TMCC

Student Government Association

SGA Club/Organization Accounts and Fundraising Procedures


Procedures are current and approved by the SGA Senate as of August, 2014

Club/organization treasurers should take responsibility of bookkeeping by maintaining an account register and balance sheet for the club/organization. When a change of an officer occurs, the club/organization treasurer then needs to make sure that the bookkeeping records are handed to the new treasurer. Deposit receipts and backup of expenditures need to be kept on file by the club/organization treasurer. Every academic term the SGA will send out a statement of the club/organization’s account summary to each club/organization advisor and club/organization treasurer in order to reconcile the club/organization account register. You may also request a club/organization account statement at any time from the SGA.

The TMCC Accounting Services Office is responsible for all formal bookkeeping functions of recognized student organizations of the SGA. As each organization receives initial recognition, an account is set up through Accounting Services.

The Student Activities and Leadership (SAL) Coordinator shall have signature authority on all club/organization accounts. Appropriate College and system policies and procedures must be adhered to in order to access funds within club/organization accounts. An organization treasurer must be appointed to monitor the debits and credits of the group, and the SAL Office shall make account status sheets available to organization treasurers and advisors as needed.

College Policy Back to Top

  • There shall be no off-campus accounts of any kind for recognized student club/organization funds.
  • Student clubs/organizations shall adhere to College policy and procedure in handling all funds.
  • All purchases are tax-exempt.
  • Departmental Purchasing Orders (DPOs) and Credit/Purchasing Card (P-card) purchases must be less than $1,999.99.
  • Purchase Requisition Forms must be used for all purchases or expenditures in excess of $2,000.00.
  • Purchases exceeding $5,000.00 must be handled through the Nevada System of Higher Education (NSHE) competitive bidding processes.
  • Student organizations are prohibited from deficit spending.
  • All checks to be deposited must be written out to the "Board of Regents". A description should be included in all deposits indicating the type and number of each item sold.

Funding Available through the SGA Back to Top

Each year the SGA Senate adopts an annual budget that approves the appropriations of funds for the subsequent fiscal year. Within this budget, the SGA Senate allots a fixed amount of money that can be given to student clubs/organizations for supplemental funding. The funds provided through the SGA come from the "student activity fee" collected from all students enrolling for credit classes. The funds that are given to each club/organization do not have to be paid back, as long as they are spent appropriately, following SGA, TMCC, and Nevada System of Higher Education (NSHE) policies and procedures.

Clubs/organizations that receive SGA recognition during the Fall Semester are eligible to receive $50 or $25 dollars and a poster for their club/organization for the Fall Semester. Clubs/organizations that receive SGA recognition or renewal during the Spring Semester are eligible to receive $50 or $25 and a poster for their club/organization for the Spring Semester. This money is made available through SGA’s pre-approved club/organization recognition budget line.

The SGA Finance Committee is ultimately responsible for the adequate oversight of club/organization funding.

Fundraising Back to Top

The annual SGA budget is limited by the student fees collected in the previous fiscal year and will not be able to fund all requests presented by student clubs/organizations throughout the year. Therefore, clubs/organizations may need to plan and schedule different fundraising activities throughout the year.

Prior to fundraising, you must get approval from the TMCC Foundation Office. Please follow these steps to obtain approval:

  1. Email the list of individuals/businesses that you are planning on soliciting donations from to the Student Activities and Leadership Coordinator. Include what the donations will be going toward: a scholarship fund, graduation pins, gifts in-kind, etc.
    • The donation must go towards a philanthropic cause. There should be no personal benefit for current club members.
    • The Student Activities and Leadership Coordinator will forward your email to the Foundation Office for approval. It is important that TMCC as an institution is organized in soliciting donations from the community. We want to ensure that we are not asking the same people for donations multiple times.
    • Please wait for approval before moving on to the next step.
  2. You may receive donations by cash, check, or online with a credit card. Preferred methods are online by credit card and check.
    • Checks - Donors must write checks out to the TMCC Foundation Office, with your club name in the "for" area. Checks must be brought to the Foundation Office to be deposited.
    • Credit Card - Donors may pay by credit card. Please make sure the donor lists your club as the purpose of the gift.
    • Cash - Cash is acceptable, but is not encouraged. Cash donations must be submitted to the Foundation Office by 4 p.m. the day they were received. Please enclose cash in a sealed envelope with the amount enclosed, club name and contact information clearly written on the envelope.
  3. If you received a donation by cash or check, have the donor complete a Donor Record and Gift Contribution form. You may also print these out to bring to your donors. This step is very important, because this is how they receive a tax write off.
  4. Send a personal thank you to each individual/business that made a donation.

On-Campus Fundraising Back to Top

Student clubs/organizations may be interested in conducting fundraising events on campus that might include pre-packaged bake sales, craft sales, silent auctions, or other similar types of events. All on-campus fundraising events conducted by recognized student organizations must be approved by the SGA Senate.

The entire approval process requires that event requests are submitted no fewer than 17 business days in advance of your event (7 business days prior to next scheduled SGA Senate Meeting for approval + 10 business days prior to event). Event approvals occur during SGA Senate Meetings. Your event request must be on the SGA Senate Agenda to be considered for approval. Plan to attend the meeting where your event is scheduled for approval in order to answer any questions that the SGA Senate may have. If that is not possible, please provide the SGA Senate with a representative who can speak about the event.

Prize raffles may be conducted in order to raise funds, provided that all donated prizes are accounted for and by the TMCC Foundation Office. Fifty-fifty (50/50) raffles (raffles that give the winner 50% of the raffle gate receipts) or other similar monetary raffles are governed by very specific state laws and are prohibited on and off campus. If the fundraising event is a food sale from a commercial source, recognized student organizations are not strictly confined to the "Right of First Refusal" clause within TMCC’s Food Vendor Contract.

All donated resources must become the property of TMCC and remain on campus. At the conclusion of the fundraising effort, organizations must provide the SGA Office and the TMCC Foundation Office with a complete listing of all donations received and the value assessed for each item. The organization must complete the Foundation's Record and Gift Contribution form at the time of the donation. A copy of the gift form needs to be kept on file in the SGA Office and the original form must be sent to the TMCC Foundation Office.

If a club is giving fundraising money to outside organizations they do not have to complete the Donor and Record Gift Contribution form. Regardless of where the fundraising money is going, funds must be deposited the same day they are received. If a fundraising event concludes after 5:00 p.m., the money raised must then be deposited the next immediate business day.

Off-Campus Fundraising and Solicitation Back to Top

Solicitation of donations from off campus sources is a very lucrative and special circumstance that has far-reaching implications for the entire College. For this reason, the solicitation of donations of any kind from individuals or organizations off campus must be approved by the Student Activities and Leadership (SAL) Office and TMCC’s Foundation Office.

The Foundation Office officially works with off-campus companies and organizations requesting extensive donations, grants, and endowments that are used to support TMCC’s Mission and Strategic Goals. Oftentimes, these donations amount to tens of thousands of dollars. The extensive approval process of off campus solicitation is necessary to prevent many different groups at the College from soliciting established and/or prospective donors, thereby alienating these resources and jeopardizing future relationships.

If off-campus organizations perceive that they are being taken advantage of by many different campus groups, they may choose to terminate their support of the College altogether. Once an off-campus fundraising event has been approved by the SAL Office and TMCC’s Foundation Office, the club/organization may conduct their off-campus fundraising campaign.

At the conclusion of the fundraising effort, clubs/organizations must provide SAL, the Professional Development Office, and Foundation Office with a complete listing of all donations received. The organization must complete the foundation's online gift report at the time of the donation. The student club/organization and the TMCC Foundation will then send a formal letter of thanks to the donating party. A copy of the gift form and letter need to be kept on file in the SAL Office and the original form must be sent to the TMCC Foundation Office.

Raffles Back to Top

Charitable lotteries or raffles may need to register or obtain approval, depending upon the size of the prizes and how often they are given. Student organizations are subject to those requirements. If a student organization is required to submit an application for registration or approval for a charitable lottery or raffle, they are responsible to notify the Student Activities and Leadership Coordinator that they have submitted the form.

  • Is this an application for registration or approval for a charitable lottery?
    • Registration – required if the total value of all prizes offered in charitable lottery/raffle activities operated by your organization exceed $2,500 in a calendar year, but do not exceed $25,000 during the same calendar year ($5 fee).
    • Approval – required if the total value of all prizes offered in charitable lottery/raffle activities operated by your organization exceed $25,000 in a calendar year, but do not exceed $500,000 during the same calendar year ($25 fee).
  • No application is required if:
    • The total value of prizes does not exceed $2,500 and your organization operates no more than two charitable lotteries/raffles per year; OR
    • The tickets or chances are sold only to members of your organization, and to guests of those members while attending a special event sponsored by your organization, and the total value of all the prizes offered in charitable lotteries/raffles operated by your organization during the same calendar year does not exceed $15,000.

View the Charitable Lotteries Application for Approval or Registration.

Fifty-fifty (50/50) raffles (raffles that give the winner 50% of the raffle gate receipts) or other similar monetary raffles are governed by very specific state laws and are prohibited on campus.

For more information regarding charitable lotteries or raffles please contact the Student Activities and Leadership Coordinator.

Club/Organization Accounts – Accessing Money Back to Top

College policy states that all revenues generated by the College and all expenditures for goods and services must be recorded and accounted for within the financial accounting system of the institution. For student clubs/organizations, this means that all funds raised or collected, including dues, collections for purchases of uniforms or t-shirts, ticket sales, and all student contributions towards events, must be deposited into the SGA club/organization account, and the funds generated spent from this club/organization account.

The use of College funds or assets for any personal, unlawful, or improper purpose is prohibited.

Club/organization treasurers are responsible for all formal bookkeeping functions and reconciliation of recognized student club/organization of the SGA. As each club/organization receives initial recognition, an account is set up through Accounting Services by the Student Activities and Leadership (SAL) Office. The SAL Coordinator shall have signature authority of all club/organization accounts. Appropriate College and system policies and procedures must be adhered to in order to access funds within club/organization accounts.

A club/organization treasurer must be appointed to monitor the debits and credits of the group, and the SAL Office shall make account status sheets available to club/organization treasurers and advisors as needed.

No off campus checking, saving, or credit card accounts can be created by a club/organization member or advisor for the club/organization. Board of Regents' policy on "Establishment of Checking Accounts" (Board of Regent's Handbook, Title 4, Chapter 10, Section 24, page 58) strictly prohibits off campus bank accounts. If your club/organization has an account off campus, please close it immediately and deposit the money into your SGA club/organization account.

All requests to use club/organization funds must have the signature of the Student Activities and Leadership (SAL) Coordinator in order to process the request through Accounting Services. Paying for club/organization expenses is a process that takes time and proper planning, and the following information should serve as a guide to appropriate procedures.

Purchasing Policy and Procedure Back to Top

All clubs/organizations must adhere to TMCC’s Purchasing Policy and Procedures. Please refer to TMCC Accounting Services for more information.

Cash or Cash Equivalents Including Gift Cards and Gift Certificates Back to Top

Cash or cash equivalents, which include gift cards or certificates that are redeemable for general merchandise, are taxable and cannot be purchased with a purchasing card or Departmental Purchasing Order (DPO).

Hosting Back to Top

All clubs/organizations must adhere to TMCC’s Hosting Policy and Procedures. Hosting accounts must be approved by the TMCC President. Please refer to TMCC Accounting Services for more information.

All clubs having an event in which food is being purchased must submit a flyer to the SAL Coordinator to have their event recognized as an activity expense, not a hosting expense.

All expenditures that are essential and part of a program, such as faculty and student recruitment activities, marketing, employee professional development, participant funded events, and food supplied for culinary programs are normal operating expenses and not a host expense (see Program Expenses under Special Topics for further clarification).

Host expenditures are restricted in accordance with the Board of Regents Handbook Title 4, Chapter 10, Section 22 and the NSHE Procedures and Guidelines Manual Chapter 5, Section 1.

Payment through the SGA Purchasing Cards Back to Top

The Student Activities and Leadership Office (SAL) has two TMCC purchasing cards which can be used for purchases that do not exceed $1,999. SGA-recognized clubs/organizations may request to check out a purchasing card from the SAL Office. Please note that these arrangements must be made well in advance of the purchase date.

In order to use the purchasing cards, the club/organization must complete the Credit Card Request form. Credit cards will be available approximately two business days after the completed form is received by the SGA Office.

Prior to requesting a card from the SAL office, please verify that the vendor accepts credit cards from TMCC.

Inactive Club/Organization Accounts Back to Top

If a club/organization is inactive for one fiscal year or has disbanded, their account will be shut down and any remaining funds will be transferred into the SGA account.