SHRINE FUNDRAISING
POLICIES & PROCEDURES

Revised April 1999

Introduction

Because Shriners have been the driving force behind Shriners Hospitals for Children, it has become natural to associate the fez with this charity. However, the Shrine of North America and Shriners Hospitals are separate and distinct legal corporations.

Shriners Hospitals for Children is incorporated in the state of Colorado, and it operates 22 hospitals. Its purpose is to provide medical care to children with disabilities without regard to race, creed, sect, or nationality. The treatment for the children is wholly free of charge. This is the Charitable corporation.

The Shrine of North America is incorporated in the state of Iowa, and it presently has 191 unincorporated fraternal associations in Canada, Mexico, the United States and the Republic of Panama. We know them as Shrine Temples. This is the Fraternal corporation.

A study by the Imperial Headquarters found that Shrine Temples conduct more than 1,800 fund raising activities annually. Many of these fund raisers are strictly for the Temples — and this is perfectly acceptable. Other fund raising activities are for the benefit of Shriners Hospitals for Children — and this is also perfectly acceptable.

However, the individual purchasing a ticket, product, etc., or the donor should know, in advance, how the proceeds will be used. This information is intended to provide guidance to the Temples, units, clubs, and Nobles in their fund raising activities so that no criticism can be directed at them that the solicitation did not conform to the requirements of the law or was deceptive or misleading.

Types of fund raisers

There are two types of Shrine fund raisers — Charitable and Fraternal.

Charitable fund raisers — Where 100% of the net proceeds benefit Shriners Hospitals for Children. See Charitable fund raisers.

Fraternal fund raisers — Where the net proceeds benefit the Temple, which in turn may distribute them as it sees fit. For example, profits may be disbursed to the Temple general fund, a building fund, to clubs and/or units, to Shriners Hospitals for Children, to local community or Masonic related projects (DeMolay, Masonic Home, etc.), or any combination thereof. See Fraternal fund raisers.

Procedures that apply to all Shrine fund raising activities

	All fund raising must comply with the law of the land; that is, the law of the jurisdiction where the activity takes place. This includes national, state or province, and local laws.
	The use of the name Shriners Hospitals is governed by Section 503.10 of the bylaws of Shriners Hospitals.
	All fund raising is governed by General Orders as may be issued on that subject by the Imperial Potentate.
	Insurance. Your attention is particularly called to that portion of the existing General Order pertaining to insurance. Strict compliance is required.
	All contracts must be reviewed and approved by the Temple Potentate after receiving the advice of the Temple attorney.
	All fund raising promotional materials (including Temple publications) must include a statement indicating the major entity benefited by the funds (Statement of Purpose).

Statement Of Purpose and Disclosure

All fund raising promotional materials must contain a STATEMENT OF PURPOSE. Below are examples for each type of fund raising activity:

	For charitable fund raisers: "Net proceeds from this (activity, event , etc.) are for the benefit of Shriners Hospitals for Children."
	For fraternal fund raisers:"Net proceeds from this (activity, event, etc.) are for the benefit of XYZ Temple/Unit/Shrine Club"

Disclosure (for Fraternal fund raisers)

"Payments are not deductible as charitable contributions."

NOTE: All fraternal fund raising materials must include both the statement of purpose and disclosure.

Charitable fund raisers

It should be emphasized at this point that a Noble (in his capacity as a Shriner), a Shrine Temple/ club/unit, an organization of Nobles, or affiliated/appendant corporations SHALL NOT engage in any charitable fund raising effort other than for the benefit of Shriners Hospitals for Children.

When a decision is made to conduct a charitable fund raiser, the responsible Noble (club/unit president, committee chairman, etc.) must submit a written request to the Temple Potentate having jurisdiction thereof. If he approves, the Potentate must then obtain the written consent of the Imperial Potentate and Chairman of the Board of Trustees. This request shall be sent to the Executive Vice President-Fraternal, International Shrine Headquarters, P.O. Box 31356, Tampa, Florida 33631-3356. Final approval for a charitable fund raising activity is effective upon the Temple's receipt of a Charity Activity Form. If a request is denied by the Imperial Potentate and Chairman of the Board of Trustees, the Temple Potentate will receive a full explanation in writing.

One hundred percent of the net proceeds from charitable fund raisers must be given to Shriners Hospitals for Children.

Expenses for operating the event must be actual, and no labor charges can be made for volunteer work by Shriners and/or their families.

Under certain conditions, existing General Orders allow the use of a portion of funds raised for the hospitals to be used for patient transportation. (See "Special Purpose Funds" section of General Order #1 for complete details.)

All solicitation materials, tickets, programs and documents must include a Statement of Purpose regarding use of the proceeds.

Information about our hospitals, such as patient success stories, facts and figures, photos or other appropriate material, may be used in programs for charitable fund raisers.

The Temple shall report the results of each charitable fund raising activity within sixty (60) days of the activity to Shriners Hospitals for Children on the Charity Activity Form provided to the Temple. A Temple that fails to remit the net proceeds within sixty days of the activity shall be assessed interest retroactive to the date of the activity.

The Temple shall maintain detailed financial records of all fund raising activities involving Nobles, clubs, units, organizations of Nobles or affiliated/appendant corporations for a period of seven years. Details of all revenues and disbursements shall be maintained in such financial records.

Note to Temples in Florida: State law requires that the following statement be included in all printed solicitation materials, receipts, written confirmations, or reminders of contributions soliciting charitable contributions for Shriners Hospitals. The statement must be conspicuously displayed in all capital letters.

SHRINERS HOSPITALS FOR CHILDREN ARE DULY REGISTERED WITH THE STATE OF FLORIDA AS REQUIRED BY ITS SOLICITATION OF CONTRIBUTIONS ACT. THEIR REGISTRATION NUMBER IS SC-00433. A COPY OF THE OFFICIAL REGISTRATION AND FINANCIAL INFORMATION MAY BE OBTAINED FROM THE DIVISION OF CONSUMER SERVICES BY CALLING TOLL-FREE 1-800-435-7352, WITHIN THE STATE. REGISTRATION DOES NOT IMPLY ENDORSEMENT, APPROVAL OR RECOMMENDATION BY THE STATE.

Fraternal fund raisers

A Noble (in his capacity as a Shriner), or a Shrine Temple/club/unit, or an organization of Nobles or affiliated/appendant corporations must obtain the prior written consent of the Temple Potentate having jurisdiction thereof before engaging in any fund raising activity.

There can be no representation, express or implied, that the proceeds will be for the benefit of Shriners Hospitals for Children.

When the Potentate gives his written consent for a fraternal fund raising activity, a copy of the same shall be mailed to the Imperial Recorder. Further, any printed materials pertaining to the fund raising activity shall be promptly sent to the Imperial Recorder if so requested.

All promotional material, tickets, programs and documents must contain a Statement of Purpose and Disclosure. Information about our hospitals may be used in programs for fraternal fund raisers provided that each contains the appropriate Statement of Purpose and Disclosure.

This information must appear in a conspicuous location using lettering bold enough to be easily read. Programs and other 'booklet' type materials must include the Statement of Purpose and Disclosure on the front cover or the first page.

The Statement of Purpose and Disclosure should also be included as a part of each fund raising activity advertised in Temple publications.

The Temple shall maintain detailed financial records of all fund raising activities involving Nobles, clubs, units, organizations of Nobles, or affiliated/appendant corporations for a period of seven years. Details of all revenues and disbursements shall be maintained in such financial records.

For further information
If you have any questions regarding the proper procedures for fund raising,
you are to communicate with:
Executive Vice President — Fraternal
International Shrine Headquarters
P. O. Box 31356
Tampa, Florida 33631-3356
(813) 281-0300

Charitable fund raiser check list

	Has written permission been obtained from the Temple Potentate, Imperial Potentate and Chairman of the Board of Trustees?
	Has the Temple Potentate reviewed and approved any necessary contracts?
	Has the appropriate insurance been obtained?
	Has the Temple Potentate examined all solicitation and promotional material to assure compliance with Shrine law?
	Have federal, state/province, and local laws been complied with?
	Has there been compliance with The Revenue Act of 1987 (if the Temple is located in U.S.A.)?
	Has a "Statement of Purpose" been included on all tickets, solicitation and promotional material?
	Has the Charity Activity Form been completed and returned to Headquarters within 60 days of the activity to avoid an interest penalty?

Fraternal fund raiser check list

	Has written permission been obtained from the Temple Potentate?
	Has a copy of the approval been sent to the Imperial Recorder?
	Has the Temple Potentate reviewed and approved any necessary contracts?
	Has the appropriate insurance been obtained?
	Has the Temple Potentate examined all solicitation and promotional material to assure compliance with Shrine law?
	Have federal, state/province, and local laws been complied with?
	Has there been compliance with The Revenue Act of 1987 (if the Temple is located in U.S.A.)?
	Have a "Statement of Purpose" and "Disclosure" been included on all tickets, solicitation and promotional material, including Temple publications?

As published by the Imperial Shrine Headquarters at http://www.shrinershq.org/ShrinersOnly/fundraising.html

SHRINE FUNDRAISING POLICIES & PROCEDURES