Policies and Procedures for Fundraising Events
The Ingham County Animal Shelter Fund (ICASF) welcomes and encourages businesses, organizations, clubs, and individuals to conduct fund raising activities on behalf of ICASF. We are a private 501(c) (3) non-profit organization whose purpose is to support the financial needs of the homeless animals of Ingham County. We are pleased that you want to support us in our effort to raise funds to establish a new building for the shelter and to continue to fund established, vital programs.
This is the simplest method for conducting fundraising activities. Fundraising is conducted by an individual, group of people, or an organization without the endorsement, involvement, or mention of the ICASF. Generally, the person or group plans and executes a fundraiser (such as a dinner, golf tournament, walk-a-thon, auction, direct mailing, advertisements, or in-person solicitations) and then makes one donation of the net proceeds to the fund. Neither the name nor logo of ICASF may be used in connection with the event or activity. Unless the event is sponsored by another not-for-profit organization which accepts and acknowledges the contributions, individual donations are not tax deductible to the donor. The end charitable purpose of the fundraising activity can be mentioned (build a new shelter, medical funds for the shelter pets, etc.) but the specific fund name, Ingham County Animal Shelter Fund or ICASF, cannot be used.
Note on Tax Deductibility: Contributions to a fundraiser are only tax deductible when they are received and acknowledged directly by a qualified not-for-profit organization. Note that there are specific regulations regarding raffles and that there is no charitable deduction for raffle tickets purchase nor for items purchased at or below value at auction. Depending on the event, tax deductibility may or may not be a motivating reason for donors to participate. Often times, donors who participate in fundraising events are not doing so to receive a tax deduction. Donors believe in the purpose of the fundraiser and will make a contribution regardless of the tax benefits to themselves.
If you do plan to do independent fundraising, please clear your plans with ICASF as a courtesy and to ensure adherence to proper procedures.
Guidelines for Independent Fundraising:
1. A person or group planning or organizing a fundraising event may state that the proceeds benefit the general purpose of the ICASF but cannot use the name of Ingham County Animal Shelter Fund, the ICASF logo, or tax exempt number.
2. A person or group planning or organizing a fundraising event is solely responsible for obtaining and paying for any necessary insurance, permits, licenses, approvals, etc. The name of Ingham County Animal Shelter Fund must not appear on any contract or agreement.
3. Individual participants in the fundraising event make their payments to the organizing group or individual and not to the Ingham County Animal Shelter Fund. The organizers may record the contributors’ names and addresses and may provide a courtesy acknowledgement. The acknowledgement letter must not include any language stating that the letter serves as an official receipt for IRS purposes or include any reference to tax deductibility or to the contribution being made to Ingham County Animal Shelter Fund.
4. The planning group or individual pays all expenses and sends net proceeds from the fundraiser to ICASF for addition to the shelter fund. The ICASF then records the gift as coming from unnamed “third party donors”.
5. It is possible for a donor to make a direct, tax-deductible gift to the ICASF without participating in the fundraising activity. In this instance, the donor makes the check payable directly to ICASF, marks the check “direct contribution/no benefits received”, and sends it directly to ICASF. If the donor has not received any goods or services in exchange for the donation, the donor will receive an individual gift acknowledgement letter from ICASF indicating that the gift is tax deductible.
We are grateful that you have selected the Ingham County Animal Shelter Fund as the recipient of your fundraising activity. Your successful fundraiser will help ensure that ICASF can continue its mission to raise funds to establish a new building for the shelter and to continue to fund established, vital programs. If you have any questions as you plan your event, please contact ICASF by email at firstname.lastname@example.org.
Ingham County Animal Shelter Fund Board
P.O. Box 238
Mason, MI 48854