Ohio Knights of Columbus

 2013 - 2015


Grand Knights


Hand Book





Kenneth J. Girt, State Deputy

Richard F. Meyer, Esq., Legal Consultant


Table of Contents


Grand Knight's  Duties  3  
Grand Knight''s Responsibilities  4  
      Council Meeting  5  
      OVERVIEW  5  
      Grand Knight's Meeting Duties  6  
      Ceremonials  7  
      Conducting a Meeting -- Step by Step  8  
       State Program Report Form Checklist  9  
Council Finances 14  
     Grand Knight's Duties 15  
     Treasurer's Duties 15  
     Financial Secretary's Duties 15  
     Board of Trustees' Duties 17  
     Financial Obligations to Supreme Council 18  
      Records -  Inspections 19  
Council Audits 20  
      Audit Report 20  
     Records Needed for Audit 20  
       Membership Records 21  
     Cash Transactions -- Financial Secretary 21  
     Records  of Cash Receipts 22  
     Cash Transactions - Treasurer 22  
      Reconciling Bank  Accounts 23  
     Assets & Liabilities -- In General 23  
     Assets 24  
     Liabilities 24  
     Investments 25  
     Audit Form 26  
Fraternal Survey 28  
     Generally 29  
      Form 1728 - Fraternal Survey 30  
Key Fiscal Forms 31  
      Generally 31  
      Form ·185 -- Report of Officers Chosen 32  
      Form 365 -- Service Program Personnel Report 33  
Where Can I Find That? 35  
Council  Income Taxes -- IRS Form 990 43  
      Supreme Memos 43  
      Pension Protection Act 44  
      Instructions 45  
      Commonly Asked Questions 47  
      Worksheet 49  
      Form 990 51  
      Form Exemption Letter 52  
      Taxpayer Identification Number Application 53  
Council Liability Insurance 54  
Council Home Corporation 55  
Articles of Incorporation 57  
Council By-Laws 60  
Council Liquor Licenses 66  
Council Smoking Ban 69  
Council Games of Chance/Bingo 71  
Council Charitable Trusts 86  
Council By-Laws Memo 90  
State Council By-Laws 91  



As the chief officer of each council, the Grand Knight is charged with the responsibility of observing the laws of the Order in his council. In addition, the Grand Knight is also the chosen leader of his council, and as such, he is expected to give it the leadership needed. The office of Grand Knight is one that is rich in opportunities for service in many fields, and the purpose of this section is to assist him in realizing these opportunities.


As the council’s leader, you can offer “The Light Of Ohio” to your members, your church, your community, and all those who need the Knights of Columbus to show they truly are being lay apostles for Christ. This program book will help you make your council a success. So much of what we want to accomplish depends on your leadership and effort.


The program sections of this manual are not only a contest for awards, but also a guideline for showing true Columbianism in your area. Councils who implement the 2013-2015 “The Light Of Ohio” Ohio State Program will offer many service opportunities for their members. You will have interesting events to attract new members and will provide numerous activities to keep current members in the order. Implement the program to the best of your ability and watch the positive results your council will enjoy.




Section 135 of the Laws of the Order governs the duties of the Grand Knight.  References to other business related to the office of Grand Knight can be found in the index of the “Charter, Constitution and Laws.”  A copy of the laws should be in the Grand Knight’s possession. A new, up-to-date issue  is  published  each  year’  following  the  Supreme  Council  meeting  in August. Copies Of the “Charter, Constitution and Laws” (Item #30) may be obtained from the Supreme Council Supply Department.


The Ohio State Council bylaws may be found later in this section of this manual. You should familiarize yourself with the elements of these bylaws and be prepared to use them when necessary.  If  you  have  any  questions  regarding  the  Ohio  State  Council  bylaws,  these questions should be directed to the State Advocate.


Each Grand Knight should also read the bylaws of his own council and learn what specific duties and functions they prescribe for him. If the council does not have a set of bylaws, he may obtain from the office of the Supreme Advocate a copy that is recommended for adoption by subordinate councils. Sample council bylaws are presented in Supreme Council Form #346 and may be amended by the council to fit its specific needs.





The Grand Knight is primarily responsible for the successful conduct of his council. He will not be able to perform all its business details, but he must see that they are done properly and on time. This is done through constant supervision of the work of all officers, directors and committees.


During his term of office, every Grand Knight, all officers and co-workers should set as their goal -- “a better council.” Obviously this task is far too much for one man alone. It must be achieved by teamwork --


•  through generous and eager cooperation with the council’s official “family,”


by voluntary participation of all members in the affairs of their council.


It is the Grand Knight’s obligation to inspire mutual cooperation and voluntary service among the officers and members.


In addition, the Grand Knight is directly responsible for cooperation with other Columbian groups and leaders.  These include Columbian Squires, Fourth Degree assemblies, chapters, district deputy, other councils, state deputy and state council -- its officers and representatives.


If you provide council leadership, you will be a success. Insure that all rules of the order are followed,  send  in  State  Council  and  Supreme  forms  on  time,  review  the  manual  at  the beginning of your term, and implement 2013-2015 “The Light Of Ohio” Ohio State Council Program in your council.



This booklet is intended to supplement information found
in Supreme Council Grand Knight Handbook #915.  

Every Grand Knight must obtain and become familiar with this publication.






As provided in Section 135 of the Laws, the Grand Knight presides at all meetings of the council. Section 125 of the “Charter, Constitution and Laws” outlines the order of business to be followed. Ceremonial procedure for the meeting is explained in “Method of Conducting a Council Meeting’ (Item #1937-NC).


To insure dignity, decorum and efficiency in the conduct of meetings throughout the Order, the Grand Knight is reminded that there is a specified formula for the arrangement of the council chamber. A chart for the arrangement of the council chamber is attached as exhibit A.


The Grand Knight should understand and be familiar with the fundamental principles of parliamentary law. “Parliamentary  Law,”  a  brief  overview  of  the  rules  and  regulations  for guiding a meeting, is attached as exhibit B of this manual. For further assistance, the Grand Knight should obtain a copy of “Robert’s Rules of Order” from his local library or bookstore.


If at all possible, the business portion of a council meeting should be completed within an hour. In this manner, the lecturer will be given ample time to present his “Good of the Order” section of the meeting. Concise, interesting meetings that are conducted in a business-like manner will encourage  and  hold  council  attendance.  Much  can  be  accomplished  toward  this  end  by holding officers’ meetings apart from council meetings.


Always start your meetings exactly on time. Experience has shown that when meetings are always started absolutely on time, members will be there for the beginning of the meeting. When the busy member who arrives at the meeting on time finds with dismay that the meeting doesn’t get underway for a half hour or more, he will soon stop coming to meetings. He simply won’t waste time waiting for meetings to begin. Meetings started on time can be completed early enough to allow for visiting and still enable the members to arrive home at a reasonable hour.


The district deputy must visit each council regularly, at least once every second month. The district deputy is a personal representative of the Supreme Knight and the State Deputy, and Grand Knights and council officers should treat him the respect due his important position. During his visit, the district deputy should be seated in front near the Grand Knight, and when he is called upon to speak, (as he always should be), all members should rise for his introduction.






1.         Appoints  a  Council  Chaplain.  The  Grand  Knight  confers  with  the  Deputy Grand Knight and Trustees and submits a recommendation to the Ordinary of the Diocese  for  appointment  of  a  Priest  or  Bishop  as  a  Council  Chaplain. Appointment shall be made in accordance with any rules established by the Bishop of the Diocese in which the Council is located.


2.         Appoints  Service  Program  directors  and  standing  committees.  Program  and membership  directors  confer  with  Grand  Knight  for  selection  of  additional program directors and committee chairmen. When appointing committees, it is best to appoint an odd number of members to avoid tie votes.


3.         Schedules and presides at council officers’ meetings. Officers’ meetings should be held at least once a month.


4.         Appoints admission committee and makes sure it functions properly.


5.         Recognizes honorary and honorary life members. (Awards certificates, special cards and lapel pins. Refer to “Supply Catalog: #1264-nc for complete listing.)


6.         Recognizes Past Grand Knights, “Knight of the Year,” community leaders, etc. (Awards appropriate certificates. Refer to ‘Certificates” flyer CERT-1 or “Supply Catalog” #1264-nc.)


7.         Conducts audit with trustees in January and July.


8.         Completes forms, i.e., election results, appointments, awards, etc., with help from council officers, directors and chairmen and mails to Supreme Council.


9.         Organizes and/or supervises First Degree team.


10.       Arranges for rosary recitation for deceased brothers.


11.       Arranges  for  “Resolution  of  Condolence”  (#1450)  for  family  of  deceased. (Certificate available from Supply Department.)


12.       Oversees preparation of annual reports from all officers and standing committees for council files and incoming officers.


13.       Acquaints himself with “Robert’s Rules of Order” or obtains booklet, “How to Conduct a Meeting -- Parliamentary Procedure” (#483) from Supply Department.


14.       Starts  all  council  meetings  on time.


15.      Involves his council in the 2011-2013 “Take Up His Cross” Ohio State Program.


16.       Reads this manual.




1.         Coordinates installation of council officers with District Deputy.


2.         Schedules frequent First Degrees.


3.         Confers  with  district  deputy  and  diocesan  coordinator  for  Second  and  Third Degrees.


4.         Arranges Mass for departed brothers.


5.         Awards certificates, cards and pins during “Honorary Membership and Honorary Life Membership” ceremonials.


6.         Maintains proper conduct of ceremonials at regular meetings.


Note:              All  ceremonials  are  to  be  followed  strictly  as  prescribed.  All  parts  must  be memorized. Each subordinate council shall hold at least two (2) regular monthly meetings,  not  less  than  one  (1)  of  which  shall  be  designated  as  a  regular business meeting. For additional information, refer to “Grand Knights Handbook” (#915); the “Charter, Constitution and Laws” (#30); or write to the Director of Ceremonials at the Knights of Columbus, One Columbus Plaza, New Haven, CT










1.         Call to Order.

(Grand Knight stands at all times while presiding.)

 Grand Knight (One rap of gavel)

Brothers, we are about to open this council in the first section. All persons not having received the honors of membership in the first section shall please retire from the chamber. The doors shall now be closed and the guards assume their positions. (In their absence, the grand knight shall appoint guards pro-tem.)


2.         Warden’s Report on Membership Cards.


Grand Knight Worthy Warden, do you vouch that all present are in possession of the   current   membership   card?   (Warden   salutes   and   proceeds   to   inspect membership cards.)


Warden Worthy Grand Knight, (salutes) I vouch that all present are in possession of the current membership card. (Salutes grand knight and deputy grand knight)


3.         Prayer.


Grand Knight—Brothers, let us invoke the Divine blessing by repeating aloud the

Lord’s Prayer.

 Four raps.

(Chaplain or Grand Knight so prays.)


4.         Pledge  of  Allegiance  to  the  Flag  or  some  other  suitable  patriotic  display  of loyalty

 (Three raps. At conclusion, one rap.)

  5.        Roll Call of Officers.


Grand Knight — The Recorder will call the roll of officers.


(Two raps. The recorder calls the roll of all officers. The warden answers in his place for all officers called. As each officer is declared present, he is seated. In the absence of chair officers, the Grand Knight shall forthwith appoint officers pro-tem.)


*  6.     Opening Ode


Grand Knight — Brothers, we shall now sing the opening ode.

 (Three raps. At conclusion, one rap.)


 **7.   Chaplain’s Message.


8.      Reading of Minutes of Previous Meeting.


Are there any corrections to the minutes?  …They are approved as read.


9.    Report of Admission Committee and Reading of Applications.


    10.     Balloting for Membership.

(New members, readmissions, reapplications, transfers.)


* 11.    Initiations.


    12.   Grand Knight’s Report.


* 13.   Treasurer’s Report.


* 14.   Reading by Grand Knight of Receipts of Treasurer to Financial Secretary and

Treasurer’s Voucher of Deposit.


* 15.   Reading of Bills and Communications.


16.    Financial Secretarys Report of Receipts of Meeting.


* 17.   Report of Auditor and Trustees.


* 18.   Chancellor’s Report on Vocations.


* 19.   Report of Service Program Committees.


(Grand Knight calls on the Program Director who introduces his committee directors for their reports. After the service projects, the Grand Knight calls on the Membership Director and chairmen of standing committees for their reports.)


Program Director                                                             


Church Director                                                                    


Community Director                                                              


Council Director                                                                   


Family Director                                                                       


Youth Director                                                                         


Membership Director                                                             


Other Standing Committees:                                                 


20.     Report of Round Table Chairman


21.     Report of Standing Committees


22.      Unfinished Business.


 *23.      New Business.


(When elections are in order, this is the first item under "New Business.")


24.       Report of the Fourth Degree


25.       Field Agent’s Report


26.       District Deputy's Report.


27.       Good of the Order.


Grand Knight Before proceeding to the "Good of the Order," let me ask: Does any brother present know of a member of this council, or an unassisted brother of the Order, sick or in distress?



(Any such are reported.    Four raps. Chaplain or Grand Knight leads prayer for sick or distressed, afterwards, one rap.)



Grand Knight — The “Good of the Order”  will now be conducted by the Worthy Lecturer, I trust to the enjoyment, instruction and edification of all present. (The lecturer then  presides,  but  the  grand  knight  may  terminate  this  order  of  business  at  his pleasure.)


28.       Chaplain’s Summation.


29.       Closing Prayer.


Grand Knight — Brothers, we shall now close this meeting. Let us kneel and pray that we may ever be united in charity, that God may bless our work, aid us to keep our pledges for His greater glory, and that He may grant eternal peace to the souls of our departed brothers.



(Four raps. Chaplain or Grand Knight so prays. One rap.)



*30.    Closing Ode


Grand  Knight   We  shall  now  sing  the closing ode.



*Parts of the order of business marked with an asterisk may be omitted at regular meetings other than regular business meetings.  At regular business meetings, minutes of all meetings, including the last regular business meeting, shall be read.  Officers' jewels should be work at all meetings.


**"Or at any time he so desires" section 125 (13).






























Form #185 Report Of Council Officers













Form #365 Service Program Personnel















Form #1295 Semi-Annual Council Audit

Report Audit














State Per Capita Tax Due













Jul/Aug Activity Reports













Supreme Per Capita Tax Due













Sep/Oct Activity Reports













Order Free Throw Kit, FT-KIT













Matching Funds Report













Nov/Dec Activity Reports













Form #1728 Annual Survey Of Fraternal















Free Throw Participation Report













Form #1295 Semi-Annual Council Audit

Report Audit














Jan/Feb Activity Reports













Pennies For Heaven Report













Knight Of The Year













Family Of The Year













Lady Of The Year













Volunteer Of The Year













Blue Coat Of The Year













Chaplain Of The Year













Religious Of The Year













Youth Of The Year













Mar/Apr Activity Reports













Measure Up Check to State













Columbian Award Application, Form #SP7 – Supreme














RSVP Refund/Plaque Application, Form















Annual Report Round Table, Form #2630


















Proper handling of the finances of a council is a serious and solemn matter. It is the duty of the Grand Knight, as chief officer of the council, to make certain that the laws of the Order that spell out how its monies should be handled by the Financial Secretary and Treasurer are fully observed. The Grand Knight is also the Chairman of the Board of Trustees of the Council, and as such, he should make absolutely certain that the records and accounts of the Council are audited semi-annually by the Trustees, as required by the laws of the Order.


The Grand Knight interacts with the Financial Secretary and Treasurer to insure the Council is meeting its financial obligations to the Supreme and State council and others. For instance, the Grand Knight countersigns all orders drawn and signed by the Financial Secretary and all checks drawn and signed by the Treasurer. He also reads the vouchers from the Financial Secretary of monies paid to the Treasurer and from the Treasurer of monies deposited in the bank. In essence, the Grand Knight checks on the performance of the Financial Secretary and Treasurer, working with them to help the council meet its financial obligations.


In accordance with section 130 of the “Charter, Constitution and Laws” (Item #30), each Financial Secretary, upon appointment by the Supreme Knight, is bonded automatically in the amount of $2,500.00. Additional bonding may be provided at a cost of $7.00 per thousand by contacting the office of the Supreme Secretary. The same will apply to the Council Treasurer when the “Report of Officer” (Form #185) is received at the Supreme Council office.




The Treasurer is the elected official in charge of handling all council funds. He receives money from  the  Financial  Secretary  and  issues  a  receipt  for  such.  He  is  also  responsible  for depositing all money in the proper council accounts and providing a voucher or certificate of deposit to the Grand Knight for each transaction.


The Treasurer is also responsible for issuing payments to the Supreme Council and Ohio

State Council on all assessments made by them to the council and for all orders of the council.


Finally, the Treasurer is responsible for keeping accurate accounts of the monies in the general expense fund of the council and the amount of money in any special funds established by the council. He must be able to provide up-to-date records on these accounts to the Grand Knight, Financial Secretary or Board of Trustees.




Basically,  the  Financial  Secretary’s  duties  revolve  around  two  (2)  key  areas  of  council activities: financial records and membership records. The Financial Secretary collects and receives all monies that come into the council from any source. He then turns that money over to  the  Treasurer  for  deposit  in  the  council account.


One main function of the Financial Secretary is to collect money, in the form of dues, from members. He sends out billing notices before the start of the billing period and initiates retention measures to prevent members from being suspended for nonpayment of dues.


The compilation of membership records is another of the Financial Secretary’s important roles. He must ensure that new members sign the constitutional roll of membership at the time of their First Degree. The Financial Secretary also applies to the Supreme Council office for honorary and honorary life membership cards for qualified members.




1.         COLLECT AND RECEIVE ALL MONIES - The Financial Secretary shall collect and receive all monies due the council and all funds obtained from any source (Section 139

Laws and Rules of the Order.)


2.         BILLING PROCEDURE - The proper billing of members utilizing the “Notice of Change of Status” method will not only assure positive results in the collection of council dues, but will serve as an effective vehicle in the prevention of suspensions.


3.         KEEP ACCOUNTS - Keep an account of the indebtedness of each member and the amount received from each, giving credit for the whole amount paid, and the purpose for which the same is paid, upon the precise day of payment, be the same made for arrears or advance or both and make a proper record of same in the books provided for that purpose.


4.         PAY MONEY TO TREASURER - Pay over to the Treasurer of his council all monies received at meetings, or between meetings, for fines, dues, contributions, initiation fees or from other sources, at and to the close of each meeting, for which said Treasurer shall forthwith give a written receipt to such Secretary, specifying the funds to which the same shall be credited, which receipt shall be given to the acting Grand Knight by the Financial Secretary before the next succeeding meeting.


5.         KEEP ROLL - Keep a roll of the members, their age, residences and occupations, with the date of initiation. Keep a record of Fourth Degree members as and when furnished by the Master of the Fourth Degree and Comptroller.


6.         CAUSE MEMBERS TO  SUBSCRIBE  TO  BY-LAWS,  ETC.  -  Cause  every  member before initiation to subscribe his name, subjecting himself to the constitution and by- laws of the Order and of the Council.


7.         NOTIFY SUPREME SECRETARY - Notify the Supreme Secretary of the names and addresses of all Council officers using Form #185.


8.         KEEP CERTAIN RECORDS - Keep a record of the financial and business transactions of his council upon books approved by the Board of Directors and furnished by the Supreme Council at the expense of the council.


9.         DRAW ORDERS - Draw all orders on the Treasurer of his council when ordered by the Supreme Council, State Council, his local council, Board of Trustees or Grand Knight for the payment of all claims or demands against his council.


10.      NOTIFY SUPREME SECRETARY OF SUSPENSIONS, ETC. - With the Grand Knight, notify promptly the Supreme Secretary of names of members initiated, suspended, expelled,  withdrawn,  deceased,  reinstated,  readmitted,  transferring  to  or  from  the council, and changes of address, for necessary entry on the Supreme Council records using Form #100.


11.       KEEP ACCOUNTS - Be the accountant of his council, keeping said accounts, so that same will show complete and accurate financial standing of the council and its members at all times, and such books and records as are required by the laws and rules.


12.       NOTIFY CANDIDATE’S GRAND KNIGHT - When a candidate receives degrees in a council of which he is not a member, the Financial Secretary thereof shall notify the Grand Knight of said candidate’s council.


13.     SEAL - Keep the seal of the council and affix the same to all proper papers, etc.


14.       NOTIFY COMPTROLLER - Notify the comptroller of the Fourth Degree Assembly of any Fourth Degree member who may transfer to the council, or who may transfer from the council, or who may be suspended by the council.


15.     OTHER DUTIES - Perform all other acts required by the laws of his council and the

Order and the rules of the Board of Directors.


The Board of Trustees consists of the Grand Knight and three (3) members elected by the council. Trustees supervise all financial business of the council. They serve as auditors for the semiannual audits and oversee the work of the Financial Secretary and Treasurer. The Grand Knight is the Chairman of the Board.


Trustees are elected for terms of three (3) years, two (2) years, and one (1) year. At each regular election, only the position of three-year Trustee will be voted upon, and the current three and two-year Trustees move on to become two and one-year Trustees, respectively.


The Trustees’ approval shall be necessary for the payment of all monies (except Benefit Fund monies and demands of the Supreme Council or Board of Directors or Ohio State Council), the regular and usual stated payments of the council, and payments authorized by the council after notice and vote in accordance with Section 122. They shall audit the accounts of the Financial Secretary and Treasurer at least every six (6) months, and in January and July report thereon

to their council, State Deputy, District Deputy and Supreme Secretary, upon forms approved by the Board of Directors and furnished by the Supreme Council.




Many Grand Knights understandably are unfamiliar with certain financial obligations due the Supreme Council and State Council. The following is offered to assist these Grand Knights to become acquainted with these obligations as rapidly as possible and thus to prevent future misunderstandings.


Ohio State Per Capita Tax - Councils are billed June 1 based on records on file at the Supreme Council office. All members except Honorary Life and Disabled are included in the billing at the current rate of six dollars and fifty cents ($6.50) per member. The State Secretary will answer any questions concerning Ohio’s per capita tax. Councils who have not paid the tax by September shall be “ipso facto” suspended.


Supreme Per Capita Tax [PCT] - Councils are billed in January and July at one dollar and seventy-five cents ($1.75) per member based on the members of record on file at the Supreme Council office on the first of each of those months.


Supreme Catholic Advertising Fund [CAF] - Councils are billed in April and October at fifty cents (50¢) per member based on the members of record on file at the Supreme Council office on the first of each of those months.


The council is billed for per capita taxes, Catholic Advertising Fund, supplies, withdrawal cards, membership adjustments, etc., as follows:


The Financial Secretary receives a billing each month from the Supreme Council office indicating all charges and credits as well as any changes in membership. The Financial Secretary should show each month’s billing to the Grand Knight so that the Grand Knight will be fully aware of his council’s financial standing as it relates to the Supreme Council office.


Is There a Time Limit on Council Payments to The Supreme Office and Ohio State



Yes! Section 156 provides that per capita assessments [which include Catholic Advertising Fund charges] must be paid within three (3) months and ten (10) days [100 days]. This period begins from the first of the month in which the billing is received as follows:




Jan. PCT



On Receipt



April 10

April CAF

On Receipt

July 10

July PCT

On Receipt

Oct. 10

Oct. CAF

On Receipt

Jan. 10

June Ohio PCT

On Receipt

Sept. 1

Special – from Supreme

As Requested

July 10 est.


What Happens When a Council Fails To Make Payment by the Final Date?


Section  156  provides  that  a  council  failing  to  make  the  payment  shall  be  “ipso  facto” suspended. The Board of Directors requires the Supreme Secretary to issue suspension notices to the Grand Knight, District Deputy, State Deputy and Supreme Director if there is one in the jurisdiction in which the council is located.


How Can a Council Have Its Suspension Lifted?


By paying the amount due.


Who Initiates Payment of Supreme Council Office and State Council Obligations?


The Financial Secretary, [Section 139(8)]. The Financial Secretary should issue an “Order on Treasurer” (Item #157) authorizing the Treasurer to issue the check in payment. The Grand Knight must countersign the Order on Treasurer.


Is  Council  Action  Required  to  Pay  a  Supreme  Council  Office  or  State  Council



No! Section 145 provides that no approval is required.


F. The Records of the Financial Secretary and Treasurer Open for Inspection.


The   State   Deputy,   District   Deputy,   Board   of   Trustees   and   Grand   Knight,   or   their representatives [Section 243] shall have access to the council records upon request to the officer(s) involved. Such requests must be within reason and demands shall not be made capriciously.



 Section 145 of the Laws of the Order requires that the Grand Knight and the Trustees shall audit the accounts of the Financial Secretary and Treasurer at least every six (6) months, and in January and July report thereon to their council, District Deputy, State Deputy and Supreme Secretary upon forms approved by the Board of Directors and furnished by the Supreme Council. Under no circumstances should either the Financial Secretary or Treasurer prepare the audits, but each should be readily available to the Trustees to answer questions regarding the records. The Trustees are charged with this duty and in accepting office they are accepting the responsibilities the office entails.


Trustees who sign an audit prepared by the Financial Secretary or Treasurer are participating in a deception. The report made to the Council, District Deputy, State Deputy and Supreme Secretary indicates the Trustees examined the records of the Financial Secretary and Treasurer. In such a situation, the Trustees cannot know the figures provided are correct.


If the Trustees and Grand Knight cannot personally make the audit, they should arrange to have one made by a qualified member at the expense of the council. A responsible Financial Secretary will require that his records and accounts be examined periodically according to our Laws for the protection of all concerned, including his own. Protection of self-interest of the Financial Secretary will also help to safeguard the financial affairs of the council. The Grand Knight and Trustees must arrange for the audit to be accomplished without depriving the Financial Secretary of his records for more than one week. The business records of any council can be properly examined within a week to assure accuracy and completeness.


The bonding company, which takes an active concern in audits, can refuse to honor the bond on either the Financial Secretary or Treasurer for the following reasons:


1.         Failure of the Trustees to conduct the audit or signing an audit prepared by the

Financial Secretary or Treasurer.


2.         Failure to have on file at the Supreme Council office two (2) consecutive audit reports for the year immediately past.





A.  To be obtained from the FINANCIAL SECRETARY

1.         Cash receipts records.

2.         Voucher stubs.

3.         Treasurer’s receipts to Financial Secretary.

4.         Council statement from Supreme Council for past six (6) months.

5.         Cash and checks on hand, if any.

6.         Bills or invoices requiring payment.

7.         Last audit of council.
8.       Members’ ledger cards.


B.  To be obtained from the TREASURER


1.       Check book and bank statements of past six (6) months.

2.       All bank books, regardless of purpose of account.

3.         All documents reflecting cash or liquid assets such as stocks, bonds, notes, etc.


C.  To be obtained from the RECORDING SECRETARY


1.       Minutes book of Council’s regular business meetings.


NOTE: Failure to complete all three (3) sections of the Audit Report will necessitate return of the report to the Grand Knight, causing inconvenience and unnecessary effort for all concerned. ALL items in ALL columns must be completed. If no figures are required, then the word “none” should be inserted on the proper line(s).




C.       MEMBERSHIP RECORDS (Schedule A)


Figures showing additions and deductions of members during the audit period are obtained from the records the Financial Secretary maintains on Ledger Cards, or Ledger Sheets in the old accounting system. These figures may also be obtained from the Council Statement received each month from the Supreme Office. On these billings are shown the additions, deductions, and transfers from associate to insurance or insurance to associate. To insure accuracy, the sum of the columns “Ins.” and “Assoc.” should equal the total in the columns marked “Tot.”


Only those members listed on the Council Statement can be used in the audit. If a newly initiated member is not indicated on the statement within sixty (60) days, please notify the Supreme Office Membership Department. The Ledger Card of suspended members must remain in the active file until the name is removed from the monthly statement. The Ledger Card and council roster should be verified to determine that all members and candidates who have paid all or any part of their initiation fee are listed on the roster.


Inactive insurance members should be treated in the same manner as regular insurance members and should be included in the first line of the “Additions” section.


The figures for “Total Deductions” in the “Deductions” section are to be placed on the line “Minus Total Deductions” in the Additions” section and must be subtracted from the figures for “Total for Period” to obtain the correct figures for “Number Members at End of Period.”





“Cash on Hand Beginning of Period” will be the figure in the previous audit report showing

“Cash on Hand at End of Period.”


Figures for “Cash Received, Dues and Initiation”, and “Cash Received From Other Sources” will be the six-month summary of Records of Cash Receipts, or the six-month  summary in the Financial Secretary Cash Book where the old accounting system is in use. “Total Cash Received” will be the total of the three (3) previous items.


Amounts for “Paid to Treasurer” will be the total of the figures shown on Receipts from Treasurer to Financial Secretary for monies received during the period by the Treasurer   from the Financial Secretary.


“Cash on Hand at End of Period” will be amounts shown “Paid to Treasurer” subtracted from amount shown as “Total Cash Received.” In most instances “Cash on Hand at End of Period” will show a zero balance as most Financial Secretaries pay all monies to the Treasurer before the end of the audit period.






The purpose of this procedure is to determine that dues payment by members was receipted for, entered on the member’s ledger, turned over to the Treasurer, receipted for by the Treasurer, and deposited in the bank account. Additionally, we should determine that no credit was posted on a member’s ledger for which there was no record of payment being received. In order to make these determinations, a representative number of accounts should be “spot checked.” The procedures are as follows:


a.          Verify a few receipts on each “Record of Cash Receipts” ledger to determine if the member was given credit on his ledger card for the amount shown.


b.         Verify a few members’ ledger cards to determine, in reverse order, if credit given there was received and recorded on the “Record of Cash Receipts.”


c.         Verify the totals on each “Record of Cash Receipts” sheet to determine that the money was turned over to the Treasurer and his receipt issued.


d.         Verify each “Treasurer’s Receipt” to determine that the amounts shown was credited on bank statements as deposits. 





The “Balance on Hand Beginning of Period” will be the figure shown in the previous audit by the Treasurer on line “Balance on Hand at End of Period.”


The item “Received From Financial Secretary” will be the six-month total of the items in the Treasurer’s Cash Book showing monies received from the Financial Secretary. This should agree with the amount shown in the Financial Secretary’s report on line “Paid to Treasurer.’’


Under “Disbursements,” the amounts for “Per Capita (State and Supreme)” payments and “General Account Expenses” will be the six-month total of payments by the council as shown in the disbursements section of the Treasurer’s Cash Book.






The purpose of this procedure is to determine if the Treasurer’s check register is in balance with the balance shown on the end of the period bank statement. Some other procedures are accomplished at this time, they are:


a.         Determine that an authorized voucher exists for each check issued and that the check was issued to the correct payee in the correct amount.


b.         Review the endorsements on the checks to determine that they are endorsed by the payee.


c.         Check the cancelled checks to the Cash Disbursement Register and indicate and initial audit results on the Check Register.






This section will provide a capsule picture of the financial condition of the council. From audit period to audit period, it will indicate the council’s financial progress -- or lack of it -- and where necessary will enable the Trustees, State and District Deputies, and Supreme Office to obtain a true picture of the council’s financial progress.


However, it is apparent that some councils are including figures that do not properly belong in the report for the period for which the audit is being made. This is particularly true relative to “Due Supreme Council: Per Capita” in the “Liabilities” column and “Due From .... Members” in the “Assets” column.


It  appears that some councils  are  including  as  owed  the  Per  Capita  levy  for  the  period following that for which the audit is being made. This should not be done. (Example: if an audit is being made for the period ending December 31st, then the per capita levy for January should not be shown in the “Per Capita” line. Should that amount charged in January not be paid, it would be shown in the next audit for the period ending June 30th.)


In relation to the “Due From .... Members” line, the Financial Secretary, if he is following the rules faithfully, bills his members at least fifteen (15) days prior to the start of a period. Some councils are entering on this line the amounts for which the members are being billed for the following period. Therefore, the Financial Secretary when billing, should date the bills as of the first of the month in which they come due (such as, January 1 or July 1) and the Trustees in making the audit for the prior period should disregard these figures. Any unpaid portions of these charges for the ensuing period will appear on the next Audit report.




I.        ASSETS


“Undeposited Funds” will be monies in the possession of either the Financial Secretary or

Treasurer, or both.


Assets labeled “Bank -- General Account” and “Bank -- Special Account” will be the reconciliation of the Treasurer’s checkbook(s) showing the net cash balance(s). Uncashed checks outstanding should be deducted from the bank statement.


The figure for “Due From -- Members,” both the number of members who owe and total amounts owed, may be obtained from the Financial Secretary’s records, mainly from his Ledger Cards, or Ledger Sheets where the old system of accounting is in use.


NOTE: One criterion of the financial condition of a council is indicated by the number of members either paid in advance or in arrears and the amounts involved. Please be certain to complete this item in this section.


The Treasurer will furnish the amounts for “Savings and Investment Accounts” from his Cash Book which should show transfers of cash to savings accounts or purchase of investments. If the council owns stocks or bonds, the Trustees should make a count of the investments and determine that all earnings on investments are properly credited to the council accounts.


“Total Current Assets” is the total of the five (5) previous lines





Figures for the “Liabilities” section for the council’s obligations to State and Supreme Council and “Miscellaneous Liabilities” will be supplied by the Financial Secretary from his records and from unpaid bills in his possession.


Advance payment of dues by members should be included in “Advance Payments by -- Members.” It is a liability because it represents dues payment not yet chargeable to the members.


To include this item, insert the words “Advance Dues” on the first line under the heading “Misc. Liabilities” and insert the amount in the proper space.


Charging off unpaid accounts -- When a member is suspended, the amounts he owes will appear in the Audit report for the period in which he is suspended. His card or ledger sheet should be removed from the council file on or before the end of the period in which he is suspended. Therefore, when the billing by the Financial Secretary is made for the next period, the amount he owes will no longer appear as there will be no charge made to this member. This eliminates the carryover from one period to another of uncollectible dues or other charges on members who have been suspended.


The figure in the space for “Total Current Liabilities” is to be entered in the “Assets” column in the space designated “Less: Current Liabilities” and be subtracted from “Total Current Assets” to obtain figure for “Net Current Assets.”


If liabilities exceed assets, the “Total Current Assets should be subtracted from “Current

Liabilities” and the resulting figure entered in red ink or circled.






Trustees  are  to  itemize  the  investment  assets  on  the  appropriate  lines  provided  for  that purpose in the “Investments” section.


Figures showing the value  of  “Real  Estate”  and  “Furniture” should  be  obtained  from  the

Secretary of the Council Home Operating Committee.


In addition to the Audit, it is strongly recommended that an Annual Budget should be prepared in November or December of each year following guidelines the council had established, if one had been rendered previously. It is good and sound practice to transfer funds from the General account to the Savings account each year as a contingency fund. The funds should be transferred immediately following adoption of the budget, early in the calendar year.


Section 145 of the Order’s Charter Constitution Laws outlines the Duties of the Trustees and its Chairman, the Grand Knight. Every Trustee is required to be totally familiar with this section and its impact on the council’s finances and obligations, and his duties. Section 122 spells out the manner in which the council manages its funds. Other sections dealing with the disposition of council monies and funds are 139-1,139-3, 140-1, 140-2, 140-3 and 140-4. Council By-Laws may also contain Laws and Rules governing the expenditure of monies and approved by the Supreme Advocate in a manner consistent with the Charter Constitution Laws and the Board of Directors.







Fraternal Activity,” form #1728, is one of the most important reports each council is required to submit. There are four (4) sections to this form:


1.        Number of meetings held during the year.

2.        Activity expense.

3.        Charitable and Benevolent Disbursements.

4.         Fraternal Commitment.


This survey covers a twelve-month period (January 1 to December 31) and must be submitted to Supreme by January 31. It is the data from these surveys that permits the Knights of Columbus to continue as a tax-exempt organization.


The following are suggestions for keeping track of items for the Fraternal Survey:


1.        Send a copy of the form to all of your members and ask them to keep track of what they do during the year, and send it back to the council at the end of December.


2.        Ask the members to report their activities at each meeting. A form could be placed in a conspicuous place in your meeting room so members could log in the necessary activities at each meeting.


Our State Deputy insists on one hundred percent (100%) participation in the submission of this important survey. The Fraternal Survey data is provided to the Internal Revenue Department so that the Knights of Columbus may maintain its federal tax exempt status.




FORM 1728






Form #185 -- Report of Officers Chosen for the Term July 1,      -- June 30,        .  This form on page 31 lists all officers chosen or appointed for the Fraternal year. This information is essential for transaction of official business and direct mail communications with officers. The form must be submitted to the Supreme Secretary with copies to the State Deputy and District Deputy no later than August 1. The officers listed on Form #185 will receive the Buckeye Bulletin free of charge.


Form #365 -- Service Program Personnel Report. This form (#365) on page 32 should be completed and forwarded to the Supreme Council Department of Fraternal Services as soon as a majority of your council’s service program personnel have been appointed. Please understand that it is not necessary for your council to appoint members to fill all of the positions listed on the form.


The Service Program Personnel Reporting form (#365) must be received at the Supreme Council by September 1 in order to attain the first requirement for the Star Council, Columbian, Fr. McGivney and Founders Awards.


The form (#365) must be submitted to: Supreme Council Department of Fraternal Services, the

State Deputy and District Deputy by September 1.


Those Service Program Personnel listed on form #365 will receive the Buckeye Bulletin free of charge.



FORM 185


FORM 365


Where Can I Find That?


Your guide on where to find information in Knights of Columbus publications


Looking to find information on a certain topic? This index can help. Below and on the following pages is a listing of subjects and the item numbers of publications that contain information pertaining to them. On the last page of this flyer is a list of K of C publications and their item numbers. Simply compare the item number from the index to the list on the last page to find the name of the publication you're looking for. All the publications in this index are available from the Supreme Council Supply Department.


Knights of Columbus Subject Index


Admission Committee: (#30) (#390) (#915) (#916) Appointments:     (#30) (#915) (#916) (#1937) Assembly By-laws: (#346-4) (#1350)

Assembly Drill: (#808)

Assembly Elections: (#325) (#346-4) (#1350) Assembly Meeting Seating: (#2066) (#1350)

Assembly Meetings: (#3464) (#483) (#1350) (#2066)(#2411) Assembly Report Forms: (#325) (#2411)

Assembly Supplies: (#1264) (#2411) Assessments, Per Capita: (#30) (#498) (#915)

Audit, Semiannual: (#498) (#915) (#916) (#1410) (#1436) Baldric:  (#808)

Bonding:  (#30) (#915) (#916) (#1410)

Brother Barnabas Award: (#401) (#472) (#498) Bulletins:  (#1844) (#1953) (#2235)

Bursar Supplies: (#472) (#498) (#1264) Calendar of Events: (#962) (#1911)

Cards (Membership): (#915) (#916) (#1264) (#1410) Catholic Advertising Fund: (#915) (#1410)

Catholic Information Service: (#937) (#962) (#983) Century Club Award: (#915) (#962)

Ceremonials: (#915) (#916) (#1436) Certificates:      (#1264) (#2640)..

Certificates (Fourth Degree): (#1264) (#2411) (#2543) Certificates (Squires): (#1264) (#2755)

Chalice Program: (#325)

Chaplain: (#915) (#945) (#983) (#1942) (#2678) (#2748) (#2942)

Church Activities: (#472) (#889) (#962) (#945) (#983)(#1942) (#2285) (#2632) (#2748) (#2757 and #2760)(#2759) (#2925)

Circle Activities: (#445) (#472) (#498) (#4038)

Circle Advisory Board: (#445) (#480) (#498) (#915)

Circle Audits: (#401) (#445) (#472) (#498)

Circle Checklist: (#401) (#472) (#480) (#498) (#1875) Circle Committees: (#401) (#472) (#498) (#4038) Circle Meeting Agenda: (#498)

Circle Officers: (#401) (#445) (#472) (#498) (#4038) Circle Supplies: (#472) (#498) (#1264) (#4838)

Civic Award: (#325) (#1953)

Clip Art: (#1264) (1844) (#2235) (#2865) (#2940) Clip Art (electronic): (#1264) (1844) (#2235)

College Councils: (#916) (#937) (#2119) (#2445) (#4043) Color Corps: (#808) (#2066)

Color Corps Protocol: (#808) Color Guard: (#808) (#2066) Columbia: (#937) (#2235)

Columbian Award: (#915) (#916) (#962) (#1436) (#4069) Columbus/Columbus Day Address: (#325) (#962) (#1436)(#2253) Community Activities: (#472) (#889) (#962) (#1953)(#2285) Contest of Champions: (#915) (#962)

Corp. d’Elite Award: (#401) (#472) (#498) Council By-Laws: (#30) (#915) (#1410)

Council Correspondence: (#915) (#1612) (#1937)

Council Activities: (#889) (#915) (#962) (#2235) (#2285)(#2942) Council Events: (#915) (#962) (#1612) (1844) (#1937)(#2235) Council Meeting-Seating: (#915) (#1612) (#1937)

Council Meeting-Dignitaries: (#915) (#1612) (#1937)

Council Meetings: (#346) (#483) (#915) (#945) (#1410) (#1612) (#1937) Council Officers: (#30) (#346) (#770) (#915) (#945) (#1410) (#1937) Council Officers Checklist: (#915) (#945) (#962) (#1436) (#2967)

Council Officers Election: (#30) (#346) (#770) (#915) (#1436) Council Officers’ Meetings: (#915)

Council Protocol: (#483) (#915) (#1612)

Council Report Forms: (#915) (#1410) (#1436) (#1911) (#1993) Council Statement: (#915)

Council Supplies: (#915) (#1264) (#1410) (#1427) Counselors (Squires): (#472) (#480) (#498) (#915) (#1875)

Deadlines for forms and awards: (#325) (#401) (#915) (#962) (#1410) (#1436) (#1911) (#1953) Death Transactions: (#30) (#915)

Disability Waiver (#30) (#915) (#916) (#1410) Dissolution of Councils: (#30) (#916)

District Deputy: (#30) (#916) (#2119) (#2967) District Deputy Appointment: (#30) (#916)

District Deputy Duties: (#30) (#916) (#1845) (#2119) (#2967) District Deputy Expenses: (#30) (#916)

District Deputy Materials: (#916) (#2967) District Deputy Reminder: (#916) (#2967) District Deputy Visitation Report Form: (#916)

District  Deputy  Visits  Outside  District:  (#30) (#916)

District Meeting Outline: (#916) District Meetings: (#916) (#2967)

Dues: (#30) (#346) (#915) (#916) (#1410) (#1845) Educational Programs: (#937) (#951) (#962) (#1942) Essay Contests: (#1953) (#962)

Faithful Comptroller Duties: (#325) (#346-4) (#1350) (#2066) (#2411) Faithful Comptroller Supplies: (#1264) (#2411)

Faithful Navigator: (#325) (#346-4) (#1350) (#2066)

Family Activities: (#889) (#962) (#1993) (#2285) (#2761) (#2925) Family of the Month Program: (#962) (#1993)

Family of the Year Program: (#962) (#1993) Father McGivney Award: (#962) (#915) (#4069)

Financial Secretary: (#30) (#346) (#915) (#916) (#1410) (#1436) (#1845) Financial Secretary Personal Computer Software: (#915) (#916) (#1264) Financial Secretary Supplies: (#1264)

First Degree: (#30) (#916) (#936) (#1410) (#2769) Flag Display: (#808) (#1536) (#1612) (#1667) (#1953)

Flag Materials: (#994) (#995) (#1264) (#1427) (#1636) (#1682) (#1615) (#1667) (#1953) Founders’ Award: (#915) (#962) (#916) (#1410) (#4061) (#4069)

Fourth Degree: (#30) (#325) (#346-4) (#808) (#937) (#1360) (#1953) (#2066) (#4135) Fourth Degree Drill: (#808)

Fourth Degree Emblem: (#1350) (1910)

Fourth Degree Laws: (#3464) (#1350) (#2411)

Fourth Degree Materials: (#1264) (#1953) (#2411) (#4155)

Fourth Degree Membership Items: (#1264) (#1953) (#2411) (#4135) (#4155) Fraternal Benefits: (#80) (#889) (#916) (#937) (#1410)

Fraternal Suppliers: (#1264)

Fraternal Survey/Results: (#916) (#889) (#942) (#1436)

Free Throw Championship: (#916) (#962) (#1436) (#1928) (#FF-KIT) Funerals/Wakes: (#808) (#1350) (#2942)

Grand Knight: (#30) (#346) (#915) (#1436) (#1612) (#1937) Honor Guards: (#808) (#1350) (#2066)

Honorary/Honorary Life: (#30) (#915) (#1410) Inspection of Books: (#915) (#916) (#1410) Installation Assembly Officers: (#1350) (#1355)

Installation Council Officers: (#30) (#770) (#915) (#916) Installation State Officers and District Deputies:  (#916) (#946)

Insurance Promotion: (#889) (#915) (#916) (#962) (#937) (#1073) (#1410) (#2769) (#4061) (#4069)

Insurance Promotion Award: (#915) (#962) (#916) (#4061) International Family of the Year: (#1993)

International Service Program Awards: (#962) (#2285) Invitations to Council Events: (#915) (#1612)

Juvenile to Adult Transactions: (#30) (#915) (#916) (#1410) Keep Christ in Christmas: (#962) (#2757 and #2760) (#2759) Knightline: (#915) (#916) (#937) (#945) (#962)

Knights  of  Columbus  Emblem:  (#30)  (1910) (#2235)

Knights  of  Columbus  History/Overview:  (#889)  (#937)  (#1267)  (#1915)  (#2041)  (#2045) (#2925) (#2999) (#3079)

Knights of Columbus Laws: (#30) (#346) (#915) (#916) (#937) (#1410)

Knights  of  Columbus  Organizational  Structure:  (#30)  (#889)  (#916)  (#937)  (#945)  (#962) (#1612)

Manual of the Sword: (#808)

McDonald, Brother Barnabas: (#472) (#498) (#1688)

McGivney, Father Michael J.: (#889) (#937) (#945) (#2045) (#2748) (#2099) Membership Applications from Religious: (#30) (#915) (#916) (#1410) Membership Balloting: (#30) (#346) (#915) (#916)

Member Benefits: (#30) (#889) (#916) (#937) (#951) (#1073) (#1410) (#2041) (#2761) (#2773) (#2769)

Membership Cards: (#915) (#916) (#1264) (#1410)

Membership Delay in Acceptance: (#30) (#916) (#916) (#1410) Membership Director: (#915) (#916) (#962) (#2678) (#2769) Membership Procedures: (#915) (#916) (#1410)

Membership Qualifications: (#916) (#916) (#937) (#945) Membership Recruitment Activities: (#916) (#962) (#2678) (#2769) Membership Recruitment Committee: (#916) (#962) (#2769)

Membership Recruitment Materials: (#889) (#1264) (#962) (#1539) (1844) (#2041) (#2678) (#2769)

Membership Recruitment Techniques: (#889) (#922) (#962) (#2256) (#2041) (#2678) (#2769) Membership Reports: (#915) (#916) (#1410)

Memorial Service for Members: (#346) (#2942)

New Circle Development: (#325) (#480) (#498) (#915) (#916) (#1436) (#1875) (#4038) New Council Development: (#916) (#2119)

New Council Development Award: (#916) (#2119)

New Member Transactions: (#30) (#915) (#916) (#1410)

Notice of Intent to Suspend: (#30) (#915) (#916) (#937) (#1410) (#1845) Officers’ Jewels: (#498) (1910) (#1264) (#1427) (#1612)

Officers, Failure to Perform Duties: (#30) (#916) Parades: (#962) (#1953)

Parliamentary Procedure: (#498) (#915) (#1612) (#1937) Patriotic Holidays: (#962) (#1953)

Patriotic Programs: (#962) (#1953)

Patriotic Service Award Certificates: (#1264) (#1953) (#2543) People With Mental Retardation: (#962) (#2235)

Per Capital Tax (Assessments)-Circle: (#498)

Per Capital Tax (Assessments)—Council: (#30) (#915) (#916) (#1410) Pledge of Allegiance: (#995) (#1953)

Portraits: (#1264)

Practical Catholicity: (#30) (#915) (#937) Press Releases: (#2235)

Print Jobs (personalized letterhead, envelopes and program covers): (#1264) Program Chairmen/Directors: (#915) (#916) (#1436)

Program  Supplement:  (#915)  (#916)  (#937) (#945) (#962)

Pro-life   Programs:    (#937)    (#962)    (#1757) (#2072) (#2274) (#2275) (#4091)

Promotional and Gift items: (#1427)

Public Relations: (#2235) (#962) (1844) (#2678)

Public Service Announcements: (#962) (#1436) (#2235) (1844) (#2759) Reactivation Transaction: (#30) (#915) (#916) (#1410)

Readmission Transaction: (#30) (#915) (#916) Reapplication Transaction: (#30) (#915) Receipts: (#915) (#916)

Refund Support Vocations Program: (#325) (#401) (#962) (#1436) (#1942) (#1953) Regalia: (#808) (#1350)

Reinstatement Transaction: (#30) (#915) (#916) Report Forms: (#916) (#916) (#962)

Retention: (#9 16)

Round Table: (#962) (#1436) (#2632) Scholarships: (#916) (#951) (#962) Second Degree: (#30) (#915) (#916)

Service Program: (#915) (#937) (#962) (#1436) (#2285) Service Program Awards: (#962) (#1436) (#2285)

Service Program Directors: (#915) (#916) (#962) (#1436) Spanish Speaking Council: (#916)

Speakers: (#915) (#1953) (#962) (#1937) (#2678)

Squires: (#30) (#401) (#472) (#480) (#498) (#915) (#916) (#937) (#1688) (#1876) Squires Awards: (#401) (#472) (#498)

Squires Circles: (#30) (#445) (#472) (#480) (#498) (#915) (#916) (#962) (#1688) (#2865) (#4038)

Squires Emblem: (#472) (#498) (#1688) Squires History: (#472) (#498) (#1688)

Squires Investiture Ceremony (#445) (#472) (#498) (#1875) Squires Laws and Rules: (#445) (#472) (#498)

Squires Membership Recruitment: (#472) (#480) (#498) (#1875) (#2865) (#4038) Squires Mona: (#498) (#2865)

Squires Newsletter: (#472) (#498) (#915) (#916) (#1688) St Mary’s Church: (#937) (#2045) (#2999)

Star Council Award: (#915) (#916) (#962) (#1410) (#4069) Star District Award: (#916) (#4157)

State Circles: (#448) (#488) (#498)

State Squires Chairman: (#498) (#1875) Student Loans: (#916) (#937) (#951) (#962)

Substance Abuse Awareness Program: (#962) (#1436) (SUB-AB)

Supplies: (#498) (#915) (#916) (#1410) (#962) (#1410) (#1427) (#1953) (#2769) (#4038) Supreme  Council  Awards:  (#498)  (#915)  (#916)  (#962)  (#1410)  (#1436)  (#1953)  (#1993) (#4069)

Supreme Council Directory: (#916) (#962) Survey of Fraternal Activity: (#9 16)

Suspension Transactions: (#30) (#915) (#916) (#1410) (#1845) Third Degree: (#30) (#915) (#916)

To Be A Patriot: (#325) (#1953)



Publications covered in the index:


(#30) Charter, Constitution, Laws (#325) Assembly Report Forms Book (#346) Council By-Laws

(#346-4}Assembly By-Laws

(#390) Admission Committee Guide (#401) Circle Report Forms Booklet (#445) Circle By-Laws

(#448) State Circle Laws and Rules

(#472) Sponsoring and Counseling a Columbian Squires Circle

(#480) Twenty Questions

(#483) How to Conduct a Meeting (#488) State Squires Committee Book (#498) Circle Operations Manual (#770) Installation — Council Officers (#808) Color Corps Drill Manual

(#889) K of C Flip Chart

(#915) Grand Knight’s Handbook

(#916) DD Handbook

(#922) Getting That Application Signed flyer

(#937) These Men They Call Knights

(#942) Everyday Heroes flyer

(#945) Chaplain’s Handbook

(#946) Installation of State Officers and District Deputies ceremonial

(#951) Financial Aid to Education

(#983) CIS Pamphlets flyer

(#962) Surge...With Service manual (#994) U.S. Flag poster (#995)Pledge of Allegiance flyer

(#1073) New Member Insurance Program flyer

(#1264) Supply Catalog

(#1267) Did You Know? flyer

(#1350) Fourth Degree Laws and Rules (#1355) Installation — Assembly Officers (#1410) Financial Secretary Handbook (#1427) Promotional and Gift Catalog (#1436) Council Report Forms Booklet (#1536) U.S. Flag Display Rules

(#1582) History of the Flag (#1667) The Canadian Flag (#1539) Audiovisuals flyer (#1612) K of C Protocol book

(#1615) Can We Wave the flag Too Much? flyer

(#1688) Squires Member Handbook

(#1767) Birthright flyer

(#1844) Clip Art Booklet

(#1845) Notice of Intent to Suspend Procedures

(#1875) Checklist for Squires Chairmen (#1910) K of C Emblems and Jewels (#1911) Planning Calendar

(#1915) Proud to be a Part place mat (#1928) Free Throw Championship Guide (#1937) Responsibilities of Grand Knight (#1942) Vocations Handbook

(#1953) Fourth Degree Program Manual (#1993) Family of the Month Booklet (#2041) Pocket Flip Chart

(#2045) The Life and Legacy of Father McGivney

(#2066) Faithful Navigator Responsibilities

(#2072) Pray the Rosary to End Abortion Prayer card (#2119) New Council Development Guidelines (#2235) Public Relations Handbook

(#2253) Columbus: His Achievements, ‘Limes and Faith flyer

(#2256) Two-on-One Recruiting flyer

(#2274) Abortion — Choose to Know the Facts flyer

(#2275) Winning the War of Words; Rebuttals to Abortion Arguments flyer

(#2285) Who Cares flyer

(#2411) Faithful Comptroller Handbook (#2445) You Might Be Surprised flyer (#2543) Fourth Degree Certificates flyer (#2632) K of C Round Table Program (#2640) Certificates Booklet

(#2678) Sample Pulpit Announcements (#2748) Prayers for a New Millennium (#2755) Squires Certificates Flyer

(#2757 and #2760) Keep Christ in Christmas posters

(#2759) Keep Christ In Christmas Clip Art

(#2761) Family Fraternal Benefits

(#2769) How to Succeed at Membership Recruitment (#2773) Member/Spouse Fraternal Benefit flyer (#2865) Squires Clip Art

(#2925) Faith, Family & Fraternity

(#2940) Jubilee 2000 clip art

(#2942) Memorial Service for Members of the Knights of Columbus

(#2967) District Deputy Checklist (#2999) St. Mary’s Church Booklet (#3079) His Beliefs are Our Beliefs

(#4038) Squires Membership Recruitment Guide

(#4043) Continue to Weave the Cable

(#4157) Star District Award flyer

(#4061) Promoting the Insurance Program

(#4069) Star Council Award flyer

(#4091) The National Life Center flyer

(#4135) A Call to Patriotism

(#4155) A Guide to Fourth Degree Recruitment

(#FT-KIT) Free Throw Kit

(SUB-AB) Substance Abuse Awareness Kit


If you are unable to find information on a program you are interested in, please contact the: Supreme Council Department of Fraternal Services

1 Columbus Plaza

New Haven, CT 06510-3326


Or call (203) 752-4270








JOHN A. MARRELLA                                                                                 TEL: 203-752-4000



Knights of Columbus










DATE:           APRIL 2008




This memorandum is intended to provide information to U.S. councils and assemblies as they prepare to complete their annual tax filings for taxable year 2008. While this memo provides important, basic information relating to the treatment of the Order’s councils and assemblies under the tax laws, it is assumed that councils and assemblies will receive their own legal and tax advice from local professionals. Each council and assembly must carry out its own responsibilities related to its federal tax information returns. Questions regarding these issues to the Supreme Advocate’s Office.


1.       General Information


All councilsand assemblies in the United States are exempt from federal income tax Under Section 501(c)(8) of the Internal Revenue Code (IRC), as “fraternal lodges.” Included with the enclosed materials is a 1940 letter from the Internal Revenue Service (IRS) recognizing exemption for the Supreme Council and its subordinate units, along with the most recent IRS letter confirming this exemption. (See Attachment 1.) Each assembly and council is nevertheless required to obtain its own Employer Identification Number (EIN) from the IRS and submit its own annual tax filing. (We ask, however, that you do not send a copy of your annual filing to the Supreme Council.) Further, each council and assembly also must provide its EIN

and written authorization to the Office of the Supreme Advocate if it is to be included under the


1 For the purposes of this document, the term "council" applies to both state and local councils of the Order.

2 The Order itself is classified under the federal tax code as a "fraternal benefit society."


IRS’s group exemption. Please note that the group exemption ruling afforded to the Supreme Council and its assemblies 2055(a)(3), it must report total contributions received to the IRS by filing Schedule B (Form 990, 990-EZ or 990-PF).  Individual contributions in aggregate for the year of $l,000.00 or more must also be reported on Schedule B. Contributors of $250.00 or more must be provided a written acknowledgement substantiating the contribution (see IRS Publication 1771).


VI.      Licensed Gaming

 Many states allow non-profit tax-exempt organizations, including fraternal benefit societies like the Order, to engage in charitable gaming in order to raise funds for charitable organizations and activities. Such charitable gaming may include instant tickets, lotteries, pull tabs, raffles and  other  gaming  activities.  The  exempt  organizations  conducting  gaming  must  include gaming proceeds in their gross receipts when making their annual Form 990 calculations. Such gaming activities must be conducted in fill compliance with all applicable local, state, and federal laws, and the responsibility for such compliance rests with the officers of the relevant council or assembly.13


Certain bingo games may be exempt from the tax on unrelated business taxable income if they meet the requirements of IRC Sec. 5130 and might be excluded from the wagering tax under IRC See. 4401. Income from the sale of “instant bingo” tickets or “bingo” pull-tabs does not qualify for the bingo exclusion.


Councils and assemblies engaged in charitable gaming must review, in consultation with legal or tax counsel, relevant IRS forms and publications. Such forms and publications may be received from the IRS from the sources indicated in footnote 4 above. Please note that gross receipts from such gaming must be included under the Employer Identification Number (EIN) of the council, assembly or home corporation actually conducting the gaming operations.


VII.     Conclusion


Again, each council and assembly must carry out its own responsibilities related to its federal tax information returns. If necessary, councils should rely on the advice of local accountants and tax counsel. Questions for the Supreme Council should be directed to the Supreme Advocate’s Office.





13   The IRS recently published a publication regarding tax exempt organizations and gaming (Publication 3079), which informs organizations of its potential liability for income, employment, and excise taxes.  Depending upon the type of gaming activity, an organization may be required to file a monthly tax return (Form 730) and pay excise tax on its gross receipts.  The organization may also have to include the net receipts in filing requirements for Form 990-T and possibly pay tax on unrelated taxable income resulting from the activity.  There may also be other filing requirements concerning reporting income and withholding tax on winnings (Form W-2G), employment tax filings for employees, and excise taxes or occupational taxes (Form 11C) concerning the gaming.


Generally, tax-exempt organizations are required to file Form 990, Return of Organization Exempt from Income Tax, with the IRS. Among other exceptions, organizations with annual gross receipts normally less than $25,000 or less (see note below) are not required to file this information return.


Beginning in 2007, however, under the Pension Protection Act, tax-exempt organizations that are not required to file information returns because of the gross receipt exception must file electronically an annual notice with the IRS providing all of the following information:


·    The organization’s legal name and any other name under which it operates or does business

·    The   organization’s   mailing   address    (including  web   site,    if   any)   and   taxpayer identification number

·    The name and address of a principal officer

·    Evidence that gross receipts do not exceed $25,000


Under the Act, the IRS is required to notify by mail, over the Internet, or other outreach every organization that is required to file the annual notice. If an organization fails to file a notice for three consecutive years, it could have their tax-exempt status revoked.


Note: Generally, the gross receipts exception is met if average annual gross receipts are

$25,000 or less for three years, including the year for which the information return is filed. See the instructions to Form 990 for more details.







Internal Revenue Service (IRS) Form 990 and instructions may be obtained from IRS local offices or by calling the IRS forms ordering number 1-800-TAX-FORM (1-800-829-3676). The IRS instructions plus the Knights of Columbus supplemental instructions for the 2007-2008

Form 990 must be used together to complete the Form 990.


The IRS may send you a 990 or 990-EZ Form and instructions. The set from the IRS will include an address label showing last year's address. That label should be used in filing the form for the current year. If any information on the label is wrong, draw a line through that part and correct it following the Specific Instructions for Form 990, Item C, Page 16. If you did not file for 2007, you may not receive a packet from the IRS.


On Line “A,” indicate the beginning and ending dates of your accounting year, if different from the calendar year.


On Line “B,” check the box if the Council’s mailing address has changed since the filing of the

2007 Form 990, or if the pre-addressed mailing label you have received from the IRS was incorrect    and    you    are    correcting    the information.


When completing the Name of Organization and address Box C”, use the pre-addressed mailing label you may have received from the IRS and follow the Specific Instructions for Form

990, Item C, Page 16 regarding name and address. Be certain to use your council’s correct name and council number. Most council names should read, “Knights of Columbus Council No. (insert council number).” The Council or Assembly number may be a one, two, three, four or five digit number. While for computer purposes it may be preceded by a “0,” do not do so here. Councils with adopted names should read, “Knights of Columbus, (insert the adopted name), Council No., (insert council number).” Do not use the title “Supreme Council” anywhere in the name of your organization.


Your council’s Employer Identification Number (SN), a nine digit identification number issued by the IRS, should be inserted in Box “D” of the Form 990; if your council does not have its own EN, you must file Form SS-4 with the IRS to request one. This form can be obtained from any local IRS office, or from the Supreme Advocate’s office. Pending receipt of an EIN from the IRS, insert the words “applied for” in Box “D” of Form 990. Each council must have its own EIN in order to be listed under the Order’s Group Exemption Number. Do not use the Supreme Council’s EIN.


On Line “F,” check the box reflecting your method of accounting.


On Line “H,” the answer to A is “no;” the answer to D is “yes.” Do not answer (b) or (c). On Line “I,” the GEN number is 0188.


On Line “J,” check the box for 501(c) and insert the figure “8” between the parentheses.


On Line “K,” check the box if your gross receipts are normally not more than $25,000, and follow the IRS instructions for Form 990, B, 14, c. Page 3. You do not have to file a completed return with the IRS if your receipts are less than $25,000, unless your assets at year-end are

$250,000 or more. However, if you received a Form 990 package in the mail from the IRS, you should file a return without financial data. See IRS instructions for Form 990, A, Page 2.


On Line “L” report gross receipts. See IRS instructions for Four 990, Pages 2, 3 and l 6.


Line “M” must be completed or the return will not be considered complete. If the council did not receive mix “pass-through charitable” contributions to be used exclusively for charitable (not fraternal or social) purposes and did not receive any non-charitable contributions of $5,000.00 or more, then check the box on Line “M” indicating the organization is not required to attach Schedule B (Form 990, 990-EZ, or 990-PF). See IRS instructions for Form 990, Page 17. If the council did receive any “pass-through charitable” contributions to be used exclusively for charitable (not fraternal or social) purposes, then Schedule B (Four 990, 990-EZ, or 990-PTh must be completed, reporting contribution totals and individual contributions of $1,000.00 or more. See IRS instructions for Form 990, Page 17 and the instructions for Schedule B. Contributions of $250.00 or more must be provided a written acknowledgement substantiating the contribution (see IRS Publication 1771).


The   remainder   of   the   return   should   be completed as required by the IRS instructions for Form 990. Again, if your gross receipts are normally  not  more  than  $25,000,  (see  IRS


instructions for requests relating to quid pro quo contributions. See IRS instructions for Form

990, Section L, Pages 6-8.


Question 84a asks whether you solicited any contributions or gifts that were not tax deductible. If the answer to Question 84a is “yes,” then under 84a, you are asked whether you complied with the IRS instructions for Form 990, Section L, Pages 6-8.


Questions 85, 86, 87, and 89: The answers for each of these questions are N/A.” Question 88 concerns subsidiary taxable corporations. If Question 88 is answered “yes,” then Part IX of Form 990 must be completed.


Question 90a: This question should be completed if you file a copy of this return with your state.


Question 91: List the name, address and telephone number of the Financial Secretary or the equivalent officer.


Question 92: Do not check the box.


Part VII: Follow the IRS instructions for Form 990, Pages 32. Part VIII: Follow the IRS instructions for Form 990, Page 32-33.

Part X: The answers to (a) and (b) should be “No.” Councils should not have such transfers.


The Grand Knight, Deputy Grand Knight, Treasurer or Financial Secretary or equivalent officer of the State Council and Assemblies, must sign Form 990. The completed form must be filed by mailing it to the Internal Revenue Service Center, Ogden, UT 84201-0027 as shown on Pages 5-6 of the Four 990 and Form 990-EZ instructions.








Must a council or assembly file Form 990 or Form 990-EZ?


Yes, if the gross receipts of the council or assembly are $25,000.00 or



more.  If gross receipts are under $25,000.00 and gross assets are under

$250,000.00, then no filing is required unless the IRS sent a form with a computer address label on it to the council or assembly. If that occurred, then a partial would be necessary. See the Form 990 and 990-EZ instructions.






What does “gross receipts” mean for the $25,000.00 threshold?



“Gross receipts” of the council or assembly include all receipts of the organization from all sources. All receipts that are deposited in the organization account are counted. “Gross receipts” is the total of all receipts. “Gross receipts” does not mean net receipts or income or gain or year end totals. “Gross receipts” includes all receipts even if given away to charity. If the council has a fraternal or social event or charitable fundraising event or engages in charitable gaming, i.e. bingo, the “gross receipts” of the event before expenses or distributions to charity or prizes must be counted toward the $25,000.00 threshold for filing.






Must the council or assembly have an EIN?





Yes. Each council and assembly must have an employer identification number issued by the IRS. It is by these separate EIN numbers that subordinates are listed under the group exemption of the Knights of Columbus with the IRS as fraternal benefit society subordinate units under IRC Sec. 501(c)(8). Councils and assemblies should only use their own EIN not that of a State Council, another council, assembly, a parish or a council related home corporation.






Can councils and council related home corporations operate as the






No. Councils and home corporations are separate organizations and must each have its own EIN, its own accounts and if necessary, its own filings with the IRS. Home corporations do not come under the group exemption of the Knights of Columbus. Depending upon how a home corporation operates and type of receipts it might be a nonprofit title holding organization under IRC Sec. 501 (c) (2) or a nonprofit social club under IRC Sec. 501(c) (7), or it may be treated as a taxable corporation. If a liquor license is required it must be in the name of the corporation, not in the name of the council. Home corporations cannot be considered charitable or deductible by the IRS.








Is the Knights of Columbus a charity under LRC Section 501(c)(3)?


No. The Knights of Columbus is a fraternal benefit society under IRC Sec.



501 (c)(8,).






Is the Knights of Columbus tax exempt?





The Knights of Columbus, as a fraternal benefit society under IRC Sec.

501 (c) (8), is exempt from most forms of income tax but not all types of income    tax    depending upon  the  type  of  income.  Most  receipts  of councils  and  assemblies would be exempt from income tax. Investment


income or unrelated business income would be subject to tax. See IRS

instructions for Form 990 or Form 990-EZ






Is the Knights of Columbus exempt from sales tax?





No. State legislatures grant state sales tax exemptions or state or local



property tax exemptions generally only to charitable organizations under



IRC Sec. 501 (c) (3). The Knights of Columbus is not under IRC Sec.



501(c) (3), it is under IRC Sec. 501 (c) (8).






Are donations to the Knights of Columbus deductible?





Donations to the Knights of Columbus for fraternal or social purposes are



never  deductible.  In  some  limited  instances  donations  for  charitable



purposes  (not  fraternal  or  social)  might  be  treated  as  charitable  and



possibly deductible under strict IRS guidelines and only by an individual



donor taxpayer, never by a non-person taxpayer or entity taxpayer such



as a business or corporation. Use of this so called pass-through charitable



donation  exception  under  IRC  Sec.  I  70(c)(4)  will  result  in  additional



compliance and filing requirements for the council or assembly. See IRS



instructions for Form 990, Form 990-EZ and Schedule A (Form 990, 990-



EZ, 990-PF). Donations under IRC Sec. 1 70(c)(4) must be reported by



filing Form 990 Schedule B. Such donations of $250.00 or more must be

acknowledged as required by IRS publication 1771.






Do  councils,  assemblies  and  council  related  home  corporation  need



liability insurance?





Councils and assemblies should have property casualty liability insurance



coverage.  Council  related  home  corporations  should  have  property



casualty liability insurance coverage. No such coverage exists or extends



from the Supreme Council to councils and assemblies or to council related



home corporations.


Attachment 1


E.        Worksheet for 2007-2008 IRS Form 990 and Form 990-EZ Cross Receipts Test


A tax exempt organization’s gross receipts are the total amount it received from all sources during its annual accounting period, without subtracting any costs or expenses. Gross receipts are the sum of: (See IRS Instruction for Form 990-EZ, Pages 35-43, enclosed)


1.  Contributions, gifts, grants and similar amounts received:                                        (990-EZ Instructions, Pages 36-37)


2.  Program service revenue: (Instructions Page 37)


3. Membership dues and assessments

(Not including Supreme or State per capital) (Instructions Page 37)


4.  Investment income: (Instructions Pages 37)


5.  Gains (or Losses) amount from sale of assets other than inventory:

(Instructions Page 37-38)


6.  Special events and activities: (Instructions Page 38)


7.  Gross sales of inventory: (Instructions Pages 38)


8.  Other revenue: (Instructions Page 38)


Total Gross Receipts: (Add lines 1 through 8)


If Total Gross Receipts are $25,000 or less, you do not have to file Form 990 or Form 990-EZ, unless you received a pre-addressed IRS Form, or unless your assets at year-end were

$250,000 or more.

If Total Gross Receipts are more than $25,000, you must file either Form 990 or Form 990-EZ. If Total Gross Receipts are more than $25,000 but less than $100,000 and total assets at year-

end were less than $250,000, you may file Form 990-EZ. Read carefully the enclosed supplemental instruction for Form 990-EZ, as well as the IRS instructions for Form 990 and Form 990-EZ.


If Total Gross Receipts are $100,000 or more or total assets at year end were $250,000 or more, you must file Form 990. Read carefully the enclosed supplemental instructions for Form

990 and Form 990-EZ as well as the IRS instructions for Form 990 and Form 990-EZ. Proceed to either Form 990 or Form 990-EZ as determined above.

990 FORM  (see www.irs.gov/pub/irs-pdf/f990.pdf)



Form Exemption Letter


EIN Application Form (see www.irs.gov/pub/irs-pdf/fss4.pdf)  


Apply online (www.irs.gov/businesses/small/article/0,,ID102767,00.html





This is an overview guide for the types of insurance held </