United Way Worldwide Membership Requirements – U.S. United Ways

UWW Membership Requirements – U.S. United Ways
United Way Worldwide Amended and Restated Bylaws, Article VI, Section 1 B. (a)-(m)
Approved May 13, 2009

Members shall refrain from taking any actions or conducting activities likely to damage the welfare, interests, or reputations of the United Way system and meet the following eligibility criteria:

U.S.A. Membership Requirements:

Requirement A (tax-exempt status): be recognized as exempt from taxation under Section 501(c)(3) of the Internal Revenue Code as well as under corresponding provisions of other applicable state, local, or foreign laws or regulations and file IRS Form 990 annually in a timely manner.

Requirement B (legal requirements): comply with all other legal local, state, and federal operating and reporting requirements (e.g., non-discrimination).

Requirement C (governance): have an active, responsible, and voluntary governing body, which ensures effective governance over the policies and financial resources of the organization.

Requirement D (diversity and inclusion): adhere to a locally-developed and adopted statement to ensure volunteers and staff broadly reflect the diversity of the community it serves.

Requirement E (trademarks and license agreement): represent itself as a United Way in accordance with all United Way Worldwide trademark standards and requirements, including those contained in the licensing agreement.

Requirement F (membership investment): provide financial support to United Way Worldwide in accordance with the agreed-upon membership investment formula.

Requirement G (code of ethics): adhere to a locally-developed and adopted code of ethics for volunteers and staff, which includes provisions for ethical management, publicity, fund-raising practices, and full and fair disclosure.

Requirement H (audited financial statements): have an annual audit conducted by an independent certified public accountant whose examination complies with generally accepted auditing standards and generally accepted accounting principles. Exception: organizations with annual revenue totaling less than $500,000 may have their financial statements annually reviewed rather than audited by an independent public accountant provided they also conduct an independent internal controls assessment at least once every three years. Annually, all members with annual revenue in excess of $4 million will submit audited financial statements to United Way Worldwide.

Requirement I (self-assessment): conduct and submit to United Way Worldwide every three years a community-driven self-assessment of their community impact work, financial management, and organizational governance and decision making.

Requirement J (report resource development results): annually submit Database 2.

Requirement K (income and expense study): submit Income and Expense Survey to United Way Worldwide. Note: this requirement has been suspended. UWW now collects this data via GuideStar.

Requirement L (reporting standards): adhere to standard reporting guidelines contained in Database 2 for reporting campaign revenue.

Requirement M (standards for handling of designated gifts): adhere to the following cost deduction standards:
1. charge only actual expenses against a donor’s pledge
2. will not deduct fundraising or processing fees from designated gifts originating by or from another United Way organization.