§ 114-38. Eligibility requirements of fundraising federations.

To be eligible to receive payroll deduction pursuant to this division, a federation and its member organizations and all friendship club fund recipients (except the Atlanta Employees Fund) must:

(1)

Be recognized by the Internal Revenue Service as a 501©(3) nonprofit organization;

(2)

Have an IRS Form 990 and an audited financial statement if annual income exceeds $100,000.00;

(3)

Have administrative and fundraising expenses that do not exceed 25 percent of total support and revenue, unless the organization can demonstrate that its actual expenses are reasonable under all the circumstances in its case;

(4)

Be registered under the Georgia Charitable Solicitation Act of 1988, O.C.G.A. § 43-17-1 et seq.;

(5)

Be incorporated;

(6)

Provide services or funding that impacts health or human welfare on a local or statewide basis;

(7)

Present a proposal addressing funding priorities previously established in writing by the board of directors of the friendship club, which proposal must be approved by the board;

(8)

Be in compliance with all federal, state and local laws and ordinances; and

(9)

All recipients of payroll deduction funds under this division have a nondiscrimination policy consistent with the Charter and ordinances of the city.

(Ord. No. 2007-22(06-O-2700), § 1, 3-27-07)