about workplace fundraising

CFC Eligibility Requirements

Organizations qualify for the CFC by meeting either national/international requirements or local requirements. National/international organizations are eligible for pledges in all 200-plus CFC administrative zones. Local organizations can receive pledges only in their home zone (or in adjacent zones if they submit a successful application).

National/International Eligibility

To participate in the CFC at the national/international level, organizations must:

• Be 501(c)(3) tax exempt
• Provide services in at least 15 states or at least one foreign country.
• Account for funds on an accrual basis in accordance with generally accepted accounting principles (GAAP)
• Commission a full-scale audit by an independent certified public accountant; the audit must be prepared using generally accepted auditing standards (GAAS) or international equivalents
• File an accrual-basis Form 990 with the Internal Revenue Service (unless IRS rules do not require the organization to file)
• Be governed by an active and responsible board whose members have no material conflict of interest and a majority of whom serve without compensation

Local Eligibility

To participate in the CFC at the local level, organizations must:

• Be 501(c)(3) tax exempt.
• Account for funds on an accrual basis in accordance with generally accepted accounting principles (GAAP)
• If revenue is $100,000 or more, commission a full-scale audit by an independent certified public accountant; the audit must be prepared using generally accepted auditing standards (GAAS) or international equivalents
• File an accrual-basis Form 990 with the Internal Revenue Service (unless IRS rules do not require the organization to file)
• Be governed by an active and responsible board whose members have no material conflict of interest and a majority of whom serve without compensation

related links

Model CFC applications for 2008

(Note: The next CFC application period is for the Fall 2009 campaign. Those model applications have not yet been released but are likely to be very similar to the 2008 applications. Applications for organizations applying as federation members will vary somewhat, but the list of certifications and supporting documents will be identical.)