Purpose
This policy establishes the requirements and procedures for processing donations made to Girl Scouts of Gateway Council (GSGC) for the benefit of a designated troop or community. The policy is intended to ensure donations are administered consistently, documented appropriately, and handled in accordance with applicable nonprofit and IRS requirements.
Scope
This policy applies to all troops, communities, donors, and volunteers involved in requesting, receiving, processing, or documenting donations intended to support a specific troop or community through GSGC.
Policy Statement
A pass-through donation is a contribution made to GSGC for the benefit of a designated troop or community and subsequently allocated by GSGC in accordance with this policy.
To qualify for pass-through processing, a Pass-Through Donation Request must be submitted using the GSGC Multi-Use Troop Form before the donation is received by GSGC or within 30 days of receipt.
GSGC retains appropriate control and discretion over all charitable contributions received by the council. Donor requests designating a troop or community will be honored to the extent permitted under this policy.
Donations made directly to a troop or community are not processed as charitable contributions by GSGC. Accordingly, GSGC cannot provide a charitable contribution acknowledgment for these donations, nor should individual troops or communities issue such acknowledgments, as they do not independently hold tax-exempt status. GSGC is the recognized nonprofit entity and holds the applicable tax-exempt designation.
Donation Procedures
- Donations of less than $250: Donations of less than $250 may be provided directly to a troop or community if the donor does not require a charitable contribution acknowledgment from GSGC. All such donations must be reported on the troop's Annual Troop Finance Report.
- Donations of $250 or more: Donations of $250 or more, or donations of any amount for which the donor requires a charitable contribution acknowledgment from GSGC, must be submitted to GSGC headquarters, Attn: Fund Development.
- Troop or Community designation: The donor must include documentation identifying the intended troop or community when the donation is submitted to GSGC.
- Pass-Through Donation Request: A Pass-Through Donation Request using the GSGC Multi-Use Troop Form must be submitted before the donation is received by GSGC or within 30 days of receipt.
- Distribution of funds: Once the donation and required documentation have been processed, qualifying funds will be allocated to the designated troop or community in a timely manner, in accordance with this policy and GSGC procedures.
- Financial reporting: All donations received by a troop or community, whether received directly or through the pass-through donation process, must be reported on the Annual Troop Finance Report.
Annual Donation Limit
Troops may receive up to $1,000 in total donations through the pass-through donation process during each Girl Scout membership year.
Once a troop reaches the $1,000 annual limit, additional donations received through GSGC will be retained by the council and directed to the Girl Opportunity Fund to support girls who need financial assistance to participate in the Girl Scout experience.
If an individual donation would cause a troop to exceed the $1,000 annual limit, the troop will receive the portion of the donation necessary to reach the $1,000 limit, and the remaining amount will be directed to the Girl Opportunity Fund.
Troops are responsible for monitoring donations received during the Girl Scout year in coordination with GSGC.
Company Matching Gifts
Company matching gifts must be submitted directly to GSGC. Matching gift funds will be directed to the Girl Opportunity Fund to support the broader Girl Scout community and will not be designated for an individual troop or community.
Because company matching gifts are retained for council-wide use, they do not count toward a troop's $1,000 annual pass-through donation limit.
Compliance and Administration
GSGC is responsible for processing qualifying pass-through donations, maintaining appropriate documentation, issuing charitable contribution acknowledgments when applicable, and distributing funds in accordance with this policy and council procedures.
Troops and communities are responsible for accurately reporting all donations received on the Annual Troop Finance Report and complying with the requirements established in this policy.
This policy is intended to support consistent donation administration, appropriate financial oversight, transparency, and equitable support for Girl Scouts throughout Girl Scouts of Gateway Council.