Objectives. The objectives of this policy relating to campaigns for charitable payroll deductions is to maintain a non-public form through which employees may make charitable donations that imposes minimal administrative and financial burdens on the school district that avoids disruption in the work place. It is also the purpose of this policy to avoid the reality and appearance that school district resources are being used to aid fund raising for groups that are substantially involved in political activity, advocacy or public policy or lobbying.
Eligible Groups. Any voluntarily charitable federation may be considered for participation in a charitable payroll deduction campaign if it meets all of the following requirements:
- Be a non-profit, tax exempt organization described in section 501(a) and section 501(c)(3) of the Internal Revenue Code.
- Require that all of its member organizations be a non-profit tax exempt organization described in section 501(a) and section 501(c)(3) of the Internal Revenue Code.
- Shall not have a primary mission of seeking to influence the outcome of elections or the determination of the public policy through political activity or advocacy, lobbying or litigation.
- Make available to the general public and school district upon request an annual financial report which is prepared by an independent certified public accountant.
- Provide an annual report to the school district and to the general public detailing the activities of the federation.
- Operate in accordance with school district policies regarding non-discrimination in both employment and distribution of funds
- Submit written designation forms indication that ten school district employees request participation of the federation in the charitable payroll deduction campaign. However, any federation approved prior to the adoption of this policy shall not be required to comply with this requirement as long as all other requirements are met for the federation.
- Maintain a minimum participation each year of ten school district employees that have actually contributed to the federation through charitable payroll deductions.
- File complete applications with all of the required information and documentation by July 15 preceding the solicitation period which shall be between September 1 through November 30 as determined by the superintendent or designee.
Number of Groups. To minimize the administrative burdens on the school district and to minimize workplace disruption, a maximum of three (3) eligible federations shall be approved to campaign for employee payroll deductions. Once a federation has been approved, that federation may continue its campaign until such time as its approval is terminated. Qualified federations will be approved for participation on a first come, first served basis.
Applying for Participation. Any voluntary charitable federation eligible to participate in the school district’s charitable payroll deduction campaign must provide the following information to the superintendent or designee:
- Verification that the federation and all of its member organizations qualify for tax exempt status described in section 501(a) and section 501(c)(3) of the Internal Revenue Code.
- A statement regarding the extent to which the federation and its member organizations spend their resources attempting to influence the outcome of elections or the determination of public policy through political activity or advocacy, lobbying or litigation.
- A description of the purposes, goals, and functions of the federation and its member organizations including a description of the programs or services supported by those members organizations.
- A statement of the percentage of donations that go to administrative and overhead costs.
- A copy of the most recent annual financial report prepared by an independent certified public accountant.
- A statement of its nondiscrimination policies relating to employment and distribution of funds.
Based on the information provided, the superintendent or designee shall make a determination in a timely manner whether the applying federation meets the objectives and criteria set forth in the charitable payroll deduction campaign and shall be allowed to conduct a campaign in the school district for charitable payroll deductions.
Termination of Participation. Once approved for participation, any federation may be subsequently disqualified from participation in the annual campaign by the superintendent or designee for any of the following reasons:
- Failure to maintain a minimum participation of ten school district employees.
- Failure to comply with any of the terms and conditions of this policy and its eligibility requirements.
- Filing an application for participation in a campaign which contains false or misleading information.
The superintendent shall promptly send notice of disqualification to the disqualified federation stating the reason for disqualification.
Any federation disqualified from further participation in the campaign shall have any further payment of contributions to it terminated by the school district.
Request for Reconsideration. A federation which has been denied participation or whose participation has been terminated will be allowed ten (10) calendar days following the date of the notice of denial or termination to file a written request for reconsideration with the superintendent. The superintendent shall notify the federation of the final decision within ten (10) calendar days following the receipt of the request. The superintendent’s decision shall be considered final.
Work Site Solicitation. No federation shall solicit support or contributions from school district employees at any school district work site. Work site solicitations for support or contributions shall be limited to appropriate flyers through employee mailboxes unless other methods are approved by the superintendent.
Employee Participation. The superintendent will distribute or arrange for distribution of annual pledge authorization forms to all employees. Annual pledge authorization forms will be required from all participating employees. Each participating employee’s authorization form shall be delivered to the payroll department to substantiate payroll deduction. However, the school district is not liable for any failure to withhold.
Any employee wishing to terminate his or her payroll deductions for charitable contributions shall give thirty (30) calendar days prior notice in writing to the payroll department. Upon receipt of such notice, the school district shall terminate further payroll deductions from such employee’s compensation without prior notice to or the consent of any affected federation. The school district shall have no responsibility to enforce, or any liability for failing to enforce, the pledge of any participation employee to a federation. The school district will have no responsibility for contributions from departing employees.
Employee Solicitations. Employee solicitations are to be conducted using only methods that encourage voluntary giving. Activities that do not allow free choice or the appearance of voluntary participation and free choice are prohibited. This should not restrict the need for an effective, well organized program among employees.
- First Adoption:
- 2009-10-12
- Revision Adoption:
- June 27, 2021
- Legal Reference:
- Iowa Code, 20.9, 91A, 279.8