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

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 that 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.

Troops must complete a Bank Account Information Form and submit to the council no later than 2 weeks after the account has been established. Troops with funds totaling greater than $100 are required to open a Troop Checking Account.

Steps to Opening a New Troop or Service Unit Account toggle arrow

The name of the troop/service unit bank account should read: Girl Scouts Heart of the South, Troop #/SU Name.
Because of the Patriot Act, banks need to know their customers. Consequently, volunteers must provide their social security numbers to be signers on accounts even though the bank will use the Council EIN number to open the account.
Only one signature is required on each check. However, GSHS requires that two or more unrelated volunteers be authorized to sign on the troop/SU account. These volunteers must have current Girl Scout memberships and an active background check through the council’s screening company, Sterling Volunteers.
Statements should be sent to a volunteer's home and not the council. To safeguard our volunteers, as well as the girls’ troop funds, the person who ordinarily does the spending from the troop account should not be the person who also receives and reconciles the bank statement.
Troops must complete a Bank Account Information Form and submit to the council no later than 2 weeks after the account has been established. Troops with funds totaling greater than $100 are required to open a Troop Checking Account.

Completing IRS Bank Form W-9 toggle arrow

When completing an IRS Form W-9 at the financial institution, use the volunteer’s name, home address and troop bank account number.

In Part I, use the Council's Federal Tax Identification Number: 62-0502197

In Part II, check the box for "not subject to withholding…"

Applying for Sales Tax Exemption toggle arrow

In Tennessee, all materials and food purchased by a Girl Scout troop/group are exempt from sales tax, if the troop/group has a Tennessee Sales Tax Exemption Certificate and makes purchases with a troop/group check or check card with the troop/group name and number on it. (The name of the council, "Girl Scouts Heart of the South" must appear on the check or check card for sales tax exemption to be used.)

The Tennessee Sales Tax Exemption packet contains an application, instructions for completing and copies of the Council Charter and IRS 501(c)(3) letter, which must accompany each application. Information on two individuals, including social security numbers, are required to apply. After application is received by the state it takes approximately three weeks to receive your exemption form. You may also apply in person to the location located on Appling in Memphis. Originals should be kept with troop records and copies produced to provide to Council Shop and local stores/restaurants to receive tax exemption.

In Mississippi, Girl Scout troops/service units are exempt from paying sales tax per House Bill 369. Troops/service units may use this exemption by producing a copy of the letter from the State Tax Commission and using troop checks that have the council name printed on them. (Girl Scouts Heart of the South) Mississippi State Tax Commission letters are available from each Girl Scout office and on the council website.

Mississippi troops/service units may also apply for a TN Sales Tax Exemption certificate if they do business in Tennessee. Tennessee does not guarantee that Mississippi troops/service units will be granted exemption.

In Arkansas, Girl Scout troop/service units are exempt from paying sales tax in Arkansas. Arkansas does not issue a printed form.

TN and MS Sales tax exemption certificates cannot be used with cash. State guidelines require a troop check or check card associated with the troop bank account.

Disbanding Troops and Unused Troop Funds toggle arrow

A disbanded troop is a troop that is no longer meeting, or the troop has not registered for at least 2 months from the expiration date (September 30, annually) of the last membership registration. If a girl or girls decide to leave a troop because she/they want to join another troop, or the parents want to form a new troop, the existing troop is not considered disbanded. Disbanded troops cannot have any remaining girls participating in them. A final Financial Report is to be submitted through the VTK along with a cashier’s check to close out the bank account, a Disbanding Troop Form and the last three bank statements upon disbanding troop.

When a troop disbands, any unused Girl Scout money left in the account becomes the property of the council. Troop funds are not the property of any individual member. Before disbanding, ask your girls how they want to pay it forward. They may decide to pay for Girl Scout activities or to donate any unused funds to their service unit or to another troop. Activities can also include purchasing materials to support another organization through Take Action projects.

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. Remember, you may have to close the account in person. Turn remaining funds over to a council staff member.

Turn remaining funds over to the council finance department along with a final troop financial report. The Troop Financial Report is available on the Volunteer Toolkit (VTK).

Money-Earning Basics for Troops toggle arrow

Troops flex their financial muscles in two distinct ways:

The Girl Scout Cookie Program and the Fall Product Program organized by the council. All youth members are eligible to participate in two council-sponsored product program activities each year with volunteer supervision—the Girl Scout Cookie Program and the Fall Product Program. Please remember, volunteers and Girl Scout council staff don’t sell cookies and other products—Girl Scouts do.

Group money-earning activities organized by the troop (not by the council) that are planned and carried out by Girl Scouts (in partnership with volunteers) and that earn money for the group. Troop Money Earning Activity Request Form must be submitted at least four weeks prior to a planned event.

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.

Eligibility

Each girl must be a registered member of Girl Scouts of the USA.
Troop must participate in Fall Product and Girl Scout Cookie Programs. New troops forming after a council-sponsored product sale, must agree to participate in the following sale.
Troop must be in good standing with the council – no council-owed debt, co-leader agreement on file, Volunteer Essentials training completed, and previous year’s financial reports on file (for returning troops).

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 the Fall Product Program.

Obtain written approval from the council before a group money-earning event; Troop Money Earning Activity Request Form must be submitted at least four weeks prior to a planned event.

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 participants 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. 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 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 the Fall Product Program are designed to unleash the entrepreneurial potential in Girl Scouts. From there, your troop may decide to earn additional funds on its own. Troop Money Earning Activity Request Form must be submitted at least four weeks prior to a troop planned event.

Activities that are NOT allowed for girls:

Internet sales; Go-Fund Me pages; “crowd sourcing”
Solicitation of cash donations without a service or product being sold
Raffles; drawings, games of chance (including Bunco), or auctions
Sale of commercial products (i.e. Chick-fil-a calendars, Krispy Kreme doughnuts, Avon, Pampered Chef)
Raising money for another organization (girls may choose to give a portion of their troop funds to another organization, but they cannot directly raise funds)
“Girl Scout Night” at local business where a percentage of sales from food or tickets is donated (i.e. Chick-fil-a or sports venue fundraiser where percentage of all sales is given to troop and girls have not offered a service.)

Individual girls can participate in money earning activities to fund Girl Scout Bronze, Silver and Gold Award projects, to attend council-sponsored trips, summer camp and events, or participate in GSUSA Destinations. If a girl changes troops, earned funds transfer with the girl, but does not go to the girl if she leaves Girl Scouts.

Community Service Grants
Girls and troops may apply for grants that support community service work, such as Youth Service America, The Awesome Foundation, Karma for Cara Foundation, and KidsGardening. For assistance or tax documentation, contact the GSHS fund development department.

West TN Kick-Start Funds
Troops living in designated counties of west Tennessee may apply for a West TN Girl Scout Mini-Grant offered by the West TN Community Action Cabinet through the West Tennessee Healthcare Foundation. Troops must reside in the following TN counties: Benton, Carroll, Chester, Crockett, Decatur, Dyer, Gibson, Hardeman, Hardin, Haywood, Henderson, Henry, Lake, Lauderdale, Madison, McNairy, Obion, and Weakley. Click Here to view requirements and additional information.

Money Earning by Service Units
Service units may hold money-earning activities for service unit projects and events. It is recommended girls outside the service unit and non-Girl Scouts be invited to participate. Adults involved in planning and hosting a money-earning activity must be registered members of GSUSA and have position agreement, appropriate trainings, and background checks required for their volunteer position. Money Earning Activity Request Form must be submitted at least four weeks prior to a planned event.

Money-earning activities may include:

Badge or Journey workshop
Camporee (all camporee approvals, trainings and policies must be obtained prior to requesting approval for money-earning activity)
“Girl Scout Night” at local business where a percentage of sales from food or tickets is donated and girls have provided a service (cleaning tables, serving customers, etc.)
Silent auction (for adults only)
Scholarship Social
“Lock In”

Money Earning by Adults
Adults may ask for donations of cash, gift cards or supplies from companies that do not exceed a value of $100. Any request over $100 must first be approved by GSHS Fund Development department. Cash gifts over $250, must be made payable to Girl Scouts Heart of the South with a note that the money is designated to the troop or service unit. A check for the full amount will be issued back to the troop or service unit from the council. A Gift Acceptance Form must be completed and submitted to GSHS fund development department at info@girlscoutshs.org.

Adults requesting funds or items must be registered with GSUSA and may not represent the council when making a request - only ask on behalf of the troop or service unit. If the company requests documentation, such as 501(c)(3) or verification of involvement with GSHS, contact the GSHS fund development department at info@girlscoutshs.org.

An adult can choose to host a product demonstration party (Pampered Chef, Premier, Avon) or Bunco tournament and make a donation to a troop or service unit, but the event cannot be marketed as a fundraiser for Girl Scouts and girls cannot be involved.

Some companies make charitable donations to organizations where their employees volunteer their time (Kohl’s, Bank of America, Nike, Verizon, Allstate, etc) and/or match cash donations (First Tennessee, GAP, CarMax, Choice Hotels, etc.). Contact the GSHS fund development department at info@girlscoutshs.org if your company requires verification or to discuss how your company’s donation should be designated. Donor designated funds contributed through a United Way campaign will be honored.

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 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.
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 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 of Basic Documents policy forbids Girl Scouts from the direct solicitation of 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.
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 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

Service(s)

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 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 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 the 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 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 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.

Girl Scouts Heart of the South has Community Partner opportunities. Reach out to the appropriate staff person at 1-800-624-4185.

For In-Kind donations, Financial Support, Employer Volunteer Match programs and Money-Earning Activities, contact Lori Gilmore at 1-800-624-4185.
For Program Opportunities, contact the Program Team at 1-800-624-4185.

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!

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