Grant Application and Compliance Package

Grant Application and Compliance Package February 2009

Grant Compliance Package Table of Contents Coca-Cola Philanthropy 3 Grant Checklist 5 Guidelines for Program Summary 6 Program Budget Summary 7 Grant Application 9 USA Patriot Act Compliance Form 10 Foreign Public Charity Equivalence Affidavit 13 Schedule of Financial Support 16 Note: The Coca-Cola Company and its philanthropic arm, The Coca-Cola Foundation, award grants each year to charitable organizations around the world. Applications are accepted year round.

Philanthropy The Coca-Cola Company and its philanthropic arm, The Coca-Cola Foundation, aim to make a greater impact on the communities we serve around the world by being responsive to the citizenship priorities of the communities in which we live and work. At The Coca-Cola Company, we recognize that we cannot have a healthy and growing business unless the communities we serve are healthy and sustainable. We are committed to improving the quality of life in the communities where we do business and have realigned our investment priorities to reflect and respond to the global and local nature of our business. Our renewed strategy focuses on global pillars where we can make a unique and sustainable difference: water stewardship, active healthy living, community recycling, and education. Water Stewardship To support access to clean water and sanitation, watershed protection in water-stressed regions, and education and awareness programs that promote water conservation within communities Active Healthy Living To support access to exercise, physical activity and nutrition education programs, programs that motivate behavior modification, and programs that encourage lifestyle/behavioral changes Community Recycling To increase liter abatement efforts, advance recovery and reuse, increase community recycling awareness, and support research and innovation Education To support student scholarships, school drop-out prevention, access to education programs, and other education initiatives, per local business unit priorities

Grant Requirements The Coca-Cola Company and The Coca-Cola Foundation are based in the U.S. for tax and legal purposes. Both award grants in the U.S. and in many countries around the world. The following requirements must be met for funding consideration: Grants from The Coca-Cola Foundation must further its charitable purposes. Grants that have a direct connection to the business should be funded by The Coca-Cola Company. Neither The Coca-Cola Company nor any private party may receive any benefit that is more than incidental from a Coca-Cola Foundation grant. Eligible organizations include: A charity registered with the Internal Revenue Service as a section 501 (c)3 tax exempt organization; or A foreign organization that has received a ruling from the Internal Revenue Service that it is a section 501 (c)3 tax exempt organization; or A foreign organization that is the equivalent of a US charity. Corporate and Foundation funding strategies are guided by business priorities, tax requirements, and legal compliance. The Coca-Cola Company and The Coca-Cola Foundation do not generally award grants to: Individuals, religious organizations or endeavors, political, legislative, lobbying or fraternal organizations, travel, fundraising events or sponsorships, capital campaigns, construction or renovation projects U.S.-based organizations that do not have tax-exempt status under Section 501(c) (3) of the U.S. Internal Revenue Service Code, or the equivalent Organizations formed outside the U.S. that do not have a charitable equivalency status under the laws and provisions of their respective government Organizations that advocate support, practices, activities, inconsistent with The Coca-Cola Company s non-discrimination policies, whether based on race, color, religion, sexual orientation, gender identity, national origin, age or disability

Grant Checklist If the requesting organization is a tax-exempt organization under Section 501(c)(3) of the U.S. Internal Revenue Service Code, please complete or provide the following. 5 Coca-Cola Grant Application (Schedule A) and a formal proposal that includes a comprehensive overview of the program including information on the program, location, beneficiaries, rationale and impacts 5 Copy of the organization s latest IRS documentation letter 5 A brief statement, signed and dated, on the organization s letterhead, noting that there has been no change in the purpose, character or organizational structure since the date of the IRS documentation letter 5 A completed and signed USA Patriot Act Compliance Form (Schedule B) If the requesting organization is a charitable organization formed outside of the U.S., please complete or provide the following. All documents must be translated into English. 5 Coca-Cola Grant Application (Schedule A) and a formal proposal that includes a comprehensive overview of the program including information on the program, location, beneficiaries, rationale and impacts 5 A completed and signed USA Patriot Act Compliance Form (Schedule B) 5 A completed and signed Foreign Charity Equivalence Affidavit (Schedule C) 5 A completed Schedule of Financial Support (Schedule D) 5 Copies of the organization s charter, bylaws, and other governing documents that include limits on political activities and self dealing as well as information on dissolution. 5 A copy of the relevant statutory law outlining the distribution of the Grantee s assets on dissolution or liquidation and restrictions on political activities Please forward all documents to: The Coca-Cola Company or The Coca-Cola Foundation, Grants Administration, 1 Coca-Cola Plaza, Atlanta, Georgia 30313 U.S.A.

Guidelines for Program Summary The requesting organization must provide detailed information including but not limited to the information requested below for a thorough review of program merits: Organization s Legal Name: Tax ID or Charitable Registration Number: Organization s Mission Statement: General Program Description and Program Detail Program start date: Program title: Program end date: Amount requested: Is this program 5New 5Ongoing/continuation of a program Description and purpose of the program: Tell us how the community will benefit and what impacts will result from this program. How will results be measured or evaluated and how the program will continue after the initial grant funds have been utilized. Detail any current or past local Coca-Cola Company or Bottler involvement with the organization, if any: What are the goals and objectives of the program? What are the specific activities that must be carried out to meet the objectives? Are they on schedule? Please include the program schedule. Any collaboration with other non-profits? Please list all and describe the relationships. Who are the members of the staff who will carry out the program? What are their backgrounds and qualifications? How many beneficiaries both direct and indirect? What is the relationship of this program to your organization s overall mission? How many years of experience does the organization have with this type of project? How long has the organization operated in this country? How will you communicate the grant award for this program? Are you seeking any other funders for this project? If so, please detail other funders and amounts sought. Please include a Program Budget with line item description. Important Information: Grant recommendations are reviewed quarterly. All requests will receive a written response when the review process is complete. Do not send multiple copies, video tapes, CDs, DVDs, or other attachments. These cannot be returned. Proposal information should be as concise as possible. All documents must be translated into English. Please prepare a summary budget as outlined on the last page of this form. Please also attach a narrative description and include an explanation of each line item in the budget (direct and indirect costs) and how the cost was determined.

Program Budget Summary EXPENSES Dollar Amount Salaries and Fees: $ Fringe Benefits: $ Consultants: $ Printing/Publications: $ Media Costs: $ Telephone: $ Supplies: $ Postage: $ Other: $ TOTAL EXPENSES $ REVENUE Dollar Amount Grant Request from The Coca-Cola Company $ or The Coca-Cola Foundation: *Other Foundations: $ *Public Agencies: $ *Individuals: $ *Operating Income Contributed by Applicant to the Program: $ TOTAL REVENUE $ ORGANIZATION Current year operation budget: $ Fiscal year: to Current number of full-time staff members:

Program Budget Summary (continued) Expenses: Salaries and Fees: Include all staff salaries that are allocated to the program/ proposed program. Identify each position, salary, and percentage of time to be devoted to the program. Identify percentage of total expenses of overall budget. Fringe Benefits: Include related benefits and taxes allocable to the salaries listed above. Identify fringe benefits as a percentage of salaries. Consultants: Include all fees, honoraria, and expenses paid for consulting and professional services of individuals or organizations that are not paid staff of your organization. In the budget narrative, identify consultants and anticipated costs individually. Printing/Publications: Include expenses for production of all printed materials. Identify specific publications, number of copies planned, and anticipated size of each publication. Media Costs: Include radio, television, billboards, etc. Telephone: Include all telecommunication expenses. Identify how anticipated usage is determined. Supplies: Include office supplies, subscriptions, books and other materials. Postage: Include postage expense not incorporated in above categories. Identify basis for calculating estimate * Identify individually in the budget narrative. Additional sources of revenue are encouraged but not required. Please indicate only revenues that are fully committed and allocated specifically for the purposes of this program.

Grant Application Schedule A To have your program considered for a grant, please submit this application along with the program description to: The Coca-Cola Company or The Coca-Cola Foundation, Grants Administration, 1 Coca-Cola Plaza, Atlanta, Georgia 30313 U.S.A. Program category: (please check one) 5 Water Stewardship 5 Community Recycling 5 Active Healthy Living 5 Education 5 Other *Legal Name of Organization: Commonly Used Name of Organization (if different from above): U.S. Tax ID No./Charitable Registration No.: Mailing Address: Street Address: City: State: ZIP Code: Country: Web Address: Name of Chief Executive Officer of Organization: Email address of Chief Executive Officer of Organization: Amount Requested: Program Name: Name/Title of Contact Person at Organization for program/proposed program: Telephone No. of Contact Person: ( ) Fax No: ( ) Name/Title of main contact person within The Coca-Cola Company if applicable: Signature: Date: *As listed with IRS Section 501(c) (3) or country of registration Has your organization previously requested funding from The Coca-Cola Company or The Coca-Cola Foundation within the last five years? 5 Yes 5 No If you have received support in the past, please provide a detailed description including amount, purpose and date of past support.

USA Patriot Act Compliance Form Schedule B This complete document must be included in all submitted grant request packages. Organization Legal Name: Address: City: State: Country: Zip Code: President or Executive Director Name and Title: Program Manager Name and Title: Board Members: Names, Titles and Affiliations (attach additional pages, if necessary) Example: John Doe, President, XYZ Corporation and Board Chair 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Purpose of Requested Grant: 10

USA Patriot Act Compliance Form (continued) Schedule B The undersigned organization hereby certifies, covenants and agrees as follows: 1. All information and documentation provided in this Grant Application or otherwise is complete and accurate and all funds granted will be used solely for the purposes described in this application. 2. The organization complies with The Coca-Cola Company and The Coca-Cola Foundation program guidelines. 3. The organization adheres to accepted financial and record-keeping practices and will make all books and records, as well as a list of all subcontractors, affiliates and all other individuals or entities who or which receive any funds from the organization, available upon request. 4. The organization has not provided, and will take all reasonable steps to ensure that it does not and will not knowingly provide, material support or resources to any individual or entity that commits, attempts to commit, advocates, facilitates, or participates in terrorist acts, or has committed, attempted to commit, facilitated, or participated in terrorist acts. 5. Specifically, in order to comply with its obligations under paragraph 4, the organization will take the following steps: a. Before providing any material support or resources to an individual or entity, the organization will verify that the individual or entity does not appear on any of the government lists. b. Before providing any material support or resources to an individual or entity, the organization will use reasonable efforts to gather, and will carefully consider, all relevant information about that individual or entity that is available to the organization. c. The organization will implement reasonable monitoring and oversight procedures to safeguard against assistance being diverted to support terrorist activity. 6. For purposes of this Grant Application: a. Material Support or Resources means financial support, services or other support of any kind, including without limitation, management or financial services, lodging, training, expert advice or assistance, safehouses, false documentation or identification, communications equipment, facilities, weapons, lethal substances, explosives, personnel, transportation, and other physical assets. 11

USA Patriot Act Compliance Form (continued) Schedule B b. Terrorist Act means i. an act prohibited pursuant to one of the 12 United Nations Conventions and Protocols related to terrorism (see U.N. Terrorism Conventions Internet site: http://untreaty.un.org/english/terrorism.asp); or ii. an act of premeditated violence perpetrated against noncombatant targets by subnational groups or clandestine agents; or iii. any other act intended to cause death or serious bodily injury to a civilian, or to any other person not taking an active part in hostilities in a situation of armed conflict, when the purpose of such act, by its nature or context, is to intimidate a population, or to compel a government or an international organization to do or to abstain from doing any act. c. Entity means a partnership, association, corporation, or other organization, group or subgroup. d. Government Lists means i. The list identified as the Annex in the U.S. Executive Order 13224 - http://www.ustreas.gov/offices/enforcement/ofac/sanctions/terrorism.html ii. Specifically Designated Nationals Lists maintained by the U.S. Treasury Department s Office of Foreign Assets Control - http://www.ustreas.gov/offices/enforcement/ofac/sdn iii. The U.S. Government s Terrorist Exclusion List maintained by the U.S. Department of Justice http://www.state.gov/s/ct/rls/fs/2002/15222.htm iv. The list promulgated by the United Nations pursuant to U.N. Security Council Resolutions 1267 and 1390 - http://www.un.org/docs/sc/committees/1267/pdflist.pdf v. The list promulgated by the European Union pursuant to EU Regulation 2580 http://europa.eu.int/eur-lex/pri/en/oj/dat/2003/l_340/l_34020031224en00630064.pdf Signed By Name or Organization (Grantee President/Executive Director s Signature) Date Print Name The provisions of this Grant Application constitute the express terms and conditions of any agreement which may be issued as a result of this Grant Application, and any violation of it shall be grounds for unilateral termination of the agreement by The Coca-Cola Company or The Coca Cola Foundation or any affiliated entity. 12

Foreign Public Charity Equivalence Affidavit Schedule C The undersigned, to assist grantmaking foundations in the United States of America to determine whether [name of grantee organization] (the Grantee ) is the equivalent of a public charity described in section 509(a) (1), (2), or (3) of the United States Internal Revenue Code, makes the following statement: 1. Office. I am the of the Grantee. [official title] 2. Formation and purposes. The grantee was created in by and is operated under the laws [identify statute, charter, or other document] of exclusively for the following purposes: [country] [check applicable boxes]: 5 charitable 5 religious 5 scientific 5 literary 5 educational 5 fostering national or international amateur sports competition 5 prevention of cruelty to children or animals 3. Programs and activities. The Grantee s program/proposed program and activities have included and will include the following: [describe past, current, and future activities; add pages if necessary] 13

Foreign Public Charity Equivalence Affidavit (continued) Schedule C 4. Governing documents. We have attached copies of government statues, organizational charter, bylaws, and other documents under which the Grantee is governed indicating the following: No improper private benefit. Under the applicable laws and customs or under the Grantee s governing instruments, none of Grantee s income or assets may be distributed to, or applied for the benefit of, a private person or non-charitable organization other than (a) as part of the conduct of the Grantee s charitable activities, or (b) as payment of reasonable compensation for services rendered, or (c) as payment representing the fair market value of property which the Grantee has purchased. No proprietary interest in Grantee. The Grantee has no shareholders or members who have a proprietary interest in its income or assets. Distribution of assets on dissolution. Under the applicable laws and customs, or under the Grantee s governing instruments, all of its assets will be distributed upon its dissolution or liquidation to another not-for-profit organization for charitable, religious, scientific, literary, or educational purposes, or to a government instrumentality. We have attached a copy of the relevant statutory law or provisions in the Grantee s governing instruments controlling the distribution of the Grantee s assets on dissolution or liquidation. Limits on activities. Under the laws and customs applicable to the Grantee, or under the Grantee s governing instruments, the Grantee is not permitted, other than as an insubstantial part of its activities, to: (a) engage in activities that are not for religious, charitable, scientific, literary, or educational purposes; or (b) attempt to influence legislation, by propaganda or otherwise. No candidate campaign activity. The laws and customs applicable to the Grantee do not permit it to participate or intervene, directly or indirectly, in any political campaign on behalf of, or in opposition to, any candidate for public office. 5. Control by other organizations. The Grantee is [choose one]: 5 not controlled by, or operated in connection with, any other organization. 5 controlled by or operated in connection with another organization or organizations as follows: [describe] 14

Foreign Public Charity Equivalence Affidavit (continued) Schedule C 6. Qualification as publicly supported organization. The Grantee is [check one of the following]: 5 an instrumentality or agency of a foreign government (please provide a copy of the enabling statute or other evidence to support this fact). 5 a school (that is, an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on and that has adopted and operates pursuant to a racially nondiscriminatory policy as to students). 5 a hospital (that is, an organization whose principal purpose or function is the providing of medical or hospital care). 5 a church (that is, a church, synagogue, or mosque). 5 none of the above, but it satisfied a public support test as demonstrated by the Schedule of Financial Support for the four most recently completed taxable years, as shown on the attached schedules. Please note: The attached financial schedules are to be completed only if you checked the last box above. If any of the other boxes is checked, no financial information is required. 7. Authorization. The of the Grantee has authorized me to [governing body; e.g., board of directors] make this Declaration and affirms its contents. 8. Binding representations. The representations made in this Declaration are binding on the Grantee. I declare that the foregoing is true and correct of my own knowledge. Signature Date Print Name 15

Foreign Public Charity Equivalence Affidavit Schedule of Financial Support - Part One Schedule D (For your convenience, a file containing an EXCEL spreadsheet has also been attached.) 1. Gifts, grants, and contributions received 2. Membership fees received 3. Gross receipts from admissions, merchandise sold, services performed, or facilities provided (only from activities whose conduct is related to the exempt purposes of the organization). 1 4. Gross income from interest, dividends, rents, and royalties. 2 5. Net income from business activities that are unrelated to the organization s exempt purposes. 3 6. Value of services or facilities furnished by a government unit without charge. 4 7. Total of lines 1 through 6. 8. Line 7 minus line 3. 9. Two percent of the total for line 8. Complete Part TWO; then complete the rest of Part ONE. 10. Total from Column C, Part TWO 11. Public support Four-year total of line 8 minus the four-year totals of lines 4, 5, and 10. 12. Public support percentage line 11 divided by line 8. 2008 2007 2006 2005 TOTAL 16

Foreign Public Charity Equivalence Affidavit Schedule of Financial Support Notes - Part One Schedule D 1. Line 3: Under U.S. tax law, a charity is not taxed on the income it receives from performing those services or functions whose conduct is substantially related to the charity s accomplishment of its charitable goals. For example, a school pays no tax on the fees paid by students for their education. This rule focuses on the activity that generates the income, not on the use to which the charity puts the income. If the conduct of the activity is not itself related to the charity s exempt purpose, then unless some statutory exception applies the income will be taxed at the same rates that apply to the income of for-profit enterprises. 2. Line 4: A charity s income from passive investments, as opposed to income from the active conduct of an unrelated business, is generally not subject to tax under U.S. law. 3. Line 5: This category does not include investment income, which should be reported on line 4. 4. Line 6: This category includes the monetary value of services or facilities provided to Grantee by a governmental agency, beyond the services or facilities that would ordinarily be provided to the general public. 17

Foreign Public Charity Equivalence Affidavit Schedule of Financial Support - Part Two Schedule D Instructions: Complete one line for each person or organization who, during the entire four-year period, contributed more than the amount on Line 9, Part ONE. In Column A, identify each donor by name or otherwise. In Column B, enter the total amount donated by that person or organization during the four-year period. In Column C, enter the difference between the amount on Line 9, Part ONE, and the amount entered for that donor in Column B. Add the amounts entered in Column C, and enter the total for Column C at Line 10, Part ONE (previous page). A. Identification of Donor B. Total Contribution C. Excess Contributions TOTALS 18