Meets the following Combined Federal Campaign (CFC) requirements:
• It provided or conducted real services, benefits, assistance, or program activities in 15 or more different states over the three-year period immediately preceding the start of the campaign application year. Or, it provided or conducted real services, benefits, assistance, or program activities in a foreign country over the three-year period immediately preceding the start of the campaign application year.
• The Internal Revenue Service (IRS) recognizes the applicant organization as one which is tax-exempt under 26 U.S.C. 501(c)(3) and to which contributions are tax deductible pursuant to 26 U.S.C. 170.
• The expenses of the applicant organization connected with lobbying and all attempts to influence voting or legislation at the local, State or Federal level would classify it as a tax-exempt agency under 26 U.S.C. 501(h). Or, the applicant organization does not engage in lobbying nor does it attempt to influence voting or legislation at the local, state or Federal level.
• It is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare.
• It accounts for its funds in accordance with generally accepted accounting principles (GAAP).
• It was audited in accordance with generally accepted auditing standards (GAAS) by an independent certified public accountant in the immediately preceding year.
• It has spent 25% or less of its total support and revenue on administrative and fundraising expenses during the year covered by the submitted IRS Form 990.
• If the organization's overhead exceeds 25%, it must provide Earth Share an explanation of the organization's management, general, and fundraising expenses and a formal plan to reduce these expenses to 25% or less of its total support and revenues.
• It has an active and responsible governing body, whose members have no material conflict of interest and a majority of which serve without compensation, directs the organization named in this application.
• It conducts publicity and promotional activities based upon its actual program and operations, that these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims.
• It effectively uses the funds contributed by federal personnel for its announced purposes.
• It is chartered/incorporated under a governmental entity.
• It has in the preceding year received no more than 80 percent of its total support and revenues from government sources.
• It prepares and makes available to the public an annual report that includes a full description of the organization's activities and supporting services and identifies its directors/governing body and chief administrative personnel.
