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Temple AccountingTemple Accounting

Presented by:Presented by:

Matt Noell - Director of Temple AccountingMatt Noell - Director of Temple AccountingDeb Domini - Temple AuditorDeb Domini - Temple Auditor

Our OrganizationOur Organization

The name of our central organization is “The name of our central organization is “Shriners Shriners InternationalInternational”. This was voted on and passed at ”. This was voted on and passed at the 2010 Imperial Session. Your temple should the 2010 Imperial Session. Your temple should no longer be using A.A.O.N.M.S. anywhere. This no longer be using A.A.O.N.M.S. anywhere. This includes IRS Form 990, Tax Deposits with the includes IRS Form 990, Tax Deposits with the Federal Government, State Tax Deposits, Bank Federal Government, State Tax Deposits, Bank Accounts, or Websites. If your temple needs Accounts, or Websites. If your temple needs assistance with any documentation to make this assistance with any documentation to make this change, please contact our office.change, please contact our office.

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AgendaAgenda

Section 1, Budget and Comparison Reports – Section 1, Budget and Comparison Reports – Operating BudgetOperating Budget

Section 2, Accounting Policies & ProceduresSection 2, Accounting Policies & Procedures Section 3, IRS ReportingSection 3, IRS Reporting Section 5, FundraisingSection 5, Fundraising Section 6, Special Purpose Funds / Hospital Section 6, Special Purpose Funds / Hospital

Patient Transportation FundPatient Transportation Fund

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Section 1 - Temple Budget and Comparison Section 1 - Temple Budget and Comparison ReportsReports

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Section 2 – Accounting Policies & Section 2 – Accounting Policies & ProceduresProcedures

Shriners International Chart of Accounts.Shriners International Chart of Accounts. Shriners International Bylaws Section 334.6.Shriners International Bylaws Section 334.6. Sample financial statements, schedules and footnotes Sample financial statements, schedules and footnotes

(auditor’s report).(auditor’s report). Financial reports checklist.Financial reports checklist. Report of Shrine Clubs and Temple Units.Report of Shrine Clubs and Temple Units.

Units and ClubsUnits and Clubs

Definition of UnitsDefinition of Units: Units are considered part of the working : Units are considered part of the working corps of the temple and typically reside on temple property. corps of the temple and typically reside on temple property. Units use the TUnits use the Temple’s Tax ID Numberemple’s Tax ID Number and and should never should never have their own Tax ID Numberhave their own Tax ID Number. .

Unit bank accounts should be set up under the temple’s Unit bank accounts should be set up under the temple’s name with the Treasurer of the temple as one of the name with the Treasurer of the temple as one of the authorized signers on the account. authorized signers on the account. Example of naming Example of naming conventionconvention: Shriners International, XYZ Shriners, Oriental : Shriners International, XYZ Shriners, Oriental Band.Band.

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Units and Clubs – continuedUnits and Clubs – continued

Definition of ClubsDefinition of Clubs: Clubs are typically several miles : Clubs are typically several miles from the temple. from the temple. Clubs have their own Tax ID NumberClubs have their own Tax ID Number that are obtained via an IRS SS-4 form. that are obtained via an IRS SS-4 form. They should They should never use the Temple’s Tax ID Number.never use the Temple’s Tax ID Number.

Club bank accounts should be set up under the club’s Club bank accounts should be set up under the club’s name and Tax ID Number. name and Tax ID Number. Example of naming Example of naming conventionconvention: Shriners International, XYZ Shrine Club, c/o : Shriners International, XYZ Shrine Club, c/o XYZ Shriners.XYZ Shriners.

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Section 3 - IRS ReportingSection 3 - IRS Reporting

Units and Clubs Units and Clubs Automatic RevocationsAutomatic Revocations Group Exemption 0229Group Exemption 0229 501(c)(2) Holding Corporations501(c)(2) Holding Corporations

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Units and Clubs IRS ReportingUnits and Clubs IRS Reporting Unit Form 990 ReportingUnit Form 990 Reporting: Because units are part of the : Because units are part of the

working corps of the temple, working corps of the temple, units are included on the units are included on the Temple’s Annual IRS Form 990Temple’s Annual IRS Form 990. The financial information of . The financial information of every unit must be includedevery unit must be included regardless of the gross revenues regardless of the gross revenues or assets of the unit.or assets of the unit.

All units are required to complete the Report of Shrine Clubs All units are required to complete the Report of Shrine Clubs and Temple Units Form per Shriners International Bylaw and Temple Units Form per Shriners International Bylaw Section 336.3. It is this report that your external auditor will Section 336.3. It is this report that your external auditor will use to complete the temple’s Form 990 return. use to complete the temple’s Form 990 return. If a unit If a unit refuses to supply this information, they are in violation of the refuses to supply this information, they are in violation of the bylaws.bylaws.

Units are under the control of the potentate of the temple per Units are under the control of the potentate of the temple per Section 336.1 of the bylaws.Section 336.1 of the bylaws.

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Units and Clubs IRS Reporting – cont’dUnits and Clubs IRS Reporting – cont’d

Club Form 990 ReportingClub Form 990 Reporting: All clubs are reported on the : All clubs are reported on the Temple’s Annual IRS Form 990 Group Return. Any club Temple’s Annual IRS Form 990 Group Return. Any club whose gross revenue is greater than or equal to $50,000, whose gross revenue is greater than or equal to $50,000, must have their financial information included on the Group must have their financial information included on the Group Return. Return. Clubs should never generate their own Form 990 Clubs should never generate their own Form 990 returnsreturns. .

A listing of A listing of allall clubs, whether their financial information is clubs, whether their financial information is included in the return or not, must be attached to the Group included in the return or not, must be attached to the Group Return. Return. Failure to include this complete listing for three Failure to include this complete listing for three consecutive years may result in automatic revocation of the consecutive years may result in automatic revocation of the club’s tax exempt statusclub’s tax exempt status..

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Units and Clubs IRS Reporting – cont’dUnits and Clubs IRS Reporting – cont’d

All clubs are required to complete the Report of Shrine Clubs and All clubs are required to complete the Report of Shrine Clubs and Temple Units Form per Section 336.3 of the bylaws. It is this Temple Units Form per Section 336.3 of the bylaws. It is this report that your external auditor will use to complete the temple’s report that your external auditor will use to complete the temple’s group Form 990 return. group Form 990 return. If a club refuses to supply this If a club refuses to supply this information, they are in violation of the bylaws.information, they are in violation of the bylaws.

Clubs are under the control of the potentate of the authorizing Clubs are under the control of the potentate of the authorizing temple per Section 337.3 of the bylaws.temple per Section 337.3 of the bylaws.

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Automatic Revocation NoticesAutomatic Revocation Notices

The IRS publishes a listing monthly of organizations that have The IRS publishes a listing monthly of organizations that have had their federal tax-exempt status automatically revoked. This had their federal tax-exempt status automatically revoked. This Non-filer Revocation List provides, the name of the organization, Non-filer Revocation List provides, the name of the organization, Employer Identification Number (EIN), organization type Employer Identification Number (EIN), organization type (subsection code), last known address provided to the IRS by (subsection code), last known address provided to the IRS by the organization and the effective date of revocation. The the organization and the effective date of revocation. The effective date of revocation is the original filing due date, without effective date of revocation is the original filing due date, without regard to extensions. Our department monitors this listing on a regard to extensions. Our department monitors this listing on a monthly basis and has been communicating with any affected monthly basis and has been communicating with any affected temples and associations. Remember if you are member of an temples and associations. Remember if you are member of an association that associations also lose their tax exempt status if association that associations also lose their tax exempt status if they have not filed tax returns for three consecutive years. they have not filed tax returns for three consecutive years.

Please fax a copy of any IRS notices that you receive to your Please fax a copy of any IRS notices that you receive to your External Auditor and myself, as there may be instances where External Auditor and myself, as there may be instances where we can work with my contacts at the IRS to resolve the issue.we can work with my contacts at the IRS to resolve the issue.

Group Exemption Number 0229Group Exemption Number 0229

What entities What entities are includedare included under the above Shriners under the above Shriners International Group Exemption?International Group Exemption? U.S. Temples and ClubsU.S. Temples and Clubs Shrine AssociationsShrine Associations Imperial SessionsImperial Sessions

What entities What entities are not includedare not included under this group exemption? under this group exemption? Temple 501(c)(2) Holding CorporationsTemple 501(c)(2) Holding Corporations Club 501(c)(2) Holding CorporationsClub 501(c)(2) Holding Corporations

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Holding CorporationsHolding Corporations501(c)(2) Entities501(c)(2) Entities

We regularly receive questions regarding whether temples or We regularly receive questions regarding whether temples or Shrine clubs are required by Shriners International to have the Shrine clubs are required by Shriners International to have the title to their property held in the name of a holding title to their property held in the name of a holding corporation?corporation?

Shriners International does not require that temple or club Shriners International does not require that temple or club property be held in the name of a holding corporation.property be held in the name of a holding corporation.

We would suggest that you consult with your temple attorney We would suggest that you consult with your temple attorney and temple CPA to see if this type of arrangement would and temple CPA to see if this type of arrangement would benefit your temple or Shrine club.benefit your temple or Shrine club.

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Holding Corporations - continuedHolding Corporations - continued Once a decision has been made to establish a holding Once a decision has been made to establish a holding

corporation, your temple should communicate with Shriners corporation, your temple should communicate with Shriners International General Counsel and the Chairman of International General Counsel and the Chairman of Jurisprudence and Laws Committee.Jurisprudence and Laws Committee.

The establishment of holding corporations for both the temple The establishment of holding corporations for both the temple and shrine clubs require the completion of Forms 16 and 17 in and shrine clubs require the completion of Forms 16 and 17 in the Shriners International Bylaws pertaining to the Articles of the Shriners International Bylaws pertaining to the Articles of Incorporation.Incorporation.

Once the holding corporation has been established, both the Once the holding corporation has been established, both the temple and shrine club holding corporations are controlled by temple and shrine club holding corporations are controlled by the temple and the completion of the temple and the completion of all tax reporting all tax reporting requirementsrequirements are the responsibility of the temple and not are the responsibility of the temple and not Shriners International.Shriners International.

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Common FormsCommon Forms SS-4SS-4 (Application for Employer Identification Number): This form (Application for Employer Identification Number): This form

must be submitted to the IRS in order to obtain an EIN number. must be submitted to the IRS in order to obtain an EIN number. This would be used for new shrine clubs. This would be used for new shrine clubs.

W-9W-9 (Request for Taxpayer Identification Number & (Request for Taxpayer Identification Number & Certification): This form may be requested by any organization Certification): This form may be requested by any organization that owes the temple money prior to issuing any payment to your that owes the temple money prior to issuing any payment to your temple. The temple temple. The temple may notmay not complete a W-9 under the name of complete a W-9 under the name of Shriners Hospitals for Children. All W-9 requests pertaining to Shriners Hospitals for Children. All W-9 requests pertaining to the hospitals must be referred to Shriners Hospitals for Children the hospitals must be referred to Shriners Hospitals for Children Accounting Department.Accounting Department.

Our office can assist you with the completion of both of these Our office can assist you with the completion of both of these documents for the temple. Please do not attempt to complete documents for the temple. Please do not attempt to complete these forms unless you are familiar with them.these forms unless you are familiar with them.

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Section 5 – FundraisingSection 5 – Fundraising

501(c)(10) versus 501(c)(3)501(c)(10) versus 501(c)(3) Fraternal FundraisingFraternal Fundraising Charitable FundraisingCharitable Fundraising Third-Party FundraisersThird-Party Fundraisers

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501(c)(10) Versus 501(c)(3)501(c)(10) Versus 501(c)(3)

Shrine temples are 501(c)(10) fraternal organizations under the Shrine temples are 501(c)(10) fraternal organizations under the IRS code. Donations to Shrine temples for fraternal purposes IRS code. Donations to Shrine temples for fraternal purposes are not tax-deductible.are not tax-deductible.

Your temple may accept tax-deductible contributions if they are Your temple may accept tax-deductible contributions if they are made payable to the temple’s hospital patient transportation made payable to the temple’s hospital patient transportation fund. The IRS allows this under 170(c)(4) of the Code as long fund. The IRS allows this under 170(c)(4) of the Code as long as these funds are used exclusively for charitable purposes. as these funds are used exclusively for charitable purposes. Under Shrine law, the charitable purpose is approved patient Under Shrine law, the charitable purpose is approved patient transportation expenditures as outlined in General Order No. 1. transportation expenditures as outlined in General Order No. 1.

Shriners Hospitals for Children is a 501(c)(3) fully qualified Tax Shriners Hospitals for Children is a 501(c)(3) fully qualified Tax Exempt Charitable Organization under the IRS code. Donations Exempt Charitable Organization under the IRS code. Donations made in the name of the hospital are tax deductible as provided made in the name of the hospital are tax deductible as provided by law. by law.

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Fundraising ActivitiesFundraising ActivitiesGeneral Order No. 1.General Order No. 1.

It is natural to associate the fez with Shriners Hospitals for Children. Because of It is natural to associate the fez with Shriners Hospitals for Children. Because of this, meticulous attention must be given to all fundraising activities, including this, meticulous attention must be given to all fundraising activities, including circuses, to make certain that such activities comply with the law of the land circuses, to make certain that such activities comply with the law of the land and that a contributor is not led to believe that his money will be used for the and that a contributor is not led to believe that his money will be used for the Hospitals when all or a portion thereof will be used otherwise. The integrity of Hospitals when all or a portion thereof will be used otherwise. The integrity of our charity and of our fraternity must remain above reproach.our charity and of our fraternity must remain above reproach.

Your specific attention is called to the following fraternal and charitable bylaws:Your specific attention is called to the following fraternal and charitable bylaws:

§335.3 USE OF NAME “SHRINERS HOSPITALS FOR CHILDREN.” The use §335.3 USE OF NAME “SHRINERS HOSPITALS FOR CHILDREN.” The use of the name “Shriners Hospitals for Children” or reference to the Hospitals in of the name “Shriners Hospitals for Children” or reference to the Hospitals in connection with any fundraising activity by a temple or Noble without the written connection with any fundraising activity by a temple or Noble without the written consent of the Imperial Potentate and the chairman of the board of trustees of consent of the Imperial Potentate and the chairman of the board of trustees of the Hospitals is prohibited.the Hospitals is prohibited.

§503.11 COMMERCIAL USE OF NAME. The use of the name “Shriners §503.11 COMMERCIAL USE OF NAME. The use of the name “Shriners Hospitals for Children” or reference to the hospitals in connection with any Hospitals for Children” or reference to the hospitals in connection with any commercial product or business enterprise is prohibited unless the written commercial product or business enterprise is prohibited unless the written consent of the boards of directors and trustees has been first obtained.consent of the boards of directors and trustees has been first obtained.

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Fundraising for Fraternal PurposesFundraising for Fraternal Purposes(a) No Noble (in his capacity as a Shriner), club, unit, organization of Nobles or affiliated (a) No Noble (in his capacity as a Shriner), club, unit, organization of Nobles or affiliated or appendant corporations, shall engage in any fundraising activity without the express or appendant corporations, shall engage in any fundraising activity without the express written consent of the potentate of the temple having jurisdiction thereof. written consent of the potentate of the temple having jurisdiction thereof.

(b) There can be no representation, express or implied, that the proceeds will be for the (b) There can be no representation, express or implied, that the proceeds will be for the benefit of Shriners Hospitals for Children. benefit of Shriners Hospitals for Children.

(c) The temple potentate shall carefully examine all phases of the advertising, promotion (c) The temple potentate shall carefully examine all phases of the advertising, promotion and solicitation to determine that it complies with §335.3 and §503.11 of the fraternal and and solicitation to determine that it complies with §335.3 and §503.11 of the fraternal and charitable bylaws and that there is no representation, expressed or implied, that would charitable bylaws and that there is no representation, expressed or implied, that would lead a reasonably prudent person to believe that the proceeds will be for the benefit of lead a reasonably prudent person to believe that the proceeds will be for the benefit of Shriners Hospitals for Children. If the potentate is in doubt, he must receive the opinion of Shriners Hospitals for Children. If the potentate is in doubt, he must receive the opinion of the Imperial Potentate who, after consultation with the Director of Temple Accounting, the Imperial Potentate who, after consultation with the Director of Temple Accounting, shall make the final determination. shall make the final determination.

(d) The temple potentate must approve the terms and provisions of any contract for a (d) The temple potentate must approve the terms and provisions of any contract for a fundraising activity after receiving the advice of the temple attorney, and, additionally, as fundraising activity after receiving the advice of the temple attorney, and, additionally, as may be required by the temple bylaws. may be required by the temple bylaws.

(e) A copy of the temple potentate’s written consent shall be mailed to the Executive Vice (e) A copy of the temple potentate’s written consent shall be mailed to the Executive Vice President, Shriners International. Further, such written material pertaining to the President, Shriners International. Further, such written material pertaining to the fundraising activity, as requested by the fundraising activity, as requested by the Executive Vice President, Shriners InternationalExecutive Vice President, Shriners International, , shall be promptly mailed to him. shall be promptly mailed to him.

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Fraternal Fundraiser Statement of Purpose Fraternal Fundraiser Statement of Purpose and Disclosureand Disclosure

(a) Every fundraising activity must contain factual information on its (a) Every fundraising activity must contain factual information on its solicitation material, tickets, programs and documents, including all solicitation material, tickets, programs and documents, including all electronically transmitted material, regarding the use of the proceeds. electronically transmitted material, regarding the use of the proceeds.

Examples: “Proceeds are for the benefit of (_____ Shriners) (_____ Examples: “Proceeds are for the benefit of (_____ Shriners) (_____ Shrine club) activities.” Shrine club) activities.”

(b) Every fundraising activity which is not entirely for the benefit of (b) Every fundraising activity which is not entirely for the benefit of Shriners Hospitals for Children shall prominently state on all solicitation Shriners Hospitals for Children shall prominently state on all solicitation material, including tickets, programs, documents and electronically material, including tickets, programs, documents and electronically transmitted material, that “payments are not deductible as charitable transmitted material, that “payments are not deductible as charitable contributions.” contributions.”

(c) There must be compliance with the (c) There must be compliance with the Revenue Act of 1987 Revenue Act of 1987 provision provision of any general order by U.S. temples. of any general order by U.S. temples.

Fundraising for Charitable PurposesFundraising for Charitable Purposes(a) No Noble (in his capacity as a Shriner), club, unit, organization of Nobles or affiliated (a) No Noble (in his capacity as a Shriner), club, unit, organization of Nobles or affiliated or appendant corporations shall engage in any charitable fundraising activity other than or appendant corporations shall engage in any charitable fundraising activity other than for Shriners Hospitals for Children. Permission therefor must be first obtained in writing for Shriners Hospitals for Children. Permission therefor must be first obtained in writing from the temple potentate. The temple potentate must then obtain written permission from the temple potentate. The temple potentate must then obtain written permission from the chairmen of the boards of directors and trustees. This request for written from the chairmen of the boards of directors and trustees. This request for written permission shall be sent to the permission shall be sent to the Executive Vice President, Shriners International, P.O. Box Executive Vice President, Shriners International, P.O. Box 31356, Tampa, FL 33631-3356. No charitable fundraising activity shall be held in the 31356, Tampa, FL 33631-3356. No charitable fundraising activity shall be held in the jurisdiction of another temple without the written permission of the potentate of that jurisdiction of another temple without the written permission of the potentate of that temple. temple.

Your temple cannot host charitable fundraisers in the name of the temple’s Hospital Your temple cannot host charitable fundraisers in the name of the temple’s Hospital Patient Transportation Fund. It is not a registered charity with the IRS.Patient Transportation Fund. It is not a registered charity with the IRS.

(1) A joint charitable fundraising activity with another 501(c)(3) charity may be authorized, (1) A joint charitable fundraising activity with another 501(c)(3) charity may be authorized, provided that a minimum of 50% of the net proceeds are for the benefit of Shriners provided that a minimum of 50% of the net proceeds are for the benefit of Shriners Hospitals for Children, and the chairmen of the boards of directors and trustees Hospitals for Children, and the chairmen of the boards of directors and trustees determine, on a case by case basis, that it is in the best interest of Shriners Hospitals for determine, on a case by case basis, that it is in the best interest of Shriners Hospitals for Children and they grant their written permission for the activity. Children and they grant their written permission for the activity.

(2) A charitable fundraising activity conducted by a temple located outside of the U.S.A. (2) A charitable fundraising activity conducted by a temple located outside of the U.S.A. may be authorized for other charities, provided that the chairmen of the boards of may be authorized for other charities, provided that the chairmen of the boards of directors and trustees determine, on a case by case basis, that it is in the best interest of directors and trustees determine, on a case by case basis, that it is in the best interest of Shriners Hospitals for Children and they grant their written permission for the activity. Shriners Hospitals for Children and they grant their written permission for the activity.

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Fundraising for Charitable Purposes - continuedFundraising for Charitable Purposes - continued(b) 100% of net proceeds (as defined in the Charitable Fundraising—Approval And (b) 100% of net proceeds (as defined in the Charitable Fundraising—Approval And Reporting provisions of this General Order) from charitable fundraising must be given to Reporting provisions of this General Order) from charitable fundraising must be given to Shriners Hospitals for Children except for such portion thereof as may be permitted to be Shriners Hospitals for Children except for such portion thereof as may be permitted to be retained for the temple Shrine Hospital Patient Transportation Fund, pursuant to the retained for the temple Shrine Hospital Patient Transportation Fund, pursuant to the Special Purpose Funds provisions of any General Order. Provided, however, if the Special Purpose Funds provisions of any General Order. Provided, however, if the chairmen of the boards of directors and trustees determine for good cause shown, that chairmen of the boards of directors and trustees determine for good cause shown, that the law of the land requires that a portion of the net proceeds must be distributed locally, the law of the land requires that a portion of the net proceeds must be distributed locally, then they may, if they determine it to be in the best interest of Shriners Hospitals for then they may, if they determine it to be in the best interest of Shriners Hospitals for Children, grant their written permission for such distribution. Children, grant their written permission for such distribution.

(c) The temple shall report the result of each charitable fundraising activity within sixty (c) The temple shall report the result of each charitable fundraising activity within sixty days of the activity, pursuant to the days of the activity, pursuant to the Charitable Fundraising—Approval And Reporting Charitable Fundraising—Approval And Reporting provisions of any General Order. provisions of any General Order.

(d) This section shall not apply to activities exempt under §335.4(b) of the bylaws of (d) This section shall not apply to activities exempt under §335.4(b) of the bylaws of Shriners International.Shriners International.

(e) Each independent corporation or entity that receives the permission of the chairmen (e) Each independent corporation or entity that receives the permission of the chairmen of the boards of directors and trustees to raise moneys for Shriners Hospitals for of the boards of directors and trustees to raise moneys for Shriners Hospitals for Children, and which does not have its financial statements reviewed pursuant to §§334.6 Children, and which does not have its financial statements reviewed pursuant to §§334.6 & 337.8 of the bylaws of Shriners International, shall have its financial statements audited & 337.8 of the bylaws of Shriners International, shall have its financial statements audited by a certified, chartered or licensed public accountant and shall submit such audit report by a certified, chartered or licensed public accountant and shall submit such audit report to Shriners International within 120 days of the activity. to Shriners International within 120 days of the activity.

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Charitable Fundraiser Statement of Purpose Charitable Fundraiser Statement of Purpose and Disclosureand Disclosure

(a) Every fundraising activity must contain factual information on its (a) Every fundraising activity must contain factual information on its solicitation material, tickets, programs and documents, including all solicitation material, tickets, programs and documents, including all electronically transmitted material, regarding the use of the proceeds. electronically transmitted material, regarding the use of the proceeds.

““Proceeds are for the benefit of Shriners Hospitals for Children.” Proceeds are for the benefit of Shriners Hospitals for Children.”

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Fundraising - continuedFundraising - continuedCompliance with Applicable Laws: Compliance with Applicable Laws:

It is the responsibility of the temple potentate, after receiving the advice of the temple attorney, It is the responsibility of the temple potentate, after receiving the advice of the temple attorney, to determine that there is compliance with all applicable laws in its jurisdiction for the temple’s to determine that there is compliance with all applicable laws in its jurisdiction for the temple’s fundraising activities. fundraising activities.

Financial Records: Financial Records:

(a) The temple shall maintain detailed financial records pertaining to all fundraising activities (a) The temple shall maintain detailed financial records pertaining to all fundraising activities involving Nobles, clubs, units, organizations of Nobles and affiliated and appendant involving Nobles, clubs, units, organizations of Nobles and affiliated and appendant corporations. Details of all revenues and expenditures shall be maintained in such financial corporations. Details of all revenues and expenditures shall be maintained in such financial records. records.

(b) The temple must retain such detailed financial records for a period of seven (7) years. (b) The temple must retain such detailed financial records for a period of seven (7) years.

(c) There must be compliance with (c) There must be compliance with Financial Reporting on Charitable Funds and Activities Financial Reporting on Charitable Funds and Activities provision of any general order. provision of any general order.

Notification to Nobility: Notification to Nobility:

A copy of the A copy of the Fundraising Activities Fundraising Activities provisions of this General Order shall be printed in the provisions of this General Order shall be printed in the temple publication at least once every calendar year. If there is no temple publication, then a temple publication at least once every calendar year. If there is no temple publication, then a copy shall be mailed to each Noble in the temple not later than the last day in March of each copy shall be mailed to each Noble in the temple not later than the last day in March of each calendar year. calendar year.

Discipline: Discipline:

Any officer, Noble or temple which violates a provision of Any officer, Noble or temple which violates a provision of Fundraising Activities Fundraising Activities is subject to is subject to discipline pursuant to the bylaws of Shriners International.discipline pursuant to the bylaws of Shriners International.

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5-6 – Fraternal and Charitable Fundraising5-6 – Fraternal and Charitable Fundraising

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5-3 – Shrine Charity Activity Form5-3 – Shrine Charity Activity Form

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Third-Party Fundraising Third-Party Fundraising

Third-Party Fundraisers are charitable Third-Party Fundraisers are charitable fundraisers conducted by anyone other than a fundraisers conducted by anyone other than a Temple, Club or Unit.Temple, Club or Unit.

Third-Party Fundraisers require the approval of Third-Party Fundraisers require the approval of the Executive V.P. of Shriners International.the Executive V.P. of Shriners International.

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Third-Party Fundraising RequestThird-Party Fundraising Request

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Section 6 – Section 6 – Special Purpose Funds andSpecial Purpose Funds and

Shrine Hospital Patient Transportation FundShrine Hospital Patient Transportation Fund General Order No. 1. General Order No. 1. Restricted Fund - Separate bank account or accounts designated Shrine Restricted Fund - Separate bank account or accounts designated Shrine

Hospital Patient Transportation Fund.Hospital Patient Transportation Fund. Custody and administration of all charitable funds and assets, including Custody and administration of all charitable funds and assets, including

units and clubs, shall be the responsibility of the board of directors.units and clubs, shall be the responsibility of the board of directors. New form sent from my office at the beginning of each year beginning with New form sent from my office at the beginning of each year beginning with

reporting year 2011 requiring detail of all receipts into and expenditures reporting year 2011 requiring detail of all receipts into and expenditures from the temple’s Shrine Hospital Patient Transportation Fund. from the temple’s Shrine Hospital Patient Transportation Fund. Expenditures section revised in 2010-2011 for further clarification.Expenditures section revised in 2010-2011 for further clarification.

Request to retain for temple HPTF, undue hardship and 2x rule.Request to retain for temple HPTF, undue hardship and 2x rule. Transfer of Funds Between Temples & to the Headquarters Emergent Transfer of Funds Between Temples & to the Headquarters Emergent

Transportation Fund – Standing Resolution adopted January 13, 1999 and Transportation Fund – Standing Resolution adopted January 13, 1999 and amended April 17, 2007.amended April 17, 2007.

Use of Hospital Patient Vans – Joint Boards Resolution adopted November Use of Hospital Patient Vans – Joint Boards Resolution adopted November 6, 1990.6, 1990.

IRC 170(c)(4) - permits an individual to deduct a contribution or gift to a IRC 170(c)(4) - permits an individual to deduct a contribution or gift to a domestic fraternal organization if such contribution or gift is to be used domestic fraternal organization if such contribution or gift is to be used exclusively for religious, charitable, scientific, literary, or educational exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals. purposes or for the prevention of cruelty to children or animals.

Temple’s Report of HPTF Receipts and ExpendituresTemple’s Report of HPTF Receipts and Expenditures

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Transfer of Funds Between TemplesTransfer of Funds Between Temples

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Hospital Vans ResolutionHospital Vans Resolution

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Additional ResourcesAdditional Resources

On-line Temple Financial Manual – On-line Temple Financial Manual – www.shrinersvillage.com

www.shrinersinternational.org

Matt Noell (813)281-7169 Matt Noell (813)281-7169 mnoell@shrinenet.org

Deb Domini (813)281-8102 Deb Domini (813)281-8102 ddomini@shrinenet.org

Temple external auditor / CPATemple external auditor / CPA

www.irs.gov

04/18/2304/18/23 3535

Questions?Questions?