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informal fund is for the benefit of the [S]FRG members only and is established exclusively for charitable purposes and to provide support to Soldiers and Family members as the Soldiers and Families adapt to Army life. It is not a business being run to generate profits. It is not an instrumentality of the United States Government The SFRG SOP must be approved by the unit commander and a majority of the SFRG members. Informal funds may not be deposited or mixed with APF, unit funds MWR funds, unit cup and flower funds, or personal funds. Use of informal funds is limited to expenses consistent with the purpose and function of the fund and the fund’s SOP, and must benefit the SFRG membership as a whole. Examples include using informal funds to support SFRG newsletters that contain mostly unofficial information, parties, social outings, volunteer recognition, and picnics.
2. Pre-Approval Requirements for Fund Raisers
Joint Ethics Regulation (JER), paragraph a, exempts organizations composed primarily of DoD employees or their dependents from the general prohibition against fundraising when the organization is fundraising among their own members for the benefit of welfare funds for their own members or their dependents. The fundraising must be pre-approved by the head of the command or organization after consultation with the ethics counselor.
Therefore, an SFRG may conduct a fundraiser on an installation, from its own community members or dependents, and from all persons benefiting from the SFRG, if The commander approves of the fundraising effort after consultation with the commanders servicing Staff Judge Advocate (SJA) or ethics official (See Army Directive 2019-17 for specific approval authority The fundraising purpose is consistent with the approved SOP and The manner of fundraising is consistent with the JER and AR Approval by the appropriate authority is required before conducting a fundraiser. The approval authority is dependent on installation policy and where the fundraiser will beheld, but can range from company commander to installation commander. Additionally, coordination with other agencies maybe necessary. For example, if food is sold, local policy may require prior coordination with preventive medicine. Additionally, fundraising within the Army Reserve must apply with applicable Army Reserve regulations.
3. Taxes
SFRGs must comply with all Federal, State, and local tax laws, including state excise taxes.
SFRGs must seek private counselor contact proper tax officials to ensure compliance with all tax laws.
4. Insurance
SFRGs often overlook liability for injuries or even death caused by their fundraising activities. Finding insurance coverage maybe difficult. Nevertheless, SFRGs and their members face the possibility of personal liability for damages caused by their activities. The best course is to select safe activities and, in some cases, to include Army safety experts in the planning

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