Charitable Solicitations Regulation

Section K: School/Community Relations

Regulation Title: Charitable Solicitations
Regulation Code: KHF-R
Lead Department: Superintendent's Office

Print Version (in PDF)

This regulation provides a process to approve agencies to conduct solicitations from employees or students for charitable organizations within the school district.

Charitable organizations seeking to solicit funds from students or staff throughout the Tucson Unified School District shall make a written request/application to the Superintendent. After review of all materials the Superintendent may make a recommendation for Governing Board consideration.

Approval may be granted only when the following standards are met:

  • The services provided by the agency must benefit children and their families.
  • The agency serves the entire Tucson area; therefore, all employees/students may participate in the solicitation.
  • The agency is a charitable organization as described under Internal Revenue Code section 501(c)(3) and exempt from federal income tax under section 501 (a).
  • Is organized with a volunteer Board of Directors which represents community interests and which will exercise close supervision over the fund-raising and monetary-disbursing efforts of the charitable organization.
  • Has a policy, procedure and practice of governance for the Board of Directors which includes terms of office for all members and a recruitment and election process.
  • Has a policy and procedure of nondiscrimination in regard to race, color, national origin, religion, age, disability, gender, or sexual orientation applicable to persons served by the organization, staff employment, and membership on the Board of Directors.
  • Uses standards of accounting and a financial system based on generally accepted accounting principles (which includes accounting principles acceptable to an independent certified public accountant). A copy of the most recent audit report or an independently certified financial statement will be required.
  • The agency must have a history of at least four (4) years of fund-raising in which administrative and fund-raising costs combined do not exceed 25 percent of the operating funds as an average for the previous 4 years. The agency must also never exceed 40 percent in any one year. See the paragraph below regarding determining the percent of administrative and fund-raising costs.
  • The agency was not created specifically to take advantage of the opportunity for payroll deduction in TUSD, but operates an ongoing system of asking for contributions from the general public.
  • Fund-raising practices include the following:
    • Publicity and promotional activities are based upon the actual program and operations of the charitable organization.
    • The charitable organization does not sell or otherwise permit others to use lists of its contributors.
    • No payment of commissions for fund-raising is permitted.
    • There shall be no mailing of unordered tickets or merchandise with a request for money in return.

In determining the percent of fund-raising and administrative costs, the agency must use the following formula.

  • Add the amount of expenses for "management and general" to "fund-raising" and divide the sum by "total revenue."
  • Information should be taken from the IRS Form 990. (lines 12, 14, & 15 - yr 2004)

Application Process

  • Complete the application and provide documentation and proof that the charitable organization meets all the required qualifications previously identified.

Review of Materials

  • A small committee representing communications, finance, academic excellence and human resources will review the application and all supportive documentation.
  • The committee will prepare a recommendation for the Superintendent to consider approval.

Annual Update

  • Each approved charitable organization must submit its latest audit report and its latest computation of percent of administrative and fund-raising costs by July 1 of each year. This will allow TUSD to notify employees of their financial standing and the percent of operating funds used to support administrative and fund-raising costs.

TUSD Accounting of Funds

  • Accounting for funds from employees will be through district payroll deduction or personal employee contributions made directly to the organization.
  • Student contributions to any of these agencies will be accounted for by means of student activities funds.

Reviewed: January 16, 2007