Troop Finances

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.

Establishing a Troop Account toggle arrow

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.

Troops should set up a bank account within the first 3 months of forming or by December. Check with your service unit to learn their requirements. If they have no specific bank, you can choose a bank. Any bank is allowed. Girl Scouts of Central Indiana has relationships with the following banks so we will be able to help you if you have problems at your local branch.

Before setting up a bank account the troop leader should take 434 Troop Banking Overview. This is required before completing the banking form online. As a new troop leader you should have received an email welcoming you to Girl Scouts with the next steps to take this training.

Both signers must be at the branch to open an account. Every troop can have a debit card, which will be mailed to Girl Scouts of Central Indiana and then sent to you.

General Rules

There must be two unrelated adults living in separate households as signers that have signatures on the account. Debit cards are allowed.
The account should be named Girl Scouts of Central Indiana Troop XXXXX with the five digit troop number.
Online banking is permissible if the bank has capacity. Some banks can only access online banking (free) by using the tax identification number, and that won’t work for us. (Everyone would have access to all accounts.)
To change signatures on an account, both volunteers (the old and new signers) should go to the bank together. If that is not possible, contact the customer care at Girl Scouts of Central Indiana. We can provide a documentation letter.

If you have questions about banking, please call customer care at 317.924.6800.

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.

Money-Earning Basics for Troops toggle arrow

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.

GSCI Additional Money-Earning Guidelines

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.

Additional Money Raising Requirements:

• View 434 Troop Banking Overview, Module 4 – Additional Fund- Raising Guidelines. This module covers all restrictions and guidelines.

• Troops are required to actively participate in the Girl Scout cookie program.

Blackout Dates

• There are no blackout dates for additional money earning activities during the Fall Product Program.

• Money earning activities must not take place during the Cookie Program period.

Troop Cash Contributions

• When a troop or Service Unit receives a cash contribution for which the giver requires a gift receipt (for tax credit) OR which is above $250, the gift should be mailed directly to council for deposit and acknowledgment.  

• Once the money is received and matched to the money earning application, a check will be mailed to troop leader.

• If the donor does not want a receipt, the money should not be sent into the Girl Scout office.

Additional Fund Raising Opportunities:

• Restaurant Nights – troops/service units may participate in 1 Restaurant Night fundraiser, per membership year. Remember, however, that Girl Scouts may not endorse any product or service. Girls, volunteers, and parents may not stuff flyers in mailboxes or post them in public places. This needs to be word of mouth promotion to families and close friends of the girls and volunteers in the troop or service unit.

Grants:

• Girls may not directly solicit funds from individual or organizations

• Individual troops and service units (all girls, parents, and volunteers) may not solicit grants or financial donations from foundations or corporations.

In Kind Contributions:

• If a troop or Service Unit solicits an in-kind donation with an estimated value of $500 or more, approval must be sought from council. Approval must occur before solicitation. Please contact fund development department at partners@girlscoutsindiana.org.

Matching Gifts:

• Many employers will match gifts or volunteer hours to Girl Scouts of Central Indiana as part of their corporate policy. Does yours?

• If your company is eligible, request a matching gift form from your employer, complete, sign and send it with your gift. We will do the rest. The impact of your gift to Girl Scouts of Central Indiana may be doubled or possibly tripled.

The Following Opportunities Are Not Allowed:

• Girls directly asking for cash donations.

• Crowd Funding – this includes GoFundMe, Kickstarter, Indiegogo, Patreon, RocketHub, GoGetFunding, Ulule and CircleUp.

• Raising or collecting funds for other organizations (i.e. ringing bells for Salvation Army)

• Sales of gift cards, coupon books or candy bars for other organizations or businesses

• Product demonstration parties: Pampered Chef, Mary Kay, etc.

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.

Indiana Dept. of Revenue Sale Tax Exemption number is given to Girl Scouts of Central Indiana – the council. We cannot give our Indiana Dept. of Revenue Sales Tax exemption number out to troops.

There are a couple of exceptions and here is how they will work:

A troop is requesting a donation (either cash or materials) for a Large Service Project (Gold, Bronze, Silver Award; Take Action project, or Large Project where the single purchase is over $250) and the donor needs the Tax ID #. Fill out the Fundraising Event Approval Form and we will mail the Tax ID # directly to the company donating the goods or cash.
A troop is requesting either tax form for a Large Service Project Purchase (Gold, Bronze, Silver Award; Take Action project, or Large Service Project where the single purchase is over $250) and need the Sales Tax Exemption #. Please complete this form.

Participation Guidance toggle arrow

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 toggle arrow

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 toggle arrow

Collections/Drives

Cell phones for refurbishment
Used ink cartridges or pop can or tabs returned for money
Christmas tree recycling
Host a yard sale

Community Events

Lunch box auction, spaghetti dinner, or pancake breakfast (must have appropriate food license)
Organize a fall or international festival (accept donations or charge a small fee)
Offer face painting at a school event
Host a birdfeeder painting class (accept donations or charge a small fee)

Service(s)

Tutoring sessions
Gift-wrapping services
Bagging groceries
Host a car wash
Washing windows, raking leaves, shoveling snow
Working the concession stand
Dog walking services

Other Ideas

Homemade bookmarks and cards
Take holiday photos for family
Facilitate badge workshop for younger troops
Decorate a wreath, flower, plant, or tree sale (items must be wholesale/non-branded)

The Girl Scout Cookie Program and other council-sponsored product programs are designed to unleash the entrepreneurial potential in Girl Scouts. From there, your troop may decide to earn additional funds on its own.

Help Your Troop Reach Its Financial Goals toggle arrow

As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps for your troop:

Set goals for money-earning activities. What does the group 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 them 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 your troop created.

Remember: It’s great for Girl Scouts to have opportunities like the Girl Scout Cookie Program to earn funds that help them fulfill their goals. As a volunteer, try to help them 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 them to spend a lot of money!

Financial Management and Product Program Abilities by Grade Level toggle arrow

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 toggle arrow

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!

Disbanding Troops and Unused Troop Funds toggle arrow

Troop funds are not the property of any individual girl, but all girls active in the troop. When a girl transfers troops, if she has been in the troop for over one year, an equal portion of funds follows the girl to the new troop. When a troop disbands, any unused Girl Scout money left in the account becomes the property of the council or turned over to the service unit. Before disbanding, troop leaders should ask girls how they want to pay it forward: they may decide to donate any unused funds to the council to support future Girl Scouts, to their service unit, to another troop, or to pay for girls’ activities. Activities should include renewing memberships for girls who want to continue, or purchasing materials to support another organization through Take Action projects. Below are guidelines of how funds follow the girls to support their Girl Scout experience:

Girl leaves; does not continue in GS	No funds move
Girl moves to another troop or becomes an Individually Registered Girl Scout (IRG)*	An equal portion of funds move with girl
Troop disbands; girl moves to another troop	An equal portion of funds move with girl
Troop disbands; no girls continue in GS	Funds are turned over to service unit or GSCI
Troops merge	Funds merge
Troops divide into 2 or more troops	An equal portion of funds follow each girl
Troops bridge to new troop	An equal portion of funds follow each girl

* Girl participates in troop for more than 1 year

Closing the Troop Account toggle arrow

When closing a troop account, be sure all checks and other debits have cleared the account before you close it. Complete the troop banking form. Remember, you may have to close the account in person. Turn remaining funds over to a council staff member or your service unit.

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