Fundraising for Funds Held at The Greater Tacoma Community Foundation
 Policies and Guidelines

Thank you for establishing a fund with The Greater Tacoma Community Foundation.  

We developed these policies and guidelines to help secure a successful outcome for both you and the Foundation and to ensure that the Foundation meets all federal, state and local legal requirements.

Occasionally groups want to increase the visibility of a particular fund at the Foundation by undertaking some form of marketing, promotion or fundraising.  This might take the form of brochures, newsletter articles, posters, information sessions, a request of money through an appeal letter to friends and associates, or events such as golf tournaments, auctions or dinners. 

The Foundation is unable to assist you directly in your fundraising, however we have provided an information toolkit to help you raise money for your endowment.

There are three ways that you may promote your fund at the Foundation:

1.)  Direct, Tax-Deductible Gifts to the Fund

You may promote your fund using various forms of “passive” marketing through, for example, newsletter articles, brochures, posters, information sessions, or a request of money through an appeal letter to friends and associates.

In response to those marketing efforts, a donor may make a gift directly to your fund.  In that case, he/she should make their check payable directly to The Greater Tacoma Community Foundation, with the name of the fund in the “memo” line, and send it directly to the Foundation (gifts of appreciated assets and credit card gifts made directly to the Foundation are also accepted).  The Foundation will send the donor a gift acknowledgement letter, copied to your organization, indicating that the gift is tax deductible.

The Foundation must approve in advance all written or spoken materials related to solicitations to promote your fund, including newsletter articles, letterhead, brochures, website content and media announcements.  Requirements include:

• All materials and logos must state clearly that your fund is “a component fund of The Greater Tacoma Community Foundation.” 
• Washington state law requires that you clearly and conspicuously disclose: 
  • The name of the individual making the solicitation;
  • The identity of the charitable organization and the city of the principal place of business of the charitable organization (in this case, The Greater Tacoma Community Foundation, Tacoma, Washington);
  • If requested by the prospective donor, the published number in the office of the Washington Secretary of State, (800) 332-GIVE, for the donor to obtain additional financial disclosure information. 
• If contributors are allowed to use credit cards for payment, a statement that; "Your credit card purchase will be listed on your statement as a charge by The Greater Tacoma Community Foundation," must be placed close to the location for the credit card number and expiration date.

2.)  Independent Fundraising by an Exempt Organization

If your group is a charitable 501(c)(3) organization with a fund at the Foundation, you can make a gift of the proceeds from an event or solicitation that is sponsored by and for the benefit of your organization.  Your organization issues your own acknowledgement letters, and the donors receive a charitable tax deduction for their gifts because you have your own charitable tax-exempt status.  If publicly stating that the proceeds will be deposited into a fund at the Foundation, all printed and spoken material must clearly state that the fund is “a component fund of The Greater Tacoma Community Foundation.”

3.)  Independent Fundraising by an Individual or Non-Exempt Organization

The Greater Tacoma Community Foundation is unable to assist with any kind of public fundraising event that relies upon the use of the Foundation’s tax-exempt status in order to offer contributors a charitable tax deduction for their participation.  However, you can make a gift to your fund from the proceeds of an event/solicitation for which donors are not offered a charitable tax deduction.

You may conduct fundraising without the endorsement or involvement of the Foundation.  Generally, you or your group plans and executes the fundraiser (for example: dinners; golf tournaments; walk-a-thons; auctions; sales of products or services; or requests for money from individuals or organizations through mailings, newsletters, advertisements or oral solicitations) and makes one lump sum donation (net of expenses) to your component fund at The Greater Tacoma Community Foundation.  Unless your event is sponsored by another tax-exempt nonprofit organization which accepts and acknowledges the contributions, the donor may not take a charitable tax deduction for the contribution.

Additional Guidelines Applicable to Non-tax-deductible Fundraising

• If publicly stating that the net proceeds will be deposited into a fund at the Foundation, all printed and spoken material must clearly state that the fund is “a component fund of The Greater Tacoma Community Foundation.” 
• You may not use The Greater Tacoma Community Foundation’s tax-exempt number in connection with the event.  Contributions made as a result of your event/solicitation will not qualify as a tax-deductible charitable gift to the Foundation.  (Contributions to a fundraiser are only tax deductible when they are received and acknowledged directly by a qualified nonprofit organization.)   
• You are responsible for obtaining and paying for any necessary insurance, permits, licenses, approvals, etc.  Events or activities that include raffles or other games of chance are regulated by state and local governments and must be specifically reviewed and authorized by the appropriate branch of government.   
• Fundraising events often require certificates of insurance or signed contracts.  When events are sponsored independent of the Foundation, the name of the Foundation or the fund must not appear on any contract or agreement.  (Note: volunteers may not sign contracts obligating The Greater Tacoma Community Foundation.) 
• Individual participants in your event (ticket purchasers, sponsors, golf players, etc.) make their payments to the organizing individual or group, not to The Greater Tacoma Community Foundation or the fund.  You may record contributors’ names and addresses and may provide a courtesy acknowledgement.  The acknowledgement letter must not include any language stating that the letter serves as an official receipt for IRS purposes or include any reference to tax deductibility or to the contribution being made to The Greater Tacoma Community Foundation or to the fund.  
• You pay expenses and send the net proceeds of the fundraiser to The Greater Tacoma Community Foundation for addition to your fund.  The Foundation records the gift as coming from your organization. 

If you have questions about these policies, please contact The Greater Tacoma Community Foundation at 253.383.5622.