Human Resources and Security Specialists should use this tool to determine the correct investigation level for any covered position within the U.S. Federal Government.
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.
The cost of the campaign will be recovered primarily through application fees paid by the charitable organizations that apply for participation in the CFC. Additionally, upfront application fees will require that charities properly adjust for campaign costs in their own accounting, something that the current process of cost deduction does not reflect.
Prior to 2017, the overhead administrative costs of much of the CFC program were paid out of donor contributions through the campaign. OPM maintains that more transparency with respect to administrative overhead would be beneficial to the program, to the donors, and to the charitable organizations that receive donations through the CFC.
In addition to defraying costs, an application fee will discourage those organization that receive no benefit from the campaign from applying, thereby reducing administrative costs, and increasing the number of dollars that reaches participating charities. It is in the spirit of these recommendations that OPM proposed to restructure CFC cost recovery.
Application fees are due at the time of the filing of the application or the application deadline, whichever occurs last. An organization that has not paid the full application fee at that time may not participate in the CFC that campaign year.
Listing fees will be applied to all organizations approved for participation. If the listing fee is not submitted prior to the annual date set by OPM, the approved charity will not be listed in the paper or electronic Charity Lists and CFC contributions will not be processed on their behalf.
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.
The organization's revenue can be found on page 9, line 12, column A of the IRS Form 990 (or pro forma IRS Form 990).
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