Girl Scouts of Northern New Jersey

Fund Development Policy

Information for Service Units, Troops, Members and Award Applicants

In January 2008, Girl Scouts of Northern New Jersey Board of Directors approved a comprehensive Fund Development / Advancement Policy. What follows are excerpts of the policy that pertain to Service Units, Troops, Members and Gold and Silver Award Applicants.

Questions should be directed to the GSNNJ Fund Development Department at (973) 248-8200 or .

Girl Scouts of Northern New Jersey Fund Development/Advancement Policy

EXCERPTS

II. Acknowledgment of Responsibilities as a Girl Scout Council

1.Fund Development/Advancement Ethics: All Fund Development/Advancement undertaken by the Council will reflect the values of the Girl Scout Promise and Law.

2.Fund Development/Advancement Methods: All fund-raising methods employed by GSNNJ shall be in keeping with the principles for which the organization stands. Standard 32 from Safety-Wise, here in a direct quote: Council Fund-Raising

Fund-raising or Fund Development to support the Girl Scout Council is the responsibility of adults, and this responsibility should not be placed with girls. Girls may provide support to these efforts through voluntary service. Selling Girl Scout cookies is not a fund-raising activity.

“Fund-raising” or “Fund Development” refers to any of various methods of soliciting contributed funds—for example, an annual campaign, a capital campaign, project funding, planned giving, benefits and federated funds allocation.

Some examples of suitable ways for girls to support the Council’s fund-raising efforts include speaking about Girl Scout program, stuffing envelopes for an annual fund-raising campaign, assisting at a fund-raising function by carrying out a flag ceremony, escorting dignitaries, and putting together an audiovisual presentation.

3.Control of Funds and Other Assets: All money raised and other money or assets received in the name of and for the benefit of Girl Scouting must be authorized by GSNNJ and used for the purposes of Girl Scouting. Such monies and other assets become the property of and are administered by the Council. Such assets are not the property of individuals, geographic units, or communities within GSNNJ. Fund-raising by and for the Council is to remain under Council control. From “Policies” in the Blue Book, using “Control of Funds,” as the basis to focus on Council Fund Development/ Advancement: Control of Funds

All money raised, or earned, and other assets received in the name of and for the benefit of Girl Scouting must be authorized by a Girl Scout Council or Girl Scouts of the USA and used for the purposes of Girl Scouting. Such monies and other assets become the property of and are administered by the Girl Scout Council or Girl Scouts of the USA. Such assets are not the property of individuals, geographic units, or communities within a Girl Scout Council.

III. Roles and Responsibilities for Fund Development/Advancement

5.Fund Development/Advancement Department: This department is responsible to the President/CEO for day-to-day management of all fund-raising activities. Professional and support staff will provide professional assistance to fund-raising volunteers and activities, the acknowledgment of all gifts in accordance with IRS regulations, the maintenance of donor records and recognition, and the deposit and accounting for all gifts received and, if restricted, for their use. All gifts, regardless of value, form or stipulations, shall be acknowledged by the Girl Scout council with official correspondence in accordance with IRS, to meet the guidelines as outlined in IRS Publication 1771, Charitable Contributions-Substantiation and Disclosure Requirements.

Acknowledgement represents to the donor acceptance of the gift along with its restriction (if any), notice of what goods or services were or were not received, and serves the donor as evidence to substantiate a tax deduction. The Fund Development/Advancement department will provide information to the President/CEO and the Chair of the Fund Development/Advancement Committee for the board's use in monitoring and evaluating Council Fund Development/Advancement.

IV. Gifts to the Council

The Council will make every effort to maximize unrestricted gifts and to educate donors as to their importance. The Council will make appropriate efforts to convince a potential donor who intends a restricted gift not acceptable to the Council, of the value of an unrestricted gift or to reach alternative mutually acceptable stipulations for such a gift.

5.Corporate Employer Volunteerism Match Contributions: Corporate programs that provide contributions to 501(c)(3) organizations based on the volunteerism of its employees are designed to support the agency and the services it provides. Employees of such companies are encouraged to make application for those funds. Corporate matching contributions/gifts will be applied within the Council in accordance with the corporate donor’s gift requirements. If the corporate donor does not prohibit employee designation of the match funds, the employee may select an area to designate those funds to within the Council (e.g. program development, property maintenance, volunteer support and development), and may elect to have 15% of the monies returned to a specific troop/group.

6.Corporate Matching Gifts: Corporate programs that provide contributions to 501(c)(3) organizations based on matching an employee's gift are designed to support the agency and the services it provides. Employees of such companies are encouraged to make application for those funds.

Corporate matching contributions/gifts will be applied within the Council in accordance with the corporate donor’s gift requirements. If the corporate donor does not prohibit employee designation of the match funds, the employee may select an area to designate those funds to within the Council (e.g. program development, property maintenance, volunteer support and development), and may elect to have 15% of the monies returned to a specific troop/group.

7.Corporate/Individual Troop/Service Unit/Gold or Silver Award Monetary Contributions: Corporate and individual donations are typically designed to support the council and the services it provides. GSNNJ encourages requests for in-kind donations for service and award projects. There are instances, such as money needed for service projects or to attend Girl Scout events, when a troop, Service Unit, or Gold or Silver Award project may apply to corporations or individuals for specific funding, with the following stipulations:

a)Corporations or individuals should not be encouraged to support a project to the detriment of the greater good of the entire Council. All contributions must support the Girl Scout Leadership Development experience.

b)Each troop, Service Unit or Gold or Silver Award participants asking for contributions must have participated in the immediate past Cookie Program and Fall Product Program. Donations may not be requested two weeks prior to or during the Fall Product Program or Cookie Program.

c)Girls must not make direct solicitations for contributions; the standards in Safety Wise must be followed.

d)Troops, Service Units and Award candidates must submit a Request for Raising Contributions Form to the Fund Development/Advancement Department at least four weeks in advance for approval by the Fund Development/Advancement Department. Applications may be denied if they potentially conflict with Council fund-raising.

e)Checks from requested donor businesses/individuals must be issued payable to “Girl Scouts of Northern New Jersey” in order to be tax deductible by the donor business/individual and contributions must be sent to the GSNNJ Riverdale Service Center (95 Newark Pompton Turnpike, Riverdale, NJ 07457). If an approved Request for Raising Contributions Form is on file, the council will then issue a check to the troop/service unit. The amount of the donation must be reported as income on the Troop Finance Report.

8.Financial Assistance (supporting membership, campership, Destinations and program expenses): Local Service Units are encouraged to seek financial support to allow those in need to participate in Girl Scout activities, with the following stipulations:

a)Service Units must submit a Request for Raising Contributions Form to the Fund Development/Advancement Department at least four weeks in advance of for approval by the Fund Development/Advancement department. Applications may be denied if they potentially conflict with Council fund-raising.

b)Donations may not be requested two weeks prior to or during the Fall Product Program or Cookie Program.

c)All contributions must be payable to GSNNJ and sent to the GSNNJ Riverdale Service Center (95 Newark Pompton Turnpike, Riverdale, NJ 07457). Contributions must include identification that it is restricted to support a specific Service Unit’s financial assistance efforts.

d)All applications for Financial Assistance must be sent to the GSNNJ Council Office, not to a specific Service Unit.

If any Service Unit’s designated Financial Aid fund receives no applications for use in a two-year period, the funds will be made available for girls in other communities to use.

9.Commemorative Gifts: Gifts may be received in the form of "in memory of,” “in honor of,” or “on the occasion of.” Unless their use or timing is stipulated by the donor, or by the person or family named, they shall be considered unrestricted gifts.

10.Gifts in Trust and Other Planned Gifts: The Council may accept gifts in trust and other planned gifts. Acceptance of a gift and its contractual obligations requires a board of directors’ decision after review and recommendation by the Fund Development/Advancement and finance committees. The Fund Development/Advancement committee review will include consultation with the Council’s legal and financial advisers and, in order to protect the interests of both the donor and the Council, the results of independent legal and financial review. Participation in the planned giving programs of Girl Scouts of the USA, with GSNNJ as beneficiary, in whole or in part, is also encouraged. Individuals who notify GSNNJ that she/he is naming GSNNJ as a beneficiary in her/his estate planning will be welcomed into GSNNJ’s Juliette Gordon Low Society.

12.Gifts-in-Kind: Gifts of material, services, or products may be accepted when the form of the gift can be of immediate use by the Council or whereby the acceptance will not involve financial commitments in excess of budgeted items or other obligations disproportionate to the usefulness of the gift. The President/CEO will make this decision. Subsequently, all gifts-in-kind to the Council become the property of the Council.

V. Donors

3.Acknowledgment: All gifts, regardless of value, form, or stipulations, shall be acknowledged by the Council with official correspondence. Acknowledgment represents to the donor acceptance of the gift along with its restriction (if any), notice of what goods and services were or were not received, and may also serve the donor as evidence to substantiate a possible tax deduction.

4.Public Notice: The Council will respect a donor’s wish to remain anonymous. In the absence of such stipulation, the Council retains the right to determine all publicity related to a gift.

5.Confidentiality: The Fund Development/Advancement unit is to maintain confidentiality concerning all correspondence regarding contributions, gift records, prospect cards, and other data on donors, and is to ensure that this donor information is used on a need-to-know-basis only for the support of Fund Development/Advancement for GSNNJ.

Request for Raising Contributions

INSTRUCTIONS: Complete all information and submit to Girl Scouts of Northern New Jersey, Fund Development Department, Riverdale Service Center, 95 Newark Pompton Turnpike, Riverdale, NJ 07457. Or, form can be faxed to (973) 248-8050. Forms must be submitted at least four weeks in advance. Contributions may not be requested two weeks prior to or during the Fall Product Program or Cookie Program.

Service Unit No.: Troop/Group No.: Leader’s Name:

This request is in support of a Girl Scout Gold or Silver Award project.

This request is in support of a service project.

This request is in support of a Girl Scout leadership development experience.

This request is in support of Financial Assistance for the Service Unit.

Please summarize the project or need (project, how many it will benefit, why funding is needed, etc.)

Donation to be Solicited by: Email:

Address: City:

State: Zip: Phone:

Form Submitted by: Date Submitted:

Amount to be Requested: $ Gift to be Reissued to:

Business or Individual to be Solicited:

Business Name:

Individual or Contact Name:

Address: City:

State: Zip: Phone:

Email:

------For GSNNJ Staff Only ------

Date Gift Received by GSNNJ:  cc to Regional Director

 Approved Not Approved: (reason)

 Reissue Payment Ordered: (date) (by)