VIEWS: 12 PAGES: 27 POSTED ON: 8/11/2011
Program Manual We grant wishes to children with life-threatening medical conditions to enrich the human experience with hope, strength and joy. Kids For Wish Kids Program Overview Kids For Wish Kids® is a program designed to give young people the opportunity to help grant wishes for children facing life-threatening illnesses by raising the funds necessary to make these dreams reality. What is most appealing about this unique program is that the ideas for how to raise the money needed to grant a wish come from the kids themselves. They have complete ownership of the program and are responsible for carrying it out. Developing a program to assist other children provides a valuable learning experience for those who participate in the Kids For Wish Kids program. Kids For Wish Kids works best when it is the product of the children’s ideas and energy. The Make-A-Wish Foundation of Arizona is happy to help provide resources, ideas, and recognition, but the event belongs to the kids. Parents, teachers and staff often serve as mentors, but the true learning experience comes from the kids taking ownership of the program, and in doing so, they understand the reasons for giving the gift. Program Goals 1. To increase awareness about the Make-A-Wish Foundation of Arizona and the importance of its mission to children with life-threatening conditions. 2. To encourage kids to become actively involved in fulfilling the wishes of children with life-threatening illnesses through their own efforts. 3. To foster the value of community service – using this program as a hands-on learning experience for kids. 4. To provide an opportunity for kids to experience the positive feelings that comes with helping someone. 5. To create school spirit or team unity. 6. To help kids learn how to work together for a common goal. 7. To provide interaction among students, teachers and parents. 8. To give students a positive attitude toward philanthropy! The Make-A-Wish Foundation of Arizona: 711 E Northern Ave, Phoenix, AZ 85020 602-395-9474 or www.wishaz.org Facts At-A-Glance Mission: The Make-A-Wish Foundation of Arizona grants wishes to children with life-threatening medical conditions to enrich the human experience with hope, strength and joy. The 1st Wish: On April 29, 1980, a 7-year-old boy named Chris Greicius realized his lifelong dream to become a police officer. Many of those responsible for fulfilling Chris’ wish wanted to do the same for other children with life-threatening illnesses. This is how the Foundation was formed. National History: Founded in 1980 and headquartered here in Phoenix, the Make-A- Wish Foundation is the largest wish-granting organization in the world with 69 chapters throughout the U.S. and its territories and many international affiliates. A wish is granted on average every 41 minutes in the US. Arizona History: We are the founding chapter of the Make-A-Wish Foundation. We serve children throughout the entire state of Arizona. Referral: Anyone can refer a child to the Make-A-Wish Foundation of Arizona. The child’s physician will determine whether or not they are medically eligible to receive a wish. Eligibility: Children between the ages of 2 ½ and 18 who have a life-threatening medical condition and who have not already had a wish granted are eligible for a wish. How Wishes Once a child is deemed eligible, a team of wish granting are Granted: volunteers arrange to meet with the child to learn about the child’s wish. Once the wish is determined, the volunteers work with Make- A-Wish staff in granting the child’s wish. Number of Wishes The Arizona chapter of the Make-A-Wish Foundation has granted Granted: more than 3,750 wishes since 1980 (last updated Feb. 2011) In our last fiscal year, we granted 254 wishes. Support: Financial support for the Make-A-Wish Foundation of Arizona comes from individual, community, corporate and foundation donors. We receive no government funding. In addition, more than 600 volunteers and 15 staff help support the Foundation’s mission. Cost of a Wish: The average cost of a wish is $7.500. There is no cost to the family in fulfilling a child’s wish. Every expense is incurred by the Foundation. Kids For Wish Kids Project Ideas Host a Penny War…Each grade level competes against each other to collect the most pennies. Students are encouraged to put nickels, dimes and quarters in the other grades’ containers in order to get the corresponding amount of pennies subtracted from the other grades’ total count. Make-A-Wish Money Week…Each day of the week students bring in change: Monday = Pennies; Tuesday = Nickels; Wednesday = Dimes; Thursday = Quarters; Friday = Dollars. You may want to find a local bank that is willing to count your change. Build a Spirit Chain…students create a spirit chain in their school colors with links sold for $1 each. Decorate the hallways, gym, library, classroom, etc. You can create a contest amongst the different classes to see who can create the longest chain. At the end of the competition, link all of the chains together to show the combined school efforts. Guessing Games… Fill a large jar or container with candy. Charge participants to guess how many of the candy pieces are inside the container. The winner gets the container and all of the candy. Sell “Wish Upon A Star” Cutouts…You can make your own or order them through the Foundation. Cutouts are sold to students for $1 and students can write their name and decorate their star. The cutouts are then hung in the school to show your support for Make-A-Wish. Teacher Picture Contest…Have teachers bring in their baby pictures or high school graduation pictures, which are then displayed and students can submit guesses for a donation. The student correctly naming the most teachers wins a prize. Create an Art Gallery…Student created artwork is sold during an Open House or at an Evening of Art Event. Try finding a local frame shop to donate framing for some of the artwork or a local gallery that will help to promote the event by showing one or two pieces of student art during the week of the sale. Have a Pie-In-The-Face Contest… You can sell $1 raffle tickets for a chance to throw a whip cream pie at the face of your favorite teacher at your next assembly or sporting event. Be sure to have the teacher wear a large, plastic bag over their clothes! Hold a Dress Down Day…Students attending a school with a dress code can contribute a small fee to wear casual clothes to school on a designated day. Staff is encouraged to participate as well. Hat Day…Students pay a small fee to wear a hat to school for the day. You can incorporate a Best Hat Contest and have donated prizes for the winners. Sell Candy-Grams…Students can purchase candy for another student/teacher and fill out a card with a personal message. Goodies would then be delivered on a designated day throughout the school. Used CD / Book / DVD Sale…Students bring in used items to be sold at school. Each should be organized by category and priced to sell. (50 cents - $5) depending on the condition. Arrangements can be made in advance with a local church, school or shelter to donate the unsold items. Plan a Car Wash…work with a local gas station or retailers with a large parking lot to plan a Wash For Wishes. Ask your local radio station to donate some advertising. Coordinate a Student / Teacher Sport Event…Have a team of students compete against a team of teachers in a sporting event. Funds are raised by charging an admission fee, selling refreshments and/or hosting a 50/50 raffle during the game. Volleyball is a great low contact sport for this type of event. Best Seat in the House… You’ll need to find a sofa to use. Sell raffle tickets to students for a chance to win the “best seat in the house” for themselves and two of their friends to attend a school football game. Announce the winner prior to the game and position the sofa in an ideal spot to view the game. During half- time, order pizza and soda for the winners. Hold a School Marathon…Whether it’s a jump rope marathon, dance-a- thon, walk-a-thon, jog-a-thon…the rules are all the same. You will need to reserve your school gymnasium and ask a DJ to donate their services. Have students obtain pledges from relatives and friends and ask local businesses to make cash donations or donate food or gifts to use as door prizes for participants. Determine a time frame, we suggest 6 hours. The student(s) who raise(s) the most money can win a special prize. Sponsor a Half-Court Shooting Contest…Sell chances to shoot a half-court shot during basketball season to students, teachers and parents. You’ll want to obtain a big prize as an incentive. Ask local businesses to donate your big prize – be sure to explain the contest since the shot would have to be made for the donation to be needed. Care Packages…These are especially popular during the first week of classes or exam time. Send order forms home to parents who can order packages as a surprise. Packages may include: candy, chips, hot chocolate, fruit, cookies, jokes, pencils, etc. Design and Sell Calendars…Create a calendar. Collect artwork from students to be featured in the calendar. You can sell individual squares (dates) to recognize birthdays, anniversaries or other special events for $3-$5 each. You can also sell ad space to local merchants or school clubs. We recommend limiting ads to 3- 4 per calendar page. Once printed, sell the calendars for $10-$15 at sporting events, school functions and other activities. Students’ Cookbook…Involve the whole school in writing a book of the students’ favorite recipes. Ask each student to tell you 1) what their favorite recipe is, 2) what ingredients they need, 3) how they make/prepare their recipe, 4) how long it takes, and 5) have them draw a picture of what their recipe looks like. Compile all the recipes into a book and sell to parents, friends and staff. Have a great idea for an event…Let us know and we’ll add it to the list! Kids For Wish Kids® Fundraising Response Form Group Name: ________________________________________________________________ School: _____________________________________________________________________ Address: ____________________________________________________________________ Phone: ______________________________ Fax: __________________________________ Teacher/Advisor Name: ______________________________________________________ Teacher/Advisor Phone: _____________________ E-mail: _________________________ Description of fundraising activity: ____________________________________________ _____________________________________________________________________________ Date and Time of fundraiser: _________________________________________________ Location of fundraiser: _______________________________________________________ Estimated Number of Participants: ____________________________________________ Estimated Donation Amount: __________________________________________________ How did you hear about the Kids For Wish Kids Program? ________________________ ______________________________________________________________________________ What resources, if any, do you request from the Make-A-Wish Foundation? (If any, please describe): ______________________________________________________________________________ ______________________________________________________________________________ WE HAVE READ AND AGREE TO FOLLOW THE ATTACHED KIDS FOR WISH KIDS FUNDRAISING RULES. Proposed by: Approved by: _____________________________ ___________________________ Signature Signature ______________________________ Make-A-Wish Foundation of Arizona Teacher or School Representative Date: _________________________ Date: __________________________ Make-A-Wish Foundation of Arizona Phone: 602-395-9474 711 E. Northern Ave., Phoenix, AZ 85020 Fax: 602-395-0722 Kids For Wish Kids Fundraising Rules Thank you for helping us make wishes come true! In planning and conducting your fundraiser, please follow the following rules: We do not allow door-to-door or telephone solicitations. Please be careful when using the Make-A-Wish Foundation® name and logo. Note that “Make-A-Wish” is spelled with a capital “A” and with hyphens (not Make a Wish). Also, please do not alter our “swirl and star” logo by customizing it to your specific event. (Ex. Do not change the logo to read “Make-A-Cake”). Attention to these matters helps us protect our brand! The first time the “Make-A-Wish Foundation® of Arizona” or the “Make-A-Wish Foundation®” is used, the “®” must be present. All references must include the word Foundation. Our mission is to grant the wishes of children with life-threatening medical conditions. Please do not refer to the children we serve as “terminally ill” or “dying,” as these labels can instill a sense of defeat and be counterproductive as our wish children fight to overcome their illnesses. Many of our wish kids are able to beat their illness and we believe in the importance of keeping a positive mindset. In accordance with standards adopted by the BBB Wise Giving Alliance, any solicitations relating to your event must specify at the point of solicitation, and in a manner acceptable to Make-A-Wish: (a) that Make-A-Wish is the benefiting organization; (b) the actual or anticipated portion of the purchase price that will benefit Make-A-Wish; (c) the duration of the campaign; and (d) any maximum or guaranteed minimum contribution amount. Please complete the Projected Budget Form before the event and the Final Budget Form at the conclusion of the event. Keep careful track of the money you raise and send the money with the Final Budget Form directly to the Make-A-Wish Foundation of Arizona office within 30 days after the end of your fundraiser. Before distributing any promotional materials or press releases, each item must be reviewed and receive approval from the Make-A-Wish Foundation. In order to avoid inadvertently jeopardizing existing relationships between Make-A- Wish and our donors, you agree to receive approval from Make-A-Wish before soliciting corporations, businesses, celebrities, sports teams, or individuals for cash or in-kind donations relating to your Event. If you would like any more information about the Make-A-Wish Foundation or if you would like any collateral materials to distribute at your event, please contact the Make-A-Wish Foundation of Arizona office. *** We are delighted you are doing a project for the Make-A-Wish Foundation of Arizona. Please mail/fax the completed form to: Make-A-Wish Foundation of Arizona 711 E. Northern Ave., Phoenix, AZ 85020 Phone: 602-395-9474 Fax: 602-395-0722 Thank you again for your support! Kids For Wish Kids® Projected Budget Event/Program: _______________________________________________________________ Sponsoring Organization: ______________________________________________________ Budget Prepared By: __________________________________________________________ Date: ___________________________ Projected Expenses Projected Income (Revenue) (List source of revenue and amount) Facility Rental $__________ Decorating $__________ _____________________________ $__________ Catering $__________ _____________________________ $__________ Entertainment $__________ _____________________________ $__________ Supplies $__________ _____________________________ $__________ Printing $__________ _____________________________ $__________ Advertising $__________ _____________________________ $__________ Mailing Costs $__________ _____________________________ $__________ Other: _____________ $__________ _____________________________ $__________ Other: _____________ $__________ _____________________________ $__________ Total Expenses: $__________ Total Income $__________ Projected Budget Total Income $____________ - Additional Notes:______________ Total Expenses $____________ ______________________________ _______________________________ Total Revenue = $____________ _______________________________ _______________________________ Donations to Other - _______________________________ Charities / Amount Kept _______________________________ by Sponsor $____________ _______________________________ _______________________________ Projected Total Donation _______________________________ to Make-A-Wish = $____________ Please Note: Per the KFWK Fundraising Rules, sponsoring organizations agree to provide the Make-A-Wish Foundation with a projected budget along with the completed and signed Fundraising Form. Kids For Wish Kids® Final Budget Event/Program:_______________________________________________________________ Sponsoring Organization: ______________________________________________________ Budget Prepared By: __________________________________________________________ Date: ___________________________ Expenses Income (Revenue) (List source of revenue and amount) Facility Rental $__________ Decorating $__________ _____________________________ $__________ Catering $__________ _____________________________ $__________ Entertainment $__________ _____________________________ $__________ Supplies $__________ _____________________________ $__________ Printing $__________ _____________________________ $__________ Advertising $__________ _____________________________ $__________ Mailing Costs $__________ _____________________________ $__________ Other:_____________ $__________ _____________________________ $__________ Other:_____________ $__________ _____________________________ $__________ Total Expenses: $__________ Total Income $__________ Final Budget Total Income $____________ - Additional Notes:______________ Total Expenses $____________ ______________________________ _______________________________ Total Revenue = $____________ _______________________________ _______________________________ Donations to Other - _______________________________ Charities / Amount Kept _______________________________ by Sponsor $____________ _______________________________ _______________________________ Total Donation _______________________________ to Make-A-Wish = $____________ Please Note: Per the KFWK Fundraising Rules, sponsoring organizations agree to provide the Make-A-Wish Foundation with the funds collected and a final accounting statement within 30 days after the event. Promoting Your Event Promoting your event will increase exposure for the event and will help to raise its attendance. This is your opportunity to shape the general public’s impression of your event. Step 1: Know Your Audience Who do you want attending this event? Are you talking to classmates, the entire school or another group population? Are the people you are contacting strangers? The answers to these questions will help you determine the images and text needed in promoting the event as well as WHERE to promote it. Step 2: Make Sure All Event Promotion Materials Include… The Make-A-Wish Foundation® of Arizona is the benefactor of the event. Address, phone number or Web site address of the Foundation. The actual or anticipated portion of sales, admission price or net proceeds that will benefit the Make-A-Wish Foundation. See Example Print Flyer and E-Flyer. Step 3: Decide on Types of Publicity Mail Flyers Posters Newspapers (press releases/media alerts) Radio (public service announcements) Step 4: Tips for Successful Publicity Be as brief as possible but include all important information (who, what, when, where, why and how) Address the media release envelope to a specific person, by name. Most Make-A-Wish releases go to the city editor of a newspaper or the assignment editor of a radio or TV station. Send releases to newspaper/radio/TV editors early enough (at least 4 weeks) to ensure maximum coverage. Publications often copy directly from your press release to create an article. Make sure the press release puts your best foot forward. Thank the reporter if you receive good coverage. A follow-up phone call or note will be remembered. Before distributing any promotional materials or press releases, each item MUST be reviewed and receive approval from the Make- A-Wish Foundation. How to Write… Press Releases, Media Alerts & PSAs Media alerts, press releases and public service announcements (PSAs) are the most appropriate method of notifying the press about an upcoming event. Media Alert Media alerts are designed to arouse interest in your event and entice the media to attend and cover the event. See Example Media Alert. Short (one page) and to the point. Single spaced. Must contain who, what, when, where, why and how – put these elements in the order that best tells your story but they should all be there (bullet points). Must list a contact person and the number where they can be reached. Make sure the number given will be answered and someone will be available to talk about the event. Must be dated. Should be faxed to TV news planners and news directors, radio news directors, city desks, pertinent beat reporters and editors at least three to five days prior to the event. If the event will provide an unusual photo opportunity (celebrity, dance contest) then your document should be entitled “Media Alert/Photo Opportunity.” This should be sent to the Photo Desk of newspapers and television stations as well as the above mentioned media. Follow-up with a phone call one AND two days before the event. In cases of short notice, media alerts should be faxed to news directors and city desks and followed by a phone call. The Make-A-Wish mission MUST appear at the end of all media alerts. Press Release Press releases are “released” on the day of your event or on the day you want to make your announcement. See Example Press Release. Press releases can be given to the media prior to the event however, if your goal is to have media attend the event, we recommend the release be provided only the day of the event. Written as a news story from the writer’s point of view. Should be no more than 1-2 pages in length. Must be double spaced. Must contain the Make-A-Wish Foundation mission statement. Must list a contact person and number where they can be reached. Must be dated. Must tell when the material is available for release: whether “For Immediate Release” or “Embargoed Until (date).” Public Service Announcement (PSA) A PSA is a brief overview of the event to be read by an announcer on the air. It should be concise (10-20 seconds when read aloud). It should contain all pertinent information – who, what, when, where, why and how. Cost of the event. How to get tickets/for more information… Telephone number (if applicable). Sponsorship Guidelines Sponsorship is when you request the financial support of the local community to help cover the costs of your event. In exchange for their financial contribution, typically the company will get to have their name included on the posters, announcements or other materials that market the event. Securing sponsorship(s) is the sole responsibility of the group coordinating the event. One example of creative sponsorship was at a recent bowling tournament held to benefit the Make-A-Wish Foundation. Businesses were asked to sponsor individual lanes at the event. This raised an extra $4,000 for the Foundation. General Guidelines JUST ASK! Approaching businesses may seem awkward at first, but the Make-A-Wish Foundation can help. The Make-A-Wish Foundation can provide you with a “Letter of Authorization” you can present to a business, which may help your group acquire sponsorship. o Letter is printed on Make-A-Wish original letterhead. o Provides credibility and confirms legitimacy of the event. o See Example Authorization Letter. Do not take rejection personally! Potential sponsors can include: o The community you live in. o The business community to whom you have ties. o Charity truly does start at home…you might be surprised at the amount of support you get from familiar faces. How to Approach Sponsors The Make-A-Wish Foundation cannot provide an event organizer with sponsors Since the Foundation seeks donations from several areas of corporate businesses to fulfill children’s wishes and to support our internal Make-A-Wish events, we are unable to solicit for external fundraising events. The Foundation can act as a resource for developing a sponsorship strategy to suit your needs. Clearly explain your relationship with the Make-A-Wish Foundation The event is to benefit the Make-A-Wish Foundation but is NOT being produced by the Make-A-Wish Foundation. Sponsorship gifts may only be considered for a tax-deduction if the entire amount is directed to the Make-A-Wish Foundation or split between another recognized charitable 501(c)(3) organization. If any of the money is used toward the event expenses, the gift may no longer be considered tax-deductible for the organization. Prepare materials for those businesses that don’t have time to meet with you but want some information This information should describe the charity as well as the event. Provide an outline of the event and who will be attending. Find a connection between the event and the potential sponsor Identify the benefit they can receive from sponsoring the event. Example: If you are hosting a basketball tournament and are approaching a sporting goods store: o Point out the majority of attendees will be sports enthusiasts. o The store could promote their business at the event. Sponsorship is an alternative form of advertising Keep in mind: Your event is an opportunity for a company to reach and advertise to a specific audience. Raffle and Auction Information Raffles and auctions are a great way to add excitement to your event as well as a way to increase revenue. A raffle or auction has the potential to be as big or small as you want to make it. 5 Basic Points to Keep in Mind Point 1: Determine how much the audience might be willing to spend before you start to solicit items. Point 2: Provide a variety of fun options for the guests to meet the different spending ranges of your guests. Point 3: Obtain one or two “big ticket” items that would appeal to a majority of the audience and that everyone would like to win (e.g. big screen TV, hot tub, airline tickets…). Point 4: Always keep in mind, who is your audience? This will help guide your prize and auction item selections. Point 5: No item is too big or too small. The Make-A-Wish Foundation has raffled off everything from a trip to London to a PSP (hand-held PlayStation). The PSP was from a wish child and actually raised more money than the trip to London!!! IMPORTANT NOTE: RAFFLE LICENCES ARE REQUIRED BY LAW! Each city has its own raffle requirements so you’ll want to contact your local city officials for details. Most often here in Arizona, if the prize is less than $500 you won’t have as many restrictions or guidelines to follow… Auctions There are two kinds of auctions that can be held at an event: Live Auction and Silent Auction. Live Auction: This type of auction takes place during an event at a time when all the guests are gathered together. An auctioneer is chosen to auction off the items while attendees try to out-bid each other to win the items. The prize goes to the highest bidder. Select an auctioneer – whether you hire someone or use a volunteer. Distribute a list of auction items, value of each item and minimum bid. Confirm price with winner. Silent Auction: This type of auction is held throughout the event but requires an exact closing time, which needs to be communicated to guests. The items should be displayed at volunteer-attended tables. Individual bid sheets should be placed next to each item. If possible, a list of the items should be distributed to all attendees at the event as they enter. The bid sheet should include the name of the item, the fair market value, minimum starting bid and minimum incremental increase needed to proceed with the bidding. See example Bid Sheet. Consignment Items: A consignment item is any item lent to your auction for sale. If the item is sold, the person who lent you the item receives the fair market value and you retain any money raised above that amount. The fair market value is NOT tax deductible. Only the amount over is considered to be tax deductible by the IRS. This information MUST be disclosed to the buyer at the time of bidding and included on the buyer’s receipt for tax purposes. Hints for a Successful… Silent Auction Silent auctions are a great way to bring fun and profit to special events. They do require time and planning, but you will find you can have a good time doing it! Hint 1: Recruit a silent auction committee and committee chair to oversee this aspect of your event. Hint 2: The silent auction sub-committee will then be responsible for: Securing gifts from merchants (e.g. two nights in a hotel, gift certificate to a local restaurant, electronics, jewelry, art, etc.) Securing services (e.g. landscaping, spa treatments, teeth whitening, oil changes for a year, etc.) On-site set-up (e.g. printing the place cards and creating a bid sheet for each item, arranging the items on the display tables, etc.) See example Bid Sheet. Hint 3: On the night of the auction: Items should be displayed attractively on tables. Provide some low-key entertainment, like soft music, while guests view and bid on your items. Announce when there are 10 minutes left in the auction. Then have announcements every minute during the last five minutes. Officially close the auction at the pre-determined time so there are no discrepancies. Highlight the highest bidder on each sheet. Provide instructions on how the winners are able to pick-up and pay for their item(s). o You can announce the winners at the end of the event or post their names where they can be easily viewed. Be prepared to check out those winning the items. Keep in mind, the last thing you want is for your donors to stand in a long line to pay for their item(s). Make sure the process is fast and easy. Hint 4: Distributing the prizes and collecting payment: Be ready to take cash, checks and credit cards. If you can’t take credit cards, have a billing form for the donor to sign. Keep in mind, tax deductions usually don’t apply for these items – check with your Make- A-Wish representative. Hint 5: Following the event: Deposit your profits Send a special “thank you” to the donors of your auctioned items and the bid winners. Give them all a short report on what was raised and encourage them to attend next year and to refer their friends. For issuing receipts, call your Make-A-Wish representative. Ask your contributors in the “thank you” letter to contact you if they have an item for next year’s auction. Tips for a successful event: The key to a successful auction is to have the items that will appeal to your audience. The more items they can touch and take home, the better. Be creative in looking for items. Ask for donations – if you have to pay for items, make sure to set the minimum bid at what you paid for the item. DO NOT ACCEPT JUNK. Utilizing members of your group can be a great way to secure items for your auction – however, you need to emphasize that you do not want junk that’s been sitting in their closet that they’re trying to get rid of. Raffles The cost of raffle tickets is NOT tax deductible Example: A car dealer donates a new expensive car to your group, which you’re going to raffle off to raise money for your event. You sell tickets for $5, put all the ticket numbers in a barrel and pull out the winner. Ticket buyers cannot deduct the price of the raffle tickets as a charitable contribution whether or not they bought one ticket for $5 or 100 tickets for $500. The winner MUST pay taxes on the prize, in this case, the new car. The person donating the item may be eligible for a tax deduction. Why? The IRS assumes someone who buys a raffle ticket or pays to enter a contest that awards valuable prizes has received value for their money – the chance to win a prize. Therefore, it is not a deductible charitable contribution. These rules also apply to bingo, gambling events and other games of chance. Suggestion: Nothing should be said or done to suggest the price for a raffle ticket, contest entry, bingo card, gambling event or other games of chance are tax deductible. DO NOT refer to the price of a raffle ticket as a “donation” or “contribution” and DO NOT call the buyer a “donor” or “contributor.” Avoid these and other words that suggest a charitable contribution is being made. Tips for Getting Charitable Deductions from a Raffle or Auction Internal Revenue Service Suggestions: The cost of a raffle ticket is NOT tax deductible. The IRS assumes someone who buys an auction item has received value for the price paid. In order to take a deduction, the buyer will have to prove that: The price of the tickets purchased exceeded the item’s fair market value. The buyer knew this information before making the purchase. The buyer intended to make a charitable contribution in the amount of the purchase price less the item’s fair market value. The event organizer can ensure auction patrons obtain any deductions they deserve by following the IRS auction procedures. This should give buyers their best chance at obtaining their charitable deductions. Step 1: Publish a listing of items before the auction which: Includes a good faith estimate of the value of each auction item (may be different from the minimum bid). States the deductible charitable contribution for federal income tax purposes is limited to the amount paid for the item less the value of the item. Increases interest in the auction items. Step 2: Provide copies of the listing to auction attendees If a buyer who received the listing buys an item for more than the fair market value* stated in the listing, the buyer can use your estimate of the fair market value to determine the deductible amount. The deductible amount is the purchase price less the fair market value. For the buyer’s tax records, the buyer should keep both the auction listing and a receipt for the purchase. *If an unreasonable estimate of the fair market value is made and the buyer knows or has reason to believe the estimate is unreasonable, the buyer can’t rely on your estimate. This can cause problems for the buyer and for the sponsoring organization – so be reasonable. Step 3: The buyer should receive a receipt that includes: The amount paid for the item. A description of the item and its estimated fair market value using the same value as in the listing created for the event. A statement that the deductible charitable contribution for federal income tax purposes is limited to the amount paid for the item minus the value of the item. In-Kind Donations What is an in-kind donation? A donation of goods or services from a vendor is called an in-kind donation. They are given instead of money because the specific goods or services are a benefit to the organization or event. This option also enables companies who lack the ability to give you cash to support your event/cause by giving you the things you need for FREE. Examples: Raffle items Facility location for an event Anything from a $3 box of granola bars to a $3,000 computer Guidelines to follow when approaching businesses for an in-kind donation Clearly explain your connection to the Make-A-Wish Foundation. Explain the event is to benefit the Make-A-Wish Foundation of Arizona but is not produced by the Foundation nor are you employed by the Make-A-Wish Foundation. This is important for legal reasons. To ensure compliance with the law, document anything you believe could be an in-kind gift and state how it was used. Make sure you list the item, its value and the name and address of the donor on the In-Kind Donation Form. See In-Kind Donation Form. At the end of your event, submit the In-Kind Donation Form to the Make-A-Wish Foundation for processing. Don’t forget to thank your donors! Follow-up with a phone call or thank you note. Guide for Speeches Thank you for spreading the word about the Make-A-Wish Foundation and our mission. Below is a suggested outline for you to use in preparing your remarks. I. Thank You Special thanks to all the people who co-organized the event with you. Thanks to all who attended and supported the event. Express appreciation for their support of the Make-A-Wish Foundation. II. How you got involved with the Make-A-Wish Foundation What was it about the Make-A-Wish Foundation that drew YOU to give the gift of your time? Relate a short story about your experience or connection with the Make-A- Wish Foundation Use some colorful words to express how you feel when helping the Make-A- Wish Foundation (excited, delighted, enriched, happy, rewarded…) III. Why it is important to support the Make-A-Wish Foundation As the Make-A-Wish Foundation strives to grant a wish for every child eligible, they need our help. The average cost of a wish is $6,750 and the Make-A-Wish Foundation does not receive any government funding. Your gifts ensure that the Make-A-Wish Foundation will continue to be able to Share the Power of a Wish®. The four types of wishes are: o I wish to BE… o I wish to GO… o I wish to MEET… o I wish to HAVE… IV. About the Make-A-Wish Foundation of Arizona (try to touch on three) Arizona is the founding chapter of the Make-A-Wish Foundation, inspired by the wish of 7-year-old Chris Grecius who wanted to be a police officer. Our mission is to grant the wishes of children with life-threatening medical conditions to enrich the human experience with strength, hope and joy. Wishes not only provide a brief respite from day-to-day medical concerns but also remind a child that anything is possible – even the future. The Make-A-Wish Foundation of Arizona is a local organization that relies on people just like you, your neighbors, coworkers and friends to make wishes come true. Community support is vital to ensuring all eligible children have the opportunity for their fondest wish to be granted. As more than 3,000 families can attest, a wish is an important part of the treatment process for children with life-threatening medical conditions. For more information, you can visit www.wishaz.org or call 602-395-9474. V. Closing Announce the grand total you made. Give a final thank you to all who came out in support of the Make-A-Wish Foundation. Frequently Asked Questions May we open a bank account to cash checks made out to the Make-A-Wish Foundation or will you do that for us? No. No party other than the Make-A-Wish Foundation may cash a check made out to the Foundation. Please suggest to the group you are working with to ask their participants or patrons to make checks payable directly to the Make-A-Wish Foundation of Arizona. These checks can then be forwarded onto our office for deposit. Please appoint one person to send one envelope containing all of the checks collected, within thirty days following the event. Please keep in mind, when a check is made out to the Make-A- Wish Foundation the entire amount of that check will come to the Foundation. The Make-A-Wish Foundation is not able to use any portion of that money to reimburse your group for any event related expenses. Groups wishing to host events on our behalf are required to meet the financial demands of their event. In order for your group to receive proper credit, please note your school name and/or event name in the memo. What do I do if a local business wants to support our event but they need the Make-A-Wish Foundation Tax ID number? The purpose of the Make-A-Wish Foundation Tax ID number is to have sales tax waived when purchasing anything for the direct benefit of the Foundation. Since the event in question is not being produced by the Make- A-Wish Foundation, the IRS does not allow for the waiver of sales tax for items going toward the event expenses. More than likely, the local businesses want our 501(c)(3) letter which identifies the Make-A-Wish Foundation as a legal charity in the eyes of the government. Businesses will include this letter with their tax filings to prove the charity they supported was legitimate. However, the issue of direct benefit to the charity becomes involved again. If the item is to be used in the production of the event that does not direct 100% of gross revenue to the Make-A-Wish Foundation, then the donating business cannot be acknowledged by the Make-A-Wish Foundation. The Make-A-Wish Foundation can provide a thank you letter that includes the statement, “Your gift is tax-deductible to the extent permitted by law.” Again, it is for the business to decide what deductions they will file and for the Make-A-Wish Foundation to say thank you for their support. See Thank You For Your Support Letter. What do I do with the cash from the event? All cash money collected the day of the event should be collected and given to one pre-designated individual from the school or organization sponsoring the event. This cash money should be kept in a safe at the location of the event or in a locked box monitored by the designated individual until the money can be counted and deposited into the sponsors account. Checks should be given directly to the Make-A-Wish Foundation or a single check from the sponsoring organization should be sent to the Make-A-Wish Foundation with the grand total from the event. The Make-A-Wish Foundation CANNOT accept any change from any kind of “coin-raising” activity. Please ask the event organizer to cash in all change and present it to Make-A-Wish in the form of a check. Will the Make-A-Wish Foundation send Thank You letters to the donors of the event? Yes, if the sponsoring event provides the names of the donors at the event. This can be accomplished by sending the individual donors check directly to the Make-A-Wish Foundation (and the Make-A- Wish Foundation will capture the names of the donors), send the receipts of the credit card donations and supply a listing of donors of cash donations. Each donor will receive a “thank you” for contributing to the fundraiser on behalf of the sponsor. Will the Make-A-Wish Foundation solicit those who send in contributions? Yes, unless otherwise stated by the group sponsoring the event. The donors from the event will be added to our mailing list and will receive a Make-A- Wish newsletter and may receive our annual appeal mailing. Will the Make-A-Wish Foundation get sponsorship for an external event? No. The Make-A-Wish Foundation is responsible for procuring sponsorship for the internal events sponsored by the Foundation (Walk for Wishes, Wish Ball, Derby Duck Race, Golf Classic).
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