You are leaving girlscouts.org for a website opened by an external party. You will be subjected to the privacy and security policies of the website
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.
To Whom Does Troop Money Belong? 
Money earned by or donated to the troop becomes the property of the troop. It does not belong to individual girls, volunteers, or parents/guardians. Troop money should be used to equally benefit every member of the troop including troop leaders, not individuals. Keeping records to show how much each girl or family earns is not appropriate. Girls should be taught that they all must do their best to help the troop earn enough money to do what they want to do. Girls also need to learn that some activities may not be within the means of the troop’s budget. Money earning is an important part of the Girl Scout Leadership Experience and the primary tool for funding troop activities and trips. Asking families for money for payment for activities is never appropriate as a first step or routine practice. No family should be made uncomfortable due to financial circumstances and no girls may be excluded from participation because of their family’s inability to contribute.
Monitoring Troop Finances
Troop Dues should not exceed $5 per meeting. Dues may be paid at each meeting or collected monthly or quarterly based on what is best for each family. Money management is an important skill learned by girls. Paying dues at each meeting exercises this skill and therefore is the preferred method. Leaders and parents discuss and determine the amount at a parent meeting. Dues are deposited into the troop bank account. Remember that once monies are collected from dues or donations they belong to the troop and not individual members.
Budgeting is an important part of financial literacy for girls; therefore a troop should PLAN ACTIVITIES BASED ON ACHIVEABLE FINANCIAL GOALS AND ONLY SCHEDULE ACTIVITIES WHEN THEY HAVE ENOUGH MONEY TO PAY FOR THEM. When budgeting for activities and trips, troops should budget for any troop leaders and adults needed to maintain girl-adult ratios. Leaders should not advance payment from personal funds for troop supplies or activities while waiting for dues or money earning activities to be complete.
Carrying Over Money to the Next Program Year
At the end of the year, troops should carry forward only enough money to cover materials and activities planned for early fall ($75). Monies earned during the year should be spent for the benefit of the girls currently in the troop. Please speak to a council Membership Specialist if you plan to carry forward a large balance for a future planned activity.
End of the program year Financial Reporting
All troops need to hand in the Report Annual Report of Troop Funds and ACH Authorization Form. All service units need to hand in an Annual Report of Service Unit Funds and ACH Authorization form.
Both forms are found on the council Forms and Documents page
Corporate Resolution for Troop Accounts
The Board of Directors of Girl Scouts of Central and Western Massachusetts, Inc. resolve that all troop accounts must list at least three signers [volunteers*] and that all checks must have two signatures. The Board further resolves that the use of ATM/Debit cards for Girl Scout accounts is allowed for up to two (2) cards. Up to two (2) ATM/debit cards per account may be used in conjunction with online banking. Each card issued may be used only by the person the card was issued to. The primary reasons for requiring two signatures are:
- To minimize risk of the misappropriation and misuse of funds, which, is addition to an actual financial risk, also represents a risk to the reputations of volunteers, GSCWM and Girl Scouts as a whole.
- To allow the council to have a system to identify troop/group account discrepancies.
- To allow the council to assist disbanded troops/groups in properly closing accounts appropriately to ensure that Girl Scout funds are not lost.
Whenever possible an appointed member of the service unit serves as the third signer.
In order to provide adequate oversight of troop funds assign duties as follows:
- Signatory receiving the statements will not have physical possession of the checkbook. This person will review the statement promptly and then pass it to the signatory responsible for the checkbook.
- Signatory responsibility for the checkbook will review the statement for accuracy.
- All signatories will be given the opportunity to review the bank statement.
- Troops with access to online banking (at least 2 of 3 signers must have online access) have their signatories monitor the account regularly.
Electronic Payment methods- Electronic Cash Apps
Girl Scouts of Central and Western Massachusetts wants to ensure the trusted use of these options in connection with the troop bank account and the council’s tax identification number. This will allow any new tax rules to apply to the council’s tax-exempt status.
PLEASE REMEMBER THE FOLLOWING
- Only troop accounts can be used for any troop exchange or collection of funds when using Venmo. PayPal, or any other electronic cash app. Please do not use personal accounts that you may already have.
- Troop accounts using electronic cash apps can be used for all GSCWM activities including customer payments for Fall Product and Cookies. Parent/guardian can reimburse the troop for Girl Scout memberships, program registrations, and GCWM store purchases. They can also be used for the collection of troop dues.
Money-Earning vs Fundraising
Money-Earning = GIRL-LED
Money-earning projects are carried on with the permission of the Council and in accordance with Girl Scout policies and program standards. Money-earning activities have program value for girls and comply with state and local laws regulating sales by minors, food handling, etc. Group money-earning refers to activities following a planned budget for a specific trip or project and carried out by girls to earn money for the group treasury.
Fundraising = ADULT-LED
Fundraising activities are conducted by adults to benefit a service unit or the council as a whole. All fundraising methods employed by Girl Scouts must be in keeping with the principles for which the organization stands. Examples of approved adult fundraising methods include:
- Silent Auctions
- Adult-only Fundraising Events (such as a Comedy Night, Dinner Party, etc.)
- Direct solicitation of funds or resources
“Fundraising” is also a term used when referring to GSCWM’s Annual Giving Campaign (AGC), a council-wide campaign whose proceeds fund the many operating expenses associated with GSCWM and allow us to provide programs and training to girls and adults. Oftentimes, service units choose to conduct their own efforts in support of the AGC. These should always be managed by adults, specifically the service unit’s Annual Giving Campaign Coordinator.
Adults must notify GSCWM’s Fund Development Department of their plans to engage in fundraising activities by completing the Adult Fundraising Proposal form. GSCWM must approve all adult fundraisers to ensure they are meeting with the standards of the council and GSUSA as well as prevent overlap in the use of facilities or fundraising campaigns already being conducted by GSCWM.
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.
Here are a few helpful tips you can take to the bank:
- Ask your local council if they have preferred banking partners and specific account-opening procedures. Be sure to find a bank that has free checking and low fees.
- Designate a “troop treasurer”—that is, one person responsible for troop funds and for keeping a daily account of expenditures.
- Ensure your account comes with a debit card you can use during activities or trips. These transactions are easier to track than cash payments at the end of the year.
- 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.
Fill out a How to Open a Girl Scouts Bank Account form
To request bank letter for new bank accounts follow this link https://www.emailmeform.com/builder/form/QC0iXabJfe7t54640
Wish to change signers on an existing account? This form can be found here https://www.emailmeform.com/builder/form/fR3e257JptnScjxmF
Once the letter had been received by the bank: This is when the volunteers go to the bank together and open the account according to the directions on the How to Open a Girl Scout Bank Account form.
Once the account is open: One of the account signers will fill out and submit to the council Finance Department the very top and very bottom portions of the ACH form with a copy of voided blank check. The bank can print the account signers a check to do this with the day they open the account. Annual Report Troops Funds and Ach Authorization form is available on the Forms and Documents page.
Money-Earning Basics for Troops
Troops flex their financial muscles in two distinct ways:
The Girl Scout Cookie Program and other product sales of Girl Scouts (authorized product sales such as calendars, magazines, or nuts and candy) organized by your council. All girl members are eligible to participate in two council-sponsored product program activities each year with volunteer supervision—the Girl Scout Cookie Program and one other council-authorized product program. Please remember, volunteers and Girl Scout council staff don’t sell cookies and other products—girls do.
Group money-earning activities organized by the troop (not by the council) that are planned and carried out by girls (in partnership with volunteers) and that earn money for the group.
Participation Guidance
Girls’ participation in both council-sponsored product program activities and group money-earning projects is based on the following:
Voluntary participation.
Written permission of each girl’s parent or guardian.
An understanding of (and ability to explain clearly to others) why the money is needed.
An understanding that money earning should not exceed what the group needs to support its program activities.
Observance of local ordinances related to involvement of children in money-earning activities as well as health and safety laws.
Vigilance in protecting the personal safety of each girl.
Arrangements for safeguarding the money.
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 girls 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 are encouraged to 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 other council product programs.
- 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 policy forbids girls from the direct solicitation of cash. Girls 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 girls and 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. Girls 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.
- Per the IRS, "a section 501(c)(3) organization must not be organized or operated for the benefit of private interests. No part of the net earnings of a section 501(c)(3) organization may inure to the benefit of any private shareholder or individual." Crediting any part of funds in the troop’s treasury to an individual is not allowed. This would include actions such as crediting part of the troop proceeds earned through product sales toward an individual girl’s dues or payment for a trip.
Sample Money-Earning Activities
Collections/Drives
Cell phones for refurbishment
Used ink cartridges turned in for money
Christmas tree recycling
Food/Meal Events
Lunch box auction (prepared lunch or meal auctioned off)
Themed meals, like a high tea or a build-your-own-taco bar, related to activities girls are planning; for instance, if girls are earning money for travel, they could tie the meal to their destination
Service(s)
Service-a-thon (people sponsor a girl doing service and funds go to support a trip or other activity)
Babysitting for holiday (New Year’s Eve) or council events
Raking leaves, weeding, cutting grass, shoveling snow, walking pets
Cooking class or other specialty class
The Girl Scout Cookie Program and other council-sponsored product programs are designed to unleash the entrepreneurial potential in your girls. From there, your troop may decide to earn additional funds on its own.
Participation Guidance
Girl Scout participation in both council-sponsored product program activities and group money-earning projects is based on the following:
- Voluntary participation.
- Permission of each member’s parent or guardian.
- An understanding of (and ability to explain clearly to others) why the money is needed.
- An understanding that money earning should not exceed what the group needs to support its program activities.
- Observance of local ordinances related to involvement of children in money-earning activities as well as health and safety laws.
- Vigilance in protecting the personal safety of each member.
- Arrangements for safeguarding the money.
Additional Money-Earning 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 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 are encouraged to 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 other council product programs.
- Written approval from the council is needed 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 that 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 directly soliciting 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. An exception is to allow Seniors and Ambassadors to solicit funds for their Gold Award projects.
- 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.
Sample Money-Earning Activities
Collections/drives
- Cell phones for refurbishment
- Used ink cartridges turned in for money
- Christmas tree recycling
Food/meal events
- Lunch box auction (prepared lunch or meal auctioned off)
- Themed meals, like a high tea or a build-your-own-taco bar, related to activities Girl Scouts are planning; for instance, if they’re earning money for travel, they could tie the meal to their destination
Services
- Service-a-thon (people sponsor a Girl Scout doing service and funds go to support a trip or other activity)
- Babysitting for a special event
- Raking leaves, weeding, cutting grass, shoveling snow, walking pets
- Cooking class or other specialty class
The Girl Scout Cookie Program and other council-sponsored product programs are designed to unleash Girl Scouts’ entrepreneurial potential. 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. However, before your girls take part in all the cookie 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 the girls:
- Set goals for money-earning activities. What do girls hope to accomplish through this activity? In addition to earning money, what skills do they hope to build? What leadership opportunities present themselves?
- 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 the girls 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 the girls created.
- Obtain written approval from the Fund Development Department before a group money earning activity by submitting the Request for Troop Money-Earning Activity form on the Forms and Documents page
Remember: It’s great for girls to have opportunities like the Girl Scout Cookie Program to earn funds that help them fulfill their goals. As a volunteer, try to help girls 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 girls to spend a lot of money!
Financial Management and Product Program Abilities by Grade Level
As with other Girl Scout activities, girls build their financial and sales savvy as they get older. Every girl will be different, but here you’ll find some examples of the abilities and opportunities for progression of girls at each grade level.
Financial Management and Product Program Abilities by Grade Level
Girl Scouts build their financial and sales savvy as they grow in Girl Scouting. Each person learns a little differently, but below are some examples of opportunities for Girl Scouts’ progression 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 girls 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.
They set goals for and participate in council-sponsored product programs.
They carry out budgeting, planning, and group money-earning programs.
They budget for extended travel, Take Action projects, and leadership projects, including the Girl Scout Silver or Gold Award if they’re pursuing theirs.
They may be involved in seeking donations for Take Action projects, with council approval.
They keep their own financial records and give reports to parents and group volunteers
Working with Sponsors and Other Organizations
Local sponsors help bring Girl Scout experiences to life! Community partners—like businesses, organizations, and individuals—can support your troop in creative, meaningful, and inclusive ways. Make the most of these connections! Keep in mind that sponsors may be able to offer meeting spaces, volunteer time, activity materials, in-kind donations, and/or equipment.
Don’t forget to celebrate your sponsors for their support! Encourage your Girl Scouts to say thank you with cards or invitations to meetings or ceremonies, or by teaming up on a Take Action project.
Just be sure to check with your council before reaching out to sponsors. The council can guide you with regard to policies, existing partnerships, and best practices.
Here are a few tips for partnering with other organizations:
Don’t fundraise in uniform. Girl Scouts can’t raise money for other organizations while wearing anything that identifies them as Girl Scouts (like uniforms or pins). However, they can support causes through Take Action projects or community service.
Keep it nonpolitical. Girl Scouts should not participate in political campaigns or events in any official capacity. That means no rallies, petitions, or political fundraising while representing Girl Scouts.
Respect religious practices. Girl Scout groups should be respectful when working with religious organizations, but no one should be required to participate in religious observances.
Avoid endorsing commercial products. Girl Scouts and volunteers shouldn’t promote or sell retail products. This policy has been in place since 1939!
A note on Commercial Products and Collaborative Events
Girl Scouts, in their Girl Scout capacities, may not endorse commercial products or give endorsement of such by implication. For example, a Girl Scout may not sell Hershey candy bars in the name of Girl Scouting, as it would imply Girl Scouts endorses Hershey. However, it is an adult’s prerogative to engage in fundraising activities outside of Girl Scouting with the intent of donating the proceeds to a service unit or GSCWM. Specifically, an adult could choose to invite her friends to a Tupperware party at her home, where she sells products to her friends and later donates money to a service unit or GSCWM. In these cases, the sale or activity should not be associated with Girl Scouting (i.e. the individual cannot say she is “selling Tupperware to support Girl Scouts”). Please keep in mind that while adult fundraising can benefit a group of Girl Scouts, money-earning exists to help girls earn and manage money, which is an integral part of the Girl Scout Leadership Experience.
Using GSCWM’s Tax Identification Number
The GSCWM tax identification number should be used for setting up bank accounts and making tax-free purchases. It may not be used in conjunction with donations or requests for contributions to troops or service units. Contact info@gscwm.org for further guidance.
Disbanding Troops and Unused Troop Funds
Unused Girl Scout money left in accounts when groups disband becomes the property of the council. Prior to disbanding. The group may decide to donate any unused funds to their Service Unit, another troop or for girl activities. Girl activities can include purchasing materials to support another organization through take-action projects. When closing a Girl Scout account, be sure all checks and other debits have cleared the account before you closed, and realize that you may have to close the account in person. Turn remaining funds over to a council staff member. If a troop disbands, the girls are encouraged to use existing money for activities prior to disbanding. If funds are left, the money is to be turned over to the council. Money is not to be given to individual girls or adults. When a troop disbands the balance of the troop treasury must be submitted to GSCWM where it will be held for one year. During that time it will be made available for use by new troops in that Service Unit in order to help with the costs associated with starting a new troop. A maximum of $50 is available for troop startup funds. If the funds are not used by a troop in that service until area after 1 year, the funds will be used to fund financial assistance throughout the council.
If a Service Unit is holding funds from previously disbanded troops, the volunteers of the unit vote how the funds should be used for the purposes of Girl Scouts.
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.
Contact your council for additional details on financial policies and procedures.
© Copyright 2009–2026 Girl Scouts of the United States of America. All rights reserved. All information and material contained in Girl Scouts’ Volunteer Essentials guide (“Material”) is provided by Girl Scouts of the United States of America (GSUSA) and is intended to be educational material solely to be used by Girl Scout volunteers and council staff. Reproduction, distribution, compiling, or creating derivative works of any portion of the Material or any use other than noncommercial uses as permitted by copyright law is prohibited, unless explicit, prior authorization by GSUSA in writing was granted. GSUSA reserves its exclusive right in its sole discretion to alter, limit, or discontinue the Material at any time without notice.
