To participate in the One Gift Program, Charitable Agencies must meet all eligibility requirements:
- Be a charitable agency as defined in rule IAC 11—71.6(8A).
- Make available to the general public and the One Gift Administrator an annual financial report which is prepared by an independent certified public accountant, and provide for an annual external audit by an independent certified public accountant. The One Gift Administrator may, in lieu of the external audit, accept Internal Revenue Service Form 990.
- Receive its funds from either a community wide solicitation or a statewide solicitation.
- Be a nonprofit, tax-exempt charitable organization within the meaning of Section 501(c)3 of the United States Internal Revenue Code and any relevant state laws.
- Have an active and responsible governing board that meets at least semiannually whose members have no conflict of interest and who, except for a paid staff director, service without compensation.
- Be providing or supporting services in the State of Iowa that are readily accessible to residents of the State of Iowa.
- Have a direct and substantial local presence in the State of Iowa. A telephone number alone shall not constitute a local presence.
- Operate without discrimination in employment, in accordance with Iowa Code Chapter 216 and in the delivery of services, as well as the distribution of funds.
- Make a report available on an annual basis to the general public detailing the local activities of the agency.
- Have a detailed annual budget approved by its governing board in a form consistent with generally accepted accounting principles and procedures wherein the organization’s administrative (management and general) and fundraising expenses do not exceed twenty-five percent of its total expenses, as reflected in the organization’s audited financial statements.
To Submit a One Gift Application
- If your agency meets the criteria listed above, please complete the One Gift Application and mail it to the address provided on page 2.
- Applications for the One Gift Program are accepted from January 1 through May 1 each year.
- Once your agency has been accepted into the One Gift Program, you will not need to reapply each year.
- If you have any questions about the application process, please contact the One Gift Coordinator.
In addition to providing a W-9 with your One Gift application, a W-9 is also required for address and/or name changes.