Fund your Adventure
BSA Fiscal Policies & Procedures for Units FAQ
Should our unit have a checking
account?
Yes. Unit funds should be deposited in a
checking account that requires two
signatures on every check unless the
chartered organization requires other
procedures.
Who is responsible for the finances of the
unit?
The unit committee is responsible for the
unit’s finances, but the assets belong to the
chartered organization.
Should our unit consider insuring our
unit equipment?
Yes. It is suggested that your unit insure its
equipment. Remember, the chartered
organization owns the assets.
When should our unit submit a BSA Unit
Money-Earning Application?
For all unit fundraising. Approval must be
given in advance by the chartered
organization and the local council. The Unit
Money-Earning Application can be found at
the Council Service Center or online at:
cpcbsa.org/unitfundraising
Is our unit considered tax-exempt by the
IRS?
Chartered organizations vary widely in tax
status, but the tax status of your unit is the
same as that of your chartered organization
if the chartered organization includes the unit
in its tax status.
Candy & Meat Stick Sale
Does our unit need to file annually an
electronic postcard 990-N with the IRS?
The BSA national office consulted with
outside counsel. In their opinion, most units
do not have to file. The only exception is for
the very small number of units that have filed
for separate federal tax-exempt status under
Section 501(c)(3) of the Internal Revenue
Code.
Can our unit be covered under the BSA’s
group exemption?
27
My local company has employee
volunteerism grants. Can these gifts go
to our unit?
Employee incentive
awards and
volunteerism
grants usually can
NOT go to a unit,
due to the
company’s giving
restrictions.
Corporate donations often can only go to
charities that are “501(c)(3).”
No. The IRS only allows local councils (and
council trust funds) to be included under the
BSA group exemption.
A volunteer suggested that our unit apply
for its own tax-exempt status. Can we?
Units should not incorporate or apply for their
own tax-exempt status. Units are not legal
entities.
Can we solicit gifts for our unit?
No. Simply put, units are not permitted to
solicit any gifts.
Does that mean people can’t make gifts to
our unit?
Anyone can contribute to a Scout pack,
troop, or unit—and many donors don’t need
or care about charitable deductions.
Can gifts go to the local council to benefit
our unit, then “pass through” the council
to us?
No. Your unit “belongs” to your chartered
organization, not to your local council.
√ Take it Easy, no arrangements to make,
just sign up and sell!
Earn Funds for Scouting Fun!
√ Earn up to 30% Profit!
√ Earn your ZERO RETURN Bonus $100! WHEN: February - March, 2018
INFO: cpcbsa.org/candy
1. Have Zero Returns.
2. Sell a minimum of $1,500.
3. Close out on-time.
√ Do Your Part by helping us out with the
council sale. Not only does your unit earn a
profit, but a portion of the profit helps the
council pay for camps, upkeep, equipment
and programs.
Safety While Fundraising
Include these safety considerations when
planning a unit fundraiser (source Guide to
Safe Scouting).
1. Money-earning projects should be
suited to the ages and abilities of youth
participants.
2. Proper adult supervision should be
provided.
3. Youth should engage in money-earning
projects only in neighborhoods that are
safe and familiar and should use the
buddy system.
4. Leaders must train youth members to
never enter the home of a stranger and
to know whom to contact in case of an
emergency.
5. Youth participants should be familiar
with safe pedestrian practices and
participate during daylight hours only.
Non-Commercialization
Other than for the council sponsored candy
and popcorn sales no Scouter, member,
employee, or representative of the Boy
Scouts of America, or any local council or
unit, is authorized to use any logo, insignia,
terms in common usage, or descriptive
marks relating to Scouting for any
commercial purpose, without the express
written authorization of the National Council
for the subject use.