The IRS Federal Law, effective December 31, 1993, includes charitable contributions substantiation and disclosure requirement for public charities and donors. Individual taxpayers will be required to have written confirmation from the recipient organization for any single gift of $250 or more, in order to claim the contribution as a deduction from federal income taxes.

The intent of the law is to insure that nothing of value has been given in return for a charitable donation.

Payroll Deductions

  • This requirement does not apply to cumulative payroll deductions which total $250 or more at the end of the year. As long as each incremental deduction is less than $250 per pay period, no substantiation is necessary.

Cash Contribution

  • All single cash contributions of $250 or more will require written confirmation from the charity receiving the contribution.

Agencies that participate in the SECC are required to apply annually. The SECC Steering Committee reviews each application to make sure that participating agencies meet the criteria established by Executive Order 53. It is especially important that agencies listed in the SECC agency guide provide services in Delaware. If your favorite agency is not part of the State Employees' Charitable Campaign, encourage the agency to apply for the next year's campaign. Applications will be available next spring. Call the SECC Coordinator at 302-739-4195 for further details.

Each spring the SECC Steering Committee advertises the upcoming campaign, accepts and reviews applications, and determines eligibility based on guidelines in Executive Order 53.

Following procedures outlined in Executive Order 53, all organizations previously accepted for participation in the campaign were invited to bid to provide administration of the campaign. United Way of Delaware was selected by the Committee to administer the campaign. Their responsibilities include designing and printing brochures, posters and pledge cards; producing and providing copies of a campaign video; providing staff support for distributing materials; training employee chairpersons; handling problems; collection and disbursement of contributions; and data processing.

United Way of Delaware has bid for and has been awarded the role of Campaign Administrator since SECC's inception in 1991. In that role, United Way provides staff support for campaign management and reporting, materials production, pledge processing, and funds distribution.

The responsibility for obtaining the charitable contributions substantiation lies with the donor who must request it from the charity. The exact specifications has not yet been spelled out by the Treasury Department. Any donors, giving a cash contribution of $250 or more, should keep their copy of the pledge card.

A Steering Committee of seven State employees is appointed by the Governor. The Committee develops all policies and procedures necessary to implement Executive Order 53, approves organizations for participation, selects an administrator for the campaign, recruits employee chairpersons for each department, reviews materials and oversees the management of the campaign.

The State Employees' Charitable Campaign (SECC) was created in 1991. The purpose of Executive Order 53 is to govern charitable campaigns and the solicitation of state employees. In accordance with Executive Order 53, the only time state employees will be solicited is during the campaign each year which officially runs from mid-September through the end of October. Executive Order 53 allows state employees to carry on their tradition of charitable giving with minimal interruptions to the productivity of state departments and agencies.

Yes, casual seasonal employees may donate by check, cash, or payroll deduction.