Summer 2012 GuideSUMMER ISSUE 2012 BBB Wise Giving Alliance 3033 Wilson Blvd. Suite 600 Arlington,...

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GUIDE

B B B W I S E G I V I N G A L L I A N C E : S U M M E R 2 0 1 2

TM

®

FUND RAISING EVENTS:

Advice for

Donors

A Publication of the

BBB W

ise Giving Alliance

The W

ise G

iving G

uideis

published three tim

es a year

to help donors m

ake m

ore

inform

ed giving decisions. This

guide includes a compilation of

the latest evaluation conclusions

completed by the BBB W

ise

Giving Alliance.

If you w

ould like to see a

particular topic discussed

in this guide, please email

suggestions to

[email protected]

or write to us at the

address below.

SUMMER ISSUE 2012

BBB W

ise Giving Alliance

3033 W

ilson Blvd.

Suite 600

Arlington, VA 22201

(703) 276-0100

www.give.org

Wise G

iving G

uideLayout and

Production —

art270, inc.

Publication No. 11-24-503

Staff m

embers from the

affiliated Council of Better

Business Bureaus, Inc., provide

administrative, personnel,

media, accounting, inform

ation

technology, legal and office

services to the BBB W

ise

Giving Alliance.

H.

Art

Ta

ylo

r

President and C

EO

Be

nn

ett

M.

We

ine

r

Chief Operating O

fficer

Ke

lle

y B

ev

is

Research A

nalyst

Da

vid

Ku

rtz

Research A

nalyst

Je

an

Le

wis

Administrative C

oord

inato

r

Ed

wa

rd L

oft

in

Research A

nalyst

Ju

lie

A.

Riz

zo

Directo

r, D

evelopment

Re

be

cc

a U

wa

ifo

Research A

nalyst

Sh

aw

n V

an

Go

rde

r

Directo

r, C

harity Evaluation

Copyright 2012

BBB W

ise Giving Alliance

The name Better Business Bureau is a registered

service m

ark of the Council of Better Business

Bureaus, Inc.

BB

B W

ise

Giv

ing

All

ian

ce

Bo

ard

of

Dir

ec

tors

INSIDE

249

10 List of Nationally

Soliciting Charities

Partners to

Promote Sound

Mobile Giving

51

National Charity

Seal Program

9How to Read the

List of National

Charities

52

Standards

for Charity

Accountability

®

1

Da

vid

Orm

ste

dt

–C

ha

ir

Attorney/C

onsultant• Bloomington, IN

(form

er Assistant Attorney General in charge

of Charities Bureau, Connecticut)

My

rl W

ein

be

rg –

Vic

e C

ha

ir

President, N

ational Health C

ouncil

Washington, DC

Ka

te G

ue

dj

–T

rea

su

rer

Vice President, Philanthro

pic &

Donor Services,

The B

osto

n Foundation• Boston, MA

Au

dre

y A

lva

rad

o –

Se

cre

tary

Senior Consultant, M

osaica: The C

enter for

Nonpro

fit Development and Pluralism

Washington, DC

Ev

ely

n B

rod

y

Pro

fessor of Law, Chicago-K

ent College of Law

Chicago, IL

Mic

he

lle

L.

Co

rey

President, B

etter Business B

ureau/St. Louis

St. Louis, MO

Jo

hn

A.

Ed

ie

Directo

r, Exempt Org

anizations Tax Services,

PricewaterhouseCoopers LLP

Washington, DC

Ka

rl E

. E

me

rso

n

Montg

omery, McCracken, W

alker & R

hoads, LLP

Philadelphia, PA (form

er Director, Pennsylvania

Bureau of Charitable O

rganizations)

Cin

dy

M.

Lo

tt

Senior Counsel, N

ational State A

ttorneys

General Pro

gram, Columbia Law School

New York, NY

Pa

ule

tte

Ma

eh

ara

President (retired)

Association of Fundraising Pro

fessionals

Ch

ar

Mo

llis

on

Faculty and Pro

gram C

oord

inato

rNonpro

fit Management Pro

gram,

Johns H

opkins U

niversity• W

ashington, DC

Jo

se

ph

R.

Re

yn

old

s

Communications C

onsultant, Sundial Creative

Services• Battle Creek, MI

Pa

tric

k R

oo

ne

y

Executive D

irecto

r, C

enter on Philanthro

py at

Indiana U

niversity• Indianapolis, IN

Cla

ire

Ro

se

nzw

eig

President, B

BB/Metropolitan N

ew York

New York, NY

Ma

rk S

ha

mle

y

President, A

ssociation of Corp

orate

Contributions Pro

fessionals• O

rlando, FL

Ca

ss W

he

ele

r

Strategic C

onsultant/Coach/Speaker

Georgetown, TX (form

er CEO, American

Heart Association)

H.

Art

Ta

ylo

r –

Ex-O

ffic

io

BBB W

ise G

iving A

lliance

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EVENTS:Advice

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Marathons and Other ’Thons

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1. No. Since Jim’s purchase is equivalent to the fair-market-value of the show tickets, none of the purchase

is deductible. 2. Yes, Jane’s donation is deductible as long as the cancer charity is tax exempt as a

charitable organization. 3. No. Purchases for games of chance are not deductible even though a charity is

benefiting. 4. Yes, but for only part of the golfing purchase. Steve would need to subtract the value of the

golfing fees and any other benefits (e.g. food and beverage) he receives at the event. 5. Yes, but Sally

would need to subtract the value of the fund raising dinner from the total amount she paid. In general, the

charity should inform her how much of her purchase is deductible.

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Raffles, Bingo, and

Other Games of Chance

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Tips on Dinners, Galas and Balls

How to Read the List of National Charities

89

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The following is an alphabetical listing of the charities that are the subjects of BBB W

ise Giving

Alliance evaluations. The list includes organizations that have requested to be evaluated as

well as those that have received the highest volume of inquiries. The Alliance receives

inquiries through the m

ail, phone, e-m

ail and referrals from local Better Business Bureaus.

Please note the following explanations about this list:

Name Inclusion: Inclusion on this list should not be interpreted as approval or disapproval of a charity.

The inform

ation in this listing is intended solely to assist donors in exercising their own judgment.

Name Omission: Omission from this list should not be interpreted as m

eaning that a charity m

eets

or does not meet standards. In general, it sim

ply m

eans that the Alliance has not developed a report

because it has not received recent inquiries about a charity or a charity has not requested to be

evaluated.

Latest Results: This list reflects the latest charity report results as of May 31, 2012. Charity reports are

available until their expiration dates, generally two years after their completion. All reports are based

on the BBB W

ise Giving Alliance Standards for Charity A

ccountability.

Are you looking for a national charity that’s not on our list?Ask us about specific national charities

not currently included. Encourage national charities we don’t currently report about to contact us

about enrolling online (there’s never a charge for evaluation). In either way, you can help expand

the list.

Note to R

eaders about “See entry for…

”

Charities sometimes use several names in their m

aterials. In some cases the variation is only slight,

such as using an acronym for the full name. In other cases, the names have no self-evident connection,

as, for example, the official corporate name and a name used in fund raising. In still others, different

individual names m

ay denote different programs of the same organization. This list includes all names

currently used by a charity, but the evaluation status of that charity appears only under the m

ain

entry. Yellow horizontal bars indicate an alternate name, and refer you to the evaluation listing.

Definitions for the List’s Column Headings

Met Standards— Charities w

ith a check (

W ) in the first column that appears next to their name m

et

the Standards for Charity A

ccountabilityon pages 52-53.

Standards Not Met— Charities w

ith number codes (1 or 2, for example) that appear in the Standards

Not Metcolumn did not meet the cited provision of the standards.

Unable to Verify

— Charities w

ith number codes (1 or 2, for example) that appear in the Unable to

Verify

column either did not provide all the requested inform

ation or the inform

ation provided was

not sufficient to conclude that they m

et the cited standard.

Review in Progress— Charities w

ith a “

X ” in the column m

arked Review in Progressare being

routinely evaluated based on current materials provided by the organization to the Alliance.

“New Charity” Designation— Charities w

ith the designation “[new charity]” after their names were

recently established. As a result, some standards were not applicable in the current evaluation.

For example, the charity’s first audit report m

ay not yet be available.

See pages 46-48.— Charities listed w

ith the notation “See pages 46-48.” did not respond to the

Alliance’s request for inform

ation or declined to be evaluated in relation to the Alliance’s Standards

for Charity A

ccountability.

Summer 2012 GuideSUMMER ISSUE 2012 BBB Wise Giving Alliance 3033 Wilson Blvd. Suite 600 Arlington,...

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