Revised October 2005 

Use of tax-deductible funds

Leagues may use unrestricted, tax-deductible funds to satisfy up to 50 percent of their national per-member payment obligation.

Requests to satisfy more than 50 percent of PMP obligations with tax-deductible funds shall be evaluated on a case-by-case basis. Such requests may be approved provided that the total amount paid with tax-deductible monies by all Leagues combined does not exceed 50 percent of the total national PMP income for the year.

Staff shall monitor the percentage of total PMP paid to the Education Fund and alert the chair of the committee responsible for field service if the percentage exceeds 40 percent.

A League wishing to exceed the 50 percent limit must submit a written request to the field service staff, who may ask for additional financial information (e.g., current budget, fundraising plans), if needed. The senior director of field service may approve the request, if appropriate.

Outstanding PMP Obligations

Payments of PMP will be credited first to any outstanding PMP obligation. If a League owes PMP from a previous year, that debt must be cleared before payments will be credited toward the current year PMP obligation.

Waiver of PMP

The LWVUS Board of Directors may grant a waiver of part, or all, of the PMP debt of a League in extreme circumstances. The Board will consider forgiveness of PMP when the affected League:

  1. Develops and submits a strategic plan for revitalization within a given time frame which includes
  • Community activity
  • Membership recruitment and development
  • Visibility efforts
  • Fundraising strategies and opportunities
  • Involvement with other Leagues (national, state or other local Leagues)
  • Submits a current treasurer's report or most recent bank statements for all League affiliated accounts, including education fund accounts.
  • Has made good faith efforts to reduce past PMP debt.
  • Communicates with appropriate national Field Support Staff, and/or Board Liaison.
  • Each request will be determined on a case by case basis by the LWVUS Board.

    The committee responsible for field service shall evaluate the request and recommend a course of action to the full board.

    PROCEDURES FOR COLLECTING PMP ARREARS

    Leagues are sent PMP bills quarterly, beginning in July. In order to reduce the staff and board time involved in the collection of overdue PMPs, the procedures below will be followed:

    In July each League in PMP arrears will be notified of the possibility of paying 100% of the arrears amount with unrestricted tax-deductible funds. They will also be told that they are not eligible for LWVEF pass-through grants, nor will they be permitted to vote at national League conventions, until PMP payments are current. A copy of the LWVUS PMP arrears policy will be included with the letter.

    In September a letter or email will be sent to each state League detailing which local Leagues in that state are in arrears for the previous year. A copy of the LWVUS PMP arrears policy will be included. The state League will be requested to review the state PMP status of each such League, to communicate directly with the local League regarding the national and any state League arrears, and to forward any information to LWVUS that might be helpful in facilitating the LWVUS effort to reduce the outstanding debt. Local Leagues in arrears will continue to be billed on a quarterly basis.

    The office staff will issue on a quarterly basis a PMP arrears list for the use of board and staff. Leagues in arrears at the beginning of a fiscal year will be retained on the arrears list during the whole year for monitoring purposes.

    Possible actions beyond a second year of arrears may include; A. LWVUS assumption of dues collection, with monies retained until the arrears amount is completely paid off and all payments are current and/or B. withdrawal of recognition (permitted under article VI of the bylaws).

    LWVUS Field Service
    US 03-01
    Revised October 2005