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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.
or via email at email@example.com.
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.
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.
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).
No. CFC participating organizations must annually submit an application; however, pursuant to 5 CFR §950.201(c), organizations must submit the full application in the initial year for which it applies to participate in the CFC. Moreover, organizations must submit the full application once every three years and may submit an abbreviated verification application in the intervening years. The verification application consists of the certification statements contained within the application and the IRS Form 990 (or pro forma IRS Form 990).
For previously participating organizations, the "Application Year" indicates the CFC year for which the full application is next due. The verification application is due annually until that time.
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