North Carolina Federation Per Capita Payments. Bylaws Reference. ARTICLE III Members

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1 North Carolina Federation Per Capita Payments Bylaws Reference ARTICLE III Members Section 2. The annual dues for chapter membership in the Federation shall be an amount approved by the Federation Convention for each chapter member who, as of December 31, has paid National and chapter dues including Honorary members whose chapter dues have not been waived by the chapter. Excluded from paying chapter dues are members in the free year of a membership plan. Each chapter treasurer shall remit to the Federation Treasurer the total chapter dues owed the Federation prior to the last day of February of the next year. Dues payments and gifts or contributions to NARFE, a chapter, or the Federation are not deductible as charitable contributions for income tax purposes, with the exception of Alzheimer s Fund contributions. Coupon in February 2015 Newsletter 1

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3 The estimate in the Salisbury Chapter is that 30 minutes per month is taken to access the monthly reports online and calculate the monthly per capita amount, plus about an hour at the end of the year. That would total 7 hours per year. Multiply that by 44 chapters equals 308 hours per year being spent on determining the right per capita amount in chapters. 3

4 OTHER REGION X FEDERATIONS PER CAPITA CALCULATIONS (Responses to an Inquiry) Kentucky KY Fed does charge a per capita tax on each chapter and I am forwarding this to our treasurer to let him give you the details. This year for the first time since we charged per capita, we did not assess it on the chapters. We have over $40,000 in our budget and thought we needed to allow the chapters to have a break. Also with the talk about federations and if they will be around, we thought it prudent to allow chapters to use their money for this past year. Noreene Morgan Pres KY Fed The Per Capita procedure for Kentucky is simple. We use Form M-110. Column 3 is a chapter's voting members. Column 8 is honorary members. We take column 3 minus column 8. Take the remaining number and multiply by $2.00. Currently, as Noreene has said, we are not collecting per capita this year. The Federation Board sets the dollar amount each year. Michael R. Cornelison Treasurer Kentucky Federation Tennessee We reduced our per capita dues assessment to $3 per voting member, excluding honorary members whose chapter dues have been waived by the chapter, and simplified the process several years ago. Our Federation Financial Secretary sends an assessment to each chapter annually in late October with a payment request date of December 1. The October M-114 is used as the basis for determining the number of voting members in each chapter and their voting strength at our convention is determined based on the number for which they pay per capita dues, plus the honorary members described above. Our chapters really liked the reduction and the simplification. Larry Henderson Tennessee Federation President 4

5 Virginia In Virginia, the Federation Secretary reviews the December issue of the M-110 Report (ORM Report system) prepared by the NARFE National office to show Chapter membership numbers. Based on this report, which is available about mid-january, the secretary calculates the number of votes that each Chapter is authorized for the annual Virginia Federation Convention (one vote for every 25 Chapter voting members and rounded up to a whole number, similar to what NARFE National does for the NARFE National Convention). Also, using this number of Chapter voting members, he identifies the Chapter voting members who are Honorary Members (in Virginia, Honorary Members do not pay Chapter dues). He then subtracts the Chapter voting members who are Honorary Members from the total number of Chapter voting members for each Chapter. The resulting number is the Chapter members for each Chapter that pay Chapter dues. This number of Chapter dues paying members is the one used to calculate the per diem VFC dues, which is $1.75 per Chapter dues paying member. By about January 21, the Federation Secretary sends this information out to each Chapter President and Chapter Secretary. By about January 27, the Federation Treasurer submits bills to each Chapter Treasurer for this amount (i.e., $1.75 times the number of dues paying voting members in that Chapter). This amount is due and payable to the Virginia Federation Treasurer by May 31. Any Chapter that does not pay by August 31, or has presented a payment plan acceptable by the Virginia Federation of Chapters Board, is removed from the Virginia Federation. To date, we have not had to remove any Chapters from the Virginia Federation. This process is spelled out in detail in the Virginia Federation of Chapters bylaws. In April 2013, the Virginia Federation of Chapters bylaws were revised to reduce the per capita amount from $2.00, which it was for many years, to $1.75. We have considered reducing this per capita amount further, but have determined that further reductions are inadvisable at this time. Richard Giangerelli Virginia Federation President 5

6 West Virginia We keep it simple here in the WV Federation, The Federation Treasurer bills each Chapter based on the form sent by National in January stating the number of NARFE Members in each Chapter as of December 31 this Year. The Chapters are supposed to pay by February 28 of the current Year. Our By-Laws state that Chapters in the Federation that fail to pay per-capita dues cannot vote in Federation Convention elections. We charge $2.00 per member. We are a small Federation compared to some and some of our members are in the lower income bracket. Wayne Mitchell West Virginia Federation President OTHER COMMENTS As of December 31, according to the 12/14 M-110 report, the Salisbury Chapter had 133 voting members. It paid $ in per capita dues for the 2014 calendar year using the current method and a rate of $4.25 for annual payers. Under the per capita calculation method used by the other four Region X federations, based on either October or December membership, it would have owed $ If the Salisbury Chapter is average in paying $56.50 more under the per capita calculation used by the other four Region X federations, then the NC Federation could expect to receive $ additional in per capita dues under that system ($56.50 times 44 chapters). An extra $ could pay for a State Legislative Officer and still leave an extra $ for other expenses. A lower per capita rate of $3.80 would have resulted in federation dues of $ for the Salisbury Chapter, basically a wash, with an assumption the result would be the same or similar for the rest of the chapters. 6