text: tag:blogger.com,1999:blog-23926357287043955002018-03-02T08:45:52.293-08:00The DeMoss Re-DesignSarahhttp://email@example.com:blogger.com,1999:blog-2392635728704395500.post-68915881184507797062010-12-30T08:45:00.000-08:002010-12-30T08:50:02.119-08:00Phase OneThe first concern with finishing our basement is space. Our basement is very small and FULL of storage. If we are going to have any living space down there, we have to find a spot for all of our storage. The solution: to knock a hole through the cement wall to create an opening into our huge crawl space. This space has about 4 foot ceilings and is large enough to store all of our stuff. We called around and found a company that would come out and saw a hole into our wall. In a couple short hours, they were finished and we had access to part of our house that has never been used before. To save a few bucks, we had the guys leave the cement slabSarahhttp://email@example.com:blogger.com,1999:blog-2392635728704395500.post-38820440756224650592010-12-30T08:33:00.001-08:002010-12-30T08:39:27.181-08:00The Time Has ComeWell the time has come for the DeMoss Family to expand their living space. We have decided to finish our basement. Yes, this sounds like an easy task. For most people, you interview a few contractors, decide on a plan, and write the checks. No folks, not for us. For us we have decided to tackle this project on our own. Our team includes a very well read and handy husband, a supportive and money tight wife, and three eager to help (get in the way) daughters. We have decided to blog this experience for several reasons- to keep our family and friends up to date with our progress, to share our experiences with others who may want to take on this task, and to help journal our experiences for ourselves. Welcome to the start of our journey...Sarahhttp://email@example.com


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Student Organization Accounts Service (SOAS) Information
General Account Information
Funding: Funding; Fundraising; Donations; Raffles
Use of University Funds: Limitations on University Funds; Non-University Funds; Off-Campus Accounts
How to Get an SOAS Account
Designated (DF) Account
Commerical Bank Accounts
Closing a SOAS Account
Adding and Deleting Signers
Depositng Funds
Maintaining Balances in Accounts
Using Funds in Your Account
Stop Payment & Reissue Checks
Preparing a Budget
Tax Information
Other SOAS Services
Student Organization Accounts Service (SOAS) Information
The primary purpose of Student Organization Accounts Service (SOAS) is to serve recognized student organizations by:
Assisting and educating officers about their financial responsibilities.
Insuring the accuracy of comprehensive financial records.
Aiding organizations in keeping their activities in sound financial condition.
Facilitating continuity between financial officers and their successors.
Providing the means for recognized organizations to use University facilities and services.
Maintaining and upholding fiduciary guidelines as stewards of student organization funds.
Essential Information for SOAS Transactions:
Make sure to bring your M-CARD for all SOAS transactions.
The SOAS project/grant number or shortcode for your organization.
The exact name of your student organization (check MaizePages or the Dashboard).
NOTE: SOAS has the right to interpret any policy pertaining to SOAS written in this Guidebook. The rights of SOAS, through its management staff, shall include, but are not limited to, the following:
Determine what constitutes adequate supporting documentation.
Audit the financial records of any student organization that has an account in the SOAS office.
If you have any questions pertaining to SOAS, please contact:
2400 Michigan Union
Ann Arbor, Michigan 48109-1308
Phone (734) 763-5767
Fax (734) 936-0380
General Account Information
What is a Project/Grant?
In short, a project/grant is a number used to reference your SOAS account. The project/grant is one piece from a set of chartfields that allows the University to identify your account. Your project/grant will either begin with a 'C' or a 'U' followed by six digits, and appears when you log into your Dashboard.
What is a shortcode?
A shortcode is a six-digit number that summarizes the chartfield information for your account. Some University units will require your shortcode instead of your project/grant. The shortcode for a group's account can be found on your Dashboard.
What is a set of chartfields?
M-Pathways, the accounting system which the University of Michigan uses, denotes an account by a string of eight codes called chartfields. The chartfields for SOAS accounts are:
Most SOAS chartfield combinations will be the same except for the project/grant. The project/grant will be the field which refers to your organization's specific SOAS account. It is especially important to know your shortcode and project/grant when working with other University departments.
Account Usage
A project/grant number is assigned to all student organizations when an account is opened through SOAS. This number is used for all financial transactions. Organizations that wish to use University facilities, expect to receive funds from the Central Student Government (CSG), other college student governments/councils, or University departments, MUST maintain these funds in an SOAS account. Expenditures from your account require adequate supporting documentation to ensure that funds derived from University sources are properly accounted for and that SOAS accounts are not used for personal gain.
Funding Sources
Funding sources are available to student organizations currently registered at the University of Michigan from several departments and units. For more information, please visit the Funding Sources page.
University Support
There is a variety of offices and departments on campus which are willing to help fund various student organization-events. All student organizations must be recognized by the University to receive funding from most of these sources. Keep in mind that funding requests should be concise, accurate, and easy to understand. Also remember that U-M funding committees look favorably on organizations that use a variety of fundraising ideas and sources. Be sure to be clear if you are asking just for financial support or if you are asking for the University Unit to sponsor your event.
University Policy on Fundraising
Student organization funds fall into two categories: University and non-University funding. University funds come from the University or one of its units, including CSG. Student organizations can raise their own non-University funds through many means. Non-University funds may be given directly to charity. Since many student organizations get funds from both University and non-University sources, you can ask SOAS to set up a Designated Fund (DF) Account to handle charitable donations. Student organizations can use allocations from the University, or one of its units, for the development and enrichment of the student organization in accordance with the University mission. University funds may not be used as or for gifts to charitable organizations.
Funding Activities
All proceeds of events held on University grounds or in University facilities must be deposited into the organization's University Fund account, and can be used for the following purposes only:
To benefit organizations defined in Sections 170(B)(1)(A) and 501(c)(3) of the Internal Revenue Code.
To benefit a substantial segment of the student body, faculty, or staff.
To aid the accomplishment of lawful and legitimate University-related purposes of the sponsoring organization itself.
Student organizations must provide adequate assurance that the funds generated are used for the purpose described above. The University will refuse to disburse funds for purposes which are against University policy and/or do not fall within the procedures described in this guidebook.
If a donor (i.e. an individual or a corporation) is expecting to make a tax-deductible monetary donation, that is possible only in the following situations:
Your organization has 501(c)(3) status. Your organization will provide the contributor with your tax-exempt information
SSO's have 501(c)(3) status through their sponsoring department. See details below.
VSO's do not automatically have 501(c)(3) status
SOAS does not keep track of tax information
Your organization accepts a donation that is given through your national organization, which has 501(c)(3) status. In this case, the national organization will acknowledge the contributor.
Your organization is sponsored by a University department/office and uses a departmental account, where the funds will be deposited. The department will take care of acknowledging the contributor.
If your organization does not fit in any of the above situations, you may accept monetary donations, but you must inform the donor they will not be tax deductible for the donor. The company can make a check out to your organization, which can then be deposited at Student Financial Services. Donations that are not monetary, but are goods or services (i.e. t-shirts, printing services) may not fall into this category; please seek advice from a tax professional regarding all tax issues.
University Sponsored Student Organizations (SSO) are able to provide a tax receipt for donations. SSOs, through their sponsoring unit, have the administrative support and mission alignment with the University necessary to adequately manage charitable contribution. The Sponsoring unit may accept the charitable donation. The unit must provide guidance and oversight for charitable contributions to SSOs, complying with the intentions of the donor and the law.
Voluntary Student Organizations (VSO) are able to receive donations, however, they are not able to provide a tax receipt since they do not have 501(c)(3) status, nor do they represent the University. When receiving a donation, you must inform the donor that they will not receive a tax benefit from the transaction. If a VSO has its own charitable status under Internal Revenue Code Sec. 501(c)(3), it may accept the gift on its own authority and may process it under its own procedures. Donations must be made through check and deposited at Student Financial Services at the SAB. The University may not accept a donation on behalf of a student organization due to the fact that VSOs do not have the authority or the oversight necessary to administer contributions for UM.
The only case where the University can accept a contribution to a VSO, is when the VSO has completed an Event Sponsorship Agreement (ESA). An ESA covers one event only and gives the VSO access to the benefits of sponsorship for that one event. All contributions accepted under the ESA must be tracked and accounted for during and after the event.
Raffles require a permit from the State Lottery Commission. Your organization must have 501(c)(3) status. The sale of raffle tickets is prohibited on University property including the Diag without express written permission. For more information regarding raffles and other gaming, For more information, please visit the Office of the General Counsel FAQ page.
Use of University Funds
Limitations on Use of University Funds
These guidelines apply to funds distributed directly from University of Michigan schools, colleges, centers, institutes, departments, offices, and programs to recognized student organizations. These guidelines also apply to University funds distributed by sponsored student organizations to recognized student organizations. Those sponsored student organizations, however, may adopt more focused or restrictive funding guidelines, provided that they otherwise comply with University policies.
Student Organizations May NOT Use University Funds for the Following Activities:
Political campaign activities. "Political campaign activities" include advocating for or against a candidate for federal, state, or local elective office; advocating for or against the adoption of legislation on a federal, state, or local level by contacting, or urging the public to contact, members or employees of legislative bodies; and advocating for or against the qualification or adoption of a state or local ballot initiative. This does not preclude use of University funds in connection with activities discussing political issues or involving expression of political or controversial viewpoints.
Staff salaries. Student organizations may not use University funds to support the salaries of full- or part-time employees who are not directly hired/appointed by U-M.
Illegal activity.
For-Profit activities.
Charitable donations to organizations outside the University.
Alcohol and tobacco products.
Religious exercise. University funds cannot be used to provide direct support of religious worship. This prohibition does not preclude use of University funds in connection with activities involving the expression of religious viewpoints nor does it preclude groups that engage in religious worship from receiving funding for other activities.
The University of Michigan applies its funding guidelines in a viewpoint-neutral manner and is committed to working with all recognized student organizations to ensure appropriate access to all University benefits, including funding.
Non-University Funds
Non-University Funds may be raised in many ways, including but not limited to membership dues, alumni donations, off-campus fundraising, and grants (from non-University sources). Unlike with University funds, student organizations may use non-University funds for any lawful purpose. If your student organization raises its own funds and wishes to use those non-University funds to make a donation to charity, SOAS will set up a Designated Funds account to keep University funds separate from charitable donation funds (see Designated Funds Accounts).
How to get a SOAS Account
During Registration
The Primary Contact, person who registered the group, will receive a link to set up Authorized Signers from the Center for Campus Involvement (CCI) once they have approved your registration. Follow the link and nominate at least 3 members to be Authorized Signers. The nominees will receive an email asking them to agree to the terms. After this step, they should then complete the Authorized Signer training. When all three Authorized Signers have agreed to the terms and completed their training, SOAS will review the students and the account will be activated. If it is a new student organization, SOAS will assign a new account for them. This process requires communication with several other University departments and may take approximately 3 business days to become available.
After Registration
The student organization recognition process for an academic year begins in early May and the recognition status expires September 30 of the following year (total of up to fifteen months).
Student organizations are required to register annually for the account to remain open. All accounts not renewed by September 30 will become inactive until the registration process has been completed. If you are trying to obtain a SOAS account after this point, you must first register your group with CCI.
Designated Funds (DF) Account
What is a DF account?
If an organization wishes to make a donation to charity, a Designated Funds (DF) account must be set up through SOAS. A DF account is used for the purpose of donating non-University funds from a student organization to a non-profit organization. Due to University policy, University funds cannot be donated to charity on behalf of a student organization, therefore groups are not permitted to use funds in their general SOAS account for donation purposes or place any University funds in the group's DF account. Consequently, student organizations are not authorized to transfer money from their regular SOAS account or have University departments credit money to the DF account. Funds that go into a DF account should come from cash or check deposits made at the Student Activities Building (SAB) and consist only of personal donations, money received through fundraising events or bucket drives, and member dues.
How to Open a DF Account
A student organization that is registered and has active Volunteer Student Organization (VSO) or Sponsored Student Organization (SSO) status can choose to set up a DF account. The request can be emailed to firstname.lastname@example.com from an Authorized Signer. Authorized Signers on the general account will be transferred over as Authorized Signers on the DF account.
SSO DF Accounts
SSOs may have a DF account. This is a privilege granted in support of the philanthropic efforts of SSOs. However, no University funds may be deposited or transferred into a DF Account. University funds include all funds generated through use of the University's status as a charitable organization and state governmental entity. If the University issues a gift receipt, those funds become University funds and consequently, can only be held in the SSO's regular SOAS account.
When the University's status has not been used, a SSO can raise funds and deposit those into their DF account. For example, the proceeds from a bucket drive on the Diag can be directly deposited into the SSO's DF account.
Commerical Bank Accounts
Although some student organizations view bank accounts in outside financial institutions as beneficial, there are several downsides. The use of outside accounts is discouraged. SSOs are strictly prohibited from opening and using outside bank accounts.
Banks require either an individual's Social Security Number or a Federal Tax Identification Number for a company. No student organization (VSO or SSO) is authorized to use the University's tax identification number to open an outside bank account. Doing so is grounds for immediate derecognition and the funds in that account must be surrendered to the University.
There are no institutional checks on spending from an outside bank account. Many student organizations have found themselves without recourse after their outside account was depleted as a result of unauthorized withdrawals.
If you see a benefit for your organization by opening an outside account, please speak to SOAS first. SOAS works to make the procedures and processes as streamlined and efficient as possible.
Closing a SOAS Account
Student organizations may choose to officially close a SOAS account. However, this also entails removing your group as a recognized student organization by CCI. As a registered student organization, it is required that you have an account. In order to close your group in its entirety, all outstanding payments must be cleared, and any remaining funds in the account may be transferred to another recognized student organization or other University account.
To close a group, a Purchase Request Transfer must be submitted along with a letter of explanation detailing the reason for closing the account, acknowledgement that your organization will no longer be recognized by the University, where the remaining funds should be transferred (PG, shortcode, and name on the account), and signed by three Authorized Signers. If your group is frozen, please speak to SOAS for instructions as each circumstance varies.
If you would like to zero out your account and still remain as a recognized organization, you can submit a Purchase Request Transfer noting where you would like the funds to go. If you are frozen, you will need to register your group for the current academic year.
SOAS suspends inactive accounts on a yearly basis. An organization that is not currently registered through CCI is considered to be inactive. SOAS will close any accounts that have been inactive for eighteen months. Any remaining funds in an account that is closed due to inactivity will be transferred to a defined account.
Adding and Deleting Signers
During Registration
In order for a student organization to have an active SOAS account, the group must have a minimum of three Authorized Signers, and no more than 10. Authorized Signers do not automatically transfer from one year to the next. Each year they must be appointed during the registration process.
When logging into the SOAS Signer Management System, the organization's Primary Contact nominates at least three Signers by selecting their name from a list of confirmed members of their organization. Each nominated Signer will receive an email notifying them that they have been nominated with a link to the system where they must accept the nomination and responsibilities that come with the position. There are two agreements that must be read and confirmed. These two agreements are "Authorized Signer Agreement form" and "Student Organization Funding Agreement." If the email is not received, the member can go into the Signer Management system and sign the agreements. After agreeing to the terms, they must then complete the Authorized Signer training.
The process is complete once all three Signers have accepted agreements, completed the Authorized Signer training, and SOAS has updated the group's roster. SOAS will not confirm Signers until registration has been approved by CCI, all three members have submitted their agreement forms, as well as completed their Authorized Signer Training.
Adding and Removing Signers after Registration
If a Signer resigns, or the total number of Signers falls below three for any reason, new Signers must be added. The same system is used but in the case of new nominations, candidates must be nominated by two Authorized Signers. When a nomination is submitted, an email will be sent to all current Signers to second the nomination, and then an email will be sent to the nominee in order to agree to the terms of being a Signer. After they agree to the terms, they will need to complete the Authorized Signer Training. The individual is then added as a signer by SOAS staff.
A Signer may opt out at any time and for any reason. It is best if new Signers are added before the resignation to avoid having the account frozen. If the group wishes to remove a Signer, it takes the approval of two current Authorized Signers. The only exception is if the Authorized Signer wishes to remove themselves. You can remove yourself at any time; however, please note that this action is effective immediately.
Depositing Funds
Any and all money received by an organization or raised on University property must be deposited into your SOAS account. Deposits must be made on the second floor of the Student Activities Building (SAB) and can be made by anyone. You may send checks through mail to their office endorsed with your group's Project/Grant number on the back. Their address is:
2226 Student Activities Building
515 E. Jefferson St.
Student Financial Operations/Teller Services
Ann Arbor, MI 48109
All funds deposited are subject to University and SOAS rules and regulations. Funds that are collected as deposits from individuals cannot be refunded once deposited into your SOAS account.
You should have a total count of the money to be deposited, and a subtotal of each category (currency, coin and checks). The depositor should take the following steps to expedite the depositing process:
Project Grant
Know your organization's project grant number. This number is important and ensures the money gets deposited into your account correctly.
Separate bills by denomination and have them all facing the same direction.
Include amounts in the total of the deposit. Please remove all foreign coin/objects before making a deposit.
Check/Money Orders
All checks must be payable to the exact name of your organization or to the University of Michigan and endorsed on the back with the group's Project/Grant number. Endorsements must be made in the allowable space. A rubber stamp with the group's name and number, 1/4" in height, can speed up the process.
Note: Two-party checks will not be accepted (i.e. made payable to an individual or CASH)
Deposits will reflect in your account the next business day. Consequently, checks that are returned for any reason (i.e. account closed, insufficient funds) will be charged back against the organization's account in the amount of the check, in addition to a $5 processing fee. Sorry, no Canadian currency or checks can be accepted.
Assigning Revenue Account Codes
The depositor will assign a revenue code to each deposit. Revenue Account Codes identify funds deposited into your organization's account. They are used extensively on the University's monthly financial statements, which are available for every account. These reports reflect your group's revenue as well as expenses on a monthly basis. When depositing funds, you can choose any of the 3 codes below:
414090- Advertising, allocations, donations, dues, initiation fees, registration fees, service income
413900- Sales income
413745- Ticket sales
NOTE: Revenue from the sale of tangible items (i.e. t-shirts, records, books, etc.) must be deposited under class code 413900 so the proper Michigan Sales Tax can be assessed.
Completing the Deposit
The teller will complete a deposit ticket with the depositor's signature and give you a copy. Your organization should retain this receipt for its records for subsequent verification against your account statements.
Deposit Procedures and Regulations for Special Events
All funds generated by student organizations on University property must be deposited into a SOAS account. Those funds can be used for the following purposes only:
To benefit organizations defined in Sections 170(B)(1)(A) and 501(c)(3) of the Internal Revenue Code.
To benefit a substantial segment of the student body, faculty, or staff.
To aid in the accomplishment of lawful and legitimate University-related purposes of the sponsoring organization.
Student organizations must provide adequate assurance that the funds generated are used for these purposes. The University will refuse to disburse funds for purposes which are against University policy and/or do not fall within SOAS procedures.
Maintaining Balances in Accounts
The Authorized Signers of your organization have been entrusted with the great responsibility of financial management and record keeping for your group. In performing the duties of financial officer, it is important to have a clear and accurate picture of the organization's monetary status at all times. Student organizations are advised to keep independent financial records and use the statement of activity report as a check on their internal records. Please consult with a SOAS representative with any questions you may have regarding your financial activity.
Account Information Requests
Authorized Signers for groups may contact the SOAS office by email to request account information, we are unable to provide this information over the phone; be sure to provide your name, group name, and account number in your request. However, this information can also be found in your Dashboard located at soas.umich.edu.
Financial records of student organizations are subject to audit by the University of Michigan and Freedom of Information Act at any time. It is therefore important that your organization maintain orderly and detailed records of all transactions and events.
Deficit Balances
Organizations are not permitted to run deficit balances. If an account does run a deficit, SOAS will place a freeze on the organization's account(s), and no further transactions will be permitted until the deficit has been rectified.
SOAS will notify the organization if their account balance is in deficit. To stay up to date on the financial status of your account and to help prevent an account from running a deficit balance, you are highly encouraged to keep independent records and to review your account activity no less than monthly. The organization must make a deposit into their account to remove the deficit. In cases where organizations may have more than one account, a funds transfer from the DF account can be processed to cover the deficit. Please note that if an individual from your group deposits money while outside funding is pending, they will not be able to be refunded. Once money is in your account, you must use one of our 6 different payment types to use your funds.
Many University departments are aware of any SOAS deficit accounts and are instructed not to accept requests or charges initiated by those organizations. It is the responsibility of the Authorized Signers to secure funds in the account before incurring any University services.
University Investment Pool (Interest Earned)
Organizations that maintain a positive balance in their SOAS Account may be eligible to earn interest through the University Investment Pool (UIP). The "I-Pool" is a reserve fund that draws interest generally above the bank rates. Interest is distributed annually (between July and September). No action is required by your organization to receive this allocation. If an organization closes its account with SOAS, all interest will be forfeited and will remain the property of the University.
Using Funds in a SOAS Account
The SOAS "banking system" is different from the usual banking system with which you may be familiar. SOAS serves as your financial advisor and will issue checks from the University on behalf of your organization. Checks will be issued based on your request and pending verification of the information provided. SOAS cannot issue checkbooks, credit cards, or cash advances to student organizations. If any special situations arise, SOAS will work with your organization to find a solution. Before any payments are processed, SOAS will verify the following required information:
The student organization
Purchase request form is filled out by an Authorized Signer
Required supporting documentation submitted in the Purchase Request
There are enough funds available in the account to cover the disbursement
If any of the required information is invalid or missing, the attempted transaction will not be completed. Any transactions that will place an account in a deficit will be held until sufficient funds are deposited into your account. Student organization may NOT purchase alcoholic beverages, tobacco products, firearms, ammunition, gasoline/fuel, or pay for traffic/meter violations. Gift cards above $50, or that can be used at any vendor that offers a prohibited item, will also not be accepted.
All payment requests (except transfers) require supporting documentation to ensure that funds derived from University sources are properly accounted for, and that no funds are used for private gain. All supporting documentation is kept with the payment in the University's financial system. SOAS reserves the right to determine what constitutes adequate supporting documentation.
Purchase Request
SOAS has several ways to disburse funds from your account. All of these require a Purchase Request to be filled out online with proper documentation attached. To locate a Purchase Request, navigate to soas.umich.edu, log in to the Dashboard, and click on "Purchase Request" under the correct group. Please note that all Purchase Requests must be submitted by an Authorized Signer, and no Signer may submit a form for themselves.
For step-by-step directions on how to fill out the Purchase Request, please follow this guide.
Below are the different requirements for each payment type.
The most common way to use funds from a SOAS account is to reimburse a member of the group who has paid for the organization's expenses out-of-pocket. Please note that SOAS is unable to reimburse for the following items: alcohol, tobacco products, firearms or ammunition, gas or traffic violations (see Reimbursement for Private Vehicle Usage), gift cards that can be used at any location that offers a prohibited item, nor can SOAS reimburse someone who has paid another individual for a service provided to the group (see Services Render Payments).
Required Documents
Receipt(s) detailing the purchase must have:
Where items were purchased
An Itemized list of what was purchased (if from a place that sells prohibited items)
Method of payment. Truncated credit card numbers, VISA, MC, CREDIT, etc. are all examples of sufficient method.
If this is unavailable, you may attach a bank statement showing this charge.
A credit card statement is not an acceptable document for proof of purchase and is only to be used as secondary support.
Original receipts
All original receipts (no duplicates) need to be attached to the Purchase Request online. Do not conduct business with any place that does not give receipts, or does not provide the required information listed above, as SOAS will not issue a reimbursement without the required documentation.
SOAS reserves the right to determine was is adequate documentation and request further support for any transaction.
Processing Time
If the request is under $10,000.00, a check will become available three to five business days after your Purchase Request is approved.
If the request is over $10,000.00, it must be sent to Accounts Payable at Wolverine Tower in order to receive additional approval. Because SOAS must rely on other departments to process these requests, it can take up the ten business days for a check to become available.
SOAS reserves the right to determine what is adequate documentation and request further support for any transaction.
Reimbursement for Gift Cards
When requesting reimbursement for a gift card that is $50.00 or less, the reimbursement will follow the guidelines listed above. The exception is that SOAS will not reimburse for gift cards that are to an establishment that sells any of the prohibited items. However, when requesting reimbursement for gift cards more than $50, this is considered to be taxable income. In this situation, a completed W-9 form is required from the person receiving the gift card. The W-9 must be presented at time the receipts are submitted. If the person receiving the gift card has a relationship with the University of Michigan, taxes will be held from the reimbursement. If a gift card is purchased to a place that sells prohibited items, the individual can submit receipts from that purchase and be reimbursed. This allows SOAS to ensure that no prohibited items were purchased.
Reimbursement for Private Vehicle Usage
University of Michigan policy does not allow reimbursement for the purchase of fuel; however, the University does permit mileage reimbursement equivalent to the current UM Mileage Rate (UMR). As of January 2016, the UMR was .54 cent per mile – feel free to contact SOAS to check if this is still current.
A Purchase Request is still required for a Mileage Reimbursement, and should be filled out the same way as a typical reimbursement. The processing time is also the same – the only difference is the supporting documentation. An online map screenshot (i.e. GoogleMaps, MapQuest, etc.) showing the total travel route needs to be submitted online with the Purchase Request.
SOAS can reimburse for fuel when a University vehicle was used or when it was used as a supply for your organization. In this case, SOAS will accept the fuel receipts along with a Purchase Request. Please indicate on the receipt or the description section of the Purchase Request that the fuel was purchased for a University vehicle or how it was used as a supply.
Vendor Payments
Instead of paying for items out-of-pocket and getting reimbursed later, student organizations may request a check be created from their SOAS account to the vendor directly. Vendor payments can only be made to entities who are registered with the IRS as a company. If you need to pay an individual for services, please see the Services Rendered section.
Required Documents
Invoice detailing the order must have:
Name and address of the company
Items ordered
Total amount due
Substitute W9
If this is the first time paying this company, a W9 is required so we can add them to the University's Vendor Maintenance system.
If you have paid the company within the last 12 months and the address has not changed, then a W9 is not needed.
**To find out if a vendor is already in the UM Vendor System, feel free to call or email SOAS.
Processing Time
If the vendor has been paid by the University of Michigan before, and the payment is under $10,000.00, the check will become available three to five business days after your Purchase Request is submitted.
If the vendor has not been paid before, SOAS needs to contact Vendor Maintenance to set the vendor up in the system. Because SOAS must rely on other departments to process these requests, it can take up seven to ten business days for a check to become available. If this vendor is a foreign company, this will increase processing time.
If the request is over $10,000.00, it must be sent to Accounts Payable at Wolverine Tower in order to receive additional approval. Because SOAS must rely on other departments to process these requests, it can take up the ten business days for a check to become available.
Instead of issuing a check to other student organizations or UM departments, a transfer can be requested that will move the funds electronically from one account to the other. Please note that while transfers can be made from a DF account, DF accounts cannot receive any transferred money. Requests to transfer funds to a DF Account will be denied.
No documentation is required for a transfer.
Processing Time
Transfers typically take 1-2 business days to process.
Payment for Services Rendered (PeoplePay)
When a student organization wants to pay an individual for services (i.e. DJ, choreographers, speakers, honorarium) the process for paying that individual is called PeoplePay. In this scenario, the group is not reimbursing an individual for goods already purchased, nor are they paying a company for goods or services. This is specifically to pay a person for providing a service for the student organization.
NOTE: Service providers cannot be paid out-of-pocket first. There is no reimbursement system for service providers. If a group member pays the service provider beforehand, SOAS will not be able to reimburse them.
Required documentation:
Invoice detailing the service must have:
Name and address of the individual
Services provided
Total amount due
If you are paying for an honorarium, an invoice is not needed.
Substitute W9
If this is the first time paying the individual, a W9 is required so we can add them to the University's Vendor Maintenance system.
If you have paid the individual within the last 12 months and the address has not changed, then a W9 is not needed.
Processing Time
The average time for a check to be created for these types of payments is 15 business days after all of the completed paperwork has been submitted. Payments of this type can be made in advance of the event as long as sufficient funds are available and paperwork is submitted early.
It is SOAS goal to process in a timely manner. However, please keep in mind that once paperwork is submitted, the processing time is dependent on other departments: Vendor Maintenance, Procurement, Accounts Payable, and Payroll.
If the individual is a UM employee, or has been employed in the last 12 months, the payment will be added on their next paycheck as "Services Unrelated to Appointment." Since Payroll is administering the payment, taxes will be taken out. If you would like to gross-up the payment, please note this on your Purchase Request. Otherwise if there is no affiliation, a check will be issued and either mailed or made available at SOAS for pickup, depending on what is indicated on the Purchase Request
Donations from DF Account
Since donations to charities are not allowed from a general SOAS account, donations must be issued from the DF account. Keep in mind that if the donation is intended to go to a UM entity (e.g. another student organization, Mott Children's Hospital, etc.) that these should be processed as a transfer, since the University does not issue checks from one department to another.
Required Documents
Substitute W9
If this is the first time paying the company, a W9 is required so we can add them to the University's Vendor Maintenance system.
If you have donated to the company within the last 12 months and the address has not changed, then a W9 is not needed.
Processing Time
If the entity has been paid by the University of Michigan before, and the donation is under $10,000.00, the check will become available three to five business days after your Purchase Request has been approved.
If the entity has not been paid before, SOAS needs to contact Vendor Maintenance to set them up in the system. Because SOAS must rely on other departments to process these requests, it can take up the seven to ten business days for a check to become available.
If the request is over $10,000.00, it must be sent to Accounts Payable at Wolverine Tower in order to receive additional approval. Because SOAS must rely on other departments to process these requests, it can take up the ten business days for a check to become available.
Awards and Prizes
Student organizations are able to give awards and monetary prizes to an individual. These are processed differently for students. As a student, Financial Aid awards will be taken into consideration. This is a guideline created by the US Department of Education.
Required Documents
Substitute W9- required only if the person receiving money has no affiliation with the University (not a student or staff member)
If this is the first time paying the individual, a W9 is required so we can add them to the University's Vendor Maintenance system.
If you have given award to the individual within the last 12 months and the address has not changed, then a W9 is not needed.
Processing Time
If the individual is a UM student, the funds will be transferred to their Student Finance account. If there is a credit on the account, the individual may request a check to be created to Student Financial Services in the Student Activities Building. The Office of Financial Aid process these transactions. For more specific questions regarding how your aid will be affected, please contact the OFA.
If the individual is not a UM student, a physical check will be generated. Because SOAS must rely on other departments to process these requests, it can take up the ten business days for a check to become available.
Stop Payment and Reissue Checks
Occasionally, checks can become lost in the mail, or an incomplete address is given. When this has happened, a stop payment/reissue can be placed; the original check is voided and a new one is created. This process does not include payroll checks.
Stop payments can only be issued 30 days from the date the check was issued. SOAS will not place stop payments on checks prior to that, this is a University policy. Stop payments can be requested by phone, email, or in person, however email is preferred. To request a stop payment, please provide SOAS with the following information:
Name of student organization or account number
Amount of the check
Payee information
If the new check should be marked for pickup at the SOAS office, or if there is a different address for the check to be sent to.
Please note: SOAS will not send the same check to the exact same address if it was lost in the mail.
Stop payments usually take 3-5 days to be available for pickup or mailed out.
Preparing a Budget
One of the tasks you face as a financial officer, especially if your organization makes frequent business transactions, is that of preparing a budget. A budget is a tool used for planning and controlling your financial resources. It is a guideline for your future plan of action, expressed in financial terms within a set period of time. A budget does not have to be complex as the information below will explain.
What a budget accomplishes:
It helps refine goals.
It compels members of the organization to use funds efficiently.
It provides accurate information to analyze, adjust and evaluate programs and activities.
It aides in decision making.
It provides a historical reference to be used for future planning.
Pre-budget Considerations
Knowing your organizations' priorities, objectives, and goals helps as you begin to prepare your budget. As you begin, ask yourself the following questions:
What is the time period with which you are working (e.g., one term, entire school year)?
What does your group want to accomplish most?
How will you accomplish this?
How much will it cost?
What are your funding sources?
Once these questions have been answered, you are ready to begin preparing your budget.
Preparing Your Budget
Prepare an outline of the organization's planned future activities.
Determine and record available funds (e.g., carryover balance from previous year).
Estimate and record expected income and when it will be available (dues, t-shirt sales, video games, etc.).
Define and record needed expenses (advertising, rentals, printing, supplies, etc.).
Review, revise, and then assemble into a final budget.
Have members vote for budget approval.
The budget must be flexible to anticipate conditions which might have been overlooked during the planning process.
Managing the Budget
Once prepared and approved, the budget should be closely managed:
Set and maintain a minimum balance.
Formulate general policies and procedures needed to achieve objectives while providing internal control (e.g., allow only approved expenditures).
Keep an accurate written log of financial transactions (income and expenses).
Periodically and regularly compare the budget to your actual SOAS account statement of activity.
As the budget period is ending, compare your budgeted amounts to the actual expenditures and revenues. Review and judge the data in order to establish priorities for the next budgeted period. Begin preparing for the next budget a month or more prior to the conclusion of the current budget period and then begin the process anew.
Tax Information
Tax Exempt Status
Many student organizations believe that because they are essentially non-profit and are comprised primarily of students, they are automatically tax-exempt. Recognition as a VSO does not cover you under the University's or CSG's tax-exempt number. Your organization is not "Tax-Exempt" unless you have applied and been granted that status from the Internal Revenue Service or have a Sponsorship Agreement on file at CCI. SSOs should contact their sponsoring unit with questions about the use of the University's tax status.
If you think your organization may qualify for exemption from income taxes, contact the IRS (1-800-829-3676) and ask for Publication 557, "Tax-Exempt Status for Your Organization". This manual will tell you how to qualify for an exempt status. If your organization is a chapter of a national organization, contact your national office; you may qualify under their tax identification number.
Sales Tax Exemption
Exemption from Sales Tax is a state tax exemption. SSOs are covered under the University's sales tax exempt status through their sponsoring units and may attain a letter from their departmental sponsor, their faculty or staff advisor, or CCI. VSOs are not covered under the University's status but may apply to the state for their own sales tax exempt status.
To determine if your group qualifies for exemption from Michigan Sales Tax on purchases, contact the State of Michigan Department of Treasury in Lansing (1-517-373-3190). You will receive a criteria sheet and a sales tax exemption application. If your organization is not tax-exempt, the University will charge appropriate Sales and Use Tax on purchases and rentals made through the University, which will appear on your Statement of Activity. If your group purchases an item from the University that will be resold, please inform SOAS so they can make the necessary arrangements to ensure that you are not taxed for that item.
Sales Tax
Organizations are liable for collection and remittance of taxes on SALES and RENTALS involving non-exempt transactions. Organizations exempt from payment of taxes on purchases are not exempt from payment of taxes on revenue from sales and rentals. Generally, the sales tax applies to sales of personal property to consumers in the State of Michigan (i.e. doughnuts, T-shirts, hats, etc.).
It is not your organization, but the consumer who pays the tax on sales, and your organization should only be collecting the 6% sales tax on each item sold. At the time the sales tax is filed your group is merely passing on the tax collected from the consumer, to the State of Michigan. If your group paid Michigan Sales Tax on the items you purchased for resale, then your tax liability is the difference between the purchase price and the sales price. In other words, you are taxed on the profit of items purchased and/or sold in Michigan. When depositing revenue, you must inform SOAS if sales tax was paid at the time of purchase, or you may be double taxed.
SOAS submits a monthly report for Sales, Use, and Withholding tax to the Michigan Department of Treasury for all organizations that are subject to such taxes. When depositing revenue derived from the sale of tangible personal property, you must record this transaction under the revenue code 413900. At the end of each month, all sales for this revenue code are totaled and the organizations are charged for the portion of this revenue that represents collected sales tax.
Tax Advice
Any comment on tax matters contained in the SOAS/CCI Guidebook are provided merely as a courtesy for the general information purposes of student organizations and are not to be considered tax advice given by the University or its employees. However, we do have helpful information to point you in the right direction and would be glad to share that with you. All student organizations should rely upon tax advice provided by their own independent tax advisors.
Sponsored Student Organizations and Taxes
In general, SSOs are covered by the University's exemptions and tax filings and do not need to file their taxes independently. SSOs should discuss this with their sponsoring unit if there are concerns regarding their tax filings. Voluntary student organizations are expected to operate on a non-profit basis and may qualify for federal tax exemption. Depending on a VSO's annual income, the organization may need to request formal recognition of its tax-exempt status and may be required to file federal (or state) tax returns.
Tax Reporting Obligations
Purpose: To clarify tax reporting obligations of student organizations
Tax Advice
Any comment on tax matters contained in the SOAS/CCI Guidebook, from email@example.com, and in this document are provided merely as a courtesy for the general information purposes of student organizations and are not to be considered tax advice given by the University or its employees. We do have helpful information to point you in the right direction of where to find more information and would be glad to share that with you. All student organizations should rely upon tax advice provided by their own independent tax advisors.
For more information, visit the IRS website for charitable and other nonprofit organizations at IRS.gov/charities.
Tax reporting requirements
Sponsored Student Organizations
Each Sponsored Student Organization (SSO) is included in the University's reporting process and need to take no additional action. Sponsored Student Organizations MAY NOT be their own, separately incorporated legal entity.
Voluntary Student Organizations
Voluntary student organizations are not included in the University's reporting process. Voluntary student organizations must report their activity in compliance with IRS requirements.
Tax-Exempt Status and IRS Reporting Obligations
All student organizations are expected to comply with the Standards of Conduct for Recognized Student Organizations, and must also comply with Federal and State tax laws. The purpose of this information is to summarize some of the laws that may affect your student organization. This is not a comprehensive report of all the Federal and State tax laws that apply to student organizations, but rather a summary of some of the basic tax laws affecting student organizations.
If you have general questions about the information outlined herein, or if you wish to seek assistance with any of your organization's financial or tax matters, please contact the Center for Campus Involvement.
1. All Student Organizations
While the great majority of student organizations are not certified by the Internal Revenue Services as nonprofit groups (the University of Michigan's nonprofit status does not extend to Voluntary student organizations), the University of Michigan nonetheless requires all student organizations to operate exclusively on a not-for-profit basis.
An organization which operates exclusively on a not-for-profit basis will generally qualify as exempt from Federal taxation under Internal Revenue Code (IRC) Section 501(a). In order to qualify as exempt from Federal taxation under IRC Section 501(a), a student organization must generally be an organization described in IRC Section 501(c). Although IRC Section 501(c) includes organizations operating as support organizations (501(c)(2)), membership organizations (501(c)(4)), trade associations (501(c)(6)), and fraternal beneficiary societies (501(c)(8)), the majority of student organizations will qualify for tax exemption under IRC Section 501(c)(3).
An organization exempt under IRC Section 501(c)(3) is an organization organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes. In order to support its entitlement to this exemption, every organization should have a written Constitution, Bylaws, and/or Article of Association which would typically include the following basic information:
The name and purpose of the organization;
A description of its activities in terms that indicate the organization's tax-exempt character;
A description of its membership (e.g., how does someone become a member? Is the group composed predominantly of University of Michigan students? Is there membership by audition? Is the group exclusive in any other way?);
A list of officers and a description of how officers are chosen;
An indication of how and for what purpose the organization disburses its funds;
A dissolution provision stating that if the group dissolves, its assets will be distributed to some other designated tax-exempt organization (including the University of Michigan).
An absolute requirement for federal tax-exemption under IRC Section 501(c)(3) and certain other organizations described under IRC Section 501(c) is a firm rule that none of the organization's net income or profits can be distributed to officers, members of the organization or any other individual.
An organization exempt from taxation under IRC Section 501(c)(3) is also prohibited from attempting to influence legislation or participating in or intervening in a political campaign on behalf of any candidate for public office.
An organization that is not organized and operated exclusively for exempt purposes will be liable for federal and state income taxes on its taxable income, if any, and will not be entitled to any of the benefits accorded a tax exempt organization.
2. Organizations with Gross Receipts of Not More than $5,000 per Year
An organization that normally has not more than $5,000 in gross receipts per year (which includes most student organizations) and which is organized and operated exclusively for tax-exempt purposes will generally be treated as tax-exempt without having to apply as an exempt organization. [1]
The gross receipts of an organization are not more than $5000 if:
During the first taxable year of the organization, the organization received gross receipts of less than $7,500
During its first two taxable years, the aggregate gross receipts received by the organization are $12,000 or less
In the case of an organization which has been in existence for at least three taxable years, the aggregate gross receipts received by the organization during the immediately preceding two taxable years plus the current year is $15,000 or less.
3. Organizations with Gross Receipts in Excess of $5,000 per Year
An organization that normally has in excess of $5,000 in gross receipts per year must formally request recognition of exempt status in order to be recognized as an entity exempt from federal income taxes. The request is generally made on Form 1023, Application for Recognition of Exemption under IRC Section 501(c)(3) of the Internal Revenue Code.*
*Note: Organizations which are not described in IRC Section 501(c)(3) may be required to file Form 1024, Application for Recognition of Exemption under Section 501(a) or for Determination under Section 120, rather than Form 1023 in order to formally request recognition of exempt status.
If the form is properly filed, the organization will generally be treated as tax-exempt until the IRS acts on the application. In order to ensure that these forms are complete and accurate, we strongly recommend that you seek professional assistance in providing this information.
4. Reporting Requirements for IRS
Most small, tax-exempt organizations with $25,000 or less in gross receipts must now file the e-Postcard. However, organizations that are included in a group return, as well as churches, their auxiliaries, and associations of churches are not required to file.
The e-Postcard is due every year by the 15th day of the fifth month after the close of your organization's tax year. For example, if your tax year closes December 31, the form is due the following May 15th
Failure to file for three consecutive years may result in revocation of the VSO's exemption.
Required Information
The e-Postcard is easy to complete. It only requires the following information about your organization:
Organization's legal name,
Any other names the organization uses,
Organization's mailing address,
Organization's Website address - if it has one,
Organization's employer identification number (also referred to as a taxpayer identification number),
The name and address of a principal officer of the organization,
Organization's annual tax year
Answers to the following questions:
Are your gross receipts normally $25,000 or less?
Has your organization terminated or gone out of business?
Steps for Filing
Most student organizations operate as unincorporated associations. This structure's biggest benefit is that it is easy to form. The biggest downside is that liability for the association's actions is held by the individuals personally.
To complete the 990N, an unincorporated association must:
Obtain an EIN by completing IRS form SS-4
Apply for exemption with IRS Form 1023(if it normally has gross receipts in excess of $5,000 per year)
Complete the required information at https://www.irs.gov/
5. Organizations with Gross Receipts in Excess of $25,000 per Year
Like organizations with gross revenues in excess of $5,000, these organizations must formally request recognition of exemption in order to be recognized as entities exempt from federal income taxes. These request are generally made on Form 1023, Application for Recognition of Exemption under IRC Section 501(c)(3) of the Internal Revenue Code.* As mentioned above, Organizations which are not described in IRC Section 501(c)(3) may be required to file Form 1024, Application for Recognition of Exemption under Section 501(a) or for Determination under Section 120, rather than Form 1023 in order to formally request recognition of exempt status. Also, if the form is properly filed, the organization will generally be treated as tax-exempt until the IRS acts on the application. In order to ensure that these forms are complete and accurate, we strongly recommend that you seek professional assistance in providing this information.
Whether it has received recognition of its tax-exempt status or is awaiting notification of exempt status, it must file Form 990, an annual information return, with the federal government or its equivalent the Form 990EZ.
An organization's gross receipts are considered normally to be in excess of $25,000 if the organization is: i) Up to a year old and has received, or donors have pledged to give, more than $37,500 during its first tax year; ii) between one and three years old and averaged more than $30,000 in gross receipts during each of its first two tax years; or, iii) three years old or more and averaged more than $25,000 in gross receipts for the immediately preceding three tax years (including the year for which the return would be filed).
An organization may file the Form 990 EZ when:
For the 2008 year, when it has gross receipts that are less than $1 million and total assets are less than $2.5 million.
For the 2009 year, when it has gross receipts that are less than $500,000 and total assets are less than $1.25 million, and
For the 2010 and later tax years, when it has gross receipts that are less than $200,000 and total assets are less than $500,000.
A Form 990 or Form 990-EZ must be filed even when the organization's s expenses equal or exceed its income or has income only from carrying on its exempt activities. If your organization is required to file an annual information return, we strongly recommend that you consult with a tax professional in order to ensure that the annual return is complete and accurate.
Further, the VSO that operates as a charitable organization may need to file with the Michigan Attorney General's Office.[2]
6. The Employer Identification Number
A VSO that employs anyone that files tax returns, or that opens a bank account, will be required to have an Employer Identification Number (EIN). The EIN is the equivalent for organizations of an individual's Social Security Number. To obtain an EIN, you must file a Form SS-4 with the Department of the Treasury. (You do not need to be an employer to file this form.) Although many organizations may have filed for and obtained an EIN, you should check your records in order to determine if your organization has an EIN. You may not use the University of Michigan's EIN for your bank accounts (nor may the University of Michigan name appear in outside bank accounts). Also, you should not use an individual's Social Security Number because the funds in the account may then be treated by the IRS as part of that individual's assets and any earnings on the account and may l be deemed earnings of the individual for tax purposes.
7. Employment Taxes
In general, student organizations are not permitted to employ students directly. Under some circumstances, the University of Michigan will employ individuals to perform services for a student organization, and charge the organization for the wages and other costs.
Involvement in student organizations is solely on a volunteer basis. No organization members may receive financial benefit from the actions of the organization. Student organizations may not hire/fire or pay staff for their organization. However, student organizations, especially SSOs, may work with the University to hire support staff. These staff members are then University of Michigan staff who may be paid for out of student organization funds. All University staff members and individuals who are paid for their services to student organizations must be paid through University Payroll using the PeoplePay system (see SOAS with questions).
8. Federal Income Taxes
Although an organization qualifies for tax exempt status under IRC Section 501(a), it may still be subject to Federal income tax on income from an unrelated trade or business (UBIT). Unrelated trade or business income is the gross income derived from any trade or business that is regularly carried on and that is not substantially related to the organization's exempt purpose. There are several exceptions to the definition of unrelated trade or business income. An exempt organization which has gross income from an unrelated trade or business of $1,000 or more in any year must file Form 990T, Exempt Organization Business Income Tax Return, and pay the related tax. Gross income is defined as gross receipts minus the cost of goods sold.
For examples of UBIT, refer to the SPG 502.04, Sales of Goods and Services to Non-University Entities and Federal Unrelated Business Income.
9. State Filing Requirements
If your organization is required to file a Federal income tax return, you should be aware that it may also be required to file a state income tax return.
10. A Sales Tax Exemption Number
Student organizations are not permitted to use University of Michigan's sales tax exemption number. You may apply for one for your organization, but the State of Michigan is reluctant to grant this exemption.
11. Remitting Sales Tax to the State of Michigan
Even if you have a sales tax exemption number that applies to your organization's purchases, it does not exempt your organization's sales from the sales tax. Although some sales (e.g., clothing worth less than $50) are not subject to sales tax, most sales are subject to tax. If you sell goods or services, you should determine whether you are required to collect sales tax from your purchases and remit it to the State. An organization may also be required to file a sales tax return with the State of Michigan (see SOAS for more information).
For reporting information, refer to SPG 502.03, Michigan Sales and Use Taxes.
12. Recordkeeping
All organizations must maintain accurate and complete financial records and must keep them for at least six years. Failure to maintain proper records may make it difficult to substantiate to the IRS or to the State Department of Revenue Services that the organization does not owe taxes, interest and penalties for prior years.
13. Public Disclosure
An organization must, during the three-year period beginning with the due date (including extensions, if any) of the Form 990 (or Form 990-EZ), make its return and exemption application available for public inspection upon request. The entire information return, with the exception of the schedule of contributors, must be made available. In addition, certain other information, , must be made available for public inspection. Inspection must be permitted during regular business hours at the organization's principal office.
Steps To Become a Charitable Organization
These steps are only advisory. The information in them may have changed since their production. Any individual who is seeking to establish a tax exempt organization should contact an attorney.
Contact an attorney
Form Entity
Non-profit corporation. Apply to the State of Michigan to become a "not for profit" corporation. The application will require:
An address
Names and signatures of the organizers of the corporation
Organizing documents
Unincorporated Association
Unincorporated associations can obtain a tax ID number (Employer Identification Number (EIN)) and can obtain tax exempt status upon application to the IRS, but an unincorporated association has questionable legal standing to enter into contracts or hold title to either real or personal property. Typically, the individual who signs documents will be personally liable for obligations entered into by the association.[ii]
Obtain and read IRS Publication 557
Complete form SS-4 to apply for a Federal Employer ID Number (EIN)
This needs
An address
The entity's name
Reasons for the entity's existence
May want to look at the provision you would like to be exempt under and tailor this response
Complete form 1023 or 1024 using this EIN to apply for exempt status. The application will require a lot of information!
See Publication 557 and
The instructions for Form 1023 or 1024
NOTE: Step 5 Application for Exemption is not required for organizations with gross receipts of less than $5,000.
The VSO should visit the Michigan Attorney General's Office to determine whether, as a charity, it has to register and file accordingly at www.michigan.gov/ag.
[1] IRC Section 6033(i).
[2] Website address for the Michigan Attorney General's Office is Michigan.gov/ag. under Charities.
[i] Adapted from the Internal Revenue Service at www.irs.gov and Yale University's "Tax-Exempt Status And IRS Reporting Obligations" accessed at http://www.yale.edu/yalecol/students/student_life/organizations/tax.html
Gross Receipts Defined: Gross receipts are the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses. (irs.gov accessed 3-3-2010)
Change Bank and Locked Bags
Some events require door sales, or have other circumstances where an organization may need change for cash transactions. If change is needed for an event, Student Financial Services (SFS) at the Student Activities Building will supply the necessary coins and/or currency, provided there are sufficient funds in the account. A Bank Request Form, submitted online by an Authorized Signer, is required to request the change fund. This form can be found on your Dashboard. Staff will verify that your group has sufficient funds, then notify SFS of your request. When you pick up your bank, you must have an ID with you.
Cash in the amount of the change fund must be returned to Student Financial Services by the agreed time. The whole sum must be returned in cash. SOAS is unable to transfer money to cover a bank. An organization may only have one change fund at a time. Student Financial Services can also provide a secure lock bag. This can be requested on the Bank Request Form.
If the bag or key is lost or damaged, or your funds are returned late, your group will incur a fee.
Room Rentals
There are three options to book rooms through our office:
Mason Hall Classrooms (free)
Rooms in the Unions (Michigan Union, Michigan League, Palmer Commons, Pierpont)
Rooms/Auditoria in LSA buildings
1. Free Mason Classrooms
There are a limited amount of classrooms available for free in Mason Hall. These rooms become available by the first day of classes on a first come, first serve basis. To book a free Mason Classroom, an Authorized Signer must make the reservation via SOAS's online reservation calendar located on our website.
SOAS releases the rooms month-by-month and verifies your completed reservations. In order to keep your reservation, it must be submitted by an Authorized Signer, your account must have a $10 minimum balance, a correct Project/Grant must be submitted, and you cannot reserve more than five rooms/day. SOAS holds the right to cancel your reservations if any of these requirements are not met.
Since it is required that an Authorized Signer reserve the rooms, SOAS staff are unable to make these reservations for you. However, if you have questions we would be happy to walk you through the process via phone or in person.
2. Rooms in the Unions
There are rooms available in the different University Unions – Michigan Union, Michigan League, Palmer Commons, and Pierpont Commons. Some do have fees associated with them, but some of the spaces are available to student organizations free of charge. To book these rooms, visit Room 1310 in the Michigan Union, or call 734-763-5528.
3. Rooms/Auditoria in LSA buildings
Rooms are available to student organizations and have a cost associated with them, depending on the seating capacity of the room. The capacity of a room can be found here. An Authorized Signer needs to fill out a LSA Room Request, which can be found on our website. Once you submit your request, you will receive an automatic email giving you a ticket number. When LSA ISS Instructional Support Services makes your reservation, they will respond to your request ticket. If you have any questions or need to make changes to your request, you can go back into your ticket and leave a comment. Please keep in mind that these requests must be submitted two weeks in advance. SOAS does not have access to check availabilities of these rooms.

subset: commoncrawl


text:
20 Responses to "So Fresh, So Clean-ique"
Thanks Huda for sharing!
I've been using this toner on & off for the past 3 years or so. No matter how many toners I try I always see myself going back to this..
Can you make a video on your skincare routine? That would be interesting 🙂
I agree with Noody, can you make a skin care routine tutorial?
Thanks Huda,
I too have constant breakouts which is so depressing!!! i have tried so many products which do not work i will definately try this. Silly question but do you use something to remove your make up first and the toner after?
Hi Babes, thanks for the advice I tried it last night and my skin already feels better….
keep up the good work your blog is fantastic.
TC xx
r u supposed to find this toner at pharmacies or where? in jeddah especially
hun u can find it in places such as Paris gallery, faces alswany places like that =)
i actually use the 3 steps (soap-toner-lotion) number 2 for mix skin type it's really great and effective ❤
This toner has alcohol as an ingredient, so isn't that really drying and irritating for the skin? I want to try but I am hesitant that it will do more damage 😦
hi dear huda,
i went to buy this toner but the lady at the drug store advised me not to, and get the no.3 instead.
note:i have an oily to moderate skin. any advise?
now its 12:50 at sephora.I am definitely going to try this.
love your blog the 1st thing I do after having breakfast is to read your blog.
keep up the good work:)
can you suggest me any good brand of hot rollers??
Hi Huda,
I read most of your comments on beauty, and we can say i am very interested in this too….
But I do have a question about (Garnier) products? For example, the skin care products, etc—so do you think is it worth to try on…Please let me know any information you may know about it….
Dear huda
I have not heard your answer on my previous question about Garnier products. Please let me know what you think
Hi huda, i just started using this product and feel like my acne got worse. does it usually get worse before it gets better?


text:
Yesterday was a hard training day. Hard in the fact that my strengths and weaknesses were displayed in full view, right before my very eyes.
With a huge workout on tap, it's tempting to think about the workout in its entirety. But if you do the beginning may be too discouraging. If you dissect each portion of the workout, break it down effort by effort - it suddenly becomes more manageable. The reason? You have to give each pedal stroke, each revolution 100% of your ability in order to get better.
Yet my mind wanders.
Why is it I battle concentration the most during my training? I'm able to easily flip the switch when I'm racing and tune out any external forces - but when I'm training, I listen to the million of voices begging for my attention, trying to divert me from the task at hand.
For example, here's what went through my head yesterday on the first of three sets of 3x300m full out rolling efforts. I should be going full gas for 20 seconds, only concentrating on pushing...
"Man this hurts. Why are my forearms rubbing on my bars? I wonder if Ryan is watching me. I wonder how Mary's efforts are going? I should smile more when I race. Those wheelsinfocus photos were not flattering - maybe I should have a surgeon fix my lips into a permanent smile. This gear is huge. Point your elbows! Flex that core! Push, push, push!!! Oh thank god that's over!"
And you know, as well as Jennie, that I didn't give that first effort my full intensity. It also didn't happen for the next one, or the one after that..... but by the last effort, the one I put my heart and soul into, the one where I got fed up I wasn't pushing - that one counted.
Afterward I felt exhausted, unable to talk. Ready to lie down in the grass and recollect my energy. My mental and physical exertion stretched to the max.
So why is it I can't give every single effort that maximum go? I strive for it every time I come out to the track. Yet I can only achieve it on my superwoman days. Time to start working the concentration aspect, I suppose.... time to push more.
I've heard meditation practice where you silence the mind for 20 seconds would help. It's hard not to let a thought interrupt you in the first 3 seconds of meditation... but with a little practice, I should be able to get up to 5 seconds.
The mind is such a powerful thing. You'd think I'd be sinking in as much energy into it as I do my physical training... time to dust off those mental training books.


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Private rail firm Southern will be boosted by a further £20 million of public money
Another compelling argument, if more were needed, to take back the railways into public ownership. There is no justification for the British people continue to pump £ billions into the coffers of the rail companies and the pockets of their shareholders.
|Another £20 million subsidy


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From The Record on 6/5/13:
Dennis Bassat, the former chief financial officer of 820 River St. Inc., stood in Rensselaer County Court beside his attorney and admitted to stealing $161, 384 from the non-profit over a five-year period beginning back in 2006.
As CFO, Bassat funneled money into a bank account in his name by cashing paychecks written to a fictitious employee, along with reimbursement checks for fraudulent expenses.
A one-time client of the agency with an extensive criminal history, Bassat remains free on bail until June 10, when he must surrender at the county jail.
Wednesday, June 5, 2013
Former CFO Of New York Non-Profit Pleads Guilty In $161K Embezzlement; Has A Criminal History
Posted by Chris Marquet at 3:31:00 PM
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Click here to claim a free £10 bet on Heart of Midlothian v Hamilton Academical with Sky Bet
Heart of Midlothian's push for a top-three finish in this season's Scottish Premiership has faltered and with the Jambos' place in the top-half of the table all-but-assured, they can relax somewhat in the knowledge that in many respects their season is effectively over.
Ian Cathro's men sit some eight points behind third-placed Rangers and whilst they could realistically close that gap, given their recent performances we don't believe that this is likely to happen.
The Jambos impressed at the beginning of February with back-to-back wins over Rangers and Motherwell however they collected just a single point from their subsequent three Premiership outings and head into this match on the back of two successive defeats to Partick Thistle and Ross County.
Cathro will be demanding a much improved performance when his side welcome Hamilton Academical to Tynecastle Stadium this weekend and we believe that the hosts will secure the three points with relative ease. The manner in which the Accies capitulated to Rangers in the Scottish Cup last weekend with a 6-o thrashing at Ibrox would suggest that they won't get anything from their trip to the capital. Indeed whilst Hamilton grabbed themselves a potential lifeline thanks to a 1-0 win over Aberdeen last week, this was one of only two wins since October and we don't envisage them getting a third on Saturday afternoon.
Accies have managed just a solitary goal in their last four outings and whilst Hearts have been less-than-solid in defence over recent weeks, we don't envisage the home side being too troubled by the visitors at Tynecastle.
Our tip: Back Hearts to win-to-nil at 15/8 with Paddy Power.
Check out all the best free bet offers on Hearts v Hamilton at our Free Bets page


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Actress and television personality Rosie O'Donnell brought son Parker Jaren, 13, to opening night of the new Broadway musical Billy Elliot in Manhattan on Thursday night. Rosie, a veteran of the Great White Way herself, funds a foundation, Rosie's Broadway Kids, which gives underprivileged New York City school children access to music and dance education.
Rosie and her wife, Kelli Carpenter O'Donnell, are also parents to Chelsea Belle, 11, Blake Christopher, 8 ½, and Vivienne Rose, who turns 6 in two weeks.
Source: Celebrity-babies.com


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text: This is the MG-equipped vehicle that you will be able to drive in the Convoy mode (mid-September). The first prototype vehicle was presented by the Lanchester Motors Company in December 1914. The machine was designed to protect airports and rescue downed pilots. In 1915, the vehicles were conscripted to serve in the British army, but … Continue reading Convoy Mode: Lanchester Armoured*Car


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The sun beat down unmercifully. It was only five past 8am, but the temperature was already creeping up to 90 degrees. The humidity was atrocious. Before the end of the day the feels like temperature with the heat index would hover around a buck ten. Within minutes we were soaked to the bone and as each of those minutes ticked by, the sun rose higher in the sky. We winced through the sun and rubbed the sweat from our eyes. We looked for shade. Two miles into the run our crew of 10 stopped for water. We shook our heads and continued down the Towpath. Surprisingly the trail was packed with runners. Everyone was enjoying the jungle. We stopped for water again at the pigtail and it seemed as if no one was anxious to continue the slaughter. We did though, we always do. Away we went. Back along the Capital Crescent Trail our train sailed. Our shoes squished out sweat but other than that all was fine.
My injury felt better today than it did yesterday but I only got in about 8 or 9 miles. Tomorrow I'll try running "long" (12).


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more F.C. Barcelona football formations
F.C. Barcelona players:
- Bravo
- Bartra
- Piqué
- J.Alba
- D.Alves
- Mascherano
- Busquets
- Rakitic
- Munir
- Neymar
- Luis Suárez
Rebuild this formation
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He wrote
"Dan (a.k.a. Slapinions, can not get much more real than this :o)"and I thank him kindly.
Next up was Bernadette who nominated me for a Superior Scribbler Award.
She wrote:
3. Slapinions - Have to throw a little testosterone into the mix before flowers and kittens start sprouting up on this entry! Dan is a mid-west father of four who always brings that essential male perspective to child rearing. Always good for a laugh and he regularly posts book and movie reviews. I can't write about him without mentioning our common bonds over football, I even like the guy so much I cut him slack for being a Pack fan ;) Dan is also an excellent writer, the kind that can actually get paid for it.
Three things about Bernie: one, for some reason her blog won't let me even advance to the 'leave a comment' section (AOL problem?), so excuse the lack of a 'thank you' there. Two, 'quarterlifecrysis' was one of the more imaginative blog titles out there and I miss it (or am I remembering wrong?). And three she left a hell of a well-written comment here earlier this week on the evolution post.
* * * *
Now I'm going to BLATANTLY CHEAT and not pay the awards forward. I'm supposed to gather together a list of blogs I feel are worthy of the honor and list them here, BUT:
1. I'm as good with memes as I am with portion control.
2. I'm more of a lurker than a commenter, so these things always look like I'm attempting damage control for 'not visiting'.
3. Someone always gets p.o'd at their exclusion
4. No other blog is as good as mine, so really, it'd just be watering down the value of the award. I kid, I kid.
I say this: take a look at the blogs I have listed on the sidebar, both the ones I inputted and the list of 'followers'. You'll find plenty of worthy writing there. Feel free to skip me and get the ball rolling yourself.
And Ken/Bernie - if this offends you then give me a holler and I'll pull the awards. The honor, as they say, was simply in the nomination :)


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Glenn Kelman: CEO, creative, self-described "goofy" guy
So many businesses are just trying to do rinky-dink little things (there's an iPhone app that helps you find other iPhone app lovers to date). Redfin is trying to take on a big section of the economy, actually the thing that drove us into the ditch in …
Read more on Yale Daily News
Potential homebuyers are discouraged by competition
Homebuyers are becoming convinced that home prices are rising and they are facing multiple-offer situations which makes them reluctant to buy, according to a recent study conducted by Redfin, a tech-based brokerage. The National Association of Realtors …
Read more on Examiner.com
Home Buyer Class – Burbank
Earnest is an agent on Redfin's Glendale-Burbank team. He's helped over 102 people buy and sell. Want to meet him before the class or just have a quick question? Feel free to give him a call at (323) 834-2272 or email him at email@example.com.
Read more on Burbank.com News


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While it may not be difficult to find replacement parts for Jeep vehicles, these days only the absolute best are required to fix your automobile. Car aficionados know that a "go anywhere" attitude is built into each Jeep, and understand that only top quality replacement FA-134 parts will suffice when maintenance needs to be done. You bought your FA-134 because its adventure and a fun driving experience struck a chord inside you; so why would you settle for anything but the best when it comes to the highest quality auto parts? Anyone who operates a Jeep knows that when it comes to repairing their vehicle only the most superior replacement parts will do.
It's hard to imagine how poorly our engines would perform without being constantly lubricated. It was early in the 20th century when the oil filter was first imagined, and your Jeep FA-134 engine benefits from the innovations made a century ago. Your Jeep FA-134 oil filter traps the dirt and metal shavings generated by the engine as oil flows through it so it remains clean. If you didn't have an oil filter, the engine oil would turn to sludge and not lubricate your engine anymore.
Given all the hassles associated with performing maintenance on your car or truck, let www.carpartsdiscount.com be the number one store you go to make purchasing it easy. Bring your FA-134 back to life with the highest quality repair parts from the experts at Car Parts Discount. Trust in the value of the parts you get from carpartsdiscount.com and save time and money on all your upcoming repairs. If your car or truck was built in 1960, 1959, 1958, then you will find the correct Jeep FA-134 Oil Filter parts right here.


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*Over an 8 week period. Weight loss results may vary and are different for each individual.
The Man Plan is specifically aimed at males looking to lose weight and still enjoy some high-protein food too. If you are just starting out or new to the world of dieting, take a look at our tips for getting started.


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Herbivorous Animals
Author(s): Bunch, Stepanie
Pages: 213
Edition: 1
Publication Date: 01 Jan, 2012
Publisher: White Word Publications
eISBN: 9788132341635
Hidden contents (Our Amazon affiliate links)
You can purchase this item from Amazon with discount through our amazon affiliate link.
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Standing Stones and Boulders
A Pooil Vaaish natural standing stone will always be unique.
Used as a sign or waymarker with engraving, as a centre-piece to your garden or as a memorial, we will guide you through the choice of stone, and provide visuals and costings for your special piece of Manx Heritage!
For a more natural look we are happy to engrave boulders and standing stone both in our own Pooil Vaaish Black Limestone and other materials. For our material we ask clients to make an appointment to go down to our quarry to choose a suitable stone. We then photograph it and produce some visuals and costings before bringing the stone up to our workshop to engrave.
If you have a piece of Manx Slate or Stoney Mountain Granite that you want us to look at and it's small enough to bring it here that will be cheaper than us having to engrave on site. Having said that, if you have a special boulder that warrants engraving we have all of the suitable skills and equipment to enable us to do that for you. It would be useful to have a photograph and an idea of size so that again, we can produce visuals and costings for you


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On behalf of Friends of Blackwater, the Center for Biological Diversity, and others, we recently filed for summary judgment in a suit challenging the decision of the Fish and Wildlife Service to remove the West Virginia Northern Flying Squirrel from the protections of the Endangered Species Act. The Service had delisted the Squirrel despite the fact that the agency had not satisfied the requirements of its own formal recovery plan for the subspecies. Our brief seeks to reinstate protections for the imperiled Squirrel.
Monday, June 14, 2010
Summary Judgment Brief Filed in Challenge to Flying Squirrel's Delisting
Posted by Meyer Glitzenstein & Crystal at 4:12 PM


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Voting for civic bodies begins in Kerala
- ITGD Bureau
- Thiruvananthapuram
- October 23, 2010
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- ITGD Bureau
- Thiruvananthapuram
- October 23, 2010
Voting for the first phase of local body elections covering seven of the 14 districts in Kerala began on Saturday.
Reports from across the state said the voting is brisk in rural areas while it is yet to pick up in corporations and municipal towns.
No untoward incident had been reported from anywhere, police sources said.
The districts where polling is taking place are Thiruvananthapuram, Kollam, Pathanthitta, Kozhiode, Waynad, Kannur and Kasargod. More than one crore voters are expected to exercise their franchise.
A total of 9,238 seats are up for grabs spread around three-tier panchayats and urban civic bodies in today's polls.
About 29,000 candidates are in the fray for the elections fought on political lines, mainly between the ruling CPI-M led LDF and the Congress-controlled UDF.
Half of the total seats are reserved for women. Election to remaining seven districts-Alappuzha, Idukki, Kottayam, Ernakulam, Thrissur, Palakkad and Malappuram - would be held on October 25.
Counting would be held on October 27.
With PTI inputs
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Complete Flash Project for Sale
Budget $300-1500 USD
I am ready to sell Complete Flash Project . Actual price of the Project costs $1500 . i m ready to Sell above $500. see the spresentation at [url removed, login to view] i m selling original Project File and Give me ur price. You can modify this to ur uses