2013 CFCCHARITY APPLICATION

GUIDE

www.AtlanticCoastCFC.orgFor more info please contact (561) 375-6612 or CFC@AtlanticCoastCFC.org

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 www.AtlanticCoastCFC.org and www.opm.gov/cfc.

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-effi cient and eff ective 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

www.opm.gov/cfc

CFC REGULATIONS

To Be Announced. Please check back on our website periodically at

www.AtlanticCoastCFC.orgAnnouncement on local newspapers will be made.For Your Reference, the deadline for 2012 Application

was March 9, 2012. 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 www.AtlanticCoastCFC.org

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 CFC2600 Quantum BlvdBoynton Beach, FL 33326 OR

By Email: 2013@AtlanticCoastCFC.org

(This email is for applications only. For inquiries, please call (561) 375-6612 or send your email to CFC@AtlanticCoastCFC.org.)

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 fi ll 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 offi cial 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 fi rst 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 aff ecting 30% of a state’s population.

LOCAL PRESENCE

A staff ed (by paid staff or volunteer) Facility, offi ce 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 offi ce can

be in diff erent addresses.

LOCAL PRESENCE (2)

Annual Report for Calendar Year 2012 is acceptable.Description of actual “Human Health and Welfare”

services and activities provided in 2012.Organizations are encourage to submit the followings:

Number of beneficiaries/ services-/program- recipients of each service provided by the organization in 2012.

The value of financial assistance provided in 2012.

“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 diff ers 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 affi liates 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/ affi liates 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) 829-5500

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 2012-03) Admin & Fundraiser Rates: Charities do not reflect Admin

and Fundraising expenses on IRS Form 990 resulting in 0% AFR will be denied. (Memo 2012-03)

ATTACHMENT D: IRS FORM 990

CFC regulation 5 CFR § 950.203(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 (www.irs.gov) and complete the following sections.

Items A-M on Page 1 Part I (Summary) – Lines 1-4 only Part I I (Signature Block) – the paid preparer’s signature is not

acceptable in l ieu of the signature of an offi cer Part VII (Compensation of Offi cers, Directors, Trustees, Key

Employees, Highest Compensated employees, and Independent Contractors) – Section A only

Part VII I (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 (Offi cial Name) (305)111-0000, www.opm.gov EIN#123456789 The description will contain no more than 25 words. 4.2% B,V,O

ATTACHMENT E: 25 WORDS

There are a few changes we wish to bring to your attention:

Every application must be signed by a certifying offi cial, 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 email.

The instructions have been updated to incorporate guidance issued in CFC Memos 2012-03 and 2012-05.

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 fi led 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 offi ce at (561) 365-6612 for information.

MWR APPLICATION

We are

the

hope

forA

Better

Tomorro

w!

2012 ATLANTIC COAST CFC

www.AtlanticCoastCFC.org

Follow us on Facebook and Twitter

For questions or comments please email cfc@AtlanticCoastCFC.org