Foundation Fundraising Manual_DRAFT

Jack and Jill Foundation Chapter Fundraising & Charitable Compliance Manual

NEW GOVERNING DOCUMENT

DRAFT 2026 VERSION

March 2026

I. Purpose of This Manual This manual establishes the official policies, procedures, and operational guidelines governing fundraising activities conducted by Jack and Jill of America, Inc. Chapters in support of the Jack and Jill Foundation.

The objectives of this manual are to: • Protect the Foundation’s 501(c)(3) charitable status • Ensure IRS compliance and financial transparency • Provide consistent national fundraising procedures • Clarify the operational roles of Chapters and Foundation staff • Standardize the use of the Foundation’s fundraising platform and reporting processes This manual replaces the 2019 Fundraising Code and Guidelines and reflects the Foundation’s (current) fundraising infrastructure and governance practices.

II. Organizational Structure and Roles Jack and Jill of America Foundation The Foundation is the 501(c)(3) public charity responsible for: • Receiving charitable donations • Issuing tax-deductible gift acknowledgements • Managing charitable funds • Disbursing grants and pass-thru funds • Ensuring regulatory compliance The Foundation manages the national fundraising infrastructure used by Jack and Jill of America Chapters.

Jack and Jill of America, Inc. Chapters Chapters organize charitable fundraising activities that support: • Jack and Jill Foundation and its charitable mission • Approved charitable organizations aligned with Foundation priorities (education, health/wellness and family stabilization programs).

Chapters may not receive charitable donations directly unless those funds are processed through the Foundation.

Foundation Staff Responsibilities

Executive Director Provides oversight of: • fundraising compliance • donor stewardship • chapter support • operational management Finance Department (Full-Time bookkeeper needed to support CFO and PT Bookkeeper) Responsible for: • reconciliation of charitable donations • financial reporting • processing pass-thru disbursements • maintaining donor records Administrative Office Responsible for: • depositing checks *supporting chapter with Giveffect campaigns • maintaining W9 records • issuing acknowledgement letters • coordinating reporting with chapters Development (New Position – otherwise it’s the Executive Director) Responsible for: • • • • • • •

donor engagement (completing invoices, responding to questions, Benevity reports or 3rd party matching gifts) sponsorship relationships fundraising strategy fundraising education charitable grant administration impact reporting programmatic alignment

III. Approved Fundraising Activities

Chapters may conduct fundraising activities that support charitable purposes aligned with the Foundation’s mission.

Examples include: • Galas and ticketed events • Sponsorship campaigns • Community fundraising events • Corporate partnerships • Peer-to-peer fundraising • Online fundraising campaigns All fundraising activities must: • clearly disclose the charitable beneficiary • comply with IRS regulations • follow Foundation approval procedures IV. Required Fundraising Platform The Foundation utilizes Giveffect as its official fundraising platform.

All charitable fundraising campaigns must be managed through Giveffect when possible.

Giveffect provides: • donor tracking • tax receipt generation • event management • chapter reporting • financial reports Benefits include: • transparency • donor accountability • centralized reporting • improved operational efficiency Chapters should coordinate with the Foundation office when establishing fundraising campaigns after the campaign has been approved by the Member-At-Large. Flyers must include required disclosures. Approval of the fundraising campaign are done weekly (if there are any missing elements, it will delay the approval of the fundraising campaign).

V. Financial Compliance and IRS Requirements Charitable Donations A donation is tax-deductible only when: • the contribution is made to a 501(c)(3) organization • the donor receives no goods or services of equal value The Foundation is the only entity authorized to issue charitable receipts.

Ticketed Events Event tickets on the fundraising campaign must disclose: • total ticket price • fair market value of goods/services received • tax-deductible portion (overhead cost) Example: Ticket price: $200 (Quid Pro Quo) Meal/Entertainment value: $75 Tax deductible portion: $125 Sponsorships Two categories exist: Charitable Sponsorship Eligible for tax deduction when no significant marketing benefit is provided.

Marketing Sponsorship Considered advertising and not tax-deductible.

Pass-thru Funds Pass-thru funds are charitable donations received through Foundation approved fundraising events.

Process: 1. Donations are received by the Foundation 1. Online contributions are received by the Foundation 5-10 business days after the donor submits on the Giveffect Platform.

2. Checks are deposited by the next business day of receipt.

3. Corporate Matching Gifts are done through a 3rd Party (Paypal, Benevity) and can take up to 30 days to be received 4. Donor Advised Funds (DAF – Fidelity, Charles Schawb) does not always identify the chapter name or fundraiser – Foundation does not have access to Jack and Jill member database (privacy policy).

2. The Foundation records the donation in our CRM and QBs system(s) 3. Donor acknowledgement letters are issued 1. Tax receipts are received immediately from the Giveffect platform 2. Letters are sent per IRS rules to donors that give $250 or more from the address on the check 3. DAF contributions are advised not to send tax receipts because the donor receives it from the DAF. 4. The Foundation retains a small administrative fee (5%) 5. Remaining funds are disbursed to the Chapter for charitable distribution – after the submission of the charitable remittance form Pass-through funds cannot be used for Chapter operations.

VI. Prohibited Fundraising Activities The following activities are not permitted as charitable fundraisers: • raffles • games of chance • bingo or gambling activities • fundraising for individual members • fundraising for Chapter operating expenses • fundraising for teen conference participation • fundraising benefiting private individuals These activities may jeopardize the Foundation’s tax-exempt status.

VII. Stewardship & Compliance Chapters should maintain transparency by:

•clearly stating the beneficiary organization • acknowledging contributions appropriately (chapters cannot issue charitable tax receipts) • providing accurate fundraising reporting • ensuring funds are used for the stated purpose ○ Following governance compliance issued by Jack and Jill of America, Inc. The Foundation maintains official donor records.

VIII. Reporting and Accountability Chapters must maintain records of: • fundraising revenue • event expenses • charitable disbursements Chapters must coordinate with the Foundation to ensure accurate reporting and compliance.

2. FOUNDATION-FOCUSED FUNDRAISING WORKFLOW DIAGRAM DONOR │ │ Donation / Ticket Purchase │ ▼ FOUNDATION PLATFORM (Giveffect) -- -- Stripe (merchant account) │ │ │ │- takes 7-10 business days to receive Donation Reconciled │ Report Sent to Chapter │ Remittance Form Submitted

│ ▼ Pass Thru Funds Remitted back to the Chapter (95% - minus any merchant fees not covered by the donor) │ Fundraiser Complete Responsibilities of Foundation Staff FOUNDATION ADMINISTRATIVE OFFICE • Deposit checks • Maintain donor records (within CRM/Giveffect) • Process W9s │ ▼ FOUNDATION FINANCE • Reconcile donations • Track fundraiser revenue • Record charitable gifts │ ▼ DONOR ACKNOWLEDGEMENT • IRS compliant receipt issued │ ▼ PASS-THRU PROCESS • Foundation retains admin fee • Remaining funds allocated │ ▼ CHARITABLE DISBURSEMENT • Chapter charitable giving • Foundation grantmaking 3. CHAPTER FUNDRAISING TRAINING GUIDE Chapter Fundraising Overview Step 1

Plan your fundraising event.

Questions to ask: • What cause will benefit?

• Is the activity IRS compliant?

• Does the event align with Foundation priorities?

Step 2 Coordinate with the Foundation.

The Foundation assists with: • platform setup • donor tracking • compliance guidance Step 3 Launch the fundraiser.

Use: • Giveffect campaign pages • ticketing tools • sponsorship outreach Step 4 Receive donations.

Donations may occur through: • online donations • event tickets • corporate sponsorships • checks payable to the Foundation Step 5 Foundation Processing The Foundation will:

• deposit donations • reconcile revenue • issue donor acknowledgements

Step 6 Pass-Through Disbursement Funds are returned to the Chapter for charitable distribution after processing.