Due to the myriad of federal and state laws governing the solicitation and use of charitable contributions, all fundraising efforts for COSA, including for local projects run by state volunteer teams, must be run through and approved by COSA’s National External Relations Office.

Attachment: 3899/StateFundraisingPolicy_COSA1220223.pdf

Due to the myriad of federal and state laws governing the solicitation and use of charitable contributions, all fundraising efforts for COSA, including for local projects run by state volunteer teams, must be run through and approved by COSA’s National External Relations Office. We encourage state volunteer teams to seek funding for projects they wish to run in their state but need to ensure compliance with applicable federal and states laws and ensure appropriate tracking and stewardship of resources.  State teams wishing to raise funds for local projects should prepare a summary of their plans that outlines the nature and purpose of the project they intend to undertake, potential funding sources for the project, and anticipated expenses related to the project. State leaders should email their project summary to their Regional Director who will review it and forward it to the appropriate national staff for approval.  As you are planning local fundraising activities, please bear the following guidelines in mind:  1. COSA does not allow fundraising that directly or indirectly benefits volunteer leaders, such as to raise funds for professional fees where the volunteer  (or a family member or associate)  becomes a paid contractor to COSA. 2. Contributions to COSA must never be deposited into any personal or non-COSA  business account. 3. Contributions to COSA are not deductible as charitable contributions for purposes of federal income tax and are not refundable. 4. Formal acknowledgements of donations will be issued by COSA’s External Relations Office and will include required IRS disclosures. Local volunteers are encouraged to thank donors for gifts but should also note that a formal receipt will be provided by COSA’s External Relations Office. 5. Bills related to any project supported by a local fundraising effort must be submitted to the appropriate Regional Director no later than 14 days after they are incurred. The Regional Director will review the expenditures and note the project the bill relates to when forwarding it to COSA’s accounting department. 6. COSA does not move forward with any new initiatives until it has the funding to pay for them. COSA must receive contributions for a state project before it will pay any expenses for the project. 5850 San Felipe, Suite 580A   •   Houston, TX 77057 ConventionOfStates.com   •   540-441-7227 STATE FUNDRAISING POLICY