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Girl Scouts counting money

Troop Finances

How do girls become financially empowered women? Through the Girl Scout Leadership Experience (GSLE), that’s how! Your Girl Scout troop should plan and finance its own activities, and you’ll coach your girls as they earn and manage troop funds. Troop activities are powered by proceeds earned through council-sponsored product program activities (such as the Girl Scout Cookie Program), group money-earning activities (council approved, of course!), and any dues your troop may charge. 

With your guidance, girls will learn key money skills that will serve them throughout their lives.

Remember that all funds collected, raised, earned, or otherwise received in the name of and for the benefit of Girl Scouting must be used for the purposes of Girl Scouting. Funds are administered by the troop and do not belong to individuals.

Establishing a Troop Account

No matter how much your troop plans on saving or spending, you’ll need a safe place to deposit your troop dues, product sale proceeds, and other funds. If you’ve stepped up to lead an existing troop, you may inherit a checking account, but with a new troop, you’ll want to open a new bank account. 

Here are a few helpful tips: 

  • Be sure to find a bank that has free checking and low fees.
  • Designate a “troop treasurer,” that is, one person who is responsible for troop funds and for keeping a daily account of expenditures. 
  • Ensure your account comes with a debit card that you can use during activities or trips. These transactions are easier to track at the end of the year.
  • Be prepared like a Girl Scout, and make sure another troop volunteer has accessible 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 GSHCC's financial policies (located in the appendix) and procedures for setting up an account. 

GSHCC’s requirements/procedures to open a troop bank account:

  1. Troop has a minimum of two leaders who are not related to each other, at least one of whom is a female. These leaders have a current criminal background check (CBC) on file. 
  2. Troop has at least two girls who are not related to each other.
  3.  A minimum of two troop leaders have completed mandatory Leadership Essentials training. 
  4. Each troop bank account signer (at least one of whom is a troop leader) submits the Troop Bank Account Authorization Form 2020-2021.

Once the requirements are met, a volunteer or a staff member will contact you with further instructions to establish a troop bank account. 

Troop Funds

Troop funds are not the property of any individual girl. The funds belong to the girls as a group. Troop money cannot be divided among the girls/families for personal use.

Parents/guardians have a right to know what happens to troop money. Set up a system (newsletter, financial report, regular parents’ meeting, etc.) to keep them and the girls informed about how the girls’ money is being used. Troop financial records should be open for parent/guardian/staff inspection at all times. Leaders should notify the parents/guardians they can view a summary of the troop financial report via the Volunteer Toolkit.

Keep all troop receipts for two years. 

Splitting Troops

A troop split is defined as a new troop forming from the original troop. The split is communicated by the splitting party via email to their service unit leadership team and then to parents/guardians. Girls transfer to the new troop within thirty days of communication of the troop split to Customer Care.

Troop Transition Form – this must be submitted within 30 days of the decision to split the troop.

The money is proportionally transferred to the newly formed troop based solely on the number of girls who moved out of the original troop into the new troop. Refer to the Troop Transition Form for equation and timeline.

Girls cannot take funds or be given troop funds for personal use if they leave Girl Scouts.

Troop funds may not be disbursed back to an individual girl member or parent/guardian.

Disbanding Troops

If girls are placed in other troops when a troop disbands, remaining money in the troop treasury will be proportionally transferred to the troop(s) where the girls are placed. If some girls do not join another troop, their portion of the unused troop funds will be given to the service unit leadership team, dropped off or sent to the council office via certified mail. Complete the Troop Transition Form.  

Troop money cannot be divided among the girls for personal use. Girls cannot take funds or be given troop funds if they leave Girl Scouts.

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 girl. Before disbanding, ask your girls how they want to pay it forward: they may decide to donate any unused funds to their service unit, another troop, the GSHCC financial assistance fund or to pay for girl activities. Girl activities can include purchasing materials to support another organization through a service project before disbanding.

Troop Transfers

Parents/guardians need to know that money in the troop’s treasury does not belong to individual girls; it belongs to the troop as a whole. 

If a girl transfers to a new troop she may not take money or troop property with her. 

Closing the Troop Account

Before closing the troop account, contact Customer Care at, most banks require a letter from our council to close a troop account. 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. Retain proof of closing the bank account. Turn remaining funds over in the form of a money order issued by the bank to the service unit leadership team, if there is one, or to the main council office in person or via certified mail. 

Money-Earning Basics for Troops

Troops flex their financial muscles in two distinct ways: 

  • The Girl Scout Cookie Program and other sales of Girl Scout–authorized products (magazines, or nuts and candy), organized by your council. All girl members are eligible to participate in two council-sponsored product sale activities each year with volunteer supervision: the Cookie Program and the Fall Product Program. 
  • Group money-earning activities organized by the troop (not by the council) that are planned and carried out by girls (in partnership with volunteers) and that earn money for the group. These require council approval before implementation; complete the Money Earning Request.
  • Group money-earning activities organized by the troop (not by the council) that are planned and carried out by girls (in partnership with volunteers) and that earn money for the group. 
Green Girl Scout icon

Please remember Volunteers and Girl Scout council staff don’t sell cookies and other products—girls do.

Participation Guidance
Girls’ participation in both council-sponsored product sale activities and group money-earning projects is based upon the following:

  • Voluntary participation
  • Written permission of each girl’s parent or guardian
  • An understanding of (and ability to explain clearly to others) why the money is needed
  • An understanding that money earning should not exceed what the group needs to support its program activities
  • Observance of local ordinances related to involvement of children in money-earning activities as well as health and safety laws
  • Vigilance in protecting the personal safety of each girl 
  • Arrangements for safeguarding the money

Additional Guidelines
Keep these specific guidelines—some of which are required by the Internal Revenue Service—in mind to ensure that sales are conducted with legal and financial integrity. 

  • All rewards earned by girls through the product sale 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 sales as their primary money-earning activity; any group money earning cannot take place during the Girl Scout Cookie Program or the Fall Product Program. 
  • Obtain approval from our council before a group money-earning event; submit the Application for Additional Troop Money Earning
  • 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. When a customer orders Girl Scout Cookies that will be donated by the troop through a council approved donation program, girls can collect full payment for the purchase. 
  • Girl Scouts forbids product demonstration parties where the use of the Girl Scout trademark increases revenue for another business, such as in-home product parties. Any business using the Girl Scout trademark or other Girl Scout intellectual property must seek authorization from GSUSA.
  • Group money-earning activities need to be suited to the ages and abilities of the girls and consistent with the principles of the GSLE.
  • Money earned is for Girl Scout activities and is not to be retained by individuals. Girls can, however, be awarded incentives and/or may earn credits from their Girl Scout product sales. Funds acquired through group money-earning projects must be reported and accounted for by the group on the annual Troop Finance Report.  
Solicitation of Donations / Fundraising 
  • Girl Scouts Heart of Central California, as a non-profit organization, has legal obligations in the solicitation of donations, including grants. 
  • GSHCC maintains the official IRS 501(c)(3) status as a non-profit organization. Service units and troops are not legal entities, and are not non-profit organizations by themselves; GSHCC is the only entity to which tax-deductible contributions may be made. Potential donors should check with the IRS or their tax advisor on the possible tax deductibility of any donation.
  • Girl Scout adults who wish to fundraise, apply for grants or request in-kind donations for the council, service unit, or troop, must work with our Fund Development Department staff to ensure that their solicitation is a part of the council’s overall fund development plan. 
  • Fundraising is the responsibility of adults; Girl Scout policy forbids girls from the direct solicitation of money (fundraising). Girls earn money through money-earning projects.
  • Staff members cannot provide blank official letterhead for written requests for donations, nor can they write letters of request or acknowledgment on your behalf.
  • Troops and service units may not use or provide GSHCC’s tax ID number for money-earning activities and/or donations that are given directly to troops or service units.
  • Girl Scouts, in their capacity as Girl Scouts, may not solicit or raise money for other organizations. This includes participating in walk-a-thons, telethons, products sales parties such as Pampered Chef, Mary Kay or other similar home party sales, the sale of commercial products or similar fundraising opportunities.
  • Crowd source funding, such as a Go Fund Me service unit/troop/girl account, is not allowed, as it is considered a direct solicitation of money. In addition, refer to the second bullet above.

Sample Money-Earning Activities

  • Cell phones for refurbishment
  • Used ink cartridges turned in for money
  • Christmas tree recycling

Recycling projects (garage sales, aluminum cans, etc.) do not require council approval. 

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)/Events in the Service Unit

  • 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
  • Earn a Girl Scout Badge

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

Help Your Troop Reach its Financial Goals

We get it—there’s something exciting about opening that first case of Girl Scout cookies.  However, before your girls take part in all the cookie program fun, it’s important they have a clear plan and purpose for their product-sale activities. As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps for the girls:

  1. Set goals for product program money-earning activities. What do girls hope to accomplish through this activity? In addition to earning money, what skills do they hope to build? What leadership opportunities present themselves?

  2. 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).

  3. Determine how much the group needs to earn. Subtract expenses from available income to determine how much money your group needs to earn.

  4. Make a plan. The group can brainstorm and make decisions about its financial plans. Will cookie and other product sales—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 the 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. 

  5. 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 our Application for Additional Troop Money Earning.

Remember: It’s great for girls to have opportunities like the Girl Scout Cookie Program to earn funds that help them fulfill their goals. As a volunteer, try to help girls balance the money earning they do with opportunities to enjoy other activities that have less emphasis on earning and spending money. Take Action projects, for example, may not always require girls to spend a lot of money!

Green Girl Scout icon

Important! Girls earn money for the troop; they do not fundraise for the troop.

Financial Management and Product Program Abilities by Grade Level

As with other Girl Scout activities, girls build their financial and sales savvy as they get older. Every girl will be different, but here you’ll find some examples of the abilities and opportunities for progression of girls at each grade level.

Girl Scout Daisies 
The group volunteer handles money, keeps financial records, and does all group budgeting.
Parents/guardians may decide they will contribute to the cost of activities.
Girls can participate in Girl Scout cookie activities and other council-sponsored product sales.
Daisies are always paired with an adult when selling anything. Girls do the asking and deliver the product, but adults handle the money and keep the girls secure.
Girls 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.
Girls discuss the cost of activities (supplies, fees, transportation, rentals, and so on) with guidance from their volunteer(s).
Girls set goals for and participate in council-sponsored product sales.
Girls 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.
Girls set goals for and participate in council-sponsored product sales.
Girls decide on group dues, if any. Dues are collected by girls and recorded by a group treasurer (selected by the girls).
Girls budget for the short-term needs of the group, on the basis of plans and income from the group dues.
Girls budget for more long-term activities, such as overnight trips, group camping, and special events. 
Girls budget for Take Action projects, including the Girl Scout Bronze Award, if they are pursuing it.
Girl Scout Cadettes, Seniors, and Ambassadors 
Girls estimate costs based on plans.
Girls determine the amount of group dues, if any, and the scope of money-earning projects.
Girls set goals for and participate in council-sponsored product sales.
Girls carry out budgeting, planning, and group money-earning projects.
Girls budget for extended travel, Take Action projects, and leadership projects.
Girls may be involved in seeking donations for Take Action projects, with council approval.
Girls keep their own financial records and give reports to parents and group volunteers.
Girls budget for Take Action projects, including the Girl Scout Silver or Gold Awards, if they are pursuing them.
Working with Sponsors and Other Organizations

Every girl deserves an empowering leadership experience like Girl Scouts and local sponsors can help councils make that vision a reality. Community organizations, businesses, religious organizations, and individuals may be sponsors and may provide group meeting places, volunteer their time, offer in-kind donations, provide activity materials, or loan equipment. Encourage your girls to celebrate a sponsor’s contribution to the troop by sending thank-you cards, inviting the sponsor to a meeting or ceremony, or working together on a Take Action project.

For information on working with a sponsor, contact our Customer Care team: 916.452.9181 or 800.322.4475, for guidance on council practices that must be followed. Your council may already have relationships with certain organizations, or may know of some reasons not to collaborate with certain organizations.

When collaborating with any other organization, keep these additional guidelines in mind: 

Avoid Fundraising for Other Organizations
Girl Scouts are not allowed to solicit money on behalf of another organization when identifying themselves as Girl Scouts by wearing a uniform, a sash or vest, official pins, and so on. This includes participating in a walkathon or telethon while in uniform. However, you and your group can support another organization through Take Action projects. Girl Scouts as individuals are able to participate in whatever events they choose as long as they’re not wearing anything that officially identifies them as “Girl Scouts.” 

Steer Clear of Political Fundraisers
When in an official Girl Scout capacity or in any way identifying yourselves as Girl Scouts, your group may not participate, directly or indirectly, in any political campaign or work on behalf of or in opposition to a candidate for public office. Letter-writing campaigns are not allowed, nor is participating in a political rally, circulating a petition, or carrying a political banner. 

Be Respectful When Collaborating with Religious Organizations
Girl Scout groups must respect the opinions and practices of religious partners, but no girl should be required to take part in any religious observance or practice of the sponsoring group. 

Avoid Selling or Endorsing Commercial Products
A commercial product is any product sold at a retail location. Since 1939, girls and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.


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