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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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)

 

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:

 

1	X	Total expenses	X	.8	=	Y
total number of participating organizations

 

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)