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5	FUND DRIVE TIPS EDUCATE YOURSELF SELECT OUTSTANDING VOLUNTEERS (KEYPERSONS) USE POD/POW TO INFORM/EDUCATE MONITOR PUBLICIZE EVENTS TIMELY TRANSMITTALS
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18	NEW TAX GUIDELINES The Internal Revenue Service has implemented some new guidelines regarding Charitable Contributions Substantiation and Disclosure Requirements that should be given wide dissemination in the conduct of the upcoming Active Duty Fund Drive. This information pertains specifically to donors who itemize their deductions. To quote from the IRS regulation: 1. A donor cannot claim a tax deduction for any contribution of cash, a check or monetary gift unless the donor maintains a record of the contribution in the form of either a bank record (such as a cancelled check) or a written communication from the charity (such as a receipt or letter) showing the name of the charity, the date of the contribution and the amount of the contribution. 2. For charitable contributions made by payroll deduction (ALLOTMENT), the donor may use both of the following documents as written communication from the charity: a. A pay stub, Form W-2, Wage and Tax Statement (READ LEAVE & EARNINGS STATEMENT) or other employer-furnished document that shows the amount withheld and paid to a charitable organization, and b. A pledge card prepared by or at the direction of the charitable organization. 3. However, if a donor makes a single contribution of $250 or more by cash, check or payroll deduction, the donor must have a written communication from the charity (such as a receipt or letter) showing the name of the charity, the date of the contribution and the amount of the contribution. Such a contribution acknowledgment must also contain the statement, “no goods or services were provided by the charitable organization in return for the contribution.” 4. Letters, postcards, or computer-generated forms (such as e-mail) with the above information are acceptable. A donor should not attach the acknowledgment to his or her individual income tax return, but must retain it to substantiate the contribution. (In case of an audit.) Service members filing an itemized tax return should retain their individual donor copy of the contribution form. If they get audited by the IRS and can’t produce that form, they can visit https://www.mypay.dfas.mil to download copies of the Leave & Earnings Statement.
19	FUND RAISING GUIDELINES NO COERCIVE ACTIVITY NO 100% PARTICIPATION GOALS NO ESTABLISHING PERSONAL $ GOALS OR QUOTAS NO LISTS OF NON-CONTRIBUTORS NO RESULTS ON PERFORMANCE APPRAISALS
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