TORONTO DISTRICT SCHOOL BOARD FUNDRAISING GUIDE

Transcription

1 Fundraising Guide Last Updated: September 1, 2017 Quick and easy ways to raise funds for your school

2 Our Mission is to enable all students to reach high levels of achievement and to acquire the knowledge, skills and values they need to become responsible members of a democratic society. We Value Each and every student A strong public education system A partnership of students, schools, family and community The uniqueness and diversity of our students and our community The commitment and skills of our staff Equity, innovation, accountability and accessibility Learning environments that are safe, nurturing, positive and respectful Strategic Directions Make every school an effective school Build leadership within a culture of adaptability, openness and resilience Form strong and effective relationships and partnerships Build environmentally sustainable schools that inspire teaching and learning Identify disadvantage and intervene effectively Years of Action on.ca

3 Contents Introduction 1 Business Development 2 Fundraising 3 Types of Fundraising Activities 5 Donations (in-kind & monetary) 5 Gifts in-kind 6 Donor's responsibilities 6 Vehicle Donations 7 Grants 7 Sponsorships 7 Sale of Products 8 Why Use TDSB Approved Fundrasing Vendors 8 Lottery Licenses 9 Frequently Asked Questions 10 Policies and Procedures 12 Produced by Business Development 5050 Yonge Street, 3rd Floor Toronto, ON M2N 5N businessdevelopment@tdsb.on.ca Not to be reproduced without prior permission from TDSB Business Development Department. Inquiries: Susanna Siou, Business Development Manager,

4 Introduction The Toronto District School Board (TDSB) recognizes that school-based fundraising is a local activity, and believes that the goals of fundraising go beyond money to reflect the creative and collaborative efforts of parents, students, teachers and the school community. Underlying these efforts is the belief that it is not the responsibility of parents or school communities to raise funds for basic educational requirements, but rather that school communities may raise funds to enhance programs and support school/student initiatives. Fundraising activities may include donations (monetary and in-kind), grants, sponsorships and the sale of goods or services. This guide, prepared by the Business Development (BD) department in response to requests from school communities, is designed to help you as you plan and launch fundraising activities. We know that schools have been raising funds for many years, and have ideas and programs that work well and could be shared with others. It is our hope that this guide will serve as a mechanism for sharing innovative ideas so that school communities may maximize fundraising efforts. Additionally it will provide important information to guide you when embarking on a fundraising initiative. The goals of fundraising go beyond money to reflect the creative and collaborative efforts of parents, students, teachers and the school community. Visit our website at w w w.td s b f und ra is ing.c a TO R O N TO D I S T R I C T S C H O O L B O A R D F U N D R A I S I N G G U I D E 1

5 Business Development (BD) The TDSB works with many community members, organizations and businesses on fundraising, which includes donations, grants, sponsorship opportunities, the sale of goods or services, and Board-wide fundraising initiatives. The BD portfolio includes vetting materials for distribution to students and their parents/guardians, reviewing and approving fundraising vendors, donations (in-kind & monetary), grants, sponsorships, as well as the Employee Discount Program. Staff can access the BD SharePoint intranet site at to access the Fundraising Vendors and Distribution of Materials approved/not approved lists, and the suitable/not suitable Grants lists. BD staff answer questions about TDSB policies and procedures related to fundraising, will help facilitate the vetting process and obtain necessary approvals. School principals may contact for support when reviewing a fundraising vendor, initiative, charitable organization and/or when reviewing fundraising promotional materials prior to distribution to the community. Business Development s (BD) Mission BD supports student success, inspires staff and increases TDSB s community involvement by providing resources and advisory support to TDSB schools, staff, students, school councils, parents and the community. The Business Development team is here to assist you with your fundraising efforts. Contact Information Fundraising Hotline: businessdevelopment@tdsb.on.ca Website: BD SharePoint site: Development/ 2

6 Fundraising Fundraising is a principal approved, local school activity, and a collaborative effort among school councils/parents, students, staff and the school community to raise funds to enhance school programs and support school initiatives. Fundraising activities may include, but are not limited to, fun fair events; product sales; requests for an annual donation from parents/guardians; grant applications; donations (in-kind or monetary); and sponsorships. In essence, the term fundraising is a catch-all phrase for all local school activities that generate revenue and in-kind resources. It is important to recognize the different kinds of activities that fall under the fundraising umbrella and to understand the differences amongst them. Before starting a fundraising initiative, be sure that its purpose meets with TDSB policies and procedures and Ministry of Education Guidelines. Acceptable Uses of Fundraising Proceeds Fundraising to benefit students, such as providing payment for the cost of a field trip for students who could not otherwise afford it. Purchase of additional supplies, equipment or services not funded specifically through the Board s budget, such as specialized athletic equipment, pottery equipment, lunchroom tables, outdoor seating, scoreboards; and other. In-province and out-of-province field trips, trips abroad, or other excursions. Guest speakers or presentations. Ceremonies, awards, plaques, trophies or prizes. Establishment of scholarships or bursaries. Extracurricular activities and events, such as entry fees for sports competitions, bussing, TTC tickets, school team or choir uniforms. Unacceptable Uses of Fundraising Proceeds Items that are funded through the Board/school budgets, including, but not limited to learning materials and textbooks. Facility renewal, maintenance, or upgrades normally funded through the school renewal grants, such as structural repairs, sanitation, emergency repairs, or replacing floor tiles or painting. Infrastructure improvement that would increase the student capacity of a school, such as classrooms. Administrative expenses, such as payment to staff for school council support or other. Support for political activity, groups or candidates. 3

7 Requesting Work for School-Funded Projects (includes fundraising funds) Facility Services is here to help when schools are undertaking various types of projects beyond regular facilities-related work funded through the TDSB s capital and maintenance budgets. To help manage this additional work that is not initiated by Facility Services, or funded through the TDSB s capital or maintenance budgets, a Requesting Work for School-Funded Projects Guideline has been developed. The Guideline covers a wide-range of information, including: options for paying for projects; examples of acceptable and unacceptable uses of funds; instructions for submitting requests for work; an explanation of what kind of projects require additional levels of review and/or approval; and, an overview of the Viability Review process, including an explanation of when it is required. Please note that both the Facility Services Work Request Form and the Viability Review Request Form outlined in the Guideline require the signatures of both the school principal and the local superintendent of education. For more information, please work with your school principal to access the Guidelines at Other Resources Contact Risk Management Office, risk.management@tdsb.on.ca for insurance coverage and other information on planning and delivering your next fundraising event. For managing school generated funds, refer to School Generated Funds Procedures. Visit our we b s ite at w w w.td s b f und ra is ing.c a TO R O N TO D I S T R I C T S C H O O L B O A R D F U N D R A I S I N G G U I D E 4

8 Types of Fundraising Activities Donations (in-kind and monetary) Donations may take the form of gifts of property or funds given to support a specific school(s) or TDSB initiative. The TDSB will issue charitable tax receipts for donations of $25** and over. A Letter of Acknowledgement is sent to foundations in recognition of a gift. All fundraising dollars should be spent within a two-year period of receiving/posting the funds. Donations are not tied to specific recognition, endorsement or other publicity; however, it is best practice to thank donors, both privately and publicly, for their support. BD will be pleased to assist with donor recognition activities. Monetary Donations Monetary donations raised through fundraising by schools may be eligible for charitable income tax receipts. For cheque donations - All cheques must be made payable to the Toronto District School Board. Forward these donation cheques to the attention of the Trust Fund Administrator, General Accounting, 3rd Floor, 5050 Yonge Street, along with a hard copy of the completed AC-219 form outlining donors information. the completed AC-219 form to AccountingMailbox@tdsb.on.ca. For Cash donations - Deposit cash donations to the school s school generated funds bank account. From that bank account, issue a cheque for the total cash donations received to the "Toronto District School Board [School Name]". Please note these transactions are to be excluded from the school generated funds year-end PSAB report totals, as these donations are captured centrally for financial reporting purposes. Forward the cheque to the attention of the Trust Fund Administrator, General Accounting, 3rd Floor, 5050 Yonge Street, along with a hard copy of the completed AC-219 form outlining donors information. the AC-219 form to AccountingMailbox@tdsb.on.ca. All donations received by the Trust Fund Administrator will be deposited into the designated school s Cost Center xxxx0135 (GL Account 8400). Each school has its own Donation Cost Center number ending in Once the cheques have cleared the bank, tax receipts will be issued to the donors. Tax receipts will only be issued for donations of $25** and over. NEW! Online Donations Module and Changes to TDSB Tax Receipt Threshold The TDSB Online Donations Module is now available. This application allows all TDSB schools to collect and track online donations. Donors will receive tax receipts for donations of $25** and over. They can also retrieve and reprint tax receipts by logging onto the School Cash online at website. All TDSB schools will have access to this Online Donations Module starting November 2, 2016, regardless of whether they have converted to the School Cash Online system for school generated funds. Please refer to the Online Donations Guide for step by step instructions. Please note that the online donations module is intended for TDSB internal fundraising purposes only and funds collected via this method are not intended for redistribution to other external charitable organizations. For assistance with School Cash Online System, please contact your local Finance Support Officer. Parents can also contact the School Cash Online Parent Help Desk at and parenthelp@schoolcashonline.com. 5

9 The Parent Help Desk is available to assist parents/guardians with the registration process, password recovery, accessing your account or payment issues. All schools are encouraged to use this site for online fundraising purposes and they should refrain from using other external crowdfunding or collection sites such as Canada Helps, paypal, gofundme, kickstarter, Indiegogo, ECHOage, etc. **Important note regarding changes to donation tax receipt thresholds: Please note that beginning December 1, 2016, the $10 tax receipt threshold for playground donations will be eliminated. Going forward, TDSB will only issue tax receipts for donations (including donations for playgrounds) over $25. Direct Link to the TDSB Online Donations site: For more information regarding School Cash Online, including user guides, please visit: Gifts In-Kind Donations of Non-Monetary Gifts are called property and are gifts in kind. There are three broad categories of property that are donated to the TDSB: new merchandise, used merchandise and vehicles. The process followed is similar for each donation. Donor s Responsibilities: Provide the donation of goods to a school/department voluntarily without consideration. Locate and communicate directly with a school to ensure that they will accept the donation of the goods. If a tax receipt is required, provide proof of the current fair market value (this represents the highest dollar value that can be obtained for the property in an open market) for the goods. New Goods If the donor is a company and sells the merchandise, an original invoice should be provided by the company. If an individual has purchased the product and is now donating the merchandise, an original sales receipt is required. Used Goods The donor is responsible for obtaining and providing to the school an independent third-party appraisal of the merchandise to be donated prior to the donation occurring. Appraisals can be obtained from professional appraisers, valuators or accredited individuals knowledgeable about the goods donated. The Appraiser should provide their company name, address, telephone, contact name and the Ontario Business Registration Number (if applicable) with a description of the goods and a value of the goods/ vehicle prior to taxes. Deliver (or coordinate delivery) of the goods to the school. Donor is responsible for all the expenses incurred, obtaining the appraisal and co-ordinating donation and delivery to the school. 6

10 Vehicle Donations For information, call the fundraising hotline at General Accounting Responsibilities: Assist the school and donor by providing the appropriate information in order to complete the donation. Once the information is received from the school, General Accounting will generate a Letter of Acknowledgement that is an official tax receipt and mail it to the donor directly. The value of the official tax receipt will be the fair market value prior to taxes as provided on the sales receipt/invoice or appraisal. The name of the appraisal company will be indicated on the tax receipt. If the donation is made by a company, the tax receipt will be issued in the name of the company. If an individual made the donation, the tax receipt will be issued in the name of the individual. Although the TDSB will accept donations of services or gift certificates, it does not issue tax receipts for those donations. Computers and some electronic products may not be accepted by the TDSB due to the inability to support or service these products, and they may not meet the safety standards required. Grants As you consider applying for grants and move through the application process, BD supports schools and school councils. Before applying, please contact BD to ensure that the grant applications have been vetted for legal compliance, conflict of interest issues, and that recognition requirements from the organization are consistent with TDSB Advertising and other policies and procedures. Once the review process is complete, the grant will be recommended as "suitable to apply" or "not suitable to apply." To view the outcome of grant reviews, please work with your school principal, or other staff, to access the information found on the TDSB SharePoint site at If your application is successful, the grant agreement must be signed by an Associate Director, or senior staff designate. Make sure you print a copy of the grant application for your records and a copy to your principal/supervisor. If your school or department is awarded the grant, please contact BD at before signing any agreement. Sponsorships Sponsorships are very different than traditional fundraising. They involve pre-determined benefits for the sponsor, including use of corporate logo and/or materials, media opportunities and other forms of recognition. It must be noted that all recognition given to a sponsor must adhere to the Advertising Policy and Procedures. Schools may consider naming special purpose areas (e.g. gyms, lounges, pools, libraries, etc.) in honour of donors, business partners or private citizens. Please refer to the Board Policy P047: Naming Schools and Special Purpose Areas. Mutual obligations must be outlined in an agreement, and signed by both parties. BD will assist with the preparation and vetting through necessary departments of sponsorship agreements. 7

11 Sale of Products The most traditional form of fundraising is a sale of products that offer a financial return to the school community in return for sales. Fundraising activities are successful when the product or service has real value to customers, is innovative and where the return on investment of time and effort yields a good result. If you have an idea or need help sourcing a company, or you would like to have a company vetted for your fundraising opportunity, please contact the fundraising hotline at , and leave a message. We will be happy to contact the company, review the organization and initiative, and find out if they want to become an approved fundraising vendor. If you have a successful fundraising initiative, please share your story with BD and we will share your successes with other school communities. Why use TDSB Approved Fundraising Vendors? Schools/school councils are advised to use approved fundraising vendors because they have been vetted to ensure they meet the following requirements and more: 3 the company and its products are of good quality and are produced by reputable companies as defined by the Board s purchasing guidelines, their products/services are appropriate for student consumption or use, they are meeting school community standards of propriety and are reflective of the Board s values, the company has at least $5 million in liability insurance, Vulnerable Sector Police Checks are in place, where necessary, they meet all TDSB and Ministry policies, procedures and guidelines, and Certifications for equipment and/or onsite staff is in place. Once the fundraising vendor has been approved, a Fundraising Vendor Agreement is required and it must be signed by the TDSB and the company s representative. A processing fee is then paid by the vendor. For more information on becoming an approved Fundraising Vendor, please businessdevelopment@tdsb.on.ca. In the event of a dispute or problem with an approved Fundraising Vendor, the BD team will act as an agent to support your school and/or your school council. Staff can visit the BD SharePoint site at to see if a fundraising vendor is on the approved/not approved lists. If you have any questions, please call the fundraising hotline at and leave a message. We will respond to your message within two working days. 8

12 Lottery License? You Need a License for Games of Chance All such activities are governed by the Criminal Code (Canada); Order-in Council 1423/08 (as amended); And the Gaming Control Act, 1992 and its Regulations. Raffles Bingo Break Open Tickets Lottery Events A lottery scheme may be defined as any scheme that has the following three components: a prize, a chance to win the prize, and a consideration or fee. To apply for your license: The City of Toronto license applications are available on the city s website: All other types of lottery licenses are issued by the Alcohol and Gaming Commission of Ontario. To hold a gaming event with prizes valued over $50,000, please contact the Alcohol and Gaming Commission of Ontario at Tickets for raffles, bingos and other gaming events may only be purchased by people 18 years of age and over. IMPORTANT NOTE: If you are operating a raffle or draw with a lottery license Each type of license is governed by its own set of rules known as Terms and Conditions, which may not align with TDSB policies and procedures. When purchasing prizes and/or gifts for the school with funds raised through a raffle, please do not make the purchases through SAP, as this would make it impossible to close off your raffle license. All purchases with raffle funds must be made directly with the vendor and payment issued through the designated raffle account. 9

13 Frequently Asked Questions 1. What are some examples of approved fundraising activities? Approved fundraising activities may include: book (non-textbook) sales dress down days fundraising campaigns (sale of goods or merchandise) school dances school picture rebates/commissions school plays and concerts school fundraising lunches (e.g. pizza days) walk-a-thons, dance-a-thons, swim-a-thons, read-a-thons, etc. 2. Does the Ministry of Education PPM 150: School Food and Beverage Policy impact fundraising initiatives? Yes. While the Policy exempts fundraising initiatives from PPM 150, the TDSB is taking a healthy approach to fundraising by applying the Policy to all fundraising initiatives. The TDSB's Fundraising Policy supports this as all fundraising initiatives must be appropriate for student consumption or use. Fundraising activities should support healthy living initiatives, the importance of healthy eating and a healthy lifestyle. List of items NOT acceptable for sale (according to Ministry Policy PPM 150): 100% juice, pulp or puree that has sugar added (Elementary: Juice containers must not be over 250 ml.) Caffeinated drinks/products Candy Candy coated popcorn Chocolate bars Doughnuts Freezies and popsicles unless made with 100% juice 3. What are the PPM 150 exempt "Special-Event" days? The school principal may designate up to 10 days during the school year as special-event days on which food and beverages sold in schools would be exempt from PPM 150 nutritional standards. Although special-event days allow greater flexibility with the selection of food and beverage choices, schools are encouraged to consider selling food and beverages that meet the nutrition standards and are appropriate for student consumption. Fudge It is recommended that schools schedule the 10 special-event days early in the year to allow for important events, such as the Spring Fair, Fun Fair, Play Day or other. Ice cream bars, cakes, and/or sandwiches Nuts coated with candy, chocolate, sugar or yogurt Potato chips (if fried) Regular hot dogs (wieners) White breads that are high in fat or sodium 10

14 Frequently Asked Questions (cont'd) 4. Who decides how fundraising proceeds are spent? The principal working with the school council will decide how fundraising proceeds are spent. As per the Education Act, 0. Reg. 612/00, and the Ministry Fundraising Guidelines, fundraising expenditures must be reported to the school council members, parents and the community. Note: By law, all funds raised for an identified purpose must be used for that purpose only. 5. Is there a time limit for spending fundraising proceeds? Yes. Resources generated through fundraising activities must be used within a two-year period, from the date of receipt, unless designated for a specific long-term project. 6. What about selling magazines and periodicals? Periodicals and magazine subscriptions are not acceptable fundraising activities because the TDSB has no way of reviewing content or messaging to ensure that it aligns with TDSB policies and procedures. 7. Does everyone have to take part in fundraising initiatives? No. Parent and student participation in any fundraising activity is voluntary. No fundraising products will be sent home with students without written parental consent. Students will not be penalized if their family decides not to participate in fundraising initiatives. 8. What is the policy on door-to-door canvassing? The safety of students is the primary consideration in all fundraising activities. Door-to-door canvassing by junior elementary school students is not permitted without written parent/guardian consent and the student must be accompanied by an adult. Secondary students, when fundraising in a public forum, must work in groups of at least three students and only during daylight, non-instructional hours. These Frequently Asked Questions were produced to provide you with information and support as you make important choices and decisions around your school fundraising initiatives. If you have any questions related to fundraising in schools, please call the fundraising hotline at and leave a message. Your message will be returned within two business days. 11

15 Policies and Procedures Policies approved by the Board of Trustees guide all the activities of the TDSB. Procedures are developed to implement the vision and intent of the polices. The Business Development team will work with you every step of the way and answer any questions that you may have. When considering any fundraising initiatives, the following policies are a good place to start. P002: Mission and Values P006: Advertising Policy PR507: Advertising Procedure PR686: Barbecue Safety P.041: Distribution and Display of Materials for Students and Parents From External Groups PR565: Distribution of Materials for Students and Parents from External Groups P057: Employee Conflict of Interest Policy PR673: Employee and Community Partners Conflict of Interest Procedure P037: Equity Foundation P033: Excursions Policy PR511: Excursions Procedure P021: Fundraising Policy PR508: Fundraising Procedure PR609: International Disaster Relief P047: Naming Schools and Special Purpose Areas Policy PR592: Naming Schools and Special Purpose Areas Procedures PR529: Official and/or High Profile Visits and Events Procedure PR533: Use of Board Resources During Election Campaigns Ministry of Education: Fundraising Guideline Ministry of Education: PPM150: School Food and Beverage Policy Ontario Education Regulations 298, Section 24 12

16 Fundraising Guide Visit our website at TORONTO DISTRICT SCHOOL BOARD FUNDRAISING RESOURCE GUIDE Copyright TDSB 2017