Organizations must demonstrate that they provide services in the service area to which they are applying:
The fee structure is based on tiers for different types of organizations. Tiers refer to the size of the applicant organization in terms of total revenue as reported on the submitted IRS Form 990 or the pro forma IRS Form 990. Total revenue may be found on page 9, line 12, column A of the required IRS forms.
The CFC rules, as noted in 5 CFR §950.107, allow for upfront application fees and listing fees as well as distribution fees to be assessed against pledges received. Listing fees are paid only by organizations approved to participate in the campaign.
Tier I Organizations are those that report $1 million or more in revenue.
Tier II Organizations are those that report $250 thousand or more in revenue, but less than $1 million.
Tier III Organizations are those that report less than $250 thousand in revenue.
Organizations that are not required to file IRS Form 990 with the IRS or that file some other form—such as the IRS Forms 990-EZ, 990-N, or 990-PF—must submit a pro forma IRS Form 990. This includes subordinates to group exemptions and bonafide chapters or affiliates, which are required to submit pro forma IRS Forms 990 specific to the entity and service location named in the CFC application.
The pro forma IRS Form 990 is not a separate form. Rather it is a partially completed IRS Form 990 that is used for CFC purposes only. The following items must be completed on the pro forma IRS Form 990:
Please note that the CFC cannot accept other forms, such as IRS Forms 990-EZ, 990-N, 990-PF, or other comparable forms.
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