FAQs/Tips for Local Independent Organizations
Application Completion
1) Make sure all certifications have been checked; some have specific options to
check.
2) Verify that certification checked matches documents enclosed.
a) Box checked says 'less than $100,000' revenue, but 990 revenue amount is
greater than $100,000 -- these must correlate.
3) Double-check the AFR% -- it is taken from the 990. The calculation is: Sum of Part
IX (Statement of Functional Expense), Line 25, Column C (Management and
General Expenses) + Line 25, Column D (Fundraising Expenses) divided by Part VIII
(Statement of Revenue), Line 12, Column A (Total Revenue).
4) Signature on the application must be original. Application cannot be faxed or
scanned.
Attachment A – Supporting Statement and/or documentation demonstrating that the
organization has a local, adjacent, or statewide presence.
1) Attachment A – Do not submit an Annual Report. Provide a brief description of the
actual services, benefits, assistance, or program activities provided by the charity in
2012. Limit the description to one page.
Attachment B – IRS Determination Letter
1) Your IRS Determination Letter must be current and contain a signature.
a) If the name of your organization has changed since the original determination
letter, you must include the subsequent verification letter from the IRS noting the
change.
b) If your organization is part of a national organization's group exemption, (e.g.
American Red Cross, Catholic Charities), and uses the same EIN, to be
included in the local charity list of organizations, you MUST have AND
submit with your application:
i) a letter on national organization's letterhead, signed by CEO, and stating that
the local chapter/affiliate is in good standing with the national organization.
ii) The national organization needs to file this letter also with OPM in
Washington
2) If your organization has offices physically located in different areas of the state
(separate physical addresses and services), you may be listed more than once in
the local charity list as long as we have evidence in the application. Each location
will receive a 5-digit code.
NOTE: OPM determines "different areas" based on counties -- two locations
within the same county will not both be coded. If the same location is a
member of two different federations, it is up to the organization to determine
with which federation it will be listed. Whichever it chooses, the organization
will still have the same code since the code is not tied to a federation.
Attachment C – Financial Audit
1) The time period of the Audit must match the time period of the 990 and cannot be for
a period ending earlier than June 30, 2011.
2) The audit must be signed by an auditor of the auditing firm.
3) The audit letter must include language that the audit was conducted according to
Generally Accepted Accounting Principles (GAAP) and in accordance with Generally
Accepted Auditing Standards (GAAS).
Attachment D - IRS Form 990
1) An officer of the organization must sign the 990.
2) If you file an electronic 990, you must attach a copy of that filing along with a signed
copy of the Form 9970-EO or Form 8453-EO (authorizations for electronic signature)
with the application.
3) If you file a 990EZ, or are not required to file a 990, you must complete a Pro Forma
990. The 990EZ is NOT acceptable for a CFC application and the application will be
returned. The Pro Forma 990 must have the following sections completed:
a) Part I – Summary,
b) Part II – Signature Block,
c) Part VII – Compensation sections A and B,
d) Part VIII – Statement of Revenues,
e) Part IX – Statement of Functional Expenses, and
f) Part XII – Financial Statements and Reporting