Louisiana Administrative Code
Title 4 - ADMINISTRATION
Part III - Payroll
Chapter 11 - State Combined Charitable Campaign (SCCC) Deductions
Section III-1111 - Charitable Organization Requirements and Responsibilities
Universal Citation: LA Admin Code III-1111
Current through Register Vol. 50, No. 3, March 20, 2024
A. Charitable organization applicants shall meet and maintain the following:
1. provide
an annual application as set forth in
§1107 of this
Rule;
2. comply with
R.S.
42:456(A)(3):
a. be a health and human services charity as
defined in §1109 of this
Rule;
b. not be organized for
cultural, educational, religious, or political purposes, as defined in
§1109 of this
Rule;
3. comply with the
following admissions criteria as outlined on the official application form
(SED-7):
a. certify compliance with the USA
Patriot Act of 2001;
b. certify the
organization operates without discrimination in regard to all persons and
comply with all requirements of law and regulations respecting
non-discrimination and equal employment opportunities with respect to its
officers, staff, employees and volunteers;
c. provide documentation that the IRS
recognizes the charitable organization as a public charity under
§501(c)(3) of the Internal Revenue Code;
d. provide an affidavit stating that there is
no outstanding debt owed to a state agency;
e. certify that your organization is in
compliance with the Louisiana Legislative Auditors (LLA) Office and is not on
the LLA non-compliance list;
f.
certify that all amounts collected through the SCCC beginning with the fall
campaign in 2015 will be used in the community and will not be used for
fundraising and administrative costs (FRA);
g. ensure that an equivalent amount collected
as contributions will be spent to provide services and benefits primarily to
the citizens of Louisiana unless an exception is granted per §1109. D of
this Rule, and certify the dollar value of health and human services provided
in the state of Louisiana during the previous calendar year(s);
h. certify a substantial local presence
within the state of Louisiana;
i.
demonstrate that fundraising and administrative expenses represent no more than
25 percent of total support and revenue according to the submitted copy of its
most recent IRS 990 form or a pro forma IRS 990 for organizations not required
to file an IRS 990;
j. be
registered and in good standing with the Louisiana secretary of state and
submit proof of that registration or possess a congressional charter and
provide documentation of such;
k.
be governed by a board of directors which meets regularly and whose members
serve without compensation;
l.
provide the organization's most recent annual budget, which must consist of a
12-month period;
m. provide the
organization's most recent audited financial statements conducted by a CPA
within the last 12 months at the time of the application;
n. indicate the regions served in Louisiana;
4. agree to pay a
reasonable annual participation fee assessed by the PCFO and approved by
OSUP;
5. solicitation of charitable
donations through payroll deduction is only allowed during the annual campaign
period, or other time periods approved by OSUP and the PCFO. All solicitation
materials must be prepared and approved by OSUP and the PCFO;
6. provide all documentation and meet all
deadlines and eligibility requirements established by the PCFO in coordination
with OSUP.
AUTHORITY NOTE: Promulgated in accordance with R.S. 42:456(A)(3).
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.