Eligibility Criteria
Rationale for Criteria:
1. To expand support for environmental work through payroll deduction fundraising.
2. To enhance the reach and effectiveness of EarthShare New England.
2. To enhance the reach and effectiveness of EarthShare New England.
Every organization applying for membership with EarthShare New England must demonstrate that it:
1. Meets the following requirements:
- 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). Note: The only acceptable basis of accounting under GAAP is the accrual method. Cash basis, modified cash basis and modified accrual basis are not acceptable methods of accounting under 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. The actual percentage of administrative and fundraising expenses is ______%. This percentage has been computed from information on the IRS Form 990 by adding the amount spent on "management and general" (line 14) to "fundraising" (line 15) and dividing the resulting total by "total revenue" (line 12). No other method may be used to calculate this percentage.
- 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. (Revenue from government sources must be computed from the IRS Form 990 by dividing line 1c by line 12.)
- 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.
- 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). Note: The only acceptable basis of accounting under GAAP is the accrual method. Cash basis, modified cash basis and modified accrual basis are not acceptable methods of accounting under 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. The actual percentage of administrative and fundraising expenses is ______%. This percentage has been computed from information on the IRS Form 990 by adding the amount spent on "management and general" (line 14) to "fundraising" (line 15) and dividing the resulting total by "total revenue" (line 12). No other method may be used to calculate this percentage.
- 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. (Revenue from government sources must be computed from the IRS Form 990 by dividing line 1c by line 12.)
- 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.
2. Annually completes audit and files IRS Form 990.
3. Has been in existence for three years prior to applying to the Federation as evidenced by three years’ of IRS Form 990s.
4. Is established as a "permanent" organization (i.e. one whose mission is not limited by the termination of some project or campaign).
5. Is an organization, the primary mission of which is the protection and enhancement of the natural environment or conservation of natural resources (organizations must identify themselves as an "environmental" or "conservation" organization in their formal literature, i.e. annual report, brochures, etc., and must spend more than 50% or more of their budget on environmental or conservation programs).
6. Meets all other requirements for membership with the Federation as set forth in its By-laws, and is committed to working cooperatively and positively with all other EarthShare New England members though they may disagree on organizational policies and environmental issues.
7.Is not a private foundation, private operating foundation or community foundation.
8. Does not advocate illegal direct action.
9. Can and will pay all application and affiliation fees.
10. Agrees to share a minimum of five (5) highly potential access prospects with EarthShare New England prior to acceptance.
11. Agrees to conduct an EarthShare New England workplace campaign if it has more than five (5) FT equivalent employees. Those with fewer five (5) FT equivalent employees are urged to conduct a workplace campaign and workplace campaigns may include other federations in addition to EarthShare New England.
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