
Your Girl Scout troop will plan and finance its own activities, and you’ll coach your girls 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 and must be used for the purposes of Girl Scouting. Funds are administered through the troop and do not belong to individuals.
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.
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.
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.
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
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:
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:
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
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:
“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.
No matter how much your troop plans to save or spend, you’ll need a safe place to deposit your troop dues, product program proceeds, and other funds. If you’ve stepped up to lead 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:
Be sure to find a bank that has free checking and low fees.
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.
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.
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.
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.
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.
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.
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:
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.
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 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.
For information on working with a sponsor, consult your council, which can give you guidance on the availability of sponsors, recruiting guidelines, and any council policies or practices that must be followed. Your council may already have relationships with certain organizations or may know of some reasons not to collaborate with certain organizations.
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 girl 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, girls and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.
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.
© Copyright 2009–2022 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.