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Baloo's Bugle


April 2005 Cub Scout Roundtable Issue

Volume 11, Issue 9
May 2005 Theme

Theme: Pet Pals
Webelos: Sportsman & Outdoorsman
  Tiger Cub



I ran this last one last month but because USScouts.org was not fully up, I thought I would run it again  CD

Cub Scout Achievement, Elective, Rank, and Academics and Sports Trackers


A lot of websites carry the Excel based trackers she developed but have old and outdated versions. So Roxanne developed her own web page that will always carry the most recent versions (with all known bugs fixed and many enhancements recommended by users).

She recently revised the Cub Scout spreadsheets to –

ü     Include the Outdoor Activity Award that was launched in August 2004!

ü     Make them easier to work with in OpenOffice.

ü     Track Tiger beads and handle up to 15 tigers.

Please direct your den leaders or advancement chairs to the website for the most recent versions of the trackers. (feel free to add a link to your pack's website if that is helpful!)


Thank you Roxanne!! CD

PS – She, also, has Girl Scout and Boy Scout Trackers!!!

Keeping the Doors Open:

Pack Fundraisers and Finance

Santa Clara County Council

Unit Money-Earning Project Guidelines

The unit leadership in chartered organizations may participate in approved fund-raising projects, provided the Rules and Regulations and guidelines of the Boy Scouts of America are followed to ensure the quality of the product or service, to ensure the safety of all participants, and to avoid the commercialization of the Boy Scouts of America. Every unit conducting such an activity must submit a Unit Money-Earning Application, No.34427, for advance approval by the chartered organization and the local council at least thirty days before the activity.

Whenever your unit is planning a money-earning project, the following checklist can serve as your guide.  If you can answer yes to each of the following questions, it is likely that your project will be approved.

1.     Has your unit committee and chartered organization approved your project, including the dates and the methods?
There should be a real need for earning money based on your unit's program. We should not engage in special money-earning projects merely because someone has offered us an attractive plan. It's important to remember that individual youth members are also expected to earn their own way. The need should be over and above normal budget items covered by dues.

2.     Does your plan and corresponding dates avoid competition with money-raising efforts and policies of other units, your chartered organization, your local council, and the United Way?
Check with your chartered organization representative to make certain that your chartered organization agrees on the dates. The chartered organization representative can also clear the other dates by calling the council service center.

3.     Does your plan comply with local ordinances; is it free from any association with gambling; and is it consistent with the ideals and purposes of the Boy Scouts of America Money-raising projects that include the sale of raffle tickets are in violation of this policy.
This includes any activity where value is not guaranteed by purchasing a ticket.  (For example, cake raffles would no be allowed, but cake auctions are okay.)  This question can be answered only in terms of specific proposals. If there is any question of its suitability, drop the project and find a better one for your unit.

4.     If a commercial product is to be sold, will it be sold on its own merits and without reference to the needs of Scouting, either directly (during sales presentation) or indirectly?
Teaching youth members to become self-reliant and to earn their own way is an important part of training our youth members.  The official uniform is intended to be worn primarily for use in connection with Scouting activities. However, the executive board of the local council may authorize wearing the uniform in connection with council-sponsored product sales programs.

5.     If tickets are sold for a function other than a Scouting event, will they be sold by your youth members as individuals without depending on the goodwill of Scouting to make this sale possible?
Youth members in uniform in the name of Scouting may sell tickets for such things as pack shows, troop suppers, circuses, expositions, and similar Scouting events.

6.     Even when sales are confined to parents and friends, will buyers get their money's worth from any product they purchase, function they attend, or services they receive from your unit?
Here again is the principle of value received - a sale standing on its own merit - so that the recipients are not in any way subsidizing either Scouting or the member. Youth members must learn to pay their own way and to honestly earn the money to do it. You cannot permit anyone to use the good name of Scouting to sell a product.

7.     If a project is planned for a particular area, do you respect the right of other Scouting units in the same neighborhood?
It's a courtesy to check with neighboring units or the local council service center to coordinate the time of your project and to see that your aren't covering their territory.  Your unit commissioner or service team member can help you with this.

8.     Is it reasonably certain that people who need work or business will not lose it as a result of your unit's plan.
Your unit should neither sell nor offer services that will damage someone's livelihood. If possible, check with the people who could be affected.

9.     Will your plan protect the name and goodwill of the Boy Scouts of America and prevent it from being capitalized on by promoters of shows, benefits, or sales campaigns?
Because of Scouting's good reputation, customers rarely question the quality or price of a product. Unchecked, the network of Scouting units could become a beehive of commercial interest to the neglect of character building and citizenship training.

10.   If any contracts are to be signed by your unit, will they be signed by an individual without reference to the Boy Scouts of America, and in no way appear to bind the local council, the Boy Scouts of America, or the chartered organization to any agreement of financial responsibility?
Before any person in your unit signs a contract, he or she must make sure the venture is legitimate and worthy. If a contract is signed, he or she is personally responsible. A contract cannot be signed on behalf of the local council or the Boy Scouts of America, nor may an individual bind the chartered organization without its written authorization. If you are not sure, check with your local council service center for help.

Current Policies of the Boy Scouts of America


Bylaws of the Boy Scouts of America, Article XI, Section 1, Clause 2:
Contributions shall be solicited in the name of the Boy Scouts of America only through or by the authority of the Corporation, and shall be limited to the National Council or chartered local councils, in accordance with these Bylaws and Rules and Regulations of the Corporation. Youth members shall not be permitted to serve as solicitors of money for chartered organization units, for the local council, or in support of other organizations. Adult members and youth members shall not be permitted to serve as solicitors of money in support of personal or unit participation in local, national or international events. Youth members, however, are permitted to secure sponsors for council or district activities approved by the executive board.  These approved activities may result in financial support for the local council in accordance with the Bylaws and Rules and Regulations of the Corporation.

Use of the Uniform

Rules and Regulations of the Boy Scouts of America, Article X, Section 4, Clause 6:
The official uniforms are intended primarily for use in connection with Scouting activities as defined by the national Executive Board and their use may be approved by local council executive board for council events or activities under conditions consistent with the Rules and Regulations of the Boy Scouts of America.


Rules and Regulations of the Boy Scouts of America, Article XI, Section 1, Clause 1:

Gambling. Any fund-raising project designated to benefit chartered organization units, districts, local council, or on a national basis which involves games of chance, lotteries, sale of raffle tickets, bingo, or could be construed as a gambling activity, is not permitted.

Unit Money-Earning Projects

Rules and Regulations of the Boy Scouts of America, article IX, section 2, clause 3:
Units may conduct money-earning projects only when the projects have been approved by the chartered organization and the local council and are consistent with the principles set forth in these Rules and Regulations.

Tax-Exempt Status Of Units and Contributions To Units

The basic issues regarding the tax-exempt status of Cub Scout Packs, Boy Scout Troops, Explorer units, and even Tiger Cub or Cub Scout Dens are addressed in the basic concept of the charter process employed by the Boy Scouts of America reduced to the simplest terms as follows:

1.     The local council recommends that specific organizations receive a charter from the national office based on specific requirements and guidelines.

2.     These organizations vary from schools, religious organizations, civic clubs, neighborhood groups, business, industry, and others; each with a different tax status. While some may be tax exempt under IRS Code section 501 (c)(3), others may not be tax-exempt.

Important: The tax-exempt status of the chartered organization determines the tax-exempt status of their units -- pack, troop, post, etc.  The national office (National Council) maintains the group exemption status for the local incorporated Boy Scout councils and the local council trust funds conforming to the Model Form Trust Agreement.

Annually, the employer identification numbers of the local council and local council trust funds are forwarded to the Internal Revenue Service in order to maintain the group exemption status of these designated subordinates receiving a charter from the national office.

The chartered organizations with tax-exempt status maintain their status independently from the National Council and local council.  Their units' tax-exempt status will be consistent with the tax exempt status of the chartered organization.

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