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Valuation Guidance

Question IV.A: Matching Gifts

This question is intended to capture the corporate side of matching-gift programs, along with program policies and employee-participation rates.

 

Survey Instructions:

o    In the Direct Cash and Foundation Cash columns, record only the corporate or foundation dollars of the match; do not include funds given by employees. As in all areas of the survey, it is important not to double-count funds. Each match may go into only one of the categories. If you feel a matching gift belongs in more than one category, you must determine which category is most appropriate. For example, matching counted as “Disaster Relief” cannot also be counted in the general “Matching Gifts” bucket.

o    In the Match Ratio and Program Caps column, please detail the type of matching ratio that applies (e.g., 1:1, 2:1, etc.) and the contribution limits that apply to the program if your company puts a cap on the amount matched per employee per year.

o    In the Employee Eligibility column, please detail the types of individuals who are eligible or ineligible (e.g., family members, retirees, senior managers, etc.) for that matching-gift program.

o    In the Employee Participation Percentage column, record the estimated percentage of employees donating money through these programs (within the 12-month period of this survey). The employee percentage should account only for those employees contributing funds; non-monetary participation in these programs should not be counted. For the Dollars for Doers program, report the percentage of employees participating during the 12 months of this survey. The field will accept only a number between 0 and 100.

o    In the final column, please provide additional details about the program, including the types of nonprofit organizations that are eligible or any other unique aspects of the program.

 

Types of Matching-Gift Programs

 

Workplace Giving Campaigns: Fundraising drives, such as the United Way, which occur for a defined time period and for which the company expends time/effort in organizing and obtaining participation.

 

Year-Round Policy: Giving that is not driven by a specific corporate campaign and which benefits nonprofits. The corporate or foundation match is included here regardless of whether those dollars are given to a nonprofit selected by the employee or matched to a different qualifying nonprofit chosen by the corporation or foundation.

 

Dollars for Doers: Corporate or foundation giving to nonprofits in recognition of a certain level (as defined by the company or foundation) of employee-volunteer service to that organization.

 

Disaster Relief: Matching programs benefitting nonprofit organizations assisting with disaster-related crisis relief, recovery, rebuilding, and/or preparedness.

 

Other: This category is intended for any type of corporate or foundation matching of employee giving not included in the categories above.