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LWVUS Field Support Department
January 23, 2014
Per-Member Payment Information
Important Points to Remember and Share with Your Treasurer
The Per-Member Payment (PMP) is the way Leagues satisfy the requirement to support the national level of our three-level organization. The PMP is a major source of income for the LWVUS, providing partial support for advocacy, membership and organizational activities, convention and council, and national board and committee meetings. The LWVUS Board recognizes and appreciates the significant commitment Leagues make when they pay their PMP.
Calculating the PMP Obligation
Your League’s PMP obligation for the current fiscal year (FY 2013-2014) was based on the January 2013 membership count of paid-up members as reported to the LWVUS on January 31, 2013 by means of the verified summary sheets in the member database. Invoices showing these member numbers were sent to you in July 2013.
Local Leagues have the option of updating their membership information online via the membership database. Please contact Member Services if you do not have a password and one will be provided for you. Member services can be reached at firstname.lastname@example.org.
A PMP rate of $31.00 was voted by Convention 2012 for fiscal year 2013-2014 (July 1, 2013 through June 30, 2014). The PMP rate for fiscal year 2014-2015 will be determined by the delegates at Convention 2014 in Dallas.
Student PMP Rate
In accordance with a bylaw change adopted by Convention 2004, the PMP rate for student League members is one half of the rate of other members. (A student is defined as an individual who is enrolled either full or part-time in an accredited institution.) This rate is intended as an incentive to encourage students to join the League.
Special Considerations in Figuring PMP Total
Life or 50-year members: Those who have been members for 50 years or more are full-voting members but are excused from the payment of dues. Therefore, no LWVUS PMP is charged.
Members in a common household: When two or more members reside in the same household, the full PMP is charged for the first member and one-half PMP for each additional member.
The billing that Leagues receive at the beginning of the fiscal year reflects the amount due for the entire current fiscal year at the PMP rate voted by delegates to the LWVUS convention. This invoice takes into account the special cases listed above for which your League pays part or no PMP at all. Leagues receive balance forward statements each quarter, until the PMP obligation is paid in full. The quarterly balance forward statement indicates payments made and the total now due or credit balance, if any. If you have questions regarding your PMP invoice, please contact Yancy Jimenez at 202-263-1324.
PMP should be paid in full at the beginning of the fiscal year, or on a regular quarterly basis in July, October, January and April. Balance forward statements will be sent to those who pay quarterly.
Payment of the PMP is neither optional nor subject to local amendment. In order to retain the right to vote at national convention, Leagues must have made full payment for the LWVUS PMP.
How To Pay
Keep one copy of the invoice or balance forward statement for your files and return the second copy with your PMP in the return envelope marked “Per Member Payment Enclosed.” Be sure to note on the check that it is for PMP. Please do not write on PMP statements that are enclosed with your payment. If you have discrepancies about your PMP statement, please send all correspondence to LWVUS 1730 M Street NW, Suite#1000, Washington, DC 20036 or contact Yancy Jimenez at 202-263-1324.
PMP payments are attributed first to any outstanding balance. That is, if your League has a debt carried forward from a previous year, that debt is cleared before payments are attributed to the current year. Check your statements and call the national League’s accounting office immediately if you have questions about your account.
Note that Leagues may satisfy up to 50% of their PMP obligation by using tax-deductible contributions made to the League of Women Voters Education Fund (LWVEF) or to your state League’s education fund (see below). Your League must have an education fund with LWVEF or the an affiliated state League education fund.
Satisfying Part of the PMP Obligation by Using Tax-Deductible Contributions
Your League may use unrestricted, tax-deductible contributions made to the LWVEF, a 501(c)(3) organization, on behalf of your League or made to your state League’s education fund on behalf of your League to pay up to 50% of your PMP. If you wish to satisfy more than 50% of the PMP with tax-deductible contributions, send a letter to the Coordinator, Membership/Field Support Department, explaining why you need to exceed the 50% limit.
Tax-deductible contributions made on behalf of your local League, either for your League’s general educational purposes or specifically for payment of this 25% tax-deductible portion of your PMP, may be used for this payment. However, if your donor restricts the gift for some other specific purpose (e.g., publication of a local voters’ guide) you may not use any portion of that gift to satisfy your League’s PMP obligation.
Raising tax-deductible funds for the LWVEF
Raising tax-deductible funds for the LWVEF. Ask your donors to make their checks payable to the LWVEF. Explain that their contributions will be used for general unrestricted purposes. Do not deposit these checks into your League’s bank account. Send the donors’ unrestricted contributions to the LWVEF (in batches of at least $50, if possible). Include the PMP statement with the check(s), clearly indicating that satisfaction of a portion of the PMP is intended.
In the event that a donor mistakenly writes a check to your League rather than to the LWVEF, be sure not to deposit the check into your bank account. Instead, ask the donor either to reissue the check to the LWVEF or to provide you with a written statement authorizing its deposit into the LWVEF account. If you mistakenly deposit such a check into your League’s bank account, you may write a check to the LWVEF for the amount of the contribution; however, it must be accompanied by a written statement from the donor that the funds should be transferred to the LWVEF.
Your treasurer must keep accurate records of each donor’s name, date of check, amount received and date transmitted to the national office. This list must be kept separate from the records of regular League donors. It is your League’s responsibility to acknowledge such contributions with receipts and note of appreciation. Any legal question that may arise in conjunction with donation records, amount and payment procedures must be handled by the local or state League involved.
Send the PMP statement to the Grant Services at LWVUS, along with a form requesting that funds equal to 50% (or a smaller portion) of the amount due be transferred for satisfaction of your League’s PMP.
It is very important to remember that funds raised for specific educational projects and deposited in your LWVEF Grant Service account cannot be used to satisfy your PMP obligation. If a donor makes a contribution toward a specific educational project of your League, it is not appropriate to use that money for any other purpose, such as paying your PMP.
Using tax-deductible funds already on deposit with your state League’s education fund. A League may request a transfer of unrestricted funds from its state education fund account to the LWVEF to satisfy up to 50% of its national PMP obligation. This is possible only if 1) the state League has formed a state education fund; 2) the state education fund operates a grant service program on behalf of local Leagues; and 3) the local League has sufficient unrestricted contributions on deposit in its state education fund account. The governing board of the state education fund has the ultimate authority to approve or disapprove requests to use funds it holds on a local League’s behalf, including requests to contribute or transfer funds to the national League’s education fund.
Send to your state League education fund treasurer the PMP statement with a letter requesting that funds equal to 50% (or a smaller portion) of the amount due be used for satisfaction of your League’s PMP. The state League education fund treasurer should send a check to the LWVEF, along with a copy of the PMP bill. It is not appropriate for a state League education fund to reimburse a local League for the PMP. Note that the same procedures are to be followed in the case that a local League has its own education fund.