Guideline P-140
Subject: Guideline for Charitable Organization Deductions
The following guidelines establish a unified charitable giving campaign with a specific solicitation policy, calendar of events, enrollment procedures, contribution methods, requirements and limitations, approval process for addition of new agencies, and reporting procedures. All federations, independent agencies and institutions are expected to comply with the provisions of this guideline.
I. Types of charitable organizations that will be considered
Only organizations which are supported by voluntary contributions and which provide direct and substantial health and human services to Tennessee Board of Regents employees, their families, and other Tennesseans and/or provide substantial financial support to health, human services, and environmental agencies that provide significant services to Tennesseans and have a substantial presence in the State.
II. Calendar of Events
The Tennessee Board of Regents Charitable Giving Campaign shall be held annually during the period September 1 – November 15. However, the institutions/centers/central office have the flexibility to designate campaign dates at any time within this period. Each February, the Central Office shall develop a calendar establishing dates on which:
A. Currently approved federations and independent agencies shall be required to verify their continued eligibility to participate in the TBR Charitable Giving Campaign.
B. New federations or independent agencies shall be required to submit applications for inclusion in the current campaign year;
C. Federations, independent agencies, and institutions shall be notified of newly approved agencies and their corresponding deduction code numbers;
D. Institutions/centers/Central Office shall appoint current year campaign coordinators;
E. The Central Office shall notify federations and independent agencies of the theme selected for the current year campaign
F. Federations and independent agencies shall submit current year campaign materials to the Central Office for preliminary review;
G. Federations and independent agencies will begin contacting institutions regarding campaign dates;
H. Central Office shall provide final approval of campaign materials;
I. Institutions/centers/Central Office shall receive campaign materials for distribution.
J. Institutions shall submit an annual report of contributions to the Central Office, federations, and independent agencies.
III. Responsibilities of the Central Office/Institutions/Centers
A. The Central Office shall develop and administer a charitable giving solicitation policy governing participating federations, independent agencies, and institutions.
B. A copy of this policy will be made available to all participating federations, independent agencies, and TBR Campaign Coordinators at each institution at least 30 days prior to the campaign start date.
C. The Central Office shall develop and maintain a master list of eligible participating federations and agencies on its web site.
D. The Central Office shall develop a uniform enrollment pledge form and brochure that lists approved federations, their member agencies, and independent agencies, along with designated TBR code numbers.
E. Institutions/centers/Central Office shall distribute campaign materials and provide instructions for employees regarding payroll deduction options and completion of forms.
IV. Responsibilities of Federations and Independent Agencies
A. Participating federations and independent agencies shall share the costs of providing pledge forms, brochures, shipping, and other incidentals associated with the campaign.
Responsibility for production of annual campaign materials will be rotated among the federations.
B. Each federation shall pay ¼ of the total cost; independent agencies listed in the current campaign brochure shall pay the final ¼ of cost.
C. Federations shall provide regional training sessions for campus coordinators and shall appoint a liaison for the institutions/centers/Central Office.
V. Requirements and Limitations
A. Organizations with current payroll deductions are "grandfathered" and will not require additional approval from the Central Office. (See Appendix A.) However, such approval does not eliminate annual verification of continued eligibility and current contact information.
B. Employees will be limited to three charitable organization deductions. Deductions for umbrella organizations (i.e., Community Health Charities, Community Shares, United Way) will be regarded as one deduction.
VI. Process to Obtain Approval as a Qualified Agency and Establish Payroll Deductions
A. New organizations shall contact the Central Office to obtain an application form and shall be required to submit all required documentation in accordance with the date specified in the Calendar of Events. The Central Office shall notify agencies of its approval/disapproval within 30 days of receipt of the application.
B. Newly approved organizations and code numbers will be added to the master list on the date specified in the Calendar of Events.
C. The Central Office will establish a block of deduction codes for charitable organizations. A specific range will be assigned for agencies that are approved for System-wide deductions. The remainder of the codes may be assigned at the discretion of the institution/center/ Central Office.
VII. Enrollment
A. Current employees may designate pledges only during the annual campaign period.B. New employees shall be offered the opportunity to authorize charitable organization deductions during the first full calendar month of service. Such employees shall use TBR’s current campaign form and brochure to make designations.
B. Names and addresses of donors shall not be supplied to federations or independent agencies unless specified by the donor on the acknowledgement section of the pledge form.
VIII. Methods of payroll deduction
A. Employees may select a one-time lump sum deduction, which will be taken out of the paycheck designated by the institution/center/Central Office.
or
B. Employees may select a monthly deduction, with the first deduction being designated by the institution/school/Central Office.
IX. Reporting Procedures
A. Final reports containing the total gross pledged designations for each federation and independent agency shall be submitted to the Central Office in accordance with the Calendar of Events. (See Appendix B.)
B. In addition, final reports and accompanying pledge forms shall be provided to each federation and independent agency by the date established on the Calendar of Events in order for each federation to provide necessary data to its participating agencies regarding distribution of designated funds.
Source: May 8, 1995 presidents meeting; May 20, 2003 presidents meeting
CHARITABLE ORGANIZATION APPLICATION FOR PAYROLL DEDUCTIONS
All charitable organizations which request payroll deductions for employees within the Tennessee Board of Regents System are required to complete this form and attach the information requested below:
1. A statement that the organization is a not-for-profit corporation under the laws of the State of Tennessee
2. Evidence that the organization qualifies as tax exempt under IRS code 501(c)(3) and is eligible to receive tax deductible contributions
3. Verification that the organization has an active board of directors which governs its affairs, meets regularly and is comprised mainly of members who serve without compensation
4. Certification that an annual report by an independent certified public accountant is required
5. A copy of an annual report which is provided to the general public that includes a full description of the organization's activities and accomplishments and the names of the chief administrative personnel
6. Verification that the organization operates without discrimination (e.g., religious, racial, or otherwise), both in employment and the delivery of services or the distribution of funds
7. A copy of an active solicitation permit for charitable funds in the institution/school/Central Office' locality, and, if appropriate, an active permit to solicit funds in the State of Tennessee
8. From an umbrella organization, acknowledgment that the organization is responsible for tracking an employee's deductions for each individual agency
9. From each organization, singular or umbrella, acknowledgment that it is responsible for providing tax information to employees
Solicitation is permitted only in accordance with the institution's application of TBR Policy 1:03:02:50 and the TBR Solicitation Policy for Charitable Organizations.
NAME OF ORGANIZATION ____________________________________________
CHIEF OFFICER: ____________________________________________
TITLE: ____________________________________________
DATE: ____________________________________________
(Year) Tennessee Board of Regents Employee Giving Campaign
(Insert Name of Institution)
Type of
Deductions
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Number of A* Donors
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$
Amount for IA Donors
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Number of CH* Donors
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$
Amount for CH
Donors
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Number of CS* Donors
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$
Amount
for CS Donors
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Number of UW* Donations
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$
Amount
for UW
Donations
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Total Number of Donors
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Total $ for All Agencies
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One-time only payroll deductions
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Regular payroll deductions
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TOTAL
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*IA Independent Agencies
CH Community Health Charities
CS Community Shares
UW United Way Agencies
Number of Donors to
Number of Employees Solicited: __________________ More than One Agency: _________________
Completed By: ________________________________ Date: ________________________ Phone No. ______________________
(Campus Coordinator)
RETURN FORM by___(Date)_____TO:
HUMAN RESOURCES OFFICE
TENNESSEE BOARD OF REGENTS
1415 MURFREESBORO ROAD, SUITE 350
NASHVILLE, TN 37217