www.alaskacfc.org
For more info please contact (907)263-3834 or bdreyer@ak.org
The purpose of this guide is to assist you with the
application process. This guide does not intend to
replace the application instructions issued by the
OPM. For more detailed instructions and thorough
information about the 2015 CFC Charity
Application, please see the complete application
packet that is available at www.alaskacfc.org and
www.opm.gov/cfc.
The decision on your organization’s application is
made by the LFCC (board of directors of the local
CFC). The CFC staff is not involved in the approval
or denial of applications.

The mission of the CFC is to support and to
promote philanthropy through a voluntary
program that is employee-focused, costefficient and effective in providing all Federal
employees the opportunity to improve the
quality of life for all.


All aspects of the CFC, including the eligibility
for participation, are strictly governed by
Federal regulation.
The current CFC regulations can be viewed on
OPM’s website at www.opm.gov/combinedfederal-campaign/reference-materials/.




Deadline for 2015 Application is 3/30/2015 at 5 pm.
Please check back on our website periodically
at www.alaskacfc.org for updates and latest
information.
Announcement was made via email on
2/6/15.
The CFC will not accept late applications.
Requests for consideration after the deadline
will not be considered.

Overview
◦ Where to Obtain the Application & the Required
Attachments
◦ How to submit a Completed Application
◦ Filling out the Application
◦ Attachment A:
◦ Attachment B: IRS 501(c )3 Determination letter
◦ Attachment C: Audited Financial Statements
◦ Attachment D: IRS Form 990/ IRS Form 990 Pro Forma
◦ Attachment E: 25 Word Statement
◦ Appeal process
To participate in the Alaska Combined Federal Campaign
which covers the state of Alaska, please submit a completed
2015 CFC Application and required Attachments to:
By mail:
Alaska CFC
701 West 8th Avenue
Suite 230
Anchorage, Alaska 99501
In person:
Alaska CFC
807 G Street
Suite 100
Anchorage, Alaska 99501
For inquiries, please call (907) 263-3834 or email Barb Dreyer at
bdreyer@ak.org.



There are 13 certification statements in the
application. 12 of which require applicants to check
the box next to them.
Applicants must
check the box corresponding to
each of these certification statements to indicate
agreement to comply with the statement and to
certify that it meets the requirement.
Unchecked certifications will be considered
intentional and a refusal to certify will result in denial
of the application.


Name of Organization (Page 9). Please fill out
the name of your organization as it appears
in the IRS Business Master File, 501(c)3
Determination Letter, IRS 990 and Audited
Financial Statements.
DBA (Doing-Business-As) Name is acceptable
only if you provide official documentations
from the IRS or State Government authorizing
use of this name with EIN identical in all
documents.

Certification Statement #1 (Page 9)
If you check the box for Certification #1 it
indicates that your organization has substantial
Local Presence in the geographical area covered
by the Local Campaign.





A staffed (by paid staff or volunteer) facility,
office or portion of a residence dedicated
exclusively to that organization
Physically accessible by the public seeking its
services
Must be open at least 15 hours a week
Must have a telephone dedicated exclusively
to the organization.
Service delivering locations and the main
office can be in different addresses.


Certifying official does not have to be the
Executive Director, but must be an
individual in a position to verify the validity
of the application and all attachments.
Applicants must check the box next to each
statement to demonstrate agreement to
comply with the statement.



Annual Report for Calendar Year 2014 is
acceptable.
Description of actual “Human Health and Welfare”
services and activities provided in 2014.
Organizations are encourage to submit the
following:
◦ Number of beneficiaries/services/program recipients of
each service provided by the organization in 2014.
◦ The value of financial assistance provided in 2014.
“2014” must be printed on Attachment A.
Program services and activities that rely on a 800 number,
website, mail or a combination of them are not eligible.



A Copy of the most recent IRS Determination
Letter is required.
If the Name of the organization differs on the IRS
Determination Letter, IRS Form 990, and/or
audited Financial statements, documentation
from IRS or State Government authorizing this
name change must accompany the application.
Organizations that are part of an IRS Group
Exemption must provide a copy of the IRS letter
granting the group exemption along with the list
of subordinates (with individual EINs) that are
covered by the group exemption.

Bona fide chapters or affiliates of a National
Organization that do not have an IRS Determination
Letter for the local chapter must provide a
certification letter signed by the CEO or CEO
equivalent of the National Organization (must be
dated on or after 10/1/2014) stating the local
organization operates as a bona-fide chapter/
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 letter.

To verify your organization’s current taxexempt status please contact the IRS at (877)
829-5500.



Organizations with $100,000 or more in annual
revenue are required to conduct an Annual Financial
Audit following guidelines as below.
Only Organizations with $250,000 or more in annual
revenue are required to submit the Auditor’s Report &
Audited Financial Statements.
A copy of the Auditor’s Report and the Organization’s
complete audited annual Financial statements
◦ Must be Ending on or After June 30, 2013
◦ Must match the period covered on the IRS 990
◦ Must follow the GAAP & GAAS standard (GAAP requires the
use of the Accrual Method of accounting only. Cash basis,
modified cash basis, or modified Accrual method are not
acceptable)
◦ Must be signed by the CPA Auditor or the auditing firm
<<Refer to the application>>

A Complete, Signed by an Officer IRS Form 990 (ending on or
after June 30, 2013) is required. (Signed by an Officer listed as
such in the 990- CEO/COO/CFO and not the preparer.) Including
all supplemental statements and schedules (except Schedule B).
Electronic Copy of IRS 990 must also submit Form 8879-EO or
Form 8453-EO in lieu of a signature on the IRS Form 990.
Voting Members:

990EZ, 990PF or other comparable forms will not be accepted.


◦ If Part I, Line 3 is more than the number in Part VII, the organization must
provide an explanation for the difference.
◦ **Compensation of Governing Body- A majority of them should serve
without compensation. (Memo 2012-03)
◦ **Admin & Fundraising Rates: Charities that do not reflect Admin and
Fundraising expenses on IRS Form 990 resulting in 0% AFR will be denied
unless the audited financial statements specifically state that these
services were donated. (Memo 2012-03)
CFC regulation 5 CFR § 950.203(a)(3) requires an organization that is not
required to prepare and submit an IRS Form 990 to the IRS to provide the
CFC with certain portions of the IRS Form 990 as a pro forma document. IRS
Forms 990EZ, 990PF, 990-N and comparable forms are not acceptable
substitutes. To prepare a pro forma IRS Form 990, an applicant must
download a copy of the IRS Form 990 (long form) from the IRS website
(www.irs.gov) and complete the following sections.







Items A-M on Page 1
Part I (Summary) – Lines 1-4 only
Part II (Signature Block) – the paid preparer’s signature is not acceptable in
lieu of the signature of an officer
Part VIIA (Compensation of Officers, Directors, Trustees, Key Employees,
Highest Compensated employees, and Independent Contractors) – Section
A only
Part VIII (Statement of Revenue)
Part IX (Statement of Functional Expenses)
Part XII (Financial Statements and Reporting)
Calculation of AFR; form 990:
ADD:
- Amount in Part IX (Statement of Functional Expense), Line
25, Column C (Management and General Expenses) to
Line 25, Column D (Fundraising Expenses)
Divide by
- Total Revenue (Part VIII, Line 12, Column A)
** Charities which do not reflect Admin & Fundraising
expenses in the Statement of Functional Expenses of the IRS
form 990 resulting in a 0% rate but show such expenses on
Audited Financial statement will be denied UNLESS the
audited financial statement specifically state that these
services were donated. (Instructions Page 6; last paragraph)





Amount in Part IX, Line 25, Column C is
$23,586
Amount in Part IX, Line 25, Column D is
$8,702
Amount in VIII, Line 12, Column A is
$456,027
(23,586+8,702)/456,027 = 0.070802
AFR equals 7.1%





















Should not repeat the Organization’s name.
Both Legal & DBA Name will be listed
Select 3 alpha Taxonomy Codes that describe the
services and activities of your organization the best.
The 26 Taxonomy Codes are listed here (pick 3):
A Arts, Culture, and Humanities
B Educational Institutions & Related Activities
C Envir. Quality, Protection & Beautification
D Animal Related
E Health – General and Rehabilitative
F Mental Health, Crisis Intervention
G Disease, Disorders, Medicinal Disciplines
H Medical Research
I Crime, Legal Related
J Employment, Job Related
K Food, Agriculture, and Nutrition
L Housing, Shelter
M Public Safety, Disaster Preparedness & Relief
N Recreation, Sports, Leisure, Athletics
O Youth Development
P Human Services – Multipurpose and Other
Q International, Foreign Affairs, National Security




R
S
T
U

Civil Rights, Social Action, Advocacy
Community Improvement, Capacity Building
Philanthropy, Voluntarism & Foundations
Science & Technology Research Institutes,
Services
Social Science Research Institutes, Services
Public, Social Benefit: Multipurpose, Other
Religion Related, Spiritual Development
Mutual/Membership Benefit Orgs., Other
Other

V
W
X
Y
Z

Example:




DBA Name (Official Name) (305)111-0000, www.opm.gov
EIN#123456789 The description will contain no more
than 25 words. 4.2% B,V,O

There are a few changes we wish to bring to
your attention:
◦ Every application must be signed by a certifying
official, but OPM no longer requires that each
application contains the original signature.
◦ The instructions have been updated to incorporate
guidance issued in CFC Memos 2012-03 and 201205.
◦ The taxonomy code titles have been revised.
Applicants may appeal the board’s decision to deny
their application to participate by sending a letter
requesting reconsideration and providing the reason(s)
why they believe the board’s decision was in error.
Requests for appeal must be received by the LFCC
within 7 business days from the date of receipt of the
initial LFCC decision or 14 calendar days from the date
the decision was mailed, whichever is earlier.
(§950.205(b))
If your appeal or request for reconsideration is denied
again, you may appeal to OPM’s Director.
www.alaskacfc.org
Follow us on Facebook
For questions or comments please email bdreyer@ak.org