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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 5FUNDS MANAGEMENT (FISCAL AFFAIRS)
SUBCHAPTER DCLAIMS PROCESSING--PAYROLL
RULE §5.48Deductions for Contributions to Charitable Organizations

    (C) A state agency shall mail or hand deliver a warrant picked up under subparagraph (B) of this paragraph to the payee of the warrant.

    (D) Except as provided in subparagraph (E) of this paragraph, the deadline for mailing or hand delivering a warrant is the tenth workday of the month following the month when the salary or wages from which the deductions are made were earned.

    (E) This subparagraph applies only to a deduction that occurs after the tenth workday of the month following the month when the salary or wages from which the deduction is made were earned. The deadline for a state agency to mail or hand deliver a warrant to pay the deduction is the second workday after the agency receives the warrant.

  (4) Payments by institutions of higher education.

    (A) This paragraph applies to deducted amounts from the salary or wages of a state employee of an institution of higher education only if the comptroller does not pay those amounts directly to a local campaign manager or a statewide federation or fund.

    (B) If feasible, an institution of higher education shall pay deducted amounts to a local campaign manager or a statewide federation or fund by electronic funds transfer.

    (C) If it is infeasible for an institution of higher education to pay deducted amounts by electronic funds transfer, then the institution shall make the payment by check.

    (D) This subparagraph applies only if an institution of higher education pays deducted amounts by check.

      (i) This clause applies only to deductions from salary or wages that are paid on the first workday of a month. An institution of higher education shall mail or hand deliver its check to the payee of the check not later than the 10th workday of the month.

      (ii) This clause applies only to deductions from salary or wages that are paid on a day other than the first workday of a month. An institution of higher education shall mail or hand deliver its check to the payee of the check not later than the 10th workday of the month following the month in which the salary or wages were earned.

(j) Distributions of deductions by any local campaign managers appointed by the state policy committee.

  (1) Requirement to use the percentage method. A local campaign manager shall use the percentage method to distribute deducted amounts to eligible local charitable organizations and statewide federations or funds.

  (2) Description of the percentage method.

    (A) Immediately after the end of a state employee charitable campaign, a local campaign manager shall calculate the contribution percentage for:

      (i) each eligible local charitable organization that has been approved to participate in the local campaign area under the manager's responsibility; and

      (ii) each statewide federation or fund to which state employees in the local campaign area have authorized deductions.

    (B) The contribution percentage for an eligible local charitable organization is the ratio of:

      (i) the sum of:

        (I) the organization's designated initial distribution amount with respect to all state employees in the local campaign area as determined under subsection (c)(1)(C) - (D) of this section; and

        (II) the organization's undesignated initial distribution amount with respect to all state employees in the local campaign area as determined under subsection (c)(1)(F)(ii) of this section; to

      (ii) the total amount of deductions authorized to the local campaign manager on authorization forms and electronic deduction authorizations completed during the campaign.

    (C) The contribution percentage for a statewide federation or fund is the ratio of:

      (i) the federation or fund's undesignated initial distribution amount with respect to all state employees in the local campaign area as determined under subsection (c)(1)(F)(iii) of this section; to

      (ii) the total amount of deductions authorized to the local campaign manager on authorization forms and electronic deduction authorizations completed during the campaign.

    (D) The contribution percentage for an eligible local charitable organization or a statewide federation or fund may not be recalculated before the conclusion of the next state employee charitable campaign.

    (E) The amount of deductions that a local campaign manager distributes to an eligible local charitable organization or a statewide federation or fund is equal to the product of:

      (i) the contribution percentage of the organization or federation or fund; and

      (ii) the total amount of deductions the manager is distributing.

  (3) Example of the percentage method. This paragraph illustrates the percentage method described in paragraph (2) of this subsection.

    (A) The following assumptions apply in this example.

      (i) Organization 1, an eligible local charitable organization, has a designated initial distribution amount of $5,000 and an undesignated initial distribution amount of $1,250.

      (ii) Organization 2, an eligible local charitable organization, has a designated initial distribution amount of $3,000 and an undesignated initial distribution amount of $750.

      (iii) Organization 3, an eligible local charitable organization, has a designated initial distribution amount of $2,000 and an undesignated initial distribution amount of $500.

      (iv) Organization 4, a statewide federation or fund, has an undesignated initial distribution amount of $1,250.

      (v) Organization 5, a statewide federation or fund, has an undesignated initial distribution amount of $1,250.

      (vi) The total amount of deductions authorized to the local campaign manager is $15,000.

      (vii) The local campaign manager has actually received $10,000 in deducted amounts.

    (B) The first step is to calculate the contribution percentage for each organization according to paragraph (2)(B) - (C) of this subsection. The contribution percentage for each organization is as follows:

      (i) Organization 1--41.67%;

      (ii) Organization 2--25%;

      (iii) Organization 3--16.67%;

      (iv) Organization 4--8.33%;

      (v) Organization 5--8.33%.

    (C) The second and final step is to calculate the amount that the local campaign manager distributes to each organization according to paragraph (2)(E) of this subsection. The amount for each organization is as follows:

      (i) Organization 1--$4,167;

      (ii) Organization 2--$2,500;

      (iii) Organization 3--$1,667;

      (iv) Organization 4--$833;

      (v) Organization 5--$833.

  (4) Prohibition of distributions until payment reports reconciled. A local campaign manager may not make a distribution before the manager reconciles the payment reports received from the comptroller or an institution of higher education with the payments received by electronic funds transfer or by warrant or check.

  (5) Frequency of distributions. A local campaign manager shall make distributions quarterly or more frequently than quarterly.

(k) Distributions of deductions by statewide federations or funds.

  (1) Requirement to use the percentage method. A statewide federation or fund shall use the percentage method to distribute deducted amounts to eligible charitable organizations.

  (2) Description of the percentage method.

    (A) Immediately after the end of a state employee charitable campaign, a statewide federation or fund shall calculate the contribution percentage for each eligible charitable organization that is an affiliate of the federation or fund.

    (B) The contribution percentage for an eligible charitable organization is the ratio of:

      (i) the sum of:

        (I) the organization's designated initial distribution amount with respect to all state employees who have authorized deductions to the statewide federation or fund as determined under subsection (c)(2)(C) - (D) of this section; and

        (II) the organization's undesignated initial distribution amount with respect to all state employees who have authorized deductions to the statewide federation or fund as determined under subsection (c)(2)(E) of this section; to

Cont'd...

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