Master Gardener Program Manual

Generating revenue for local and statewide WSU Master Gardener programs can be done in a variety of ways. However, there are specific rules and laws that govern how funds can be deposited and disbursed. This chapter explains what WSU Master Gardener program coordinators, volunteers and foundation representatives need to know to ensure federal and state regulations are followed.

Examples of How to Generate Revenue

• Plant Sales, raffles, or auctions;
• Fees for service such as classes, workshops, and tours;
• Sales of books, publications, and program-related products, such as compost bins at events;
• Gifts and donations to the state or local program; and
• Gifts and donations to WSU, state, or local foundations.

If your county chooses to deposit funds in a WSU account, the first three bulleted examples above require a workshop, service center, or a 17A development account. The fourth bulleted example requires a 17A development account. Please contact your WSU county director or unit administrative manager for assistance or clarification on which account to use. Gifts to an association or foundation are discussed below.

Rules and Regulations Related to Fundraising

WSU Master Gardeners may raise money for program support, and that money may be handled through WSU Foundation accounts or through separate Master Gardener Foundations or Associations.

• The WSU Foundation is an agent of WSU that promotes, accepts, and manages all private gifts and private grants made to WSU. Overseen by a board of trustees and through services provided by the University, the foundation manages all gifts in accordance with the donor’s wishes, within applicable state laws. Every county with a WSU Master Gardener Program has an account at the WSU Foundation called the [Name of County] Master Gardener Development Fund. These were set up by WSU in the mid-1990s as a means to accept private donations. WSU Master Gardeners may raise money and deposit funds or tax-exempt gifts into their county’s Master Gardener 17A development account. No association or local foundation is necessary to administer these accounts. The county director, in collaboration with the program coordinator, is responsible for the oversight of these funds. Donation/gift checks must be made out to the WSU Foundation and marked for support of the local county Extension Master Gardener Program. The WSU Foundation also manages the Master Gardener Foundation of Washington State (MGFWS) Endowment Fund, established by the Master Gardener Foundation of Washington State in support of its mission to provide advanced education to WSU Master Gardeners.
  

For more information, contact the WSU CAHNRS/Extension Office of Alumni and Friends.

• Master Gardener associations are established to financially support the WSU Master Gardener Program either within a county or statewide. These associations are independent organizations (not part of WSU) that operate under memoranda of agreement (MOA) with Washington State University. Fundraising activities of these associations may include receipt of cash or in-kind donations. Often the donor assumes that these donations are tax-exempt. However, an association must meet specific legal requirements in order to accept tax-exempt gifts. The following is a summary of the different categories of current Master Gardener associations in Washington State. Each has restrictions as to how—or if—it can receive tax-exempt donations.
  • Nonprofit Corporation. This simply means that an association is registered with the Secretary of State as a nonprofit. However, this does NOT allow the association to solicit or receive tax-exempt donations unless one of the following conditions (see items b or c) also exists. If the association accepts tax-exempt donations in a manner other than those listed below (see items b or c), then the association most likely violates federal laws or regulations.
  • Dependent Chapters of the Master Gardener Foundation of Washington State. MGFWS Dependent Chapters are unincorporated county associations who do not have independent 501(c)(3) legal status and therefore do not have authority to accept tax deductible donations. Dependent chapters accept donations using the tax-exempt status of the MGFWS. Counties seeking dependent status must apply, be accepted, and agree to abide by all rules and regulations set forth by the MGFWS and other relative cognizant authorities. Soliciting and accepting tax deductible donations under the sponsorship of the MGFWS is only permitted if the MGFWS’ operating and reporting requirements are followed. Contact the MGFWS president for further information.
  • Independent 501(c)(3) Charitable Organization/Foundation. Any Master Gardener association or foundation that is incorporated as a Washington nonprofit organization and has been designated by the Internal Revenue Service as a 501(c)(3) charitable organization or foundation can receive tax-exempt gifts and deposit these funds into an account held by the association. Checks must be made payable to the association and not to WSU.

A donation check must be made out to the proper entity: it should NOT be made out to WSU, WSU Extension, WSU [county name] County Extension, or any other component of WSU. Checks should be made out to the WSU Foundation only if funds are to be deposited within a WSU Foundation account in the county.

If a Master Gardener association cannot receive a tax-exempt gift because it is not a registered 501(c)(3) organization or a MGFWS Dependent Chapter, the association should immediately inform the donor that their gift is not tax deductible. It is further recommended that the association print this on any receipt issued to a donor. In this case, if the donor wishes to make a tax-deductible donation, the donation must be made through the WSU Foundation or through the Master Gardener Foundation of Washington State (for charter/dependent chapters). All donations should be followed by issuance of a receipt.

Donations must be deposited appropriately. Funds should NEVER be deposited into an account held by an individual or organization other than the county Master Gardener association (assuming that the organization is a registered nonprofit corporation), the Master Gardener Foundation of Washington State, or the WSU Foundation.

A county Master Gardener association may not accept donations unless the association is a registered Washington nonprofit corporation. And, if the gift is to be tax deductible, the gift must be deposited into an account held by a registered 501(c)(3) organization. This can be a county Master Gardener association—if it is appropriately registered as a 501(c)(3)—the Master Gardener Foundation of Washington State (if the local chapter is a charter/dependent chapter of the MGFWS), or the WSU Foundation.

The manner in which donations are solicited is regulated by The Charitable Solicitations Act (RCW 19.09), The Consumer Protection Act (19.86), etc. Associations may want to seek occasional legal advice to ensure compliance.

Master Gardener associations interested in becoming a nonprofit corporation are encouraged to become familiar with the Washington Nonprofit Corporation Act (RCW 24.03) and to seek legal advice from an attorney. The Washington Nonprofit Handbook: How to Form and Maintain a Nonprofit Corporation in Washington State is a useful reference for both new and established nonprofit corporations. A free PDF of the handbook is available for downloading from the Secretary of State website.

Volunteers must earn at least ten hours of continuing education per year to be considered for reapplication. County coordinators have the option of allowing up to ten hours of excess CE to be carried over to meet the following year’s CE requirement, but CE must be reported when earned. Program coordinators must preapprove continuing education and may limit certain categories of continuing education. Continuing education does not count toward a volunteer’s internship; nor does it count toward the annual service hour requirement. The purpose of continuing education is to improve volunteers’ knowledge and skill base for performing work as community educators in horticulture and environmental stewardship.

What Qualifies for Continuing Education?

• Horticultural courses given by WSU, including retaking basic Master Gardener training.
• Webinars, field trips, and workshops sponsored by Extension.
• Classes offered by accredited institutions, including community colleges, technical colleges, and universities.
• Washington State Department of Agriculture approved pesticide classes.
• Classes taught by professional associations such as Washington State Nursery and Landscape Association, Washington Association of Landscape Professionals, International Society of Arboriculture, etc.
• Time spent doing research preparing a Master Gardeners presentation which is then delivered to the community (limit of four times the length of the presentation).
• Time spent doing research for a newspaper or Master Gardener newsletter article which is then published (limit of four hours).
• Other activities, including training on how programs are planned, delivered, or evaluated; presentation skills; meeting facilitation; etc. may qualify. Contact your program coordinator for preapproval before listing them on
  your report.

What Does Not Qualify for Continuing Education?

• Trips and tours not preapproved by the program coordinator.
• Garden craft or photography classes.
• Personal research or reading not related to a Master Gardener project.
• Travel time to and from events.
• Anything outside the State of Washington, unless preapproved by the State Master Gardener Program Leader.

WSU recognizes the Master Gardener Foundation of Washington State as a partner in the delivery of research-based horticultural programs to individuals, communities, and horticultural professionals with the purpose of promoting human well-being, enhancing our environment, and encouraging community stewardship. The Foundation works in cooperation with WSU Extension Master Gardener Program leadership to provide volunteer-based unifying leadership to, and communication among, county and regional WSU Master Gardener programs, foundations, and affiliates to share best practices and to support the Annual State Advanced Education Conference.

Master Gardener Foundations or Associations have been formed in some counties to work in partnership with local WSU Extension Master Gardener programs. Foundations or Associations must be one of the following:

1. Be formally incorporated and recognized by the state of Washington and by the IRS as an independent 501(c)(3) organization; or
2. Be unincorporated and recognized by the MGFWS as a dependent chapter of the MGFWS.

support of statewide advanced education and best practice sharing, local, registered 501(c)(3) associations or foundations are encouraged to become chartered chapters of the MGFWS.

Ultimate responsibility and authority for the WSU Extension Master Gardener Program lies with WSU Extension faculty and staff and with the WSU Master Gardener Program volunteers who have been entrusted to carry out program goals in each county. Master Gardener Foundations and the WSU Extension Master Gardener volunteers who serve their local Associations/Foundations provide much-needed financial support and are vital team players in WSU Extension Master Gardener Program improvement.

The specific roles and responsibilities that each local Master Gardener Foundation or Association has with the WSU Extension Master Gardener Program are described in an MOA between that organization and WSU Extension in each county. WSU Extension faculty and staff manage the MOA process. This guiding document is essential for the clear leadership of WSU Extension Master Gardener volunteers and compliance with state ethics laws. Membership in a Master Gardener Foundation or Association is not required for WSU Master Gardener Program participation.

Title: WSU Master Gardener Volunteer.

Purpose: To provide research-based public education in gardening and environmental stewardship for the protection of Washington’s natural resources and to address critical issues facing Washington residents.

WSU Extension Master Gardeners empower and sustain diverse communities with relevant, unbiased, research-based horticulture and environmental stewardship education.

WSU Master Gardener volunteers make it possible for Extension faculty and staff to reach more people with horticulture programs and home gardening information than would be possible without them.

Trained and certified Master Gardener Volunteers provide educational programs, free advice, and answers to questions on home gardening and landscape maintenance, pest management, composting, and related topics. This is accomplished through formal and informal activities, including plant clinics, telephone, email, and personal contacts, demonstrations, classes, written and online material, school programs, demonstration gardens, public meetings, tours, etc.

Be able to participate fully in the training program provided for WSU Master Gardener volunteers,
which requires computer access and basic computer, internet, and email skills.

• Be willing and able to return a county-specific number of public educational service hours within a predetermined timeframe.
• Be willing to follow the WSU Master Gardener policies and procedures, including online record-keeping requirements, and respond to reasonable requests for volunteer services.
• Be willing to abide by WSU Extension’s Pest Management Recommendation Agreement, giving clients a range of possible options, including cultural, mechanical, biological, and chemical controls.
• Be able to communicate effectively with the public by telephone, email, personal contact, group contact, or through written language.
• Have knowledge of and experience or skills in basic gardening or other horticulture-related areas.
• Be able to work with adults and youth and be willing to share home gardening information with others.

The local Extension staff in charge of a county’s WSU Master Gardener Program oversees and
coordinates the activities of Master Gardener volunteers.