Girl Scouts San Diego
Fund Development Policies
Funding Girl Scouts, San Diego-Imperial Council, Inc. (Girl Scouts San Diego) through donations, contributions and other fund development activities is integral to our mission to build girls of courage, confidence and character who make the world a better place. The Board of Directors acknowledges its legal and ethical responsibilities to develop the financial resources necessary to provide financial independence and stability for Girl Scouts San Diego. This fund development policy establishes the conduct of the Board’s fiduciary stewardship of contributed income and will be periodically reviewed.
Acknowledgment of responsibilities as a public charity
Legal basis for council action
Girl Scouts San Diego is incorporated in the State of California as a public charity and qualifies under the Internal Revenue Code as a 501(c) (3) organization, exempt from federal income tax and able to offer tax deductions for qualifying donations as provided for by the IRS code. The council has benefits under the law, including the right to solicit and have active support and voluntary contributions from individuals, corporations, foundations, government, and federated funding organizations, among others. Good relations between each of these parties and the council are essential to the financial independence and stability of the organization. Fund development is the process by which public support, as defined by the Internal Revenue Code, is obtained through voluntary contributions to the organization.
All voluntary contributions, intended to benefit Girl Scouting in Girl Scouts San Diego’s jurisdiction, regardless of value, form, or designated use, shall be made only to Girl Scouts San Diego. Incorporated as a public charity and designated as a 501(c)(3) organization, the council is the only entity to which tax-deductible contributions may be made. Any tax deduction available to a donor is determined by the federal Internal Revenue Code.
State and local laws governing fund development
The council will, at all times, fulfill its obligations to comply fully with the applicable state and local laws of the council’s jurisdiction.
Tax laws and public reporting requirements
The council will, at all times, fulfill its obligations to comply fully with applicable tax laws and public reporting requirements. Members and donors shall have full disclosure of the financial operations of the council through access to the organization’s IRS Form 990 and its audited financial reports, as required by law.
- Legal basis for council action
Acknowledgment of responsibilities as a Girl Scout council
Fund development ethics
All fund development programs, activities and methodologies, undertaken by Girl Scouts San Diego, will reflect the values of the Girl Scout Promise and Law and will adhere to federal and state laws and regulations and ethical standards.
Adult responsibility for fund development
Fundraising or fund development to support the council is the responsibility of adults and not the responsibility of the girls. Girls may provide support to those efforts through voluntary service or voluntary designation of their troop funds.
Control of funds and other assets
All money raised and other money or assets received in the name of and for the benefit of Girl Scouting must be authorized by Girl Scouts San Diego and used exclusively for the purposes of Girl Scouting. Such monies and other assets become the property of and are administered by Girl Scouts San Diego. Such assets are not the property of individuals, troops, service units, clusters or regions within Girl Scouts San Diego.
Use of Girl Scouts San Diego name for fundraising by others
Use of the council's name for any fundraising purpose by any person, organization or entity other than Girl Scouts San Diego shall require prior written approval of the Chief Executive Officer or Chief Operating Officer. The policies of Girl Scouts of the U.S.A. shall act as a guide for entering into joint fundraising ventures where there is no implied endorsement or selling of unapproved products.
- Fund development ethics
Roles and responsibilities for fund development
Board of Directors
The Board holds authority and stewardship responsibility for establishing council fund development policy and for the provision of resources necessary to undertake fund development, for all forms of contributions received, for investment and management of all funds raised, and for disbursement of contribution revenues in exclusive support of the purpose of Girl Scouts San Diego. Board members provide leadership to the organization’s fund development through their own personal gifts, through their solicitation of others, and through obtaining access for others to solicit.
Fund Development Committee
The Fund Development Committee is charged with reviewing and recommending fund development policies for approval by the Board of Directors.
The role of volunteers
Active volunteer participation in the fund development program is essential to its success. The council will define roles of volunteers with respect to various fund development activities, including, for example, level of responsibility, period of service, reporting relationships, staff support, and other details as required.
The role of the Chief Executive Officer
The Chief Executive Officer (CEO) is an active partner with the Board of Directors in fund development, including active solicitation. The CEO integrates fund development into all aspects of council operations. The CEO also provides action steps in the annual operating plan, in accordance with the council’s fund development plan, for the fulfillment of these responsibilities.
Fund Development department
The Chief Development Officer is responsible for overall management of all fundraising activities. Professional and support staff will provide guidance and assistance to fundraising volunteers and activities, will acknowledge all gifts in accordance with IRS regulations, will maintain donor records and recognitions, and will provide records to support the deposit and accounting for all gifts received and, if restricted, for their use. The Chief Development Officer will provide information to the Chief Executive Officer and to the Board for use in monitoring and evaluating income streams. The Chief Development Officer will work with the Chief Financial Officer to establish adequate internal controls and procedures for accounting for and reconciling all donated funds and will ensure regular reconciliation of fund development and finance records.
Fund development at the troop or service unit level
Troops and service units have opportunities to raise funds for their activities through the Girl Scout Cookie Program and fall product program. Any fund raising (direct solicitation for funds) or requests for in-kind gifts must be approved by the Fund Development department. When there is any doubt about the appropriateness of a solicitation, the Chief Development Officer will consult with the Chief Financial Officer before accepting a gift. Adequate documentation will be maintained by the Fund Development Department to ensure that funds raised for troops and service units will be used in a manner that is consistent with the goals of Girl Scouting.
- Board of Directors
Gifts to the council
Refusal of gifts
Chief Executive Officer and the Chief Financial Officer have the right to refuse gifts or contributions that do not enhance, promote, and ensure the purpose of Girl Scouting and the long-range financial viability of the council.
Types of gifts
The council may accept monetary gifts in the form of cash, checks, money orders, charges to approved credit cards, and non-monetary gifts. Non-monetary gifts are gifts such as stocks, bonds and securities, real property, personal property, gifts-in-kind, royalties, copyrights and trademark rights, trusts, wills, annuities and insurance policies naming Girl Scouts San Diego as a beneficiary in whole or in part. All types of non-monetary gifts must be approved by the Chief Financial Officer or Chief Development Officer prior to acceptance.
Unrestricted and restricted gifts
Gifts with no stipulations by the donor are unrestricted. Gifts with purpose, time, or geography limitations or any combination of these stipulated by the donor are restricted and may be used only as stipulated. Restricted gifts are of two types: permanently restricted and temporarily restricted.
- Permanently restricted gifts have principal that is never spent, only invested. Earnings from these investments, i.e., dividends or interest or both and capital gains (either realized or unrealized), are either temporarily restricted or unrestricted as determined by the donor or by the Uniform Prudent Management of Institutional Fund Act (UPMIFA) guidelines.
Temporarily restricted gifts are to be spent subject
to time, purpose or geographic restrictions, or any
combination of these, as stipulated by the donor. Girl
Scouts San Diego accepts donor restrictions that are tied to
council priorities as set forth in plans, program
initiatives and/or capital improvement projects. If a donor
wishes to make a gift restricted to other council activities
or levels, acceptance of the gift and its stipulations must
be compatible with the current strategic plan. Should the
council’s strategic priorities change over time, restricted
gifts can be reallocated to the best of the donor’s
intention as determined by the Chief Executive Officer in
consultation with the Chief Financial Officer, to the extent
allowed by law and with the consent of the donor.
The council will make every effort to maximize unrestricted gifts and to educate donors as to their importance.
Gifts may be received in the form of "in memory of,” “in honor of,” or “on the occasion of.” Unless their use or timing is stipulated by the donor, or by the person or family named, they shall be considered unrestricted gifts.
Gifts in trust and other planned gift with contractual obligations
The council may accept gifts in trust and other planned gifts. Acceptance of a gift in trust or other planned gift and its contractual obligations requires a Board of Directors’ approval. Prior to the Board decision, the Fund Development Committee will review and make recommendations to the Board whenever there is any question about the council’s ability to perform according to the contract. The Chief Financial Officer will bring to the Fund Development Committee’s attention any such gifts requiring review and, when necessary, that review will include consultation with the council’s legal and financial advisors. If the Fund Development Committee feels it is necessary to protect the interests of both the donor and the council, the Fund Development Committee will seek independent legal and financial review.
Legacies and bequests
A donor may arrange in a will or other instrument, such as an insurance policy or annuity, that Girl Scouts San Diego be designated as a beneficiary to receive a gift from the donor’s estate. If the gift is restricted, the provisions of policy section IV-3 will determine whether the council will accept the gift.
The council may accept gifts of products or services when:
- the form of the gift can be of immediate use by the council; and
- approved by the Chief Financial Officer or the Chief Development Officer; and
- acceptance of the product
or service will not involve:
- financial commitments by the council in excess of budgeted items; or
- other obligations disproportionate to the usefulness of the gift.
Gifts of property may be personal property or real property.
Personal property, such as art, vehicles, sailboats,
equipment, etc., may be accepted when the property can be
immediately sold or the property can be used in keeping with
the purpose of the organization. Any proposed donation of
personal property shall be reviewed by the Chief Financial
Officer or the Chief Development Officer prior to its
acceptance. All gifts of personal property with donor-stated
value in excess of $5000 or other such limit as may be
defined in the Internal Revenue Code will normally be
appraised by a certified professional appraiser, at the
expense of the donor, and a copy of the appraisal must
accompany the gift. The gift value shall be the appraised
value at the time of the gift.
Real property in the form of a residence, business,
commercial building, undeveloped land, etc., may be accepted
if the property can be sold or the property can be used in
keeping with the purpose of the council. Acceptance of real
property requires Board approval after review and
recommendation of the Board Executive Committee and Fund
Development Committee. Acting with legal and other
appropriate advisers, the Board Executive Committee and Fund
Development Committee review includes a review of the
results of a due diligence search and other site
investigations and review of the council’s long-range
property and financial plans. Unless otherwise approved by
the Board, expenses arising from all investigations leading
to the acceptance of a gift of real property are the sole
responsibility of the donor. The council will notify the
donor for approval, prior to incurring expenses. All gifts
of real property must be appraised by a certified
professional appraiser, also at the expense of the donor
(unless otherwise approved by the Board), and a copy of the
appraisal must accompany the gift. The gift value shall be
the appraised value at the time of the gift. If a gift of
personal or real property is restricted, the provisions of
policy section IV-3 will also apply.
- Personal property, such as art, vehicles, sailboats, equipment, etc., may be accepted when the property can be immediately sold or the property can be used in keeping with the purpose of the organization. Any proposed donation of personal property shall be reviewed by the Chief Financial Officer or the Chief Development Officer prior to its acceptance. All gifts of personal property with donor-stated value in excess of $5000 or other such limit as may be defined in the Internal Revenue Code will normally be appraised by a certified professional appraiser, at the expense of the donor, and a copy of the appraisal must accompany the gift. The gift value shall be the appraised value at the time of the gift.
Appraisal rules and procedures
Current IRS regulations will be observed when calculating the charitable contribution deduction value of gifts with the understanding that it is the donor’s responsibility to obtain appraisals for tax purposes to the extent required by the Internal Revenue Code. Regulations in effect at the time of the adoption of this policy do not require the council to include a dollar amount in acknowledgments of non-cash gifts and the council has no obligation to and will not place a value on the donation even when an appraisal is obtained.
- Refusal of gifts
Commitment to Our Donors
When evaluating an intended gift, the donors’ written wishes will be considered to the extent possible, so long as their intended use of funds is in keeping with the purpose of Girl Scouting and is consistent with the policies and priorities of the council. The Board of Directors shall be ultimately responsible for resolving conflicts between donor wishes and approved priorities and the established Girl Scouts San Diego programs.
Formal recognition of Girl Scouts San Diego donors shall include methods of recognition that show appreciation to the donor, provide opportunities for public acknowledgment, and enhance the image of Girl Scouting. Gift levels and corresponding recognitions are developed by the Chief Development Officer. Recognition for Girl Scouts San Diego fund development volunteers will follow council guidelines for adult recognitions.
All gifts, regardless of value, form, or stipulations, shall be acknowledged by Girl Scouts San Diego with official correspondence sent within 10 days of the gift being received. Acknowledgment represents to the donor: acceptance of the gift along with its restriction(s) (if any), notice of what goods and services were or were not received in exchange for the gift, and may also serve the donor as evidence to substantiate a possible tax deduction. Acknowledgements also adhere to legal requirements regarding vehicles (providing a completed IRS Form 1099-C to the donor within 30 days of the gift) and special events (determining the Fair Market Value of the event and to informing the participants of the amount of the contributed portion).
Girl Scouts San Diego will respect a donor’s wish to remain anonymous. In the absence of such stipulation, the Council retains the right to determine all publicity related to a gift.
The Council will maintain confidentiality concerning contributions, gift records, prospect information, other donor data, and donor acknowledgments to ensure that this information is used on a need-to-know-basis only for the support of Girl Scouts. Unless otherwise directed, we will not share, trade nor will we sell our donors' names or personal information with any other entity, nor send mailings to our donors on behalf of other organizations.
- Donor Intent