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With your guidance, your Girl Scouts will learn money skills that will serve them throughout their lives. Your Girl Scout troop will plan and finance its own activities, and you’ll coach your Girl Scouts as they earn and manage troop funds. Troop activities are powered by proceeds earned through council-sponsored product program activities (such as the Girl Scout Cookie Program), group money-earning activities (council-approved, of course), and any dues your troop may charge.
Remember that all funds collected, raised, earned, or otherwise received in the name of and for the benefit of Girl Scouting belong to the troop as a whole and must be used for the purposes of Girl Scouting. Funds are administered through the troop and do not belong to individuals.
Establishing a Troop Account 
You’ll need a safe place to deposit your troop dues, product program proceeds, and other funds. If you’re a new leader of an existing troop, you may inherit a checking account, but with a new troop, you’ll want to open a new bank account.
Do this:
Select a bank from the approved list of GSHOM banking partners. Your membership support specialist will have the most up-to-date list. Approved banking partners offer non-profit accounts with no monthly fees, and support the mission of GSHOM.
Advia Credit Union
Bank of Ann Arbor
Comerica Bank
Consumers Credit Union
Fifth Third Bank
Frankenmuth Credit Union
Huntington Bank
Independent Bank
Isabella Bank and Trust
LAFCU
Lake MI Credit Union
Members First Credit Union
Mercantile Bank of MI
MSUFCU
Old National
PNC Bank
TLC Community Credit Union
True Community Credit Union
During the troop forming process, your membership specialist will share a link to our Authorization to Open and Hold a Troop/Service Unit Bank Account Form. If you have a question about this please contact your membership specialist or Help Desk at 800-497-2688 or find more information here: GSHOM Troop Banking Update.
Have at least two non-related signers on the account. All signers must be registered volunteers who have passed a background check.
Accounts must be named “GSHOM Troop #_____.”
Use a signer’s mailing address for any USPS mailed communication from the bank.
Access online banking for statements and account information.
After you have a bank account opened, submit the electronic form to authorize Girl Scouts Heart of Michigan to use ACH to credit or debit your account. The link for submitting the Troop ACH form is GSHOM Troop Banking Update.
Complete a new Authorization to Open and Hold a Troop/Service Unit Bank Account Form any time there are changes in the signees on the troop account.
Girl Scouts may not:
Get a Troop Credit Card.
Put personal names or addresses on Troop Checks
Here are a few helpful tips you can take to the bank:
Designate a “troop treasurer,” that is, one person who is responsible for troop funds and for keeping a daily account of expenditures.
Ensure your account comes with a debit card that you can use during activities or trips. These transactions are easier to track at the end of the year than cash payments.
Be prepared and make sure another troop volunteer has a debit card for the troop account in case the main card is lost.
Handle a lost troop debit card the same way you would a personal debit card: cancel it immediately.
Keep troop funds in the bank before an activity or trip and pay for as many items as possible in advance of your departure.
Follow your council’s financial policies and procedures for setting up an account. Most council-sponsored product program activities have specific banking and tracking procedures.
Money-Earning Basics for Troops
Troops flex their financial muscles in two distinct ways:
The Girl Scout Cookie Program and the Treats & Reads Program. All youth members are eligible to participate in two council-sponsored product program activities each year with volunteer supervision. Please remember, volunteers and Girl Scout council staff don’t sell cookies and other products—Girl Scouts do.
Group money-earning activities organized by the troop (not by the council) that are planned and carried out by Girl Scouts (in partnership with volunteers) and that earn money for the group. These must be requested by submitting the GSHOM Troop Money Earning Application, and must be approved before the group can participate.
GSHOM Council Policy that must be followed
The income from troop money-earning activities never becomes the property of individual members—girls or adults.
Girl Scouts working on Bronze, Silver, or Gold Award need to refer to Bronze, Silver or Gold Award guidelines for policies for money earning activities and fundraising.
Do this:
Troop funds or sale proceeds belong to the troop as a whole and not to individual members of the troop and should not be prorated to individual girls.
Troop money is for all troop members regardless of the amount they participate in money earning projects.
The troop should charge each girl the same amount for any activity, even if they did not participate in money earning.
The troop should always support activities for members of the troop with the same amount of troop funds, even if they did not participate in money earning.
Only Cadette, Senior and Ambassador Girl Scouts may designate money earned by individuals for special activities such as a trip or service project. At the end of the program year, or upon completion of the activity, this record-keeping system must be dissolved into the troop treasury from which it was generated.
Girl Scouts may not:
Purchase additional rewards for girls who sold more product, worked at more booth sales, or participated in more Take Action projects.
Give money earned for Girl Scouts to any individual girl or caregiver/parent or guardian.
Treat girls differently because they did not participate in money-earning.
Dues and Activity Fees
GSHOM Council Policy that must be followed
Girls must never be excluded from Girl Scouting because they have not paid troop dues.
Girls cannot be discriminated against based on their family’s ability to pay or their level of participation in product programs.
Do This:
Guide girls to decide if the troop will collect dues and if so, how much?
Discuss how dues and other money comes into the troop, and how it is spent.
Collect program fees from girls when troop dues do not cover all costs for troop activities.
Create an estimated troop budget.
Consult with parents before announcing a large activity that will be costly to families.
Spend only a portion of troop budget for a big trip or experience.
Budget to save some money to be used to re-register the troop members for the next year and get things going in the fall.
Keep troop treasury records up to date, accurate, and available to parents at any time.
Use troop funds to pay for a portion of the cost for experiences or trips for girls who may be excluded due to cost. Fair means helping those in need.
Girl Scouts may not:
Give troop money to individuals in any form, including gift cards, large gifts, scholarships, spending money for personal items, cash, checks, or individual experiences.
Plan trips or experiences that only a portion of the troop can afford to attend.
Managing Troop Funds
GSHOM Council Policy that must be followed
All troops are required to have a troop checking account. All monies received in the name of the troop must be deposited in the troop checking account. Troops/Groups and Service Units must use the council Federal Tax ID number for opening all bank accounts.
Do this:
Keep all funds in a Girl Scouts Heart of Michigan authorized troop bank account.
Designate a troop treasurer who is a registered adult Girl Scout member with a current background check.
Use a debit card and online banking for convenience.
Cancel a lost or stolen debit card immediately.
Contact your Membership Specialist for guidance if you have suspected fraud.
Submit a Troop Trip Application and receive approval before making reservations or deposits that may be non-refundable if the trip is not approved.
Girl Scouts may not:
Receive cash or checks that are not deposited into the troop’s bank account.
Open bank accounts without Girl Scouts Heart of Michigan authorization or without using the name of Girl Scouts Heart of Michigan and its Federal Tax ID number.
Leader Financial Responsibilities
As a troop leader, you are responsible for all the financial activities of the troop. You are required to keep accurate records, submit reports on time, and maintain the troop checking account.
Do this:
Save receipts for all purchases and reimbursements.
Save all bank statements.
Complete and return the Outstanding Money Report Form along with the signed Permission and Responsibility Forms, and any receipts signed by the caregiver who has not completed payment for product received for delivery.
Complete and submit the Annual Troop Financial Report (including both detailed cash report and latest bank statement) for the time period ranging from June 1 of one year through May 31 of the following year by July 15th.
Troop leaders will be notified by email if their troop records have been selected for random audit and are required to submit any requested documentation within the timeframe specified in the letter.
Girl Scouts may not:
Write checks out to “cash” or endorse checks made payable to yourself or write a check for more than the amount of the purchase.
Allow caregivers to be late with payments for the Product Programs. Should a caregiver owe money for product program, contact our help desk for assistance at 800-497-2688.
Pay for a family’s money owed for Product Program out of troop funds. Follow the steps above and complete the Outstanding Money Report Form.
Use your own personal money to pay for troop activities.
EVER use troop funds for personal expenses.
EVER borrow funds from the troop for any reason.
Additional Money-Earning Project Guidelines
Troop Additional Money-Earning Project Guidelines
Money-Earning refers to activities that troops and girls complete to earn money to support their Girl Scout program goals.
Council Policy that must be followed
Girl Scout troops/groups may NOT earn money with product demonstration parties, raffles, drawings, games of chance, the direct solicitation of cash, the sale or endorsement of commercial products, or participating in the sale of alcohol in any manner.
Girls working on Bronze, Silver, or Gold Award need to refer to Bronze, Silver or Gold Award guidelines for policies for money earning activities and fundraising.
Do This:
Troops must participate in Girl Scouts Heart of Michigan Treats and Reads and Cookie Product Programs. Product Programs is the troop’s primary money-earning activity. Money Earning Activities may not be held during initial sales period of either product program. Initial sales period is defined as launch of online store to initial submission date.
Treats and Reads participation is defined as at least $500 in troop sales through girls’ online stores, order cards, and nut huts. Cookie participation is defined as the troop having at least 500 packages sold through girls’ online stores, order card, and cookie booths.
Submit a Money Earning Application .
You must submit the application at least four weeks prior to the planned money earning activity. Do not invest the troop’s money in your project before it is approved.
Obtain written approval from Girl Scouts Heart of Michigan before any troop money-earning project or event.
Group money-earning activities need to be suited to the ages and abilities of the girls and consistent with the principles of the Girl Scout Leadership Experience.
Expenses and income acquired through group money-earning projects must be reported and accounted for by the troop in the required annual Troop Financial Report.
Money earned is for Girl Scout activities and is not to be retained by individuals.
A troop finance report must be on file and no older than 12 months, for a troop to be granted permission for money-earnings-activities.
Develop specific goals for any additional money-earning projects.
Involve girls in the planning and execution of the project.
Be aware of and solve any safety issues that might occur.
Create a budget to determine income, expenses, and net gain from your project.
Girl Scouts may not:
Girl Scout Daisy Troops are not able to hold money earning activities outside of GSHOM Product Programs.
Girl Scout Juliettes are not able to hold money earning activities outside of GSHOM Product Programs.
Troop may not hold money-earning activities without GSHOM approval.
Girl Scouts may not use games of chance to earn money. Examples of games of chance include raffles, contests, bingo, etc.
Girl Scout may not host, hold, or partner with a vendor to host product demonstration parties where the use of the Girl Scout trademark increases revenue for another business, such as in-home product parties.
The Girl Scout Blue Book of Basic Documents forbids Troops from the direct solicitation of cash. (Girls can collect partial payment toward a purchase of Girl Scouts council-approved Product Program donation programs such a Hometown Heroes.)
Troops may not have donation boxes at cookie booths or any other location to raise money for the troop.
Troops may not earn money by accepting “donations” from organizations or companies that would profit from child labor replacing staff or organization members working at an organization or company event.
Troop may not sell or endorse commercial products. A commercial product is any product sold at a retail location. Since 1939, girls and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.
Sample Money-Earning Activities
Garage sales
Yard work for hire
Yard cleaning dog waste
Bake sales
Metal recycling
Can recycling
Craft sales that girls make (examples: body scrubs, dog treats, decorated gift baskets)
Car wash
Decorated wreath sales
Babysitting, gift wrapping, dog walking
Food – Pancake breakfast, Spaghetti dinner, Mermaid Party, Unicorn Party
Flocking – Flamingos, Birthdays, Holidays
Specialty classes teaching skills – Cooking, outdoor skills, sports skills.
Projects that will not be approved:
Working for a company or organization for a donation
Troops may not sell or endorse commercial products. A commercial product is any product sold at a retail location. Since 1939, girls and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products. Examples include:
Selling water, pop, or other prepackaged ready to cook or eat food or beverage.
Selling products direct from retailer to another customer – like reselling candles for a profit.
Product demonstration parties where revenue for another business, such as in-home product parties. Examples: Mary Kay, Pampered Chef, Amway, Tupperware, nails, jewelry, etc.
Additional Guidelines
Keep these specific guidelines—some of which are required by the Internal Revenue Service—in mind to ensure that sales are conducted with legal and financial integrity.
All rewards earned by Girl Scouts through the product program activities must support Girl Scout program experiences (such as camp, travel, and program events, but not scholarships or financial credits toward outside organizations).
Rewards are based on sales ranges set by councils and may not be based on a dollar-per-dollar calculation.
Troops should participate in council product programs as their primary money-earning activity; any group money earning shouldn’t compete with the Girl Scout Cookie Program or the Treats and Reads Program.
Obtain written approval from your council before a group money-earning event; most councils ask that you submit a request for approval.
Girl Scouts discourages the use of games of chance. Any activity which could be considered a game of chance (raffles, contests, bingo) must be approved by the local Girl Scout council and be conducted in compliance with all local and state laws.
Girl Scouts Blue Book of Basic Documents policy forbids Girl Scouts from the direct solicitation of cash. Girl Scouts can collect partial payment toward the purchase of a package of Girl Scout Cookies and other Girl Scout–authorized products through participation in council-approved product program donation programs.
Girl Scouts forbids product demonstration parties where the use of the Girl Scout trademark increases revenue for another business, such as in-home product parties. Any business using the Girl Scout trademark or other Girl Scout intellectual property must seek authorization from GSUSA.
Group money-earning activities need to be suited to the ages and abilities of the participants and be consistent with the principles of the Girl Scout Leadership Experience.
Money earned is for Girl Scout activities and is not to be retained by individuals. Girl Scouts can, however, be awarded incentives and/or may earn credits from their Girl Scout product programs. Funds acquired through group money-earning projects must be reported and accounted for by the group according to council procedures.
Raising money in times of national or international emergency. Per Girl Scouts Blue Book of Basic Documents policy, the National CEO in consultation with the National Board Chair may give permission to raise money in times of a major national or international emergency with prior written notice to the National Board. Councils will be notified of this action in writing and troops should consult with their council for appropriate guidelines. Councils may designate an outside organization to receive donations.
The Girl Scout Cookie Program and Treats and Reads Program are designed to unleash the entrepreneurial potential in Girl Scouts. From there, your troop may decide to earn additional funds on its own.
Help Your Troop Reach Its Financial Goals
We get it—there’s something exciting about opening that first case of Girl Scout Cookies and Girl Scout Peanut Butter Bears. However, before your girls take part in all the Cookie Program and Treats and Reads Program fun, it’s important they have a clear plan and purpose for their Product Program activities. As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps for your troop:
Set goals for money-earning activities. What does the group hope to accomplish through this activity? In addition to earning money, what skills do they hope to build? What leadership opportunities present themselves? Remember to bring the 5 Skills of the Product Program into your conversations:
Goal Setting
Decision Making
Money Management
People Skills
Business Ethics
Create a budget. Use a budget worksheet that includes both expenses (the cost of supplies, admission to events, travel, and so on) and available income (the group’s account balance, projected cookie proceeds, and so on).
Determine how much the group needs to earn. Subtract expenses from available income to determine how much money your group needs to earn.
Make a plan. The group can brainstorm and make decisions about its financial plans. Will cookie and other product programs—if approached proactively and energetically—earn enough money to meet the group’s goals? If not, which group money-earning activities might offset the difference? Will more than one group money-earning activity be necessary to achieve the group’s financial goals? In this planning stage, engage them through the Girl Scout processes (girl-led, learning by doing, and cooperative learning) and consider the value of any potential activity. Have them weigh feasibility, implementation, and safety factors.
Write it out. Once the group has decided on its financial plan, describe it in writing. If the plan involves a group money-earning activity, fill out an application for approval from your council and submit it along with the budget worksheet your troop created.
Remember: It’s great for Girl Scouts to have opportunities like the Girl Scout Product Programs to earn funds that help them fulfill their goals. As a volunteer, try to help them balance the money earning they do with opportunities to enjoy other activities that have less emphasis on earning and spending money. Take Action projects, for example, may not always require them to spend a lot of money!
Do This:
Ensure all participation is voluntary.
Obtain written permission of each girl’s parent/guardian/caregiver.
Make sure girls know why the money is needed and can explain it to others.
Plan projects so that additional money earning will be used only to raise what troop needs to support a specific Girl Scout Program activity or experience.
Observe local ordinances related to involvement of children in money-earning activities as well as health and safety laws.
Be vigilant in protecting the personal safety of each girl.
Make arrangements for safeguarding the money.
Girl Scouts may not:
Do additional money earning projects during the Cookie Program or Treat and Reads Program between the first day of either sale and the initial order delivery of either sale.
Financial Management and Product Program Abilities by Grade Level
As with other Girl Scout activities, Girl Scouts build their financial and sales savvy as they get older. Each individual will be different, but here you’ll find some examples of the abilities and opportunities for the progression of Girl Scouts at each grade level.
Girl Scout Daisies |
The group volunteer handles money, keeps financial records, and does all group budgeting.
Parents/caregivers may decide they will contribute to the cost of activities.
Daisies can participate in Girl Scout Cookie Program activities and other council-sponsored product programs.
Daisies are always paired with a volunteer when selling anything. They do the asking and deliver the product, but volunteers handle the money and keep them safe.
Daisies should be given the opportunity to practice identifying money and counting back change with an adult during each transaction.
Girl Scout Brownies |
The group volunteer handles money, keeps financial records, and shares some of the group budgeting responsibilities.
Brownies discuss the cost of activities (supplies, fees, transportation, rentals, and so on) with guidance from their volunteer(s).
Brownies set goals for and participate in council-sponsored product programs.
Brownies may decide to pay dues to contribute to the cost of activities.
Girl Scout Juniors |
The group volunteer retains overall responsibility for long-term budgeting and record keeping but shares or delegates all other financial responsibilities.
Juniors set goals for and participate in council-sponsored product programs.
Juniors decide on group dues, if any. Dues are collected by them and recorded by a group treasurer selected by the troop.
Juniors budget for the short-term needs of the group based on their plans and income from the group dues.
Juniors budget for more long-term activities, such as overnight trips, group camping, and special events.
Juniors budget for Take Action projects including the Girl Scout Bronze Award if they are pursuing it.
Girl Scout Cadettes, Seniors, and Ambassadors |
Cadettes, Seniors, and Ambassadors estimate costs based on plans.
They determine the amount of group dues, if any, and the scope of money-earning projects.
Set goals for and participate in council-sponsored product programs.
Carry out budgeting, planning, and group money-earning programs.
Budget for extended travel, Take Action projects, and leadership projects including the Girl Scout Silver or Girl Scout Gold Awards, if they are pursuing them.
May be involved in seeking donations for Take Action projects with council approval.
Keep their own financial records and give reports to parents and group volunteers.
Working with Sponsors and Other Organizations
Troop Sponsorship
Troop sponsorship is a voluntary agreement between a Girl Scout troop and one local entity such as a local business, school, place of worship, community group, or person. Sponsorship is open to supporters whose aims and objectives are compatible with the Girl Scout Promise and Law. The primary purpose of securing a sponsor is to gain support for the Girl Scout program within the community. A troop may only have one sponsor per membership year.
Before working with a sponsor, consult Girls Scouts Heart of Michigan staff, who can give you guidance on the availability of sponsors, recruiting guidelines, and any council policies or practices that must be followed. Girl Scouts Heart of Michigan may already have relationships with certain organizations or may know of some reasons not to collaborate with certain organizations.
Girls working on Bronze, Silver, or Gold Award need to refer to Bronze, Silver or Gold Award guidelines for policies for money earning activities and fundraising.
Local sponsors can help councils power innovative programs for Girl Scouts. Community organizations, businesses, religious organizations, and individuals may be sponsors and may provide group meeting places, volunteer their time, offer in-kind donations, provide activity materials, or loan equipment. Encourage your Girl Scouts to celebrate a sponsor’s contribution to the troop by sending thank-you cards, inviting the sponsor to a meeting or ceremony, or working together on a Take Action project.
What a Girl Scout Troop may do for the sponsor
Keep the sponsor informed of Girl Scout activities and needs.
Perform one or more service projects for the sponsor.
Recognize and publicize the sponsor’s contributions to the troop.
A certificate is available for the troop to customize and present to the sponsor in appreciation of their support.
Nominate the sponsor for a Friend of Girl Scouting award.
Encourage your girls to celebrate a sponsor’s contribution to the troop by sending thank-you cards, inviting the sponsor to a meeting or ceremony, or working together on a Take-Action project.
What the sponsor may do for the troop
Provide appropriate meeting space.
Consult and/or assist troops with program activities.
Volunteer their time
Help troops find necessary adult leadership.
Provide resources for troop activities and events including supplies, equipment, or in-kind materials.
Provide or suggest service project opportunities for the troop.
When collaborating with any other organization, keep these additional guidelines in mind:
Avoid fundraising for other organizations. Girl Scouts are not allowed to solicit money on behalf of another organization when identifying themselves as Girl Scouts by wearing a uniform, a sash or vest, official pins, and so on. This includes participating in a walkathon or telethon while in uniform. However, you and your group can support another organization through Take Action projects. Girl Scouts as individuals are able to participate in whatever events they choose as long as they are not wearing anything that officially identifies them as Girl Scouts.
Steer clear of political fundraisers. When in an official Girl Scout capacity or in any way identifying yourselves as Girl Scouts, your group may not participate, directly or indirectly, in any political campaign or work on behalf of or in opposition to a candidate for public office. Letter-writing campaigns are not allowed, nor is participating in a political rally, circulating a petition, or carrying a political banner.
Be respectful when collaborating with religious organizations. Girl Scout groups must respect the opinions and practices of religious partners, but no one should be required to take part in any religious observance or practice of the sponsoring group.
Avoid selling or endorsing commercial products. A commercial product is any product sold at a retail location. Since 1939, Girl Scouts and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.
Project Sponsorship
Girls working on Bronze, Silver, or Gold Award need to refer to Bronze, Silver or Gold Award guidelines for policies for money earning activities and fundraising.
Projects may include: the “Take Action” segment of an age-level Journey; high-adventure experiences requiring special instruction and equipment; trips; environmental impact projects; etc. A project that is planned by girls in partnership with adults that furthers the Girl Scout Leadership Experience of the girls involved. The primary purpose of project sponsorship is to secure the commitment and involvement of a community entity in a joint venture that will provide greater opportunities for girls to develop skills in their area of interest.
Before working with a sponsor, consult Girls Scouts Heart of Michigan staff, who can give you guidance on the availability of sponsors, recruiting guidelines, and any council policies or practices that must be followed. Girl Scouts Heart of Michigan may already have relationships with certain organizations or may know of some reasons not to collaborate with certain organizations.
What a Girl Scout Troop may do for the project sponsor
Keep the sponsor informed of Girl Scout project.
Recognize and publicize the sponsor’s contributions to the project.
Nominate the sponsor for a Friend of Girl Scouting award.
Encourage your girls to celebrate a project sponsor’s contribution to the troop by sending thank-you cards, or inviting the sponsor to a meeting or ceremony.
What the sponsor may do for the Girl Scout troop project
Provide appropriate meeting space.
Consult and/or assist troops with project activities.
Volunteer their time
Help troops find necessary adult leadership.
Provide resources for troop projects and events including supplies, equipment, or in-kind materials.
Donations to Troops/Groups/Service Units
GSHOM Council Policy that must be followed
Girl Scout troops and Service Units may not solicit funds from Foundations, United Ways, Civic Groups, Businesses, or Organizations or individuals that require 501(c)(3) documentation.
Girl Scout Troops and Service Units cannot solicit cash donations.
Fundraising refers to activities that adults solicit supplies or money to support their Girl Scout program goals.
Girls working on Bronze, Silver, or Gold Award need to refer to Bronze, Silver or Gold Award guidelines for policies for money earning activities and fundraising.
Employee matching gifts
Many companies provide charitable contributions to non-profit organizations where employees volunteer their time. Guidelines vary by company. Corporate volunteer rewards contributions are acknowledged, accepted, and utilized by Girl Scouts Heart of Michigan as the incorporated 501(c)(3) organization. Money from employee matching gifts for volunteering will not be received by troops or service units.
Do this:
Report all donations from donors who do not require 501(c)(3) documentation on your Troop Finance Report.
GSHOM Council Policy that must be followed
Grants and United Way requests for funds are not allowed by troops, groups, Service Units, adult volunteers and girls. * Exceptions may be made for Senior and Ambassador girls who are approved by Girl Scouts Heart of Michigan for a specific grant for a Gold Award project.
Products, services, or gift items may not be solicited for the purpose of generating income for a troop/group or Service Unit. Donations to support troop or service unit activities should be requested from small, local, and independently-owned community businesses. Large, multi-unit companies, groups, and organizations or their local branches may not be solicited. Mass solicitation is not allowed. Acceptance of contributions is not allowed where the council tax ID number, IRS determination letter, or letterhead request is required. Girls may not engage in the direct solicitation of goods or services.
Do this:
Only request donations of products, services, or gift items from small, local and independently-owned community businesses where the council tax ID number, IRS determination letter, or letterhead request is not required.
Girl Scouts may not:
Sell donated items to create income for projects, troops, or service units.
Request donations including gift cards or items, from large multi-unit companies, groups and organizations or their local branches may not be solicited.
Example: Kroger, Walmart, Tractor Supplies, MSUFCU, Bank of Ann Arbor, Tri Star Bank, Comerica Bank.
GSHOM Council Policy that must be followed
Girl Scouts Heart of Michigan is the only authorized entity to receive contributions, regardless of value, form or designated use that requires a 501(c) (3) number. Girl Scouts Heart of Michigan is a tax-exempt entity, incorporated in the state and designated as a 501(c) (3) organization and operates in compliance with the State of Michigan’s License to Solicit Charitable Contributions. Troops/groups and Service Units are sub-units of Girl Scouts Heart of Michigan and do not have 501(c) (3) status. Gifts made directly to troops/groups or Service Units are not tax deductible.
Do this:
Notify all donors that any donations towards a troop or service unit are not tax deductible.
Girl Scouts may not:
Claim sales tax exemption for retail troop purchases.
GSHOM Council Policy that must be followed
Solicitation of Gifts
“Adult members in their Girl Scout capacities may not solicit financial contributions for purposes other than Girl Scouting. Adults may engage in combined fundraising efforts authorized by the Girl Scout council and in which the local council is a beneficiary. Girl members may not engage in any direct solicitation for money except for Girl Scout Seniors or Ambassadors, who may solicit philanthropic donations to their councils of cash or in-kind goods for Girl Scout Gold Award projects, provided they have secured prior written permission form their council’s Chief Executive Officer, Chief Development Officer, or their designee. In addition, girls must abide by their own council’s policies and procedures with regard to this matter. The National CEO in consultation with the National Board Chair may give permission to raise money in times of a major national or international emergency, with prior written notice to the National Board. Councils will be notified of this action in writing.“ GSUSA Policy from the Blue Book of Basic Documents 2020, Solicitation of Contributions, page 21.
Do this:
Contact the Fund Development Department if you as an adult member would like to assist in the solicitation of cash or gifts-in-kind for the benefit of Girl Scouts Heart of Michigan.
Girl Scouts may not:
Solicit or accept donations on behalf of Girl Scouts Heart of Michigan Council without the approval of Girl Scouts Heart of Michigan.
GSHOM Council Policy that must be followed
Solicitation of Contributions by girl members for approved Girl Scout Gold Award Projects.
Girl members who are Girl Scout Seniors or Girl Scout Ambassadors may engage in direct solicitation of philanthropic donations to Girl Scouts Heart of Michigan of cash or in-kind goods for exclusive use on Girl Scout Gold Award projects, provided they have secured prior written permission from the Chief Executive Officer, Chief Fund Development Officer, or their designee. Girls must abide by Girl Scout Heart of Michigan policies and procedures with regard to all funding of Gold Award projects for any Gold Award project to be approved as complete.
Do this:
Girls must submit a Girl Scout Gold Award proposal through the GSUSA Go Gold site to begin the process of earning the Girl Scout Gold Award.
Girl Scouts may not:
Solicit donations for a Girl Scout Gold Award project until approved by the GSHOM Chief Executive Officer, Chief Fund Development Officer, or their designee.
Disbanding Troops and Unused Troop Funds
Do This:
When a troop disbands, a Disbanded Troop Checklist must be completed by the Troop Leader. Troop funds may only be used by girls currently registered in the troop. For girls transferring to another troop, a proportional amount of troop funds must be transferred to the girl’s new troop. (Balance divided by number girls registered in troop. Verify all outstanding checks have cleared the troop bank account.
Close the troop bank account.
All remaining troop funds must be submitted to the Girl Scouts Heart of Michigan. This money will be prorated and available on request for girls who decide to re-register and join another troop or become a Juliette within 2 years after the troop has deposited the remaining troop funds.
Complete the Annual Troop Finance Report and complete the Disbanded Troop Checklist.
Closing the Troop Account
When closing a troop account, be sure all checks and other debits have cleared the account before you close it. Remember, you may have to close the account in person. Turn remaining funds over to a council staff member.
Girl Scouts may not:
Distribute or give away troop funds in any form including cash, checks, gifts, scholarships, or donations, to outside groups or organizations, donations to girls or other troops or service units.
Split up troop funds among the girls in any form.
Collections
GSHOM Policy that must be followed
Girl Scouts Heart of Michigan Council will pursue collection of all delinquent accounts, non-collectible checks, and mis-appropriated Girl Scout funds owed to Girl Scouts Heart of Michigan and/or its sub-units to the fullest extent of the law.
Any Girl Scouts Heart of Michigan operational volunteer who has outstanding debts to Girl Scouts Heart of Michigan and/or its sub-units for products or services rendered, non-collectible checks, or has embezzled or misappropriated Girl Scout funds which require external collection procedures will be permanently released of all volunteer responsibilities.
Any Girl Scouts Heart of Michigan operational volunteer who writes a check from their troop/group or Service Unit account that is returned for any reason is personally responsible for all fees and charges associated with that check. This includes debit card transactions.
Troop/group or Service Unit funds cannot be used to satisfy the fees or charges. An operational volunteer may be removed from the troop/group or Service Unit account for writing insufficient funds checks. Other action may also be taken in regard to the volunteer’s appointed position.
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