Of course, not all organizations selling tickets to an event or asking you to place ads like these are questionable. Many such organizations have been involved in activities that have helped police officers, firefighters -- and your community. How do you find these groups?

Step Two: Ask the Right Questions

Groups offering substantial help to your police and firefighters will welcome your questions -- and have the answers for you.

Ask About Money

How much of your money will actually go to police or firefighter programs? Fifty cents out of each dollar you give? Five cents of each dollar? Is there an outside promoter for an event, a separate group hired by the police or firefighter organization? If so, how much of your money will go to the promoter?

Are you being told "all the money" is going to the organization? If so, be careful, because most organizations will have fund-raising expenses.

Is your business being asked to buy an ad? How much of that ad money will get to the people your business is trying to help?

Ask About Their Programs

What programs will the money you donate support? Get the specifics

Will your donations go to local police or firefighter programs? Will it support a larger state or national organization?

Ask Exactly Who Will Benefit

How many police or firefighter members does this organization have? Where do they come from? Are these local members? National? Caution: The words "police" or "firefighter" in an organization's name does not always mean that people in your local police force or fire department are members.Will any of your money go to a separate charitable organization? If so, which one? How much will it get?

Find Out If You Can Deduct Your Contribution

What can you deduct? All or part of your donation may be deductible under the federal income tax laws. Or it may not be deductible at all. If you get a gift or benefit in exchange for what you give -- even if it's a ticket you turn over to a needy child -- the Internal Revenue Code states the full amount paid is not deductible as a charitable donation. For example, if you buy a $10 ticket to a show sponsored by a police group, and the ticket normally sells for $8, the tax deductible amount will never be more than $2. Note: many police and firefighter organizations are not charities at all and you may not be allowed to deduct any of the money you give to these groups as charitable donations.

Is your business being asked to place an ad in a police or firefighter publication? This cost is deductible as a business expense only under certain circumstances.

Is the group telling you it's "tax exempt"? Tax exempt does not mean your contribution is tax deductible. When an organization tells you it's tax exempt, this simply means that the organization does not have to pay federal income taxes.

For your convenience, below is a chart showing some of the different kinds of police and firefighter organizations. It gives you information about tax deductions. If you are not sure about an organization's tax status, or would like more information on tax deductibility of contributions, please contact your local IRS office. Police and Firefighter organizations can be tax-exempt under different sections of the Internal Revenue Code. Below is a listing of some of the possibilities.

Step Three: Find Out About the Organization

By asking the questions listed above, you've already found out a lot about the organization that is asking you to part with your hard-earned money. In addition, you should:

Contact your local Better Business Bureau if the appeal is from a local or state police or firefighter organization.

For information about national police or firefighter organizations, visit the www.give.org website or contact the BBB Wise Giving Alliance, 4200 Wilson Boulevard, Arlington, VA 22203.

For information about national police or firefighter organizations, contact the Philanthropic Advisory Service, Council of Better Business Bureaus, Inc., 4200 Wilson Boulevard, Arlington, VA 22203.

Ask the police or firefighter group for printed information -- a brochure describing programs, a list of their board members, their latest financial statements.

Many states have consumer protection agencies and special offices that regulate charities. Contact them for help or information.

Step Four: Make Your Decision

By following the steps we've suggested, you'll be well prepared to use your own good judgment in assessing an organization.

Pitches and Appeals

Do you need more information on specific kinds of appeals? A brief description is printed below, followed by a summary of legal considerations.

Circus and Variety Shows

Police or firefighter organizations will sometimes hire fund raisers that produce traveling circuses or variety shows. After you find out how much of your money goes to the fund raiser, check out the details of any offer stating that your tickets can be given to needy kids. Ask how many children will actually attend and how many tickets for these children have been sold. Do the numbers match up? Ask how the children will get there. If you buy tickets, pay by check. Don't pay cash. Make your check out to the police or firefighter organization, not the company running the show or the person who has contacted you.

Advertising Space in Publications

Does the publication have an official connection to a police or firefighter group? "Police" or "Firefighter" in the name of a group does not guarantee it. Find out if anything is charged for the publication, when it's published, how many copies are printed, the estimated publication date, and who will get copies. Make sure your business sees a copy of the ad as the publication plans to print it -- and the published version too.

Bingo

If you want to help a group that offers bingo games, find out the total amount of money taken in through the games. Ask what part of this total will go to police or firefighter programs. If the bingo game is handled by a professional promoter, the promoter will get a fee.

Invitations to Join the Group

If you are invited to become an honorary or citizen member of a group for an annual membership fee, remember that membership fees might not be fully deductible as charitable donations. (See section on tax deductibility below.) You also might want to ask about the activities your membership fees will help support.

Are there laws to regulate these appeals? Most states regulate solicitations by police and firefighter groups through laws that cover general charitable appeals, fraud, and misrepresentation. Very few states have any laws that specifically mention police and firefighter appeals. Since there is so little regulation that applies to these groups, it is especially important for you to get as much information as you can when one of them asks you to donate.

It is against the law to mail a bill, invoice, or a statement of "account due" that is, in fact, an appeal, unless the bill or statement very clearly states that it's an offer, or a solicitation. There is no obligation to pay unless that offer is accepted. (See The United States Postal Service Domestic Mail Manual at 123.41.) If your business gets an appeal disguised as an invoice, contact your Better Business Bureau and the Postal Service immediately.

To file a complaint against a local or state police or firefighter organization, contact your local BBB or your state attorney general's office. Complaints about national police or firefighter organizations may be sent to the BBB Wise Giving Alliance.

Giving is a personal decision. It is up to you to decide whether a police or firefighter group is worthy of your support. All police and firefighter groups should not be considered suspect. Most of them have been involved in activities that have helped the police force, firefighters, and the public. The bottom line? Always ask questions to make sure your donations will be used wisely.

If you receive a gift or benefit (for example, show tickets ) in return for your contribution, only the portion of your charity donation above the fair market value of what you receive would be deductible.

If you pay a membership fee, the fee's deductibility depends on the type of organization involved and the value of an benefits you receive as a member.

If your business places an ad in a police/firefighter journal, the cost is generally deductible as a business expense only if it can be shown the expense is "ordinary" and "necessary" in carrying out your trade or business. If the ad is in the form of a personal message or greeting, it might not be deductible at all.

For additional tax deductibility information, see the chart above.

The BBB Wise Giving Alliance (the Alliance) helps donors make informed giving decisions and advances high standards of conduct among organizations that solicit contributions form the public. It was formed in 2001 through the merger of the National Charities Information Bureau with the Council of Better Business Bureaus’ Foundation, which housed the Philanthropic Advisory Service. The merger partners offer over a century of combined experience in charity evaluation. The Alliance produces in-depth evaluative reports on national charities based on comprehensive Standards for Charity Accountability and publishes a quarterly magazine, the Better Business Bureau Wise Giving Guide. There is no charge to charities for the evaluation and no charge to the public for access to the resulting charity reports. National charities that meet standards can apply to participate in the Alliance’s National Charity Seal program. During 2005, the Alliance charity reports on give.org were accessed more than 2.2 million times.

© 1989, Revised 1993, 2006 BBB Wise Giving Alliance