Guidelines for Local League Grants

Guidelines for Local League Grants

The League of Women Voters of Oregon Education Fund (LWVOREF) was established in 1980 as an entity separate from the LWVOR. It qualifies under Section 501(c)(3) of the Internal Revenue
Code as an organization to which contributions are tax-deductible. Pursuant to the provisions of the Local League Education Program, local Leagues in Oregon can solicit tax-deductible contributions to the LWVOREF and receive funding from the LWVOREF for their own educational and voter
service activities. The program, which was formerly called the Local League Grant Fund, enables local Leagues to fund such projects with easier to raise tax-deductible money, leaving them more money from their dues to fund action, administration, and membership. Local Leagues can also pay
a portion of their PMP to LWVUS using funds from their LLEF.

These guidelines set forth the process for raising and receiving Local League Education Fund moneys. In order to protect the tax-deductibility of the contributions of donors and the 501(c)(3) status of LWVOREF, it is mandatory to comply with the procedures described below. ( See instructions below. )

  1. Criteria for Tax-Deductible Projects
    • The project must be educational in nature and designed to serve the general public, not exclusively League members.
    • The project must provide objective information and analysis, with no advocacy of League positions or lobbying.
      -OR-
    • The funds must be used to pay a portion of LWVOR or LWVUS PMP.
  2. Some Ideas for Projects
    • Voter Service/Citizen Information projects such as voters’ guides, candidate meetings, badges and posters reminding people to vote, citizen information services regarding registration and voting procedures, and go-see trips.
    • Publications such as Know Your Community, Know Your School, Facts and Issues (with no mention of League positions), lists of elected officials; and other information of interest to
      citizens, such as tenants’ rights.
    • Public meetings such as seminars, conferences, and workshops. (Be sure any cosponsors understand the educational,non-partisan nature of the event.)
    • Purchase of publications, such as LWVOREF and LWVUSEF publications, for distribution to schools, libraries, League members, and the general public.
    • Payment of up to ½ of your League’s LWVUS PMP obligation. See item 6 below.
  3. Surplus FundsAny surplus funds must be returned to the local League’s LLEF account with LWVOREF, and are
    available for the future projects of that local League. They must not be put into the local League’s
    Treasury. Doing so could affect the tax deductibility of all gifts involved and could threaten the tax
    deductible status of LWVOREF.
  4. Giving CreditWhen grant funds are used to print a publication or to present a meeting, credit should be given to
    LWVOREF and, if desired and donors consent, to the donors. For example, a publication could
    include the following statement: “Prepared by the League of Women Voters of _______________,
    and funded by the League of Women Voters of Oregon Education Fund by contributions from
    ____________.” If the project is a meeting, acknowledgment may be made in a publicity release or
    other announcement.
  5. Record-KeepingEach local League is responsible for maintaining a permanent record of all moneys it has sent to the
    LWVOREF, the names of its contributors, and all moneys withdrawn from its account at
    LWVOREF. Included in the record should be copies of Project Request Forms, Financial Reports,
    paid invoices, approvals from LWVOREF, and copies of materials published.

Instructions for Using the LLEF for Paying LWVOR or LWVUS PMP

You may pay up to 7.5% of your League’s LWVOR PMP obligation or up to one half of your
League’s LWVUS PMP obligation with funds taken from your League’s LLEF. You must be able to
provide, upon request, support documents that show that the LLEF monies were donated for PMP
purposes. To pay LWVOR PMP, write in the requested amount in the space provided on your
quarterly PMP form. To pay LWVUS PMP, submit a request by email directly to the LWVOR
Treasurer who, upon your direction, will issue a check to you payable to LWVEF with funds
withdrawn from your League’s LLEF.

Instructions for Using the LLEF for Tax-Deductible Projects

  1. Submit checks to LWVOREF using the LLEF Donation Form. Please submit checks within 2 weeks after you receive them. You can send one at a time or wait until you have several to
    send in at once.
  2. When you have a proposal in mind for which you’d like to use your LLEFunds, submit a Project Request Form to make sure your project will be approved. On this form, you can request to receive funds in advance or wait until you have collected receipts and submit for reimbursement at the completion of the project.
  3. When your project is complete, submit a Project Report Form,
    including receipts for anything that the funds were spent on.
    If you have funds that you requested and received but did not spend, return those funds at this time for redeposit into your
    LLEF.