FUNDRAISING GUIDELINES FOR UNITED STATES TEMPLES, CLUBS AND UNITS

 

Fundraising Guidelines

 

1.       TEMPLE FUNDRAISER WITH ALL PROCEEDS GOING TO THE TEMPLE GENERAL FUND, UNIT and/or CLUB

a.       The Temple must follow Supreme Temple guidelines pertaining to the fundraising activities (as listed in Sections II and III below).

b.      A Temple CANNOT use the tax exemption of the Daughters of the Nile Foundation when conducting a Temple fundraising event with all proceeds going to the Temple general fund, Club or Unit.

c.       If all of the proceeds from the fundraising 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:

d.      Any advertisement must state that the proceeds will benefit the general fund of the Temple/Club/Unit of [Name of Temple] Temple, No. ______, Daughters of the Nile. The name of Shriners Hospitals for Children® may not be used for a Nile fundraising event.

2.       TEMPLE FUNDRAISER WITH A PORTION OR ALL PROCEEDS GOING TO FOUNDATION

a.       The Temple must follow Supreme Temple guidelines pertaining to the fundraising activities (as listed in Sections II and III below.)

b.      If the Temple is conducting a fundraising event, and a portion of the proceeds from the fundraising event is going to either the Convalescent Endowment Fund or the Convalescent Relief Account of the Foundation, then:

                                                               i.            The Temple should use their 501(c)(10) Federal I.D. number (Subordinate Temple ID number).

                                                             ii.            The Temple may 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. 

                                                            iii.            The Temple must give a receipt to the donor showing the amount which is a charitable contribution and is tax deductible to the donor.  The tax ID number of the Foundation is available upon request from the Secretary of the Foundation for use on the receipt to the Donor. (See request form at the end of this page ).

                                                           iv.            Donor contributions made payable to the Daughters of the Nile Foundation may be sent directly to the Foundation for proper receipting.

                                                             v.            A statement that the tax ID number is available is generally sufficient for receipts. 

NOTE: The ‘fair market value’ of the item purchased and/or the cost of the meal is not tax deductible.  The charitable contribution for receipt purposes is the amount over and above the fair market value of any goods or services purchased.

c.       If the Temple is conducting a fundraising event, and all of the proceeds from the fundraising event are going to either the Convalescent Endowment Fund or the Convalescent Relief Account of the Foundation, then:

                                                               i.            The Temple must follow Supreme Temple guidelines pertaining to the fundraising activities (as listed in Sections II and III below).

                                                             ii.            The Temple should use their 501(c)(10) Federal I.D. number (Subordinate Temple ID number).

                                                            iii.            If purchasing food or other items, the Temple may use the tax ID number of the Foundation, which is available upon request from the Secretary of the Foundation.

                                                           iv.            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.

                                                             v.            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 ID number of the Foundation is available upon request from the Secretary of the Foundation for use on the receipt to the Donor.  www.donfdn.org/IDRequest.htm  (Generally a statement that the tax ID number is available is sufficient for receipts.)

NOTE:  The ‘fair market value’ of the item purchased and/or the cost of the meal is not tax deductible.  The charitable contribution for receipt purposes is the amount over and above the fair market value of any goods or services.

d.       When advertising a fundraising event or selling tickets to a fundraising 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:

                                                               i.            The amount of the cost of the event that is a contribution to the Convalescent Endowment Fund or Convalescent Relief Account of the Daughters of the Nile Foundation for the benefit of Shriners Hospitals for Children®;

                                                             ii.            A statement that the ticket is their receipt from the Temple and must be kept by them for their proof of the income tax charitable deduction; and

                                                            iii.            That a copy of the Exemption letter of the Daughters of the Nile Foundation is available upon request.

 

3.       FOUNDATION SPONSORED EVENTS WITH ALL PROCEEDS GOING TO FOUNDATION

a.       The Temple must follow Supreme Temple guidelines pertaining to the Fundraising activities (as listed in Sections II and III below).

b.      In certain rare 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.

c.       If the Temple is conducting a fundraising event in the name of the Foundation, then a Subordinate Temple or other related group must:

d.      Submit a detailed plan to the Foundation Board or appropriate Board committee chairman for approval.  Such plan shall include:

                                                               i.            A detailed outline of the event;

                                                             ii.            Pro forma income and expense projections;

                                                            iii.            Name of event chairman and vice chairman and their qualifications;

                                                           iv.            List of subcommittees together with job descriptions for each committee;

                                                             v.            Date of event;

                                                           vi.            List of funding pledges/sponsors; and

                                                          vii.            List of any possible conflict of interest issues.

e.      Once Foundation Board approval is granted, the event chairman or other designated person must:

                                                               i.            Submit all contracts to the Foundation for review and approval;

                                                             ii.            Receive Foundation Board authorization to open a limited events checking account, if needed; and

                                                            iii.            Submit quarterly progress reports to the Foundation Board or appropriate Foundation Board committee chairman. Such reports shall include:

a.             List of contracts outstanding,

b.            List of income and expenses to date, and

c.             Copies of limit events bank statements.  

f.        Within 45 days after the Foundation Sponsored Event, the general chairman or other designated person must:

                                                               i.            Submit detailed income/expense accounting,

                                                             ii.            Submit copies of all bank statements not previously submitted,

                                                            iii.            Submit final check to the Foundation and close limited events account,

                                                           iv.            Submit copies of invoices/receipts to document all expenditures, and

                                                             v.            If requested by the Foundation Board, submit statements from all vendors stating that all outstanding charges have been paid and all accounts closed.

g.        Submit final bank statement showing limited events account.

4.       All proceeds from any charitable fundraising event which requires the use of the Foundation Tax Exemption Letter of Determination and/or Federal Identification Number MUST be forwarded to the Foundation.

 

      II.            FUNDRAISING GUIDELINES FOR UNITED STATES TEMPLES, CLUBS AND UNITS WHERE ALL FUNDS RAISED BENEFIT ONLY THE TEMPLE, CLUB AND/OR UNIT

 

Every activity shall have factual fundraising information on flyers, tickets, programs, etc., concerning how the net proceeds are to be used. The following example may be used in advertising for events where all funds raised go only to the Temple, Club or Unit:

 

“Proceeds shall go to the General Fund of __________ Temple Number ____ (or Club name and number or Unit name).”

 

Immediately upon completion of any fundraising activity, all proceeds shall be turned in to the Temple, Club or Unit as appropriate. An itemized, financial statement SHALL BE provided to the Temple at the next Stated Session following the conclusion of the Temple activity. If the activity is ongoing or lengthy, a report SHALL BE GIVEN on a regular basis and a completed financial report shall be given upon completion. The Temple Financial Review Committee shall review these records at the time of their annual review and they shall be included in the report to the Supreme Temple.

 

No individual Member shall engage in any charitable, fundraising activity in the name of the Temple, Club or Unit for personal and/or political gain.

 

The use of the Membership Roster of a Temple by another organization for fundraising purposes is strictly prohibited. The use of the Membership Roster for personal gain by a Member is also prohibited.

 

 

 

    III.            ADVERTISING GUIDELINES FOR UNITED STATES TEMPLES, CLUBS AND UNITS WHERE FUNDS RAISED BENEFIT THE DAUGHTERS OF THE NILE FOUNDATION

 

The following example may be used in advertising for events where all or a portion of the funds raised go to the Daughters of the Nile Foundation:

 

“Proceeds (or X% of the proceeds) shall go to the Daughters of the Nile Foundation for the benefit of Shriners Hospitals for Children®.

 

Please note:  Advertisements for Daughters of the Nile events may NOT state that the event is for Shriners Hospitals for Children®.  Shriners Hospitals for Children® is a registered name and may only be used with permission from Shriners International and Shriners Hospitals for Children®.

 

For examples of appropriate donor receipts, please see Guidelines and Receipt Templates

 

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Gifting Incentives

Other ways you can give to the Daughters of the Nile Foundation include naming the Foundation as a beneficiary on your Retirement Accounts or your Annuities; naming the Foundation as a joint tenant, payable on death beneficiary or transferable on death beneficiary on your Certificates of Deposit and Savings Accounts; or establish a Charitable Remainder Trust that benefits the Foundation.

Marketable Securities

Gifts of long-term appreciated securities may include individual stocks, bonds, or shares of mutual funds. Gifts of securities can be made quickly and easily and can enable you to do more with your gift because of the tax benefits.

Wills and Bequests

A bequest to the Daughters of the Nile Foundation Convalescent Endowment Fund will continue supporting Shriners Hospitals for Children® after your death.  Federal estate tax laws encourage charitable bequests by allowing an estate tax deduction for the full value of charitable gifts.  No limit is placed on the amount that can be left to charity and deducted from your estate as a charitable contribution.