director/trustee as member of the governing body with voting rights. These are the individuals that will be reviewed. Cases where 50% of the board received compensation and 50% of the board was not compensated will be denied, regardless of the amount of the compensation. The number of voting members on Part I, Line 3 must be equal to or less than the number of individuals identified as an individual trustee or director or institutional trustee in Part VII, Column C. If Part I, Line 3 lists more voting members than are listed in Part VII, Column C, the organization must either provide an explanation of the difference or submit an amended IRS Form 990.

29. CFC Certification Statements #9-#12 Make sure that these statements are true for your organization

30. CFC Certification Statement #13 Include Attachment E – 25-word descriptive statement for the CFC charity listing; DO NOT repeat organization’s name. Any statement that exceeds 25 words will be edited. (sample attachment E available online at www.cfcgno.org) Include 1-3 alphabetical letters corresponding to the taxonomy codes and descriptions

31. CFC Certification Statement #14 Certifying Official’s Signature Certifying official does not have to be Executive Director, but must be individual in a position to verify the validity of the application and all attachments. Applicants must check the box next to each statement to demonstrate agreement to comply with the statement Certifying Official” section must be signed and dated (no signature and/or no date => application incomplete & cause for denial)

32. Automatically Denied from Campaign The CFC will not accept applications with modifications to any of the certification statements.

33. Common Application Mistakes IRS Form 990 not signed by an Officer on page 1 (June 30, 2014 or current) IRS Form 990 and Audit time periods do not match. (June 30, 2014 or current) IRS Form 990 and Audit are prepare using two different accounting methods; one is prepared using cash method of accounting; one is prepared using accrual method of accounting. (Must be accrual accounting method)

34. Common Application Mistakes IRS From 990 is incomplete – does not include all supplemental statements and schedules. Agency with income over $100,000 did not use accrual method of accounting. Board member count and list does not match or is less than stated. Agency does not provide adequate documentation of Human Health and Welfare 2015 as defined by the regulations. (Attachment A)

35. Helpful Information On Website CFC Application Checklist –Designed to help you make sure your application is complete. CFC Application Cover Sheets –Most useful for Attachment E. Will help you to make sure you do not exceed your 25 word limit. Sample Attachment A –OPM looking at this section very closely for local presence and completeness. Read instructions carefully. Calculating your organization’s overhead –The only allowable formula for calculating your AFR at your fingertips. Sample IRS Form 990 –Highlighted are areas where the most common errors are found. Correct and submit ahead of time.

36. Next Steps Use the application checklist and items in the Helpful Information section of the website to ensure your application is complete and correct. If you have questions about a particular section refer to this PowerPoint presentation and/or the application directions. Check the cfcgno.org website regularly for helpful hints or updates. If you do not find an answer in the written explanation ask CFC staff for assistance.

37. Final Step Submit the hard copy application and supporting documents by mail or in person for receipt not later than Tuesday, March 1st 2015, 3:30 PM CST to: CFC Greater New Orleans 2515 Canal Street New Orleans, LA 70119

38. Questions & Answers THANK YOU!! Ellenor Simmons, Manager CFC for the Greater New Orleans Area 504-827-6824 ellenors@unitedwaysela.org