Fundraising Ideas & Policies * NOLA 2013 PowerPoint

Report
AAUW National
Convention
Branch Fundraising Ideas
Old and New, Tried and True
AAUW - Empowering Women Since 1881
Branch Fundraising Ideas
Old and New, Tried and True
National Fundraising Committee Panel
Sue Barley, MO & FL
Kim Benziger, IL
Claudia Gray, OR
Judy Horan, CA
Pam Thiel, WI
Moderator: Diane Ludwig, CFRE, MO
AAUW - Empowering Women Since 1881
Branch Fundraising Ideas
Old and New, Tried and True
National Development Staff
Laura McCulty Stepp
Tremayne Parquet
Catherine Heffernan
Sarah Spencer
Amanda Clemmer
AAUW - Empowering Women Since 1881
Agenda

Fundraising – How to be Successful
and Professional

Successful Fundraising Ideas

Q&A Time
AAUW - Empowering Women Since 1881
AAUW Fundraising
How to be
Successful and Professional
AAUW - Empowering Women Since 1881
National Fundraising Committee

10 members from across the country with
fundraising expertise; as professionals or
volunteers

1 Board liaison

5 staff members of Development Department
AAUW - Empowering Women Since 1881
National Fundraising Committee

Duties of Committee
 Serve as link between state and branch
fundraising and national office

Review fundraising policies as related to bylaws
and current fundraising standards

Help develop/review appropriate tools, trainings
and materials such as the Fundraising Tool Kit,
Impact Maps and AAUW Funds chart
AAUW - Empowering Women Since 1881
National Fundraising Committee
 Duties of Committee

Assist with stewardship of donors through thank
you notes, calls, emails and visits

Review AAUW fundraising efforts and results to
help maximize effectiveness

Advise on possible new fundraising opportunities
for members
AAUW - Empowering Women Since 1881
National Fundraising Committee

Duties of Committee

Identify key donors for special projects like
Breaking through Barriers Campaign, National
Conference of College Women Student Leaders
(NCCWSL), TechTrek camps, and giving circle
members

Promote the Legacy Circle and new state Legacy
Circle chairs

Prepare articles for Fund Facts e-newsletter
AAUW - Empowering Women Since 1881
National Fundraising Committee
 Duties of Committee
Keep eyes on BIG picture
philanthropy and AAUW
AAUW - Empowering Women Since 1881
National Fundraising Committee

Recent Conclusions

AAUW has changed – need to update AAUW
fundraising to match today’s philanthropy

BIG job – will take several years to complete

Need revised fundraising policies and guidelines

Need to educate on IRS regulations
AAUW - Empowering Women Since 1881
AAUW Mission
AAUW advances equity for women and
girls through advocacy, education,
philanthropy and research
AAUW - Empowering Women Since 1881
2007 AAUW Restructure
and
Program Realignments
AAUW - Empowering Women Since 1881
Before Restructuring
AAUW
Leadership and
Training Institute
501(c)(3)
AAUW
Educational
Foundation
501(c)(3)
Educational
Programs have
800 fund numbers
Eleanor Roosevelt
Fund # 9170
Legal Advocacy
Fund #3999
Leadership
Programs
American
Association of
University Women
501(c)(4)
Public Policy
Programs
Member Activism
and Voter
Mobilization
After Restructuring
AAUW Action
Fund
501(c)(4)
AAUW
501(c)(3)
Educational
Opportunities Fund
# 4336 still has 800
fund numbers
Eleanor Roosevelt
Fund # 9170
Legal Advocacy
Fund #3999
Leadership
Programs Fund
# 4339
Public Policy Fund
# 4337
Member
Activism and
Voter
Mobilization
AAUW Funds Diagram
Legal Advocacy
Fund #3999
AAUW Funds
#9110
Formerly a part of the AAUW
Educational Foundation
A partial list of programs includes:
Public Policy Fund
#4337
Formerly a part of the AAUW
Association
A partial list of programs includes:
• Legal Case Support
• LAF Case Support Travel
Grants
• Campus Outreach
Projects
Gifts that are not
restricted, support
programs with the
greatest needs.
Educational
Opportunities Fund
#4336
Formerly a part of the AAUW
Educational Foundation
Eleanor Roosevelt
Fund #9170
A partial list of programs includes:
• Fellowships and Grants
• American Fellowships
• International Fellowships
• Selected Professions
Fellowships
• Community Action Grants
• Career Development Grants
Formerly a part of the AAUW
Educational Foundation
• Fellows Alumnae Initiative
• Undergraduate Scholarship
Clearinghouse
A partial list of AAUW Research
Reports include How Schools
Shortchange Girls, Hostile
Hallways and
Behind the Pay Gap.
AAUW - Empowering Women Since 1881
• Government Relations
• Civic Engagement
• Field Organizing
Leadership Programs
Fund #4339
Formerly a part of the AAUW
Leadership & Training Institute
A partial list of programs includes:
• National Conference for
College Women Student
Leaders (NCCWSL)
• Campus Action Projects
• Campaign College
The AAUW Action Fund
Reminder
Contributions to AAUW Action Fund
supports 501(c)(4) work like Lobby Corps
and the Congressional Voting Record. Gifts
here are not tax-deductible
AAUW - Empowering Women Since 1881
The AAUW Funds
Reminder
Session today 4-5:30
What Kind of Champion are YOU?
How Time, Talent and Treasure
Can Achieve Your Mission
Learn about ALL the AAUW Funds!
AAUW - Empowering Women Since 1881
2013
Restructuring
Of AAUW
Fundraising Policies
AAUW - Empowering Women Since 1881
AAUW Fundraising Policies
 Last updates to policies in 2009

Philanthropy added to mission statement
in 2010

With Philanthropy in our mission, we want to do
it RIGHT!
AAUW - Empowering Women Since 1881
AAUW Fundraising – Doing It Right
 Primary Issues Addressed

AAUW is a national leader in education and equity,
we want our fundraising/philanthropy to be as
professional as our reputation

We’ve been given the gift of a nonprofit status
and we MUST protect this status. It can be revoked
if we fail to comply with regulations
AAUW - Empowering Women Since 1881
AAUW Fundraising – Doing It Right

National Issues Addressed
 Fundraising standards changing; more
transparency; more protection for donors

Donors are better educated; care about where
money goes and the impact it has

IRS watching nonprofit sector more carefully
AAUW - Empowering Women Since 1881
AAUW Fundraising – Doing It Right

National Issues Addressed
 New watchdog groups (Charity Navigator,
Guidestar) rating charities online; donors
check out charities before giving

IRS pulling 501(c)(3) status from charities who
are not complying with regulations
(pulled status from 275,000 charities in 2011)
AAUW - Empowering Women Since 1881
AAUW Fundraising – Doing It Right

AAUW Issues Addressed
 Branch and state leaders asking for more
information and assistance on fundraising

AAUW seeing loss of donations from branches;
less support to AAUW Funds and our mission
work; more local giving – not always directly
mission-related (we are not UW)
AAUW - Empowering Women Since 1881
AAUW Fundraising – Doing It Right

AAUW Issues Addressed
 AAUW files in each state to fundraise, must meet
all state standards as well as national
 AAUW trains well for advocacy work, we want to
train equally well for philanthropy work
AAUW - Empowering Women Since 1881
AAUW Fundraising – Doing It Right

Education through these documents:

Donor Bill of Rights

IRS Publication #1771

IRS Publication #526

AAUW Finance and Fundraising Policy 402A

Best practices materials, guidelines, FAQs
AAUW - Empowering Women Since 1881
Donor Bill of Rights

Nationally accepted document identifying
the ten rights of all donors (see handout)

Excellent for guidance in ethical and
professional fundraising
AAUW - Empowering Women Since 1881
Donor Bill of Rights – Key Issues
IV. Be assured gift will be used for purpose for
which it was given (Donor intent)
V. Receive appropriate acknowledgement and
recognition
VI. Be assured that information about their
donation is handled with respect and with
confidentiality to the extent provided by law
AAUW - Empowering Women Since 1881
IRS Regulations – The Codes

501(c)(3) – IRS code for a charitable organization
qualified as doing good works to which
gifts/donations are tax-deductible

501(c)(4) – IRS code for nonprofit social welfare
organization; gifts/donations are NOT tax-deductible
(AAUW Branches are generally this category)
AAUW - Empowering Women Since 1881
IRS Regulations – Publications

IRS Publication #1771
Charitable Contributions: Substantiation and
Disclosure Requirements (13 pages)

IRS Publication #526
Charitable Contributions
(23 pages)
Go to: IRS.gov/charities
then search for publication number
AAUW - Empowering Women Since 1881
Fundraising Issues

IRS - Common Errors We Make

Raffles are NOT tax-deductible; no ‘games of chance’
are considered deductible
 At Special Events, the costs of “Goods and Services” to
the donor must be determined at their “Fair Market
Value” and those costs deducted from the ticket
price; remainder is considered a charitable deduction
(see Fair Market Value worksheet)
AAUW - Empowering Women Since 1881
Fundraising Issues

IRS - Common Errors We Make
 IRS now strict with 501(c)(4) subordinates who
have any lapse in the filing of their Form 990-N
(suggest using AAUW’s service to file this for your
branch once you submit forms to them
contact: [email protected])

“Pass-through” donations are illegal; cannot give
money to 501(c)(3) to then pass back to a 501(c)(4)
so tax deduction may be taken
AAUW - Empowering Women Since 1881
Fundraising Issues

IRS - Common Errors We Make

Donated monies may not be carried over from
one tax year to another; if so, donor cannot claim
deduction (note: Oregon branch and IRS problem)
 Must declare in advance where funds will be
used; funds must be directed to the purpose for
which they were raised
AAUW - Empowering Women Since 1881
Fundraising Issues

IRS - Common Errors We Make
Monies collected by branches and given
directly to individuals are not tax-deductible


Local scholarships are not tax-deductible

Only donors can value donated goods

Auction purchases are only a donation if you pay
over fair market value, and only amount paid above
the fair market value is allowed (see Auction handout)
AAUW - Empowering Women Since 1881
AAUW Fundraising Policy
Updating Our Policies
AAUW - Empowering Women Since 1881
AAUW Fundraising Policy

“Guidelines for Branch Fundraising Activities”


Adopted in 1974, revised 1983, 1986, 1989, 1993,
2004, 2007 and 2009 (one-page document)
Fundraising Committee, Finance Committee and
Governance Committee worked on new 6-page policies
for almost a year;
Still a few things to work on, but bulk of updates
complete;
 Passed by AAUW Board in February 2013, in legal review
 Final revisions will be submitted at next board meeting.

AAUW - Empowering Women Since 1881
Finance & Fundraising Policy 402A
Contents








AAUW Branch/State Fundraising Credit
IRS Regulations of Not-for-Profits Regarding
Contributions
Contributions that are Tax-Deductible
Contributions that are NOT Tax-Deductible
Submission of Contributions to AAUW National
Matching Gifts
Limiting of Donations and Fundraising Efforts to AAUW
Direct Mission-Related Programs
Quarterly Reports and Confidentiality
AAUW - Empowering Women Since 1881
Key Issues of Policy Change
VII. Limiting of Donations and Fundraising Efforts to AAUW
Direct Mission-Related Programs
 B.
Funds raised by AAUW-affiliated entities should not
provide financial support to non-AAUW organizations or
charities.
 Funds raised in AAUW’s name should go to AAUW
 AAUW programs need and deserve funding
 Acceptable to pay dues/memberships to direct mission-
related organizations
 Local scholarships, if going to a 501(c)(3) entity, are still
acceptable, but may not be tax-deductible for the donor
AAUW - Empowering Women Since 1881
Key Issues of Policy Change
VII. Limiting of Donations and Fundraising Efforts to AAUW
Direct Mission-Related Programs
 B.
Funds raised by AAUW-affiliated entities should not
provide financial support to non-AAUW organizations or
charities
Suggesting above statement be edited to
read:
Funds raised by AAUW-affiliated entities will only provide
funds to AAUW programs and/or other directly missionrelated 501(c)(3) organizations or charities. Fundraising
for organizations or charities whose missions are not
DIRECTLY related to AAUW’s mission is not acceptable.”
AAUW - Empowering Women Since 1881
Key Issues of Policy change
VII. Limiting of Donations and Fundraising Efforts to
AAUW Direct Mission-Related Programs.
 D. Fundraising for other organizations at AAUW meetings
and events or in AAUW publications is not allowed.
Rationale:
 Members may fundraise for other organizations separately
as individual or as members of other groups
 SUGGEST:
Adding “not directly mission-related”
after organizations
AAUW - Empowering Women Since 1881
New Fundraising Policy
Key Questions

When do changes go into effect?



IRS regulations in effect now, they are ongoing
Recommending January 1, 2014 for AAUW policies
What about in-kind goods and services?
 These are fine for direct mission-related organizations

How can I be sure my branch is in compliance?
 Compliance and Assistance Task Force has been
requested to assist branches
AAUW - Empowering Women Since 1881
The AAUW Funds
Educational Opportunity Fund
Legal Advocacy Fund
Eleanor Roosevelt Fund
Leadership Programs Fund
Public Policy Fund
AAUW Undesignated Fund
AAUW - Empowering Women Since 1881
The AAUW Funds
Thank You for Your Work for
AAUW Funds!
Together, WE do make a Difference
For Women and Girls
AAUW - Empowering Women Since 1881
The AAUW Funds
Showcasing Our
Creative Fundraising Ideas!
AAUW - Empowering Women Since 1881
Creative Fundraising Ideas
Sue Barley, MO & FL
Pam Thiel, WI
Claudia Gray, OR
Judy Horan, CA
Kim Benziger, IL
AAUW - Empowering Women Since 1881
The AAUW Fundraising
Q&A Time
AAUW - Empowering Women Since 1881
The AAUW Fundraising
THANK YOU
for all you do for
AAUW
x
AAUW - Empowering Women Since 1881

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