PHILANTHROPIC-SERVICE GUIDELINES (Revised April 2003) The purpose of these Guidelines is to clarify that our philanthropic service is the time and money directed toward the betterment of mankind - to improve the condition and promote the welfare of those who are in need of it. I. General Information A. Hours and monies donated by an ESA member in "the name of ESA", can be counted. a. Hours reprent the time spent from beginning to completion of a project. b. Monies represent cash donations from the chapter treasury or by a chapter member to a service project. B. Donated Goods are estimated by figuring 15% of the retail value on used items and full retail value on new items. C. Roundtrip mileage (for driver only) on an ESA service project may be counted at the current IRS rate. For current IRS rates call 1-800-829-1040 or check the website at www.irs.gov . D. Civic service are community projects, not necessarily related to ESA projects. E. Individuals can count service hours done in an educational setting or group activity even if their child is involved. (church activities cannot be counted) F. Service monies are the portion of ways andmeans projects donated to charitable and civic projects. a. If all proceeds are donated, count all monies and total hours spent raising funds. If proceeds are divided among several projects, monies and hours should be divided on a percentage basis. b. If only a portion of the proceeds are donated, count only a portion of the hours and money. Figure which percent of the net proceeds is being donated, and count the same percent for hours. c. If a fundraising event is specified or advertised as a “benefit” for any philanthropic-service project(s), the total net proceeds must be donated to project(s). II. Hours and monies for ESA Affiliated Projects (i.e., St. Jude Children's Research Hospital - Circle of Life, National Easter Seals Society, ESA Disaster Fund, ESA Foundation) should be counted the same as any other project. III. SPECIAL A. Babysitting – member may count hours on a project when sitting for an ESA member working on an ESA service project. (do not count hours or monies to a paid sitter.) B. Aid to an ESA Member – Count hours and monies should a member be “in need or disabled” due to chronic or terminal illness or other disaster or extreme setback. C. Blanket Statement - At the beginning of the year, Chapters should indicate all of their major projects; members can count hours/monies donated towards thes specific projects. All philanthropic projects are to be listed in the Chapter's minutes. D. Snowbirds - If a member belongs to a different chapter while away from her home chapter for a period of time, she is allowed to report hours and/or monies for ESA philanthropic projects/events in accordance with he chapter that sponsored the project. E. Philanthropice Year - June 1 - May 31 is the Reporting Period. These dates are the IC Philanthropic year for reporting and competing in awards presented at the International Convention only. This should not be made a requirement for each State or Chapter to follow for philanthropic reporting. IV. CLARIFICATIONS A. Homemade Items donated to a philanthropic -service project – count time spent making, baking, etc. and the value of materials used in the items. Homemade items cannot be counted as CASH until they have been sold. B. National Drives , Radiothons/ Telethons a. When an event is totally organized by ESA, count all hours worked and monies received, less expenses. b.If a Chapter only performs part of the work, count hours only. The percentage factor on the ESA chapter's responsibilities, and is the mutual agreement between the fund-raising organization and the ESA chaper(s) prior to the event. C. St. Jude Children's Research Hospital a. Reporting is counted the same as any other ESA service project. Count all hours/mileage and net monies donated. Do not count extra hours or monies spent or a complimentary room voucher for working in a distant city for a St. Jude event. D. National Easter Seals Society a. Reporting is counted the same as any other ESA service project. b. Check with your local Easter Seal Coordinator relative to the "Cartridges for Kids- Easter Seals" project. E. Bloodmobiles and Blood donations a. Count chapter hours for sponsoring the drive and registering donors, etc. b. Count ESA member's blood donation (whole blood = $50 per pint & platelets = $200 per pint) F. ESA Foundation Turn- Around Fund a. Make your chapter check payable to "ESA Foundation". A form can be found on the Foundation website www.esaintl.com/esaf/ or through your ESA Foundation Counselor or the ESA Foundation, P.O. Box 270517, Ft Collins, CO 80527. Telephone: (970) 223-2834. J. Cash Register Receipts a. Receipts redeemed for computers and other school equipment may be counted as a donation. Count 12.5% of the total amount of the receipt, not the total amount of the receipt. *********************************************************** GENERAL PHILANTHROPIC INFORMATION The following questions and answers are those asked most often. This is intended to be a guide to help you interpret the meaning of the official philanthropic rules. When in doubt, it is always best to ask. Your IC Philanthropic Chair is always available to help you at any time. Q Are chapters registered for IC Awards? A The state awards chairman and/or board member within your state is assigned to submit a list of chapters not registered for IC Awards to ESA Headquarters by December 1. All chapters are automatically considered registered unless they are removed from the submitted list. Check with your state chairman to be certain your chapter was registered. Q How do chapters keep track of hours and monies donated? A Many chapter philanthropic chairs have a “member notebook” which is brought to each meeting to update activities. Q Can something donated to your chapter and used on a philanthropic project be counted? A Yes, using the monetary value of the item(s). Q Money from a September finance project will be donated in March. When do we count the hours? A Count the hours at the time of the project. Count the money when it is donated. Q I work for “ Auxiliary” . . . may I count my hours? A If you are volunteering in the name of ESA and are involved with such BECAUSE OF ESA AND it qualifies as “Aid to those in need”, the answer is YES. If you work with “ Auxiliary” on your own, the answer is NO. Q. Can I count the hours and monies on a project if no one else in the chapter works on it? A It depends on the project and IF it was chapter-sanctioned. If the chapter votes to accept the project as one of their philanthropic programs, then you may count it. However, it must be in the name of ESA and in the chapter minutes PRIOR to the donation. If you are doing it on your own, then you may not count the hours and money. Q We plan to give part of our Ways & Means Project proceeds to philanthropic projects and part to our treasury. How do we count hours? A Proportion hours according to the percentage of money given to your philanthropic projects and count only that number. For example, your project nets $1,000 profit with 100 hours. Your chapter uses $250 for the budget and donated $750 to philanthropy. Philanthropic hours reported are 75. Q Can I count the hours I spend on a chapter project even though I am the chair of the project? A Yes. All hours spent on a philanthropic project by ALL MEMBERS may be counted; however, the ADMINISTRATIVE hours of your elected/appointed office may not be counted. Q Does a chapter need eight (8) or more members to qualify for awards or does it matter how many are in the chapter? A The minimum number of eight (8) is no longer used for awards based on percentage of members. Q Are collegiate chapter members considered part of the state count or do they participate in the awards as a separate chapter? A Collegiate chapters are part of your state’s totals unless the state chair requested they not be registered for IC Awards as discussed under Question 1. If they were registered and they participate in a philanthropic project, count the hours and money as part of the state total. Q Are Foundation annual dues counted as philanthropic/service monies? A Yes. ESA Foundation dues and monies contributed can be counted. Q What is the philanthropic year? A Our philanthropic year runs from April 1 to March 31. (This may differ from the IC/ESA July 1 to June 30 year and may also be different from your state ESA year which may run from convention to convention.) Q If a chapter hosting state convention donates a percentage of convention profits to the state philanthropic project, can that chapter also report the same percentage of their hours spent on planning and preparing for convention on the philanthropic report? A Because an ESA meeting or convention is NOT planned as a philanthropic project nor as a chapter fundraiser, the hours or percentage of hours worked or in planning CANNOT be counted toward philanthropic hours even if the profit is donated to the state philanthropic project. Only the donated funds may be counted as philanthropic monies by the chapter IF this is PRE-DOCUMENTED in their chapter minutes and approved by the state. This response is true even if the chapter co-hosted convention with the ESA Foundation. REMEMBER, state meetings are paid for the STATE MEMBERS, NOT just one chapter or area council. Q Our chapter wishes to make a philanthropic donation through the ESA Foundation Turn-Around Fund? How do we accomplish this? A Your chapter check should be made out to “ESA FOUNDATION.” A form describing the current instructions is available from your state ESA Foundation Counselor or the ESA Foundation, P. O. Box 270517, Fort Collins, CO 80527, phone: 970-223-2824. Q The mileage rate has been 20 cents for a long time. Will we see a rate increase? A Yes. The IC Executive Board approved a raise to 34.5 cents to be consistent with travel allowance. This raise became effective in February, 2001. Q May travel time to/from a philanthropic project be counted? A Yes. Each member may count travel time even when riding with another member; however, only the driver may count the 34.5 cents per mile for monies. You may not count travel time to/from a scheduled chapter meeting even though philanthropic work is performed at this meeting. (And, NO air travel time or funds paid to the airlines may be counted by an elected/appointed IC or Foundation officer as these are administrative positions and NO FUNDS are actually donated to or used for philanthropic projects.) Q How do we report aid to a chapter ESA Sister? A Monies donated by the chapter are reported as chapter donations; hours spent by members helping the sister or private funds are listed by the individuals for a total chapter accounting; e.g., a sister is seriously ill and needs assistance, the hours spent by another member assisting her are counted and any monies donated by either the chapter or an individual member are counted. If your chapter furnishes food for the funeral of a sister or her immediate family, members may count the hours spent purchasing and making the good and any monies donated to assist with expenses of the sister. Q Can hours spent by a chapter taking a Red Cross First Aid course be counted as philanthropic hours? A No. You are not aiding the in need even though you derive benefit from the course and may later use it to benefit the disabled or those in need. If your chapter organizes and sponsors a First Aid class and advertises it as “ESA SPONSORED”, then your members may count the hours spent in planning and organizing the class, but not time spent in class. Q Our chapter of “five” organized a Roller Derby last summer to benefit one of our IC philanthropic projects. In the fall, with several sisters moving out of town, the three remaining sisters decided to disband our chapter and join another chapter in our city. How do we count the hours spent and monies earned on our Roller Derby? A A FINAL CHAPTER report should be sent to your state chair listing the hours and monies donated by the five members. This will give an accurate accounting of the state’s philanthropic hours and donated monies for the current year. The members joining another chapter need to begin a new count of the hours and philanthropic donations they are now accumulating. Hours and monies may be counted only ONCE and with the CHAPTER who planned and organized the event. Q Can a Member-at-Large (MAL) who works on a project count her hours and monies to help the state totals? A No, it is clearly stated in Section IV of the Philanthropic Guidelines. Q If I purchase items at a chapter garage sale designated as a fundraiser for our philanthropic project, can that money be counted as a donation? A Yes, the money would be counted as part of the total donation to the project. Our ESA Philanthropic Service Guidelines state that “philanthropic service is the time and money directed toward the betterment of mankind . . . to improve the conditions and promote The welfare of those who need it".

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