Governing Board Policies
Section K: School/Community Relations
Regulation Title: Charitable Solicitations
Regulation Code: KHF-R
Lead Department: Superintendent's Office
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
- 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
- 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
- Fund-raising practices include the following:
- Publicity and promotional activities are based upon
the actual program and operations of the charitable
- 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)
- 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.
- 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