Chapter Adm 30

Chapter Adm 30

PAYROLL DEDUCTIONS FOR CHARITABLE PURPOSES

Adm 30.01   Authority.

Adm 30.02   Purposes.

Adm 30.03   Definitions.

Adm 30.04   Approval.

Adm 30.05   Requirements.

Adm 30.06   Application.

Adm 30.07   Eligibility decisions.

Adm 30.08   Eligibility committee actions and activities.

Adm 30.085   Eligibility committee.

Adm 30.09   Eligible charitable organizations.

Adm 30.10   Distribution of payroll deductions.

Adm 30.11   Removal from list.

Adm 30.12   Effect of approval.

Adm 30.13   Eligibility after initial acceptance.

Adm 30.01 Adm 30.01 Authority. Section 20.921 (1) (a) 4., Stats., authorizes state employees to designate payroll deductions for charitable purposes approved by the department of administration and the governor.

Adm 30.01 History History: Cr. Register, March, 1980, No. 291, eff. 4-1-80.

Adm 30.02 Adm 30.02 Purposes. The purpose of this chapter is to ensure that:

Adm 30.02(1) (1) Only approved charitable organizations are permitted to be designated for payroll deductions by state employees.

Adm 30.02(2) (2) The funds contributed by state employees by means of payroll deductions are used for the announced purposes of the charitable organizations.

Adm 30.02 History History: Cr. Register, March, 1980, No. 291, eff. 4-1-80; am. (1) and (2), Register, March, 1982, No. 315, eff. 4-1-82.

Adm 30.03 Adm 30.03 Definitions. In this chapter, unless the context requires otherwise:

Adm 30.03(1) (1) “Charitable organization” means any corporation or other entity described in internal revenue code section 501 (c) (3) and exempt from federal income tax under internal revenue code section 501 (a) and supported in part by voluntary contributions from the public and which, unless exempt by state law, is registered with the department of safety and professional services as a charitable organization.

Adm 30.03(2) (2) “Contribution” means money or property, including the promise to pay, or payments for merchandise, advertising or other rights when a representation is made by or on behalf of a seller or solicitor that the whole or any part of the consideration will be given to a charitable organization. “Contribution” does not mean funds obtained by a charitable organization through grants from a governmental agency. The amount of the contribution when a sale is made is the sale price less the cost to the charitable organization of the item sold.

Adm 30.03(3) (3) “Secretary” means the secretary of the department of administration.

Adm 30.03(4) (4) “Umbrella organization” means an entity which serves as the agent of a group of charitable organizations. An umbrella organization shall endorse the program objectives of the other charitable organizations for which it acts as agent, and shall accept responsibility to ensure that the charitable organizations for which it acts as agent comply with all the requirements of this chapter. The umbrella organization shall be a charitable organization.

Adm 30.03 History History: Cr. Register, March, 1980, No. 291, eff. 4-1-80; am. (4), Register, July, 1986, No. 367, eff. 8-1-86; correction in sub. (1) made under s. 13.92 (4) (b) 6., Stats., Register December 2011 No. 672.

Adm 30.04 Adm 30.04 Approval. Only those charitable organizations which have been approved by the secretary pursuant to the requirements of this chapter may be designated by state employees for a payroll deduction.

Adm 30.04 History History: Cr. Register, March, 1980, No. 291, eff. 4-1-80.

Adm 30.05 Adm 30.05 Requirements.

Adm 30.05(1) (1) Type of organization. Only charitable organizations are eligible for approval.

Adm 30.05(2) (2) Umbrella organization. Only charitable organizations that are members of an umbrella organization will be approved for a payroll deduction. Each umbrella organization must have as members at least 5 charitable organizations, each of whom must meet all of the requirements of this chapter. Any charitable organization may, under the provisions of this chapter and in conjunction with 4 other charitable organizations, form an umbrella organization.

Adm 30.05(3) (3) Federal exemption. Each charitable organization must submit a copy of the internal revenue service ruling indicating that it is an exempt organization under internal revenue code section 501 (c) (3). An advance ruling on its exempt status shall meet this requirement.

Adm 30.05(4) (4) Registration and reporting. Each charitable organization shall have registered as a charitable organization with the department of safety and professional services, unless specifically exempt from registration by state law, and shall have filed all required reports within any established time limits.

Adm 30.05(5) (5) Integrity of operations. Funds contributed to charitable organizations by state employees must be used for the announced purposes.

Adm 30.05(9) (9) Finances. Each charitable organization shall obtain annually from an independent licensed certified public accountant, an audit opinion which indicates that financial statements have been prepared in accordance with generally accepted accounting principles applicable to the nature of the organization. The charitable organization must conduct its fiscal operations in accordance with a detailed annual budget which is prepared and approved at the beginning of each fiscal year by the board of directors. Prior authorization by the board of directors shall be required for any significant variation from the approved budget.

Adm 30.05(10) (10) Fund raising practice.

Adm 30.05(10)(a) (a) The charitable organization’s fund raising practice shall include the following safeguards:

Adm 30.05(10)(a)1. 1. Publicity and promotional activities shall be based upon the actual program and operations of the charitable organization.

Adm 30.05(10)(a)2. 2. The charitable organization shall not sell or otherwise permit others to use lists of its contributors.

Adm 30.05(10)(a)4. 4. There shall be no mailing of unordered tickets or merchandise with a request for money in return.

Adm 30.05(10)(b) (b) Except for the requirement of par. (a) 1., any of the requirements of this section may be waived by the secretary if the charitable organization is otherwise in compliance with this chapter and the charitable organization has presented a reasonable justification for a fund raising practice otherwise prohibited hereunder.

Adm 30.05(11) (11) Nondiscrimination. The charitable organization shall have a policy and procedure of nondiscrimination in regard to race, color, religion, national origin, disability, age, or sex applicable to persons served by the charitable organization, applicable to charitable organization staff employment, and applicable to membership on the charitable organization’s governing board.

Adm 30.05(12) (12) Annual reports. The charitable organization shall prepare an annual report available to the general public which includes a full description of the charitable organization’s activities including types of solicitation for contributions, the names of its chief administrative personnel, and a full disclosure of the source and use of contributions. The charitable organization shall also prepare and make available to the general public an annual financial report which shall be certified by an independent certified public accountant.

Adm 30.05(13) (13) Special report. To determine compliance with this chapter and upon request, the charitable organization shall submit a special report giving such information as may be requested by the secretary.

Adm 30.05 History History: Cr. Register, March, 1980, No. 291, eff. 4-1-80; am. (2), (3), (5) and (13), r. (6) to (8), (10) (a) 3. and 5. and (14), Register, March, 1982, No. 315, eff. 4-1-82; am. (9), Register, July, 1986, No. 367, eff. 8-1-86; correction in sub. (4) made under s. 13.92 (4) (b) 6., Stats., Register December 2011 No. 672; CR 21-110: am. (11) Register June 2022 No. 798, eff. 7-1-22.

Adm 30.06 Adm 30.06 Application. To be considered for eligibility for payroll deduction initially, the charitable organization must do the following:

Adm 30.06(1) (1) Separate application. Each charitable organization must complete a separate application. Umbrella organizations may make application on behalf of member charitable organizations.

Adm 30.06(2) (2) Place of filing. Two copies of the application shall be filed with the office of the secretary.

Adm 30.06(3) (3) Time of filing. Applications must be received on or before February 1 of any year in order for a charitable organization to be considered for eligibility for payroll deduction during the following year.

Adm 30.06(4) (4) Content of application. The application shall include the following information, documents and data:

Adm 30.06(4)(b) (b) Requirements. Information shall be provided showing that the applicant meets the requirements of s. Adm 30.05.

Adm 30.06(4)(d) (d) Salaries. A list shall be submitted showing the individual salaries and positions of directors, executives and other administrative personnel earning in excess of $20,000 per year.

Adm 30.06(4)(f) (f) Finances. Information shall be furnished, with a certification by an independent certified public accountant showing compliance with the standards described in s. Adm 30.05 (9).

Adm 30.06(4)(g) (g) Fund raising practice. A statement of compliance with all factors indicated in s. Adm 30.05 (10) shall be furnished.

Adm 30.06(4)(h) (h) Nondiscrimination. A written assurance of nondiscrimination as required by s. Adm 30.05 (11) shall be furnished.