Charitable checkoff funds may not be used for administrative expenses. The intended use is in
direct service delivery to Oregonians as specified in ORS 305.720:
“(1) The entity supports private charitable causes or engages in public activities that are
consistent with policies and programs of the state and:
(a) Checkoff resources are used to augment existing programs or provide new funding to
related activities of proven value;
(b) Checkoff funds are not to be used to meet the administrative expenses of the entity;
(c) Programs funded by checkoff resources result in substantial and direct benefits to the
human and natural resources of the state that the Oregon Charitable Checkoff Commission
determines are unlikely to occur under existing public and private programs…”
Administrative expense and overhead
This is items or services not directly benefiting program
recipients. They include salaries and benefits of office staff, board compensation, rent, leasing
or purchasing of space, equipment, and supplies.
Program expenses
These are for items or services that are integral to the program. They could include
salaries or travel expenses for staff that provide direct services to deliver programs as well as
materials or product costs such as medical devices, books, or research supplies.
Frequently asked questions
Yes,
medical or other equipment or supplies that directly benefit your client is an
authorized expense.
If
the curriculum is delivered to your client base, yes, it is an authorized use.
If the curriculum is delivered to your staff, it is not an authorized use.
No,
this is considered an overhead item. While it does benefit the agency, it may
not be used to directly benefit the program’s clients. If the computer were to
be used in providing a direct service to the client, the answer would be yes.
No,
vehicles for general transportation purposes are overhead. Vehicles purchased
to transport clients to appointments could be a direct program expense. If you
were buying a van and modifying it to hold a small library, medical checkup
station, vision care, etc that would go to the client for services it would be
authorized as a direct program expense.
No.
Both of these items are overhead.
Yes,
this expense is authorized. However, eventually other sources of funds should
be generated to sustain the program so that Checkoff donations would be used
for no more than 50% of any program cost