OPM Form 1647-D
Rev. September 2012
report and the federation’s complete audited
annual financial statements. The audited
financial statements must cover the fiscal period
ending not more than 18 months prior to the
January 2013 (i.e. ending on or after June 30,
2011). The audited financial statements must
verify the federation is honoring designations
made to each member organization by
distributing a proportionate share of receipts
based on donor designations to each member.
The audited financial statements must include all
statements and audit notes as required by GAAP.
The Independent Auditor’s Report must include
the signature of the auditor or the auditing firm.
Newly created federations operating for less than
one year (as determined from the date of the IRS
determination letter to the closing date of the CFC
application period) are not required to submit
audited financial statements.
Item 5
Check the appropriate box. Include as
Attachment D a copy of the complete, signed
IRS Form 990 for a period ended not more
than 18 months prior to January 2013. The IRS
Form 990 must include a signature in the block
marked “Signature of officer”; the preparer’s
signature alone is not sufficient. Organizations
that file the IRS Form 990 electronically may
submit a signed copy of the IRS Form 8879-EO or
IRS Form 8453-EO in lieu of a signature on the
IRS Form 990.
The CFC will compare the number of voting
members disclosed in Part I, Line 3 with the
number of individuals that have the ‘individual
trustee or director’ position selected in Part VII,
Column C. If the number in Part I is more than the
number in Part VII, the organization must provide
an explanation for the difference. Failure to clarify
the difference or to timely file an amended IRS
Form 990 with the IRS may result in the denial of
the application. Please review CFC Memoranda
2009-8 and 2010-5 for additional information on
the IRS Form 990 requirements, including the
presentation of the governing body and expenses.
A complete IRS Form 990 is required including all
supplemental statements and Schedule A, if
applicable, for the applicant federation to be
eligible for the CFC. If the IRS does not require
the federation to file a Form 990 it must complete
and submit a pro forma IRS Form 990 (see
instructions below). IRS Forms 990EZ, 990PF,
and comparable forms will not be accepted.
Organizations not required to file the IRS Form
990 (long form) must submit a pro forma IRS
Form 990.
Pro forma IRS Form 990 Instructions – The
IRS Form 990 can be downloaded from the IRS
website (www.irs.gov). The following sections
must be completed: Page 1, Items A-M; Part I
(Summary), Lines 1-4 only; Part II (Signature
Block); Part VII (Compensation section A only);
Part VIII (Statement of Revenues); Part IX
(Statement of Functional Expenses), and; Part XII
(Financial Statements and Reporting).
The IRS Form 990 and audited financial state-
ments must be prepared using the accrual method
of accounting and cover the same fiscal period
ended not more than 18 months prior to January
2013 (i.e. ended on or after June 30, 2011).
Item 6
Calculate and enter the federation’s annual
percentage for administrative and fundraising
expenses. This percentage is computed from the
IRS Form 990 submitted with this application.
Add the amount in Part IX (Statement of
Functional Expenses), Line 25, Column C
(Management and General Expenses) to the
amount in Line 25, Column D (Fundraising
Expenses), and divide the sum by Part VIII
(Statement of Revenue), Line 12, Column A (Total
Revenue).
No other methods may be used to calculate this
percentage. All percentages must be listed to the
tenth of a percent (e.g. 15.7%).
Charities which do not reflect administrative and
fundraising expenses in the Statement of
Functional Expenses of the IRS Form 990,
resulting in a 0% rate, but show such expenses on
the audited financial statement will be denied