2014 Combined Federal Campaign

Transcription

1 2014 Combined Federal Campaign FREE Federal & Military Guides Since 2002

2 2014 Combined Federal Campaign FAQs Published by Feddesk.com FREE Federal and Military Guides Since Copyright Feddesk.com, 1602 Belleview Blvd., Suite 460, Alexandria, VA General or reach our Publisher at All rights reserved. No part of this book may be reproduced in any form or by any means without prior written permission from the Publisher. Printed in U.S.A. The content provided in this guide and on the Feddesk.com website is designed to provide timely information that will assist you with your career and family life. It is provided with the understanding that Feddesk is not providing legal, financial, or other professional advice. If professional guidance or advice is needed, we recommend that you consult the appropriate personnel in your agency/branch or consult a professional that is competent in the needed subject area. While Feddesk staff makes all reasonable efforts to ensure accuracy of the content, we are not liable for any omission or errors contained in the content Combined Federal Campaign FAQs 1

3 2014 Combined Federal Campaign Introduction The Combined Federal Campaign s mission is to promote and support philanthropy through a program that is employee focused, cost-efficient, and effective in providing all federal employees the opportunity to improve the quality of life for all. The Combined Federal Campaign (CFC) is the world's largest and most successful annual workplace charity campaign. Pledges made by Federal civilian, postal and military donors during the campaign season (September 1st to December 15th) support eligible non-profit organizations that provide health and human service benefits throughout the world. Year after year, Federal employees have been incredibly generous in giving to the CFC. Since the first campaign was conducted in 1964, Federal employees have contributed more than $7 billion to the charities of their choice. Last year alone, more than 800,000 Federal employees donated about $209 million. Changes for 2014 There is a new feature for the 2014 Combined Federal Campaign that will make it possible for all Federal employees to give to the causes and charities they care about, regardless of where these organizations are located. This year marks the launch of universal giving in the CFC. This means that Federal employees are no longer limited to donating to the charities listed on their local CFC Charity List. They can now choose from more than 24,000 participating charities throughout the United States and overseas. Each of these organizations has been vetted by Federal employees, so they can be confident that they meet the CFC eligibility requirements and public accountability standards. The CFC has simplified things by adding an online search function to its website. Federal employees can search using a charity s five-digit CFC code, its name, keywords, taxonomy code, or all of the these elements. Because of this new function, it is now easier for military service members and civilian employees whose jobs take them overseas or to various stations around the country to donate to their hometown CFC charities or to any CFC cause in the nation that they choose. Combined Federal Campaign History Fundraising for charitable organizations in the Federal workplace can be traced to the late- 1940's. However, formal authority to permit fundraising in the Federal workplace was not established until In signing Executive Order 10927, President John F. Kennedy authorized the U.S. Civil Service Commission to develop guidelines and regulate fundraising in the Federal service. Prior to the 1950's, on-the-job fundraising in the federal workplace was an uncontrolled free-forall. Agencies, charities, and employees were all ill-used and dissatisfied Combined Federal Campaign FAQs 2

4 Even with the frequency of on-the-job solicitations, total receipts for charitable causes that were worthy of employee support were minor. In many cases, employees donated their pocket change. As far back as 1948, the then existing Federal Personnel Council (composed of agency personnel directors) attempted to add uniformity and stability to the fundraising effort through the issuance of guidance to departments and agencies. However, the Council had no enforcement authority and the departments and agencies continued generally to follow their own inclinations in the conduct of on-the-job solicitations. In June 1956, President Eisenhower formally ordered a uniform policy and program for fundraising within the federal service. In that year, Fund Raising Bulletins No. 1 and No. 2 were issued, identifying the charitable organizations recognized for on-the-job solicitations and designating the times of the year during which their solicitations could take place. General guidelines were issued for the conduct of campaigns, and an Eligibility Standards Committee was established. The Committee's eligibility criteria formed the basis for identifying charitable organizations recognized for solicitation during 1958 and later years. The principal characteristics of the emerging federal fundraising program were that all individual voluntary health and welfare agencies were grouped into four categories, and that each of the groups was assigned specific periods during each year when they would be permitted to carry out on-the-job solicitations. The Community Chest organizations (primarily local United Ways) were assigned campaigns privileges during the fall, the National Health Agencies and the International Service Agencies were assigned a campaign period in the spring, and the American Red Cross (where it had not consolidated its fundraising efforts with the local Community Chest) was permitted a separate campaign during the spring. This was a giant step in simplifying and systematizing fundraising in the federal service. As it developed, however, there continued to be dissatisfaction with the expense and disruptive influence of multiple campaigns. It also remained true that receipts continued to be low in relation to the proportion of time and energy devoted to the various campaigns. Campaigns were often not organized with vigor and enthusiasm and, with the exception of United Way campaigns, were dependent upon cash donations handled through an envelope distribution system. While the United Way campaigns solicited pledges as well as one-time cash contributions, all contributions were paid directly by the employee to the voluntary agency. There was no payroll deduction. A "Combined" Campaign By 1961, President Kennedy had determined that the program was well-enough established that the President's Committee on Fund Raising within the federal service could be abolished. He did so and assigned the program to John W. Macy, Jr., Chairman of the Civil Service Commission, by Executive Order Work on overcoming problems with the program continued. Serious consideration began to be given to both a system of payroll deduction and the possible consolidation of solicitation efforts into a single campaign. There was strong interest on the part of representatives of the voluntary agencies in payroll deduction. However, there was not agreement at this stage on the part of all participants about the desirability of melding the separate identities of the fundraising organizations by consolidation into a single campaign Combined Federal Campaign FAQs 3

5 In 1964, the first "combined" campaigns, officially called "Combined Federal Campaigns, or CFC" were conducted as experiments in six cities, consolidating all drives into one. The result was a substantial increase in contributions, ranging from 20% to 125%, and a highly favorable response within the federal community: agency managers were pleased with having to deal only with a once-a-year effort; federal employees responded with favor to the single solicitation. By 1971 all campaigns had become "combined." President Nixon announced on March 3, 1971, that the CFC would be the uniform fundraising method for the federal service. Another major change at the time was the introduction of payroll deduction as a form of charitable contribution. This was made possible only by a truly combined, once-a-year campaign, and greatly increased the size of contributions. Despite continued skepticism about whether the consolidated character of the CFC suited the fundraising philosophies of some of the major CFC participants, contributions grew dramatically: from $12.9 million in 1964 to $82.8 million in Expansion Up through the 1970's, the Combined Federal Campaign (CFC) was a relatively noncontroversial program in terms of the charities allowed to participate. Growth in the number of participating national charities was slow from 23 in 1969 to only 33 in In the late 1970's, public policy advocacy groups, legal defense funds, and other organizations succeeded through lower court litigation in entering the CFC. The case that opened the doors to these types of groups was Natural Resources Defense Council v. Campbell in which the United States District Court for the District of Columbia ruled that the definition of a human health and welfare charity was too vague and ordered the Office of Personnel Management (OPM) to allow various groups to participate in the CFC. OPM, the successor organization to the U.S. Civil Service Commission, assumed regulatory authority over the CFC in Significant changes to the CFC regulations in April, 1980 went a long way toward expanding participation in the CFC and resolving a number of other problems. Regulations issued in 1982 by OPM Director Donald Devine also addressed CFC organization. They formally recognized the role and responsibilities of the local groups of Federal officials that manage the campaigns -- Local Federal Coordinating Committees (LFCC's) -- and introduced the concept of Principal Combined Fund Organizations (PCFO's) -- local federated fundraising organizations appointed by LFCC's to administer the local campaigns. Responding to a court order permanently enjoining OPM from excluding legal defense and advocacy groups from the CFC because of their "indirect" support of health and welfare or their lobbying/advocacy activities, Director Devine in April 1984 opened the CFC to basically any 501(c)(3) charity and permitted write-in designations. In July 1985, however, the Supreme Court upheld President Reagan's Executive Orders, holding that the exclusion of advocacy, legal defense and other non-health-and-welfare groups is constitutional, as long as it is done even-handedly, without discrimination for or against any particular political viewpoint. In 1986, OPM revised its regulations consistent with the President's Orders. Under the Hoyer-Hatfield Amendment to the Continuing Resolution for FY 1986, however, Congress declared that OPM could not issue the regulations in final form and implement them. Congress directed OPM to either disregard the content of the 1982 and 1983 Executive Orders 2014 Combined Federal Campaign FAQs 4

6 or reissue the regulations used in the campaigns in 1984 and OPM reissued the 1984 regulations and administered the 1986 and 1987 CFC under these interim rules. The 1990s Starting in the fall of 1986 and continuing throughout 1987, the Office of Personnel Management (OPM) met with various interested parties including local federal officials and representatives of the voluntary agencies and the federations. During the course of these discussions OPM identified six areas of immediate concern: The Director of OPM convened a task force composed of three private sector individuals, chaired by OPM's General Counsel. The task force was to consider relevant information on the design and operation of the Combined Federal Campaign (CFC) and provide the Director with its opinions on the future direction of the CFC. Before the task force could present its report to the Director, the Congress, at the request of various national charities, adopted permanent legislation for the CFC in the Treasury, Postal Service, and General Government Appropriations Act for FY 1988 (P.L ). This legislation attempted to deal with some of the major problems that OPM had identified during the course of the meetings and discussions during the past year and a half. Public Law required OPM to review the formula for distributing undesignated contributions based on the experience of the 1988, 1989, and 1990 CFC's. In 1990, OPM conducted eight public meetings around the country to hear from all interested parties, especially federal employees, on this topic. Final regulations were published in August, 1991 that provided for undesignated funds to be distributed to organizations in the same proportion as they received designations. In addition, three new general designation options for all participating organizations, all national/international organizations, and all local organizations were created. They have since been removed. A fourth general designation option for all international organizations was mandated by congressional legislation and still exists today. These regulations were effective with the 1992 campaign. As a result of audits of local campaigns conducted by OPM's Office of the Inspector General and to reflect the experience of the previous eight campaigns, CFC regulations were revised in November, Eligibility and public accountability criteria for participating charities remains consistent with congressional guidelines. The 1999 Combined Federal Campaign currently consisted of 387 regional campaigns and the 1998 campaign receipts were $206.4 million. The CFC Today - A Time for Transformation The CFC today is known to be the most inclusive workplace giving campaign in the world with the number of participating charities estimated at over 24,000 nonprofit charitable organizations worldwide. The charities supported through the CFC range from nascent community groups to large, well-known charities. Partnerships with nonprofit organizations are a core part of the CFC structure. In each of the 320 CFC areas throughout the country, local and national nonprofit organizations collaborate closely with committees of volunteer Federal employees to design marketing strategies for the 2014 Combined Federal Campaign FAQs 5

7 campaign and to process the receipt and distribution of Federal employee contributions to the charities they choose. CFC also directly involves participating nonprofit organization leaders in the design of new policies and programs that are shaping the future of the Combined Federal Campaign. These partnerships are promoting greater direct giving from Federal employees to local and national nonprofits while helping nonprofit organizations use these contributions to leverage financial resources from other sources. CFC campaigns are delineated geographically along county lines. While the structure of the campaign and parameters of responsibility established in the early 1980's remains essentially the same, an emerging trend is for greater collaboration among campaigns through the merging of local campaign operations and other arrangements. Each campaign is managed by a volunteer group of Federal employees who work with experienced nonprofit executives in their communities to generate contributions and distribute them to eligible charities. This partnership provides an opportunity for Federal workers to become involved in their communities and adds great value to the Combined Federal Campaign for both Federal employees and the participating nonprofit organizations. New opportunities abound with the use of new technology. What seemed impossible just a few years ago is now entirely possible and will be more commonplace five years from now. The proliferation of this technology campaign-wide presents a rare strategic occasion for the CFC to become an even more efficient campaign in the future. The CFC Program is endeavoring to bring these advances to donors as well Combined Federal Campaign FAQs 6

8 2014 Combined Federal Campaign Frequently Asked Questions (FAQs) Where do charitable organizations apply? Members of federations must submit their applications to the federation. Federations and independent organizations submit their applications directly to the U.S. Office of Personnel Management (if applying as a national/international organization) or the local CFC office (if applying as a local organization). Charities can find contact information for local CFC offices at ( See the application instructions for more information. The CFC application form can be downloaded at What are the eligibility requirements for an organization to participate in the CFC? To be eligible to participate in the CFC each charitable organization must be designated as a tax-exempt non-profit organization under section 501(c) (3) of the Internal Revenue Code. An application to participate in the CFC must provide specific information about their auditing, governance and program functions, as specified in the CFC regulations at 5 C.F.R 950. Applicants must also provide a completed and signed copy of their IRS Form 990 for their most recent fiscal year. To participate in one of the 200 plus local CFC campaign areas, as opposed to being nationally eligible and participating in every campaign area, a charitable organization must be able to demonstrate that it has a "substantial" program presence within the campaign's (or an adjacent campaign's) geographical boundaries or within the state of the campaign. Charities may apply to participate in the CFC individually (as an "independent organization"), or they may be represented by a "federation." A federation is a coalition of individual charities with similar missions that align to minimize administrative costs and coordinate activities. All CFC application and participation requirements that apply to individual charities also apply to federations. In addition, federations must demonstrate that they have at least 15 CFC member organizations that meet the CFC eligibility criteria. If a donor makes a CFC payroll deduction are those contributions taken pre-tax or aftertax? While tax deductible, CFC deductions are not pre-tax. Federal law does not allow for charitable donations through payroll deduction (CFC or any other payroll deduction program) to be done pre-tax. Donors who are eligible to itemize charitable contributions on income tax returns may include contributions made through the CFC. Donors should contact a tax advisor for more information. How do I get a copy of my contribution statement for my taxes? Your local CFC office can provide a copy of your CFC pledge form documenting your pledge. (Contact info can be found at If you made a payroll deduction pledge, you will also need to obtain a copy of your final pay slip for the year, which documents the total amount deducted for the CFC Combined Federal Campaign FAQs 7

9 Is it necessary for a charitable organization to submit an application annually? Yes, all CFC applicants are required to submit a new application annually. What Are The Costs Of The Campaign? Historically, campaign costs nation-wide have averaged ten percent. These funds were spent on printing materials, training volunteers, auditing contributions, and other administrative expenses. All local campaign costs are reviewed and approved by the LFCC governing the local campaign. On average, this cost is low compared with other fundraising campaigns; therefore, every dollar you pledge goes a very long way toward helping others. As an LFCC member, should the travel, per diem, and registration fee related to the CFC regional workshop be paid out of CFC funds or by my employing agency? Travel on CFC business should be budgeted for when the LFCC approves the PCFO annual budget. However, some Federal agencies will cover the costs for such travel. LFCC members are encouraged to consult with their agency prior to charging the expenses to the CFC. Why is a "dba" (Doing business as) required from the IRS for a name change? Can a State-issued "dba" be used instead of the IRS "dba"? OPM will accept a "dba" issued by the IRS or the State. If a nonprofit organization elects to do business under a name different from the one on their IRS 501(c)(3) determination letter, they must obtain a "dba" through either the IRS or the State and submit it with their application. While a charitable organization's eligibility status will not be decided based on the name, the name by which it is listed in the CFC Charity List, should it be found eligible, will depend on official documentation from the IRS or State sources. Additionally, ALL charitable organizations are required to include their Employee Identification Number (EIN) in their 25-word statement regardless of whether they are listed under their legal name or a "dba." I am a current CFC donor and would like to continue my pledge into the next year. Do I have to complete a new pledge form? CFC payroll deduction allotments cover the first pay period that begins in the calendar year and ends with the last pay period that begins in that same calendar year. Charities that participate in the CFC must submit annual applications demonstrating continued compliance with the CFC regulations. Due to changes in charity participation, donors must complete a new pledge form each year to indicate the charities to which they wish to designate a contribution. Are the CFC fiscal agents known as Principal Combined Fund Organizations (PCFO) required to maintain records of special solicitations conducted by Federal departments and agencies in their campaign areas? No. Federal agencies and charitable organizations receiving the funds from the solicitation are responsible for maintaining records of the special solicitation. However, the LFCCs that are responsible for oversight of the local CFC in their area and the 2014 Combined Federal Campaign FAQs 8

10 PCFOs are encouraged to cooperate with Federal agencies within their campaign borders to provide assistance for special solicitation efforts. Many donors only contribute 1 dollar per pay period. Has OPM considered a nationwide pledge minimum of 2, 3, or 5 dollars to increase revenue? 5 CFR Part (e)(1) states, "The minimum amount of the allotment will be determined by the LFCC but will not be less than $1 per payday, with no restriction in the size of the increment above that minimum." OPM does not plan to change the regulatory minimum since the LFCC can determine its own minimum for their specific CFC. Can a federal employee donate to a local charitable organization in a neighboring CFC campaign area? No. As stated in 5 CFR (h), a federal employee may participate in a particular CFC only if that employee's official duty station is located within the geographic boundaries of that CFC. Campaign boundaries are strictly determined and approved by OPM. Can a PCFO hold a fundraiser where part of the cost goes to the base cost and the remainder to the CFC (i.e. a golf tournament where the entry fee is $50 with $30 to base cost of the event and $20 to CFC)? 5 CFR states, "... in all approved fundraising events the donor must have the option of designating to a specific participating organization or federation or be advised that the donation will be counted as an undesignated contribution and distributed according to these regulations." Therefore, the PCFO must notify the participant of the amount of the fee that will be considered a one-time charitable contribution to the CFC and that the contribution will be an undesignated contribution unless the PCFO decides to allow donors to complete a pledge form with a designation to a participating CFC charity. What is the role of a Loaned Executive and how was the program initiated? The Loaned Executive program was initiated in 1971 by Presidential Order. A Loaned Executive is a Federal Employee that is "loaned" by their agency to work on the CFC. The Loaned Executive is usually relieved of all work duties for the period they are working on the CFC. The role of a Loaned Executive is to conduct all solicitations among the federal employees in a campaign area. They are usually trained by the PCFO and work out of the PCFO during the campaign period. Is it possible to make the donor brochure available electronically? Have any campaigns done this? All local CFC's are urged to provide the Charity List electronically as a complement to the hard copy which must be produced and distributed to all federal employees annually within the guidelines established by the Office of the CFC. Further inquiries should be directed to cfc@opm.gov Combined Federal Campaign FAQs 9

11 Can the LFCC extend the campaign period based on local circumstances? The LFCC has the authority to determine the campaign period in its area. If an agency needs additional time, the LFCC may grant an extension No campaign may start before September 1 or be extended beyond December 15 without the permission of the Director. Can CFC donors who give above a certain level be listed in a PCFO publication or recognition ceremony? Does the campaign have to get permission from all of the donors? Is it a breach of confidentiality? Recognition of employees who give above a certain level is permitted at CFC-related awards ceremonies, with the donor's permission. If the donor pledged to the PCFO, as a charitable organization, specifically and authorized his/her name release on the pledge form, the PCFO may list the name in a PCFO publication with the donor's permission. Please note that release of contribution amounts is not permitted, therefore the amount of the donation may not be noted in the PCFO's publication. The PCFO may not use the names of employees who authorized the release of their names if they donated to other participating charitable organizations, even members of the PCFO's federation. For more information see 5 CFR Part What is the local campaign application deadline? Each of the 200 plus campaigns sets its own deadline. You will need to contact your local campaign office for this information. Can a PCFO charge CFC the interest lost for paying campaign expenses? A PCFO may ONLY charge interest to CFC if the PCFO obtained a commercial loan. Any loan obtained by the PCFO must first be approved by the LFCC. How will FASB (Financial Accounting Standards Board) 116 and 117 impact the CFC? The CFC will continue to use the IRS Form 990 as verification of the administrative costs. The FASB application must be handled at the organization management level. Can new hires be asked to give when they join a federal agency even if it is not during the campaign? No. Federal employees may be solicited to give only during the CFC campaign period. If we have questions about our participation in campaigns locally, who do we contact? Questions should be directed to your local campaign office. A complete listing of local campaign contacts can be found through The Campaign Locator. Can the LFCC waive and/or redefine OPM regulations? No. An appeal and/or waiver (whichever is appropriate) must be specifically addressed to OPM Combined Federal Campaign FAQs 10

12 Is there a limit on the amount that can be paid in a one-time disbursement? No. The LFCC determines the amount. Does the special solicitation permit Federal employees to collect food, medical supplies or other kinds of non-cash donations? CFC regulations permit Federal employees to solicit 'in-kind' contributions, such as food or toys, by placing donation receptacles in common areas. No special solicitation authority is required to do this, but is subject to the authority of the agency head. Again, we encourage you to contact your ethics counsel or General Counsel for guidance. Are LFCCs required to hold public meetings to announce local eligibility decisions? No. Local charitable organizations which meet all criteria and are eligible must be notified via facsimile or US Postal Service within 15 business days after the closing date of the application period. Denial of the application by the LFCC must be sent via US Postal Service certified or registered mail with a return receipt Can the CFC announce/set an annual financial goal? The overall national CFC does not set a financial goal. Locally, the LFCC can set a financial goal for that CFC area. Each federal agency may also set a financial goal. Can PCFO activities be combined with CFC activities (e.g. campaign events, Loaned Executive training)? The PCFO must separate its CFC activities from non-cfc activities. This includes training, campaign events, and donor recognition. Does inclusion in the CFC Charity List carry with it any description of the charity's purpose or goals? Yes, CFC Charity Lists include a 25-word statement that is crafted by the applicant and submitted to OPM. However, those campaigns that receive less than $100,000 in pledges are not required to include the 25-word statement in the Charity List. Is it permissible to have your own CFC logo? No. Can a fundraiser for a charitable organization be permitted outside of the federal agency's campaign period? No. Please see section on Special Solicitations During Emergencies and Disasters for information on fundraising in response to emergencies and natural disasters Combined Federal Campaign FAQs 11

13 Can employees use a CFC pledge form to contribute during a special solicitation? No. The special solicitation is not part of the CFC. Employees should receive instructions on how to make a special solicitation pledge by the Federal department or agency overseeing the solicitation. How do I cancel my CFC payroll deduction? CFC payroll deductions may be cancelled at any time, but this is the only change permitted outside the solicitation period. Employees wishing to cancel their deductions should contact their agency payroll office and request the allotment be cancelled. Are there any uniform internal regulations for special events? Special events held in conjunction with the CFC are permitted during the campaign period if approved by the appropriate agency head or government official, consistent with agency ethics regulations. However, in all approved fundraising events the donor must have the option of designating his/her contribution to a specific organization or federation or be advised the contribution will be counted as an undesignated contribution. For more information see 5CFR Part Because of the complexity of ethics and/or state laws, CFC special events must be addressed on a case-by-case basis. Can a local federation participate in more than one campaign... particularly neighboring campaigns? Yes. However, it must separately apply to all CFC's and meet the local presence or statewide presence requirements in each location. Can Loaned Executives serve part time on CFC and part time on PCFO work? No. Federal employees acting as Loaned Executives for the CFC are prohibited from working on any other campaigns. The CFC in my area is currently ongoing. Should I highlight charitable organizations assisting in the disaster relief effort within the regular campaign effort? No. Key Workers, PCFO staff and others assisting with the CFC cannot identify those CFC charitable organizations involved in disaster relief in response to requests from donors unless they are following instructions disseminated by the Director of OPM. I can give more to the special solicitation if I use payroll deduction. Is payroll deduction available for a special solicitation? No. Special solicitations are conducted outside of the CFC procedures. In addition, special solicitations are intended to provide immediate financial assistance to charities involved in immediate relief efforts for disasters and emergencies. The fastest, most direct way to process special solicitation contributions is in the form of cash or check payable to the recipient charitable organization Combined Federal Campaign FAQs 12

14 Are donor contributions received throughout the year? Contributions are administered by a local non-profit fiscal agent known as the Principal Combined Fund Organization (PCFO). The PCFO may disburse funds either monthly or quarterly beginning by April of the year immediately following the campaign period. However, the PCFO may send one-time checks to charitable organizations that received very small amounts in contributions. Is a Local Federal Coordinating Committee (LFCC) required to keep any type of data base, provide notice of the application period, and/or mail annual applications to charitable organizations? Yes. LFCCs must ensure that local charitable organizations are given adequate notice of the application period and process and that the applications are made available to interested parties. This may be done by posting the forms on the campaign website and/or sending the forms to charities via . LFCCs can provide such notice through various public service announcements which include but are not limited to local newspapers, radio and television stations, etc. The LFCC should also ensure the PCFO maintains a mailing list of local charitable organizations that have requested information and tracks the receipt of completed charity applications in a database or by other means. What is required by OPM when a recipient charitable organization does not cash their CFC check(s)? The PCFO must make every attempt to contact the charitable organization and determine if it is still viable. If the charitable organization no longer exists, the PCFO must consider the funds undesignated. Will participating charitable organizations receive the names of donors who have contributed to their organizations? How? It is the responsibility of the local CFC office to forward the names and addresses of donors who wish to have their names released to the recipient charitable organization directly. If the charitable organization is a member of a federation, the federation will receive the donor name and relay it to the participating charitable organization. The PCFO and the federation may not make any other use of donors' names and addresses. Do CFC Managers also handle PCFO accounts? Some CFC Managers also manage other accounts for the PCFO. However, all expenses related to work done on behalf of the PCFO must be separate from the CFC budget. This includes the salary of the CFC Manager and all related expenses. How does a charitable organization know the amount of pledges it received in a campaign year? Each local campaign office is required to notify designated charitable organizations, in writing, of the amount of pledges it received by a date determined by OPM. Charitable organizations that did not receive a designation in the campaign area will not receive a communication from the campaign Combined Federal Campaign FAQs 13

15 What is considered a "complete" IRS Form 990? A complete IRS Form 990 will include the entire Form 990 itself, and all applicable supplemental/supporting statements with the exception of Schedule B. The IRS Form 990 must also contain all appropriate signatures. Electronic IRS Forms 990 must be accompanied with IRS Form 8879-EO (IRS e-file Signature Authorization for an Exempt Organization") or Form 8453-EO ("Exempt Organization Declaration and Signature for Electronic Filing"). Both Form 8879-EO and 8453-EO require an officer's signature and declaration that the information contained in the document is true, correct, and complete. Can a federal entity donate funds from a silent auction to a CFC endorsed charity if the auction is held in the month of February or must the auction be held during the CFC campaign timeframe (Sep-Dec)? The CFC is only authorized to solicit Federal employees, retirees, and contract personnel between September 1 and December 15. The CFC cannot accept funds that were raised in events outside of that time period. Can an applicant provide an audit on appeal if it isn't ready by the application deadline? No. The required certifications and documentation must have been completed and submitted prior to the application filing deadline. Applications received that are incomplete may not be perfected during the appeal process. Further, documents that were not available at the time of the application deadline cannot be considered on appeal. We are a new charitable organization, is it possible to estimate how much might we expect to receive in contributions the first year? It is difficult to estimate how much you will receive in any given year as the CFC, like all workplace giving, is subject to influences that may affect giving (i.e., fluctuations in the Federal labor force). After participating for a number of years, it may be possible to establish an estimated range for the amount to be received. We suggest that charitable organizations contact similar charities which participate in the CFC to inquire about their experiences. Please note that participation in the CFC is not a guarantee that the organization will receive designations from donors. Do we still need to obtain OPM permission if the recipient organization is a participating CFC charity? Yes. All special solicitations must be approved by the Director of OPM, regardless of whether or not the recipient charity participates in the CFC. If a charitable organization is a state chapter of a national charitable organization is that considered statewide presence? No. An organization applying for statewide presence must prove that it provides or conducts real services, benefits, assistance or program activities covering 30 percent of a state's geographic boundaries or conducting real services, benefits, assistance or program activities affecting 30 percent of the state's population. This cannot be met solely on the basis of services provided through an "800" telephone number, the 2014 Combined Federal Campaign FAQs 14

16 internet, the US Postal Service or a combination thereof. For more details see CFC Memo Is there a limit on how much in contributions a charitable organization can receive? Donors can designate any amount they wish to a charitable organization. There is no limit to the amount a charitable organization can receive. If a federation is accepted by the LFCC one year with all of its member organizations can the federation just re-certify the member organizations without having the member organizations complete an application the next year? No. A federation and its member organizations must apply on an annual basis to the CFC and all of its existing member organization applications should be kept on file at the federation. The federation is required to submit all of its members' applications the first year it applies for federation status. Once federation status has been established, it is only required to certify its member organizations as eligible and submit the applications of member organizations that did not participate as a federation member in the previous campaign period. However, the LFCC can request any or all of the member applications at any time. If an existing member does not meet the eligibility criteria, the federation must include that information in its annual application. Can a donor specify on the pledge form that the CFC contribution should be used specifically for the charitable organization's relief efforts as opposed to other ongoing programs of that charitable organization? No. Donors may not use the CFC pledge form to direct their contributions to special solicitation efforts. This can lead to confusion and ultimately the CFC does not have the authority to designate that a specific program within an organization receive the funds. In what form will payments be received by my organization (i.e., electronic transfers, checks, etc.)? Campaigns may choose to send payments via check or EFT (Electronic Funds Transfer). Participation in EFT disbursements is optional for participating charitable organizations. Can charitable organizations speak about their programs at CFC events? Yes. Charitable organizations should contact their local CFC office for information on CFC events. Campaigns must notify all participating organizations (local, national, or international) of opportunities to participate in events in the local campaign area. Is a local charitable organization required to satisfy all independent eligibility criteria or is it allowed to use national or regional materials, especially if it is a chapter of a national organization or a site of a regional office? Bona-fide chapters or affiliates of a national organization that are not separately incorporated are permitted to submit the parent organization's audited financial statements, to the extent required, and 26 U.S.C 501(c)(3) tax exemption letter, buts must provide its own pro forma IRS Form 990, page 1 and Part V only, for CFC 2014 Combined Federal Campaign FAQs 15

17 purposes. In order to use the parent organization's tax exemption letter and audited financial statements (if required), the local organization must provide a certification signed by either the Chief Executive Officer (CEO) or CEO equivalent of the national organization stating that the local charitable organization operates as a bona-fide chapter or affiliate 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 audited financial statements. A copy of the national organization's 501(c)(3) letter must accompany the CEO's certification. Is there a prohibition in Federal regulations or other higher-level directive that prohibits agencies from conducting other-than-cfc fund-raising activities during the CFC period? Yes. The CFC regulations, set forth at 5 CFR Â , state that the CFC is the only authorized solicitation of employees in the Federal workplace on behalf of charitable organizations. No other solicitation on behalf of charitable organizations may be conducted in the Federal workplace. These regulations do not apply to the collection of gifts-in-kind, such as food, clothing and toys, or to the solicitation of Federal employees outside of the Federal workplace. Heads of departments or agencies may establish policies and procedures applicable to solicitations conducted by organizations composed of civilian employees or members of the uniformed services among their own members for organizational support or for the benefit of welfare funds for their members. Who can the PCFO call to get answers to questions regarding checks from the US Treasury when the check only has a number to identify the payroll office and not a name? If the PCFO has made every attempt and is unable to locate the correct payroll office they may call OPM on or OPM at cfc@opm.gov. DO NOT FORWARD CHECKS TO THE OPM/CFC OFFICE. May a special solicitation be conducted during the regular CFC season (September 1 - December 15)? The Director will approve requests for special solicitations during the CFC solicitation period only upon the showing of extraordinary circumstances. Can the PCFO charge the current rate of interest to the CFC for dollars that the PCFO lends to it for the campaign expenses? If the PCFO obtains a commercial loan to pay for costs associated with running the campaign, the amount of a reasonable rate of interest is an allowable campaign expense, subject to the approval of the LFCC when the PCFO budget is submitted. For more information see Part May campaigns make payments to charitable organizations electronically? Campaigns may make payments via Electronic Funds Transfer (EFT), but are not required to do so. Participating charitable organizations are also not required to submit EFT information. Campaigns wishing to make EFT payments can contact the Office of the CFC for information on national/international charities that are participating in the EFT program Combined Federal Campaign FAQs 16

18 How does a special solicitation affect the way a local campaign is conducted? Should receipts from the special solicitation be combined with those from the regular campaign? A special solicitation is, by definition, not part of the CFC. Receipts from the special solicitation cannot be combined with CFC donations. Can a PCFO change the way charitable organizations are listed in the Charity List? No. The national and international lists must be a faithful reproduction of the list provided by OPM. The order of the listing within each part of the Charity List must be decided by random drawing. The order of organizations within each federation will be determined by that federation. The order within the national and local independent groups will be alphabetical. For more information see 5 CFR Part (g)(2). Nor can these components be produced as separate Charity Lists. OPM will require Charity Lists to be reprinted if sections are separately printed. Can an Agency Head not allow his/her agency to be involved because they themselves do not believe in CFC? The Combined Federal Campaign was established by Presidential Order. Once a campaign has been established, agency heads may not discontinue solicitation of federal Employees within their agency without the written approval of the Director of OPM. Who is required to complete the CFC Audit Guide reports, the LFCC or PCFO? Chapter I of the CFC Audit Guide requires the PCFO to provide a copy of its own organization's audited financial statements to the LFCC who then forwards them to OPM. Chapter II of the CFC Audit Guide requires the LFCC to complete a compliance assessment with assistance from the PCFO. The LFCC Chair, or a designated LFCC member, must prepare and sign a report communicating the results of its compliance assessment and provide the report to OPM along with a copy of the Pledge Form Questionnaire. The Agreed-Upon Procedures (AUP) report must be completed by a certified public accountant or CPA firm in accordance with Chapter III of the CFC Audit Guide. The report must include copies of the audit schedules used to complete the AUPs. The PCFO is responsible for forwarding the AUP report to the LFCC who then forwards it to OPM along with the audit schedules. How many campaigns am I eligible to apply to? Each local organization may apply to the campaign where it has a substantial local presence (i.e. a staffed facility, office or portion of a residence dedicated exclusively to the organization, available to members of the public seeking its services or benefits. The facility must be open at least 15 hours per week and have a telephone dedicated exclusively to the organization.) It can also apply to all campaign areas that are adjacent to the campaign where the organization is located. An application must be sent to each campaign in which the organization wishes to participate. Organizations that provide services in 30% of the geographic area of the state or to 30% of a target population in the state may apply as a statewide organization. An application must be sent to each campaign in the state in which the organization wishes to participate Combined Federal Campaign FAQs 17

19 Can a federal retiree be asked to serve as a Loaned Executive? No. A retiree can volunteer to help on the campaign but cannot represent any government entity or solicit federal employees. What if a department or agency wants to help a non-cfc participating charity involved in disaster relief services? If a Federal agency wants to solicit funds for a charitable organization not listed in the CFC Charity List it may do so in an OPM-approved special solicitation. Again, this collection effort is conducted outside of the CFC through a special solicitation. The CFC has no mechanisms for tracking donations to charitable organizations not identified by a CFC number. Is there a list of eligible CFC charity organizations for the next campaign cycle? The CFC is composed of over 200 campaign regions in the US and overseas. Each region has a unique listing of charities that includes local organizations in their area. For the list of eligible charities in your area, please contact your local CFC office ( Is a LFCC required to publish an announcement for the PCFO application? The LFCC must solicit applications on a competitive basis for the PCFO no later than a date to be determined by OPM and, if the LFCC exercises discretion to enter into a multi-year arrangement in accordance with OPM regulations, upon completion of the multi-year term. The multi-year arrangement cannot exceed three years. The LFCC shall solicit applications via outreach activities, including public notice in newspapers, postings on web sites, advertising in trade journals, dissemination among participating CFC charitable organizations and federations and/or outreach through local or state nonprofit associations and training centers, among others. Is there any regulatory reason why Loaned Executives are rotated every year? No. The agreement must be between the Loaned Executive and his/her supervisor. This issue must be addressed at the LFCC level. Can a federation apply for inclusion in the CFC Charity List without including its member organizations? Not as a federation. It can be listed as an independent organization if it meets all required criteria. Who conducts the special solicitation? Because the special solicitation is outside of the CFC, the Federal department, agency, or component conducting the solicitation is responsible for the oversight and administration of the collection of contributions. The Local Federal Coordinating Committee (LFCC) can be contacted for assistance. OPM recommends that Federal departments and agencies holding a special solicitation request that the charitable 2014 Combined Federal Campaign FAQs 18