TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.5 AUTHORITY
Section 2510.5 Authority
Pursuant to the authority
granted the Comptroller in Sections 14 and 21 of the State Comptroller Act
(Ill. Rev. Stat. 1983, ch. 15, pars. 214 and 221), this Part is promulgated to
ensure that State agencies maintain adequate documentation of the reasons for
and the amount of deductions from State payments for taxes, as certified on
State vouchers.
(Source: Amended at 9 Ill. Reg. 19376, effective December 4, 1985)
 | TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.10 FORMS W-4: BASIC REQUIREMENTS
Section 2510.10 Forms W-4:
Basic Requirements
a) Effective January 1, 1982, all State agencies shall have on
file for all active employees a current (Federal tax) Employee's Withholding
Exemption Certificate and an Employee's Illinois Exemption Certificate,
maintained on the Comptroller's Form C-25.1 or a Comptroller approved
equivalent. This information maintained by the State agencies must be
consistent with amounts directed to be withheld on payroll vouchers.
b) Where an employee fails or refuses to submit a properly
completed withholding certificate, the State agency must compute the employee's
tax withholding as if his marital status is single, claiming zero exemptions.
Agencies may not accept withholding certificates on which the employee has made
any attempt at altering the form or its contents.
c) For the purposes of this Part, the term "State
agencies" means any department, institution, board, commission, office,
court or any agency of the State having the power to certify payrolls to the
State Comptroller authorizing payments of salary or wages against State
appropriations, or against trust funds held by the State Treasurer.
(Source: Amended at 9 Ill. Reg. 19376, effective December 4, 1985)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.20 FORMS W-4: ADDITIONAL REQUIREMENTS
Section 2510.20 Forms W-4:
Additional Requirements
In addition to the requirements
of Section 2510.10, for each new employee and for each employee making any
changes on their withholding certificates (Form C-25.1), the agency must
provide a duplicate of the withholding exemption certificate either on hard-copy
or magnetic tape to the Comptroller. For employees claiming exempt from tax
for a given calendar year, and who wish to maintain such exempt status for the
next year, the agency must receive a new withholding exemption certificate from
the employee and provide a duplicate to the Comptroller by April 20 of the next
calendar year. An employee failing to file the required annual exempt status
withholding statement will have his withholding computed as if he were single,
claiming zero exemptions.
(Source: Amended at 9 Ill. Reg. 19376, effective December 4, 1985)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.25 FORMS W-2G AND 5754
Section 2510.25 Forms W-2G
and 5754
a) Internal Revenue Code Section 3402(q)(6) requires certain tax
reporting statements from winners of State Lotteries subject to tax withholding
as described in I.R.R. 31.3402(q)(1), I.R.R. 31.3402(q)(1)(b) and Ill. Rev.
Stat. 1983, ch. 12, par. 7-710(a). This Section specifies procedures to be
followed by State agencies in initiating payments to such Lottery winners.
b) The State Lottery Division is to be the sole receiving point
for Lottery winners' Forms W-2G (in the case of a sole recipient) or Forms 5754
(in the event that persons other than the recipient are entitled to all or a
portion of the winnings). Form W-2G or Form 5754 must be obtained from the
recipient of winnings before any payment is made; i.e., before any payment
voucher is transmitted to the Comptroller's Office.
c) The State Lottery must include on the payment voucher the
relevant tax withholding information for each person entitled to a portion of
the lottery winnings. This would consist of the name, address, Social Security
or Federal Employee Identification (FEIN), date, amount of payment, amount
withheld and type of wager. This information must be provided on the face of
the payment voucher; merely attaching a duplicate W-2G or Form 5754 to the
voucher will not be sufficient.
d) Pursuant to I.R.R. Section 31.6001-1(e)(2), 26 U.S.C.A.
Section 6001, 26 U.S.C.A. Section 3403, 26 U.S.C.A. Section 3402 and I.R.R.
Section 31-3402(q)-1, the State Lottery Division will be solely responsible for
maintaining the Lottery winners' Forms W-2G and Forms 5754.
(Source: Added at 9 Ill. Reg. 19376, effective December 4, 1985)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.30 LENGTH OF TIME LAST EFFECTIVE CERTIFICATE TO BE RETAINED
Section 2510.30 Length of
Time Last Effective Certificate to be Retained
a) State agencies must maintain the last effective (Federal tax)
Employee's Withholding Exemption Certificate and the Employee's Illinois
Exemption Certificate for employees no longer employed by the agency for a
period of 4 1/2 (four and one-half) years.
b) Pursuant to I.R.R. Section 31.6001-1(e)(2), the State Lottery
Division shall retain a Lottery winner's Form W-2G or Form 5754 (as the case
may be) for 4 years after the date the payment was initiated.
(Source: Amended at 9 Ill. Reg. 19376, effective December 4, 1985)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.101 DEFINITIONS
Section 2510.101 Definitions
For purposes of this Part, the
following terms shall have the meaning given in this Section:
"Act":
The Voluntary Payroll Deductions Act of 1983 [5 ILCS 340].
"Advisory
Board": The board created pursuant to Section 2650.10(b) of this Part.
"Agency":
Agencies, boards, commissions and other entities under the Governor.
Constitutional officers, universities, retirement systems and other agencies
shall be governed by this Part, unless such entities adopt their own rules
governing solicitation of contributions at the workplace.
"Annuitant":
A State annuitant, as defined by the Act.
"Calendar
Year": Any 12-month period beginning January 1.
"Chief
Officer": The head of any agency, except institutions of higher education
and their governing bodies, board or commission appointed by the Governor.
"Department":
The Illinois Department of Central Management Services.
"Director":
Unless a different agency is specified, "Director" shall mean the
Director of the Department or his or her designee.
"Employee":
An Employee, as defined by the Act.
"Newly
Qualified Charitable Organization": A Newly Qualified Charitable
Organization will be defined, for privilege and financial purposes, as one
which is participating in the SECA campaign for the first time.
"Qualified
Charitable Organization": Any organization recognized by the Office of
the Comptroller as eligible to receive payroll deductions under the Voluntary
Payroll Deduction Act.
"Retirement
System": A Retirement System, as defined by the Act.
"SECA":
State and University Employees Combined Appeal. The annual combined drive of
Qualified Charitable Organizations.
"Withholding":
The authorization by an employee or annuitant for a specific amount to be
deducted from salary, wages, or an annuity or disability benefit, to be paid
over promptly to the organization designated by the employee or annuitant by
means of warrants drawn by the State Comptroller, a Retirement System or other
appropriate source.
"Work
Place": The physical location for an employee to perform her or his work
but not including any area accessible to the public or any area used
exclusively for rest or refreshment.
"Work
Time": That period of the workday for which the employee is paid to
perform services for the State of Illinois, but not including unpaid meal
periods or paid rest periods.
(Source: Recodified from Section
2650.1 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to P.A.
102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.105 ENTITLEMENT
Section 2510.105 Entitlement
Any Qualified Charitable
Organization is entitled to solicit contributions from employees during work
time and in the work place as provided and regulated in this Part. Any
Qualified Charitable Organization is entitled to solicit contributions from
annuitants as provided and regulated in this Part and in any other applicable
rules.
(Source: Recodified from Section
2650.5 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to P.A.
102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.110 ORGANIZATION
Section 2510.110
Organization
a) The Director shall have general administrative and policy
authority regarding SECA.
b) An Advisory Board to assist in implementing and regulating the
State and University Employees Combined Appeal (SECA) is established under the
chairmanship of the Director (or his/her designee).
1) The following persons shall be invited to be members of the
Advisory Board: five or more State employees "at large" representing
employee interests; the prior year's SECA chairperson; the Lieutenant Governor
or his/her designee; a representative of a State employee labor organization; a
representative from a Retirement System; and the appointed SECA Chairperson for
the current year. The at-large members and the labor organization
representative shall be appointed by the Director.
2) State employee members shall serve a three-year term. State
employee members may serve no more than two consecutive three-year terms.
3) The
Advisory Board shall meet at least quarterly.
4) The function of the Advisory Board is to advise the Director
on SECA matters, including:
A) Discussion and planning of the administration and conduct of
the annual campaign.
B) Review of combined campaign materials, educational programs,
publicity efforts, campaign goals and recognition-award programs.
C) Selection
process for SECA coordinators.
D) Verification of continuing eligibility through the
Comptroller's Office.
E) Candidate search and presentation of any proposed third party
manager to the Qualified Charitable Organizations for approval and
establishment of proposed duties of any third party manager.
F) Any other issues determined to be consistent with the
functions of the Advisory Board.
5) A
representative from each Qualified Charitable Organization may attend and speak
at each Advisory Board meeting, but shall not have a vote on the Advisory
Board.
c) A chairperson for each annual SECA shall be appointed by the
Governor. The chairperson shall serve on the Advisory Board to assist the Director
on functions specified in subsections (b)(4)(B) and (C). Each chief officer
shall appoint an executive coordinator for each annual campaign. SECA
coordinators or other agency employees shall be permitted work time to perform
their responsibilities, including campaign briefings and training, distribution
of literature, collection of pledge cards, telephone and contact with
representatives of the Qualified Charitable Organizations. SECA coordinators
will be permitted to request liaisons to assist where an agency has multiple
worksites. SECA liaisons will be given time to meet with their coordinator for
training and related events. Any State employee who volunteers for a charity
event shall contribute time solely during non-work hours.
(Source: Recodified from Section
2650.10 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to
P.A. 102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.115 ANNUAL DRIVE
Section 2510.115 Annual
Drive
An annual SECA drive shall be
held to include all Qualified Charitable Organizations under the following
conditions:
a) Employees:
1) solicitations for contributions may commence no earlier than
September 1, must end no later than November 30, and must be conducted within a
period of eight consecutive weeks;
2) equal access and promotional opportunity time shall be allowed
for each Qualified Charitable Organization by the agency coordinator;
3) there shall be no lessening or disruption of work in the work
place;
4) employees shall be informed regarding any Qualified Charitable
Organization as charitable alternatives;
5) qualification of any charitable organization by the Office of
the Comptroller shall occur by December 31 prior to the annual drive whose
authorized withholdings are to be effective the following January 1 as provided
in Section 2650.20. Organizations shall submit the required designations and
certifications to the Comptroller two weeks before the December 31 deadline;
6) one combined brochure and payroll deduction form will be
prepared and printed. This brochure will include all charities qualified as of
the date specified in subsection (a)(5) to participate in SECA and will be
distributed to all State employees covered under this Part by the Executive
Coordinators and their liaisons;
7) during the campaign period, employees may attend on their own
volition presentations of each or any Qualified Charitable Organization, such
time totaling not more than 1 hour in the aggregate annually. Agencies, in
cooperation with the Qualified Charitable Organization, shall endeavor to
schedule presentations to permit all interested employees to attend such
presentations.
b) Annuitants:
1) qualification of any charitable organization by the Office of
the Comptroller shall occur in the manner set forth in subsection (a)(5);
2) solicitations of annuitants may be made by brochures or other
printed campaign material approved by the Advisory Board or its designee;
3) it is not necessary that all annuitants be solicited for
contributions for any given annual SECA campaign. The Advisory Board, or its
designee, shall consider on an annual basis which annuitants should receive
solicitations through SECA.
(Source: Recodified from Section
2650.15 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to
P.A. 102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.120 RECOGNITION
Section 2510.120 Recognition
The following conditions shall
regulate any petition drive for any charitable organization seeking to become a
qualified charitable organization.
a) Representatives of non-qualified organizations shall be
entitled to use public access areas of an agency to set up information
dissemination points and to request employee and annuitant participation in
petition drives.
b) It is the responsibility of any operating agency to verify
through the Corporate Division of the Office of the Secretary of State the validity
of a non-qualified charitable organization conducting a petition drive to
determine whether such organization is chartered as a not-for-profit
(501(c)(3)) corporation in the State of Illinois and to verify that the
charitable organization has filed required periodic reports with the office of
the Attorney General as provided in the Solicitation for Charity Act [225 ILCS
460] and to verify if the organization's petition forms have been approved by
the Office of the Comptroller.
c) Qualify for direct withholding as provided in the Act.
d) No agency shall discriminate against any charitable
organization seeking recognition unless that organization has not filed as a
non-profit corporation with the Office of the Secretary of State.
e) No employee or annuitant shall circulate any petition on
behalf of any charitable organization during working hours in the work place.
(Source: Recodified from Section
2650.20 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to
P.A. 102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.125 REQUEST TO SOLICIT EMPLOYEES OR ANNUITANTS
Section 2510.125 Request to
Solicit Employees or Annuitants
Any request by a charitable
organization, whether a Qualified Charitable Organization or not, to solicit
contributions from employees or annuitants received in any agency shall be
forwarded to the Director for action as provided in this Part.
(Source: Recodified from Section
2650.25 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to
P.A. 102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.130 PROHIBITIONS
Section 2510.130
Prohibitions
a) No charitable organization shall solicit employees for
contributions at State work places except as a participant in SECA. Only
Qualified Charitable Organizations which participate in SECA shall be entitled
to direct access in the work place and to employees in the work place and
during work time during the course of the year.
b) No employee or annuitant shall solicit funds on behalf of any
charitable organization that is not a Qualified Charitable Organization during
work hours in the work place.
c) No State agency shall:
1) allow supervisors to inquire about whether an employee or
annuitant chose to participate or not to participate or the amount of an
employee's or annuitant's contribution;
2) set, request or encourage 100% participation goals or other
goals that would imply compulsory participation;
3) set, request or encourage personal dollar goals or quotas; or
4) encourage contributions to particular SECA organizations.
(Source: Recodified from Section
2650.30 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to
P.A. 102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.140 CODE OF CAMPAIGN CONDUCT
Section 2510.140 Code of
Campaign Conduct
Qualified Charitable
Organizations which wish to seek contributions from State employees at their
work place shall comply with this Code of Conduct.
a) Approval and distribution of campaign materials
1) All materials to be distributed or used at the work place
shall be reviewed and approved by the Department or Advisory Board. If
material is not submitted by deadlines established by the Department or
Advisory Board or is not approved by the same, that material shall be excluded
and not distributed.
2) All materials shall be distributed to employees at the work
place during the campaign period. New employees shall be provided with the
current SECA materials upon hire.
3) During the 30 days immediately prior to the start of the
campaign period, materials may be stored at the work site and made available to
the agency SECA coordinator in preparation for the campaign.
b) Use of employee and annuitant information
1) A Qualified Charitable Organization may not use the name or
address of an employee or annuitant obtained through SECA for fundraising
purposes when that employee or annuitant has expressly stated in writing that
his/her name may not be so used or sold by that Qualified Charitable
Organization. Any employee or annuitant who does not provide such a written
statement to a Qualified Charitable Organization shall be considered to have
"released" his/her name and address to that Qualified Organization.
2) If an employee or annuitant releases his/her name to a
Qualified Charitable Organization, the Qualified Charitable Organization may
use the employee's or annuitant's name for the purpose of acknowledging the
employee's or annuitant's contribution and/or educating the employee or
annuitant further regarding the Qualified Charitable Organization; however, no
employee's or annuitant's name that a Qualified Charitable Organization has
been able to obtain only by virtue of such organization's participation in SECA
may be used by such Qualified Charitable Organization for fund raising purposes
other than in the SECA campaign, and may not be sold or given to another
organization or entity.
3) An employee or annuitant who at one time indicates that his or
her name may not be released and at a later date decide to allow release must
do so in writing to the Qualified Charitable Organizations to which the release
applies.
4) An employee or annuitant who at one time "releases"
his or her name may later rescind that authorization by submitting a letter to
the Qualified Charitable Organization. The letter may be submitted to the
Advisory Board, which will then forward the letter to the Qualified Charitable
Organization.
c) Giving to be voluntary
1) All solicitation activities shall be designed and conducted to
elicit voluntary giving. Actions that coerce an employee or annuitant into
giving, or create the appearance that employees or annuitants must give, are
not permitted.
2) The following actions are prohibited for the Qualified
Charitable Organizations:
A) requesting or encouraging that employees be solicited by their
supervisor or by any individual in their supervisory chain of command. (This
does not prohibit requesting the head of a department or agency to demonstrate
support of SECA in employee or annuitant newsletters or other general
communications.)
B) asking supervisors about whether an employee chose to
participate or not to participate or the amount of an employee's contribution.
C) setting, requesting or encouraging that a department or agency
set 100% participation goals or other goals that would imply compulsory
participation.
D) encouraging contributions to particular organizations.
d) Qualified Charitable Organization Participation
1) Each Qualified Charitable Organization shall participate in a
minimum of three SECA Advisory Board meetings per year.
2) Each Qualified Charitable Organization shall attend two SECA
events during each campaigning period.
e) Any charity that wishes to participate in SECA, either
directly or indirectly through a united or umbrella organizational arrangement,
shall comply with this Code of Campaign Conduct. If the participating charity
is part of a united or umbrella organization, that umbrella or united
organization shall be responsible for informing each of its participating
charities of the Code of Campaign Conduct.
(Source: Recodified from Section
2650.40 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to
P.A. 102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.150 VIOLATION OF CODE OF CAMPAIGN CONDUCT
Section 2510.150 Violation
of Code of Campaign Conduct
a) Any employee, annuitant, governmental agency, university, or
Qualified Charitable Organization with a complaint regarding SECA activities
may submit a written complaint accompanied by supporting documentation to the
Department.
b) Within ten working days after receipt of the complaint, the
Department shall contact the party subject of the complaint and supply them
with a copy of the written complaint and supporting documentation. The party
subject of the complaint shall submit a response to the Department within 10
days after receipt of the complaint or the decision will be made without input
from that party. Within ten working days after receiving the response, the
Department will respond to the complainant denying the complaint, identifying
the proposed resolution or taking other action, which may include conducting a
hearing.
c) Any such decision of the Department may be appealed to the
Committee on Campaign Conduct within 10 calendar days after receipt of the
response to the complaint.
d) The goal of the Committee shall be to act on the appeal, which
may include holding a public hearing, and make a final determination within 10
working days after receipt of the appeal.
e) A Qualified Charitable Organization, or a benefiting agency of
a Qualified Charitable Organization, may be denied participation in the SECA
campaign for failure to comply with this Code of Campaign Conduct. Denial
shall be for the next entire campaign period. Early reinstatement will be
considered if the organization provides sufficient assurance that it will
comply with these Code of Campaign Conduct rules. Restrictions may be placed
on the Qualified Charitable Organization or benefiting agency if allowed early
reinstatement. Suspension from a campaign shall not require a Qualified
Charitable Organization to again meet basic qualifying criteria as set forth in
the statute.
f) To help other Qualified Charitable Organizations avoid
suspension, the Department may circulate written reminders of conduct or
actions as outlined in Section 2650.40 that are or have been found to be
violations of the Code. If the Qualified Charitable Organization receives
three reminders and the violation is not remedied within the period of time
specified in the reminder, the Committee may deny the Qualified Charitable
Organization participation in the next entire campaign period.
(Source: Recodified from Section
2650.50 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to
P.A. 102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.160 COMMITTEE ON CAMPAIGN CONDUCT
Section 2510.160 Committee
on Campaign Conduct
a) The Committee shall consist of the Director, the Director of
the Lt. Governor's Office on Voluntary Action (LGOVA) and three members of the
Advisory Board to be named by the Director, not affiliated with any of the
Qualified Charitable Organizations. In the event it is determined that any
person named to the Committee is affiliated with any of the Qualified
Charitable Organizations, the Director will name a substitute. For purposes of
this paragraph, a person shall be deemed to be affiliated with a Qualified
Charitable Organization if such person is on the Board of Directors of such
organization or of any member agency of such organization or a paid employee of
such organization or member agency of such organization.
b) The Director of the Lt. Governor's Office on Voluntary Action
shall serve as chair and provide staff for the Committee. The Committee shall
choose a Vice-chair to serve in the Chair's absence.
c) A quorum of those on the Committee shall be required to
transact business except where action is taken to deny participation in SECA to
a Qualified Charitable Organization in which case four-fifths of the Committee
members must be present to take any such action.
d) Committee meetings shall be conducted pursuant to the Open
Meetings Act [5 ILCS 120].
(Source: Recodified from Section
2650.60 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to
P.A. 102-291 at 46 Ill. Reg. 14713)
| TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510
TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.170 ALLOCATION OF EXPENSES TO SECA PARTICIPANTS MEMBERSHIP
Section 2510.170 Allocation
of Expenses to SECA Participants Membership
a) The
Department shall allocate expenses in any of the following manners:
1) Expenses will be divided pro rata among all participating
Qualified Charitable Organizations based on contributions from the prior
campaign year.
2) In any year in which a Newly Qualified Charitable Organization
is participating, each such Newly Qualified Organization will contribute an
amount equal to Y, where Y will be calculated as follows:
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Total expenses
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total number of
participating organizations
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For purposes
of allocating expenses to the remaining Qualified Charitable Organizations, the
amounts allocated to the Newly Qualified Charitable Organizations will then be
subtracted from the total expenses, and the remainder will be divided pro rata
among all the remaining Qualified Charitable Organizations based on percentage
of total contributions received in the prior campaign year.
3) Expenses will be divided among all organizations that
participate directly in the SECA Campaign as a Qualified Charitable
Organization or that benefit from the SECA Campaign by receiving a distribution
from a Qualified Charitable Organization.
b) Each Qualified Charitable Organization will have 60 days after
receipt of its assessment to submit payment. Newly Qualified Charitable
Organizations will pay one half of their assessment by October 1 and the
balance by March 1.
(Source: Recodified from Section
2650.70 of 80 Ill. Adm. Code 2650 (Central Management Services) pursuant to
P.A. 102-291 at 46 Ill. Reg. 14713)
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