Forming a Chapter
Letter from the Board
We welcome your interest in forming a local or regional chapter of the Idaho Chaplains Corps / Community Care Network (herein after referred to as Idaho Chaplains Corps). This packet contains the information you need in order to form a chapter. You may use the Petition for Chapter Charter located at the end of the packet or you ma type up your own. You will create you chapter by-laws using the sample format included in this packet.
Our office can also be of assistance to your group as you work through the process. If you have any questions or comments about the process, please feel free to contact us at 208-761-1685.
Chapter Formation
Why Chapters?
It is difficult for an organization based in one community to effectively meet the needs of volunteers throughout the state. In order to achieve its mission and objectives, the ICC encourages the formation of local chapters. A chapter is a unit of the ICC formed to carry out the mission and objectives of the association on a local level. While any ICC Affiliate member might encourage and support the creation of a new chapter, Affiliate members in the area to be served must be the driving force behind the formation activities. The formation of a chapter offers many benefits to local Affiliate members, such as:
- fellowship with other believers who share a common call and vision,
- regular training on issues relevant to a specific ministry,
- support and encouragement from others who have had similar experiences,
- credibility, that comes from being accountable to an organized group, and
- the option to raise local funding support under the non-profit status of the ICC.
There are number of specific requirements explained below, that must be met in order to obtain a charter for a chapter. All requirements must be met prior to receiving a charter. The length of time that it takes to form a chapter depends on how quickly the requirements for formation are met. All charters must be approved by the Board of Directors who meet once every quarter.
Requirements for Obtaining a Charter
- Six Affiliate Members
There must be six (6) Affiliate members in good standing who wish to form a chapter. Members may be from different communities but must all reside in the same region.
- Three Chapter Officers
A minimum of three chapter officers must be selected by the members applying for a charter. There must be a Chairman, Secretary, and a Treasurer. Other officers may be elected based on the bylaws adopted by the chapter. The role and duties of each officer, the terms of office and manner of election will all be described in the chapter bylaws.
- Petition for Chapter Charter
A Petition for Chapter Charter requesting recognition and approval as a chapter must be completed and signed by all twelve Affiliate members wishing to form your chapter. The petition must also identify chapter officers.
- Chapter Bylaws
Each chapter is governed by a set of bylaws that contain minimal provisions established by the Board of Directors. The bylaws of each chapter and all amendments to them, must receive approval by the Board of Directors. This approval must be obtained before any amendment may be distributed for a vote to the members of the chapter. A copy of proposed bylaws must be submitted with the Petition for Chapter Charter. A set of sample bylaws, including the required provisions will be provided by the Secretary of the ICC. The Articles of Incorporation and Bylaws of the ICC, the policies set by the Board of Directors, and the policies set by the Executive Committee take precedence, in the order stated, over any provisions of chapter bylaws or internal policies.
Once all of the requirements for obtaining a charter have been met and approval has been granted by the Board of Directors, Board representatives will meet with the members of the chapter for a Charter signing.
Chapter Membership
Membership in a chapter will be granted to all ICC Affiliate Members in the chapter area. Each member is entitled to one vote in chapter affairs.
Finance and Reporting
The responsibility for collecting, holding and disbursing funds is delegated to all chapters under the terms of the financial policy established by the Board of Directors. Each chapter must file a quarterly financial statement with the ICC office.
Suspension or Revocation of Charter
A charter may be suspended or revoked for cause. Sufficient cause for such suspension or revocation will be: a violation of ICC Bylaws, including the Statement of Faith; a violation of any ICC policy; or other conduct detrimental to the best interests of the ICC.
A charter may be suspended, at the discretion of the ICC Board of Directors, until any violations of policy have been corrected. A chapter’s charter may be revoked by a two-thirds vote of the Board of Directors.
Chapter Financial Policy
All ICC Chapters collect and disburse their own funds. As such, each chapter is responsible to its donors and the ICC for the handling of those funds. Accounting and reporting of receipts and expenditures must be in compliance with all state and federal regulations.
Summary of Chapter responsibilities:
- Any chapter that collects, holds or disburses funds on behalf of the ICC or any of its branches must submit a quarterly accounting of such funds.
- Chapter funds will be accounted for in the chapters’ IRS return, if it is required to file. A copy of the return will be provided to the ICC.
- Failure to submit financial reports is grounds for revocation of charter.
- Any chapter desiring to solicit funds of more than $5,000 cash or equivalent goods or services from a single source must obtain in advance the approval of the ICC Executive Committee. Solicitations of donations of small magnitude for a specific goal of a specified time do not require approval.
- Disbursements of funds for those expenditures necessary for the normal operation of the chapter do not require approval. Any chapter desiring to disburse funds beyond those necessary for normal operations must obtain advance approval of the ICC Executive Committee.
- Upon dissolution of a chapter or revocation of a chapter's charter, all assets of the chapter become the property of the ICC.
- The chapter cannot enter into state or local contracts to provide chaplaincy services.
Reporting
A Statement of Cash Receipts and Disbursements must be prepared and submitted to the ICC, by the Chapter Treasurer on a quarterly basis. Quarterly statements are due in the ICC office by the 15th of the month following the end of the quarter (April 15th , July 15th , October 15th , January15th). The chapter’s name, address, and federal employer identification number should be listed on the form.
Relationship to the IRS (990)
501 (c) (3) Status. The ICC is exempt from federal income taxes under Section 501 (c) (3) of the Internal Revenue Code. This exemption was granted the ICC on May 2, 1989. Although the ICC is not required to file income tax returns, it is required to file an annual informational return (Form 990). A Chapter of the ICC is also required to file an annual informational return (Form 990) only if it receives contributions totaling $25,000 or more during a fiscal year.
The IRS returns are due on or before May 15 of each year, covering information for the prior fiscal year ended December 31st. An organization which fails to file a Form 990 Return with the IRS by the due date can be charged with a penalty.
Group Exemption
The ICC has a group exemption number which recognizes the ICC chapters as sharing in our 501 (c) (3) exemption status, and thus recognizing them as exempt from all federal income taxes. To maintain this group exemption, the ICC is required to send an annual update to the IRS with information regarding changes in chapter addresses and chairpersons, and a list of newly chartered or dischartered chapters.
Federal Employer Identification Number
The ICC has a Federal Employer Identification Number (EIN), which is similar to an individual's social security number. This number is required by the IRS for purposes of filing informational or any other type of return with the IRS. Each ICC chapter is required to have an EIN as well (this is necessary even though chapters generally do not have employees). Each year, the ICC applies for EINs on behalf of the newly chartered chapters and chapters which have not been assigned EINs. The ICC will notify the chapters of their EINs when they are received. The chapter's EIN should be used when opening bank accounts, etc., and should be noted on the quarterly financial report filed with the ICC.
Fiscal Period
The ICC operates on a fiscal year which begins January 1st and ends December 31st. All financial books and records are kept, and all IRS returns reported, on this fiscal calendar. To facilitate the chapter's preparation of the quarterly Statement of Cash Receipts and Disbursements, and preparation of the Form 990 Return, all ICC chapters are to use the January 1st to December 31st fiscal year schedule.
Accounting - Cash or Accrual
There are two ways of recording accounting transactions; the cash basis, and the accrual basis. The cash basis records income when received and expenses when paid. The accrual basis records income when earned (i.e., in the month or period in which it relates), and records expenses when incurred (i.e., after some service has been rendered to the chapter).
Most chapters find it easier to follow the cash method of accounting. An important concept here is consistency; for ease of comparison from one year to another, the years being compared should be based on the same method of accounting.
Banking
It is important for a chapter to have at least one bank account. When opening a checking (or savings) account, signature cards must be prepared indicating the individuals who have authority to sign checks or deposit or withdraw funds. The signature cards are fairly straightforward. Two signatures will be required on checks of $250.00 or more. In addition to the chapter chairperson and treasurer, the Executive Director of the ICC will be given signature authority as well, as a safety precaution in the event of dissolution of a chapter. The chapter will send a signature card to the ICC Secretary, who will get the Executive Director's signature and return the card to the chapter treasurer.
Any interest received by a chapter is considered income and should be recorded on the chapter’s regular financial statements.
Contracts
A chapter is not authorized to enter into a contract with a local county jail or state institution to provide chaplaincy services. That right is retained by the ICC to ensure consistency in quality and in service delivery.
Idaho Chaplains Corps
Petition for Chapter Charter
To: The Board of Directors of the Idaho Chaplains Corps
We the undersigned, who are Affiliate Members in good standing of the Idaho Chaplains Corps, do hereby submit a request for recognition of the undersigned as charter members of the ___________________________________ Chapter of the ICC to serve the members in the ___________________________________ (definition of Chapter area). We request recognition and approval as an official Chapter this ______ day of ___________, _______.
(day) (month) (year)
Name Member # Signature
Chairman _____________________________________________________________________
Secretary _____________________________________________________________________
Treasurer _____________________________________________________________________
Member ______________________________________________________________________
Member ______________________________________________________________________
Member ______________________________________________________________________
Member ______________________________________________________________________
Member ______________________________________________________________________
Member ______________________________________________________________________
This petition and bylaws should be submitted to:
Idaho Chaplains Corps.
P.O. Box 44483
Boise, ID 83711-0483