FUND RAISING GUIDELINES FOR SUBORDINATE TEMPLES
I. TEMPLE FUND RAISER WITH ALL PROCEEDS GOING TO THE TEMPLE
A Temple CAN NOT use the tax exemption of the Nile Foundation when conducting a Temple fund raising event.
If all of the proceeds from the fund raising event are going to the Temple and none of the proceeds are going to either the Convalescent Endowment Fund or the Convalescent Relief Account of the Foundation then:
The Temple cannot advertise that the contribution is a tax deductible charitable contribution by the donor.
II. TEMPLE FUND RAISER WITH PORTION OR ALL PROCEEDS GOING TO FOUNDATION
A Temple CAN use the tax exemption of the Nile Foundation when conducting a Temple fund raising event to benefit the Convalescent Endowment Fund and/or the Convalescent Relief Account.
A. If the Temple is conducting a fund raising event, and only a portion of the proceeds from the fund raising event are going to either the Convalescent Endowment Fund or the Convalescent Relief Account of the Foundation, then:
1. The Temple must follow Supreme Temple Bylaws pertaining to the fund raising activities.
2. The Temple should use their 501(c)(10) Federal I.D. number as they have done in the past.
3. The Temple can advertise and in the advertisement the Temple must state to the donor that the amount of the contribution going to the Convalescent Endowment Fund or the Convalescent Relief Account of the Foundation is tax deductible and the amount of the contribution that is going to the Temple, or represents the value of the meal or item purchased, is not tax deductible.
4. The Temple must give a receipt to the donor showing the amount which is a charitable contribution that is tax deductible to the donor. The tax I.D. number of the Foundation is available upon request from the Secretary of the Foundation for use on the receipt to the Donor. Submit a request
B. If the Temple is conducting a fund raising event, and all of the proceeds from the fund raising event are going to either the Convalescent Endowment Fund or the Convalescent Relief Account of the Foundation, then:
1. The Temple must follow Supreme Temple Bylaws pertaining to the fund raising activities.
2. The Temple should use their 501(c)(10) Federal I.D. number as they have done in the past.
3. If purchasing food or other items, the Temple may use the tax I.D. number of the Foundation, which is available upon request from the Secretary of the Foundation.
4. The Temple can advertise and in the advertisement the Temple must state to the donor that the amount of the contribution going to the Convalescent Endowment Fund or the Convalescent Relief Account of the Foundation is tax deductible and the amount of the contribution that represents the value of the meal or item purchased, is not tax deductible.
5. The Temple must give a receipt to the donor showing the amount which is a charitable contribution that is tax deductible to the donor. The tax I.D. number of the Foundation is available upon request from the Secretary of the Foundation for use on the receipt to the Donor. Submit a request
C. When advertising a fund raising event or selling tickets to a fund raising event where a portion or all of the proceeds are going to either the Convalescent Endowment Fund or the Convalescent Relief Account of the Foundation, the Temple must include in the advertisement or on the ticket the following:
1. The amount of the cost of the event that is a contribution to the CEF or CRA of the Daughters of the Nile Foundation.
2. That a copy of the Exemption letter of the Daughters of the Nile Foundation is available upon request.
3. A statement that the ticket is the donor's receipt from the Temple and must be kept by them for their proof of the income tax charitable deduction.
Sample Tax Receipts (WORD format) Sample Tax Receipts (PDF format)
III. FOUNDATION SPONSORED EVENTS WITH ALL PROCEEDS GOING TO FOUNDATION
In certain instances, it may be beneficial for a subordinate temple or other related group to host a Foundation Sponsored Event, bypassing the local temple and handling all income and expenses directly through the Foundation.
If the Temple is conducting a fund raising event in the name of the Foundation, then, in addition to abiding by the fund raising guidelines as defined in The Supreme Temple Bylaws where applicable, a Subordinate Temple or other related group must:
A. Submit a detailed plan to the Foundation Board or appropriate Board committee chairman for approval. Such plan shall include:
1. A detailed outline of the event.
2. Pro forma income and expense projections.
3. Name of event chairman and vice chairman and their qualifications.
4. List of subcommittees together with job descriptions for each committee.
5. Date of event.
6. List of funding pledges/sponsors.
7. List of any possible conflict of interest issues.
B. Once Board approval is granted, the event chairman or other designated person must:
1. Submit all contracts to the Foundation for review and approval.
2. Receive Board authorization to open a limited events checking account, if needed.
3. Submit quarterly progress reports to the Foundation Board or appropriate Board committee chairman. Such reports shall include:
a. List of contracts outstanding.
b. List of income and expenses to date.
c. Copies of limit events bank statements.
4. Within 45 days after the Foundation Sponsored Event, the general chairman or other designated person must:
a. Submit detailed income/expense accounting.
b. Submit copies of all bank statements not previously submitted.
c. Submit final check to the Foundation and close limited events account.
d. Submit copies of invoices/receipts to document all expenditures
e. If requested by the Foundation Board, submit statements from all vendors stating that all outstanding charges have been paid and all accounts closed.
5. Submit final bank statement showing limited events account closed if not included in 4) b).