U.S. Department of State

Office of International Religious Freedom

2201 C Street, NW, Room 5809

Washington, D.C. 20520

Proposal Submission Instructions (PSI) for Applications

Updated: May 2026

PLEASE REFER TO THIS DOCUMENT WHEN

PREPARING A FULL PROPOSAL APPLICATION.

Table of Contents

SECTION I: Eligibility

A. Eligibility Requirements

B. System for Award Management (SAM.gov)

C. Eligible Applications

D. Format Requirements

E. Application Requirements

F. Additional Application Documents

SECTION II: Guidelines for Application Components

A. Office of Management and Budget (OMB) Regulations

B. SF-424 Forms

C. Cover Page

D. Executive Summary

E. Table of Contents

F. Proposal Narrative Guidelines

G. Budget Guidelines

H. Audit Guidelines

I. Logic Model Guidelines

J. Monitoring and Evaluation Guidelines

K. Risk Analysis Guidelines

SECTION III: Proposal Submission Instructions

A. MyGrants Applications

B. Grants.gov Applications

SECTION IV: Proposal Review Process

A. Proposal Review Criteria

SECTION V: Additional Information

A. Background Information on IRF and General IRF Funding

SECTION I: Eligibility

A. Eligibility Requirements

The Office of International Religious Freedom (DRL/IRF or IRF) welcomes applications in response to Notices of Funding Opportunities (NOFOs) from:

• Foreign-based non-profit organizations/nongovernment organizations (NGOs)

• U.S.-based non-profit organizations/NGOs with or without 501(c)(3) status

• Public international organizations

• Private, public, or state institutions of higher education

• For-profit organizations or businesses

IRF’s preference is to work with non-profit entities; however, there may be occasions when a for-profit entity is best suited. Applications from for-profit entities may be subject to additional review following the merit review panel selection process. The Department of State does not allow for-profit or commercial organizations to make a profit from its assistance awards. Profits are defined as any amount in excess of allowable direct and indirect costs. The allowability of costs incurred by commercial organizations is determined in accordance with the provisions of the Federal Acquisition Regulation (FAR) at 48 CFR 30, Cost Accounting Standards

Administration, and 48 CFR 31 Contract Cost Principles and Procedures.

Please see 2 CFR 200.307 for regulations regarding program income.

Applicants must have existing, or the capacity to develop, active partnerships with thematic or in-country partners, entities, and relevant stakeholders, including private sector partners and

NGOs, and have demonstrable experience in administering successful, and preferably similar, projects. IRF reserves the right to request additional background information on applicants who do not have previous experience administering federal grant awards, and these applicants may be subject to limited funding on a pilot basis.

Applicants may form consortia in order to bring together organizations with varied expertise to propose a comprehensive program in one proposal. However, one organization should be designated as the lead applicant with the other members as sub-award partners.

IRF is committed to an anti-discrimination policy in all its programs and activities. IRF looks for applications that show the recipient does not discriminate against any beneficiaries when implementing a potential award. This means not withholding, negatively affecting, or denying access to the benefits of the award based on any factor not stated in the award. The recipient should insert this provision, including this paragraph, in all solicitations for sub-grants and contractual agreements under a potential award.

Certification Regarding Compliance with Applicable Federal Anti-Discrimination Laws:

If the place of performance or delivery of any award made under this NOFO will be within the

United States, applicants are advised that they will be required to certify the following at the time of award:

1. Its compliance in all respects with all applicable Federal anti-discrimination laws is material to the government’s payment decisions for purposes of section 3729(b)(4) of title 31, United States Code and;

2. It does not operate any programs promoting Diversity, Equity, and Inclusion that violate any applicable Federal anti-discrimination laws. A program promoting Diversity, Equity, and Inclusion means a program whose purpose is to promote preferences based on race, color religion, sex, or national origins, such as in training or hiring.

Providing cost sharing, matching, or cost participation is not an eligibility factor or requirement and providing cost share will not result in a more favorable competitive ranking. Per 2 CFR

200.306, budget line items that are proposed for cost share must be allowable per 2 CFR 200, Subpart E—Cost Principles.

B. System for Award Management (SAM.gov)

Note: SAM.gov is not the same as MyGrants. SAM.gov is a regulatory requirement, whereas MyGrants is a Department of State-specific grants management tool. It is free of charge to register in both systems, but the registration processes are different.

Any applicant listed on the Excluded Parties List System (EPLS) in the System for Award

Management (SAM.gov) is not eligible to apply for an assistance award in accordance with the

OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR, 1986 Comp., p.

189) and 12689 (3 CFR, 1989 Comp., p. 235), “Debarment and Suspension.” Additionally, no entity listed on the EPLS can participate in any activities under an award. All applicants are strongly encouraged to review the EPLS in SAM.gov to ensure that ineligible entities are not included in their application.

All prime organizations, whether based in the United States or in another country, must have a

Unique Entity Identifier (UEI) number and an active SAM.gov registration before submitting an application. IRF may not review applications from or make awards to applicants that have not completed all applicable UEI and SAM.gov requirements. A UEI is one of the data elements mandated by Public Law 109-282, the Federal Funding Accountability and

Transparency Act (FFATA), for all Federal awards. The 2 CFR 200 requires that subgrantees obtain a UEI number. Please note the UEI for subgrantees is not required at the time of application but will be required before the award is processed and/or directed to a subgrantee.

Note: As of April 2022, a DUNS number is no longer required for federal assistance applications.

The 2 CFR 200 requires that sub-grantees obtain a UEI number. Please note the UEI for sub-grantees is not required at the time of application but will be required before the award is processed and/or directed to a sub-grantee.

All prime organizations must also continue to always maintain an active SAM.GOV registration with current information during which they have an active Federal award or application under consideration by a federal award agency. Please note that a “pending renewal” registration status https://sam.gov/ https://sam.gov/ will not be considered “active.” SAM.gov requires all entities to renew their registration once a year in order to maintain an active registration status in SAM.gov. If an applicant has not fully complied with the requirements at the time of application, IRF may determine that the applicant is technically ineligible to receive an award and use that determination as a basis for making an award to another applicant.

The process of obtaining or renewing a SAM.gov registration may take anywhere from four to eight weeks. Please begin your registration as early as possible.

● Organizations based in the United States or that pay employees within the United States will need an Employer Identification Number (EIN) from the Internal Revenue Service

(IRS) and a UEI number prior to registering in SAM.gov.

● Organizations based outside of the United States and that do not pay employees within the United States do not need an EIN from the IRS but do need a UEI number prior to registering in SAM.gov.

● Organizations based outside of the United States that do not intend to apply for U.S.

Department of Defense (DoD) awards are no longer required to have a NATO

CAGE (NCAGE) code to apply for non-DoD foreign assistance. If an applicant organization is mid-registration and wishes to remove an NCAGE code from their

SAM.gov registration, the applicant should submit a help desk ticket (“incident”) with the

Federal Service Desk (FSD) online at www.fsd.gov using the following language: “I do not intend to seek financial assistance from the Department of Defense. I do not wish to obtain an NCAGE code. I understand that I will need to submit my registration after this incident is resolved in order to have my registration activated.”

Organizations based outside of the United States that DO NOT plan to do business with the DoD should follow the below instructions:

Step 1: Proceed to SAM.gov to obtain a UEI and complete the SAM.gov registration process.

SAM.gov registration must be renewed annually.

Organizations based outside of the United States that DO plan to do business with the DoD should follow the below instructions:

Step 1: Apply for an NCAGE code by following the instructions on the NSPA NATO website linked below:

NCAGE Homepage: https://eportal.nspa.nato.int/AC135Public/sc/CageList.aspx

NCAGE Code Request Tool (NCRT): NCAGE Code Request Tool (nato.int)

For NCAGE help from within the United States, call +1 (888) 227-2423.

For NCAGE help from outside the United States, call +1 (269) 961-7766.

Or, email NCAGE@dlis.dla.mil for any problems in applying for an NCAGE code.

Step 2: After receiving an NCAGE code, proceed to SAM.gov to obtain a UEI and complete the

SAM.gov registration process. SAM.gov registration must be renewed annually.

https://eportal.nspa.nato.int/AC135Public/scage/CageList.aspx https://eportal.nspa.nato.int/Codification/CageTool/home mailto:NCAGE@dlis.dla.mil

Information to help with international registrations is included on the SAM.gov website. Go to SAM.gov, click “HELP,” then scroll down to “New to SAM.gov?” for general information.

Guidance on SAM.gov and the guidance on GSA’s website about requirement for registering in SAM.gov may change, so applicants should check the website for the latest information.

Exemptions

An exemption from the UEI and SAM.gov registration requirements may be permitted on a case-by-case basis. See 2 CFR 25.110 for a full list of exemptions.

Organizations requesting exemption from UEI or SAM.gov requirements must email the point of contact listed in the NOFO at least two weeks prior to the deadline in the NOFO providing a justification of their request. Approval for a SAM.gov exemption must come from the warranted

Grants Officer before the application can be deemed eligible for review.

An exemption from these requirements may be permitted on a case-by-case basis if:

• An applicant’s identity must be protected due to potential endangerment of their mission, their organization’s status, their employees, or individuals being served by the applicant.

• For an applicant, if the federal awarding agency makes a determination that there are exigent circumstances that prohibit the applicant from receiving a UEI and completing

SAM.gov registration prior to receiving a federal award. In these instances, federal awarding agencies must require the recipient to obtain a UEI and complete SAM.gov registration within 30 days of the federal award date.

Note: As of December 2022, organizations based outside of the United States that do not intend to apply for U.S. Department of Defense (DoD) awards are no longer required to have a NATO

CAGE (NCAGE) code to apply for non-DoD foreign assistance funding opportunities. As of

February 2023, organizations based in the United States that do not intend to apply for U.S.

DoD awards are no longer required to have a Commercial and Government Entity (CAGE) code to apply for non-DoD foreign assistance funding opportunities.

C. Eligible Applications

Technically eligible applications are those that:

• Arrive electronically via MyGrants or Grants.gov by the designated due date and time noted in the NOFO. If reasonable accommodation is granted for persons with disabilities or for security reasons, applications must still be received by IRF by the designated due date and time noted in the NOFO.

• Are documents must be submitted in English and all budgets and costs submitted in U.S.

Dollars. If an original document within the application is in another language, an English translation must be provided. If any document is provided in both English and a foreign language, the English language version is the controlling version. (Please note: the

Department of State, as indicated in 2 CFR 200.111, requires that English is the official language of all award documents);

• Heed all instructions contained in the NOFO and PSI, including length and completion of application.

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-I/part-25/subpart-A/section-25.110

• Do not violate any of the guidelines stated in the NOFO and the PSI.

It is the sole responsibility of the applicant to ensure that all of the documents submitted in the grant application package are complete, accurate, and current. IRF strongly encourages all applicants, especially first-time applicants, to submit applications before the designated due date to ensure that the application has been received and is complete.

D. Format Requirements

To be considered, all application documents should adhere to the formatting guidelines below:

• All pages are numbered, including budgets and attachments

• All documents are formatted to 8 ½ x 11 paper (U.S. letter size)

• All documents are single-spaced, 12-point Calibri or Times New Roman font, with 1-inch margins. Captions and footnotes may be 10-point Calibri or Times New Roman font.

Font sizes in charts and tables, including the budget, can be reformatted to fit within one page width.

E. Application Requirements

Complete applications must include the following:

1. Completed and signed SF-424, SF-424A, and SF-424B forms. Please see SF-424 instructions below in Section 2B.

2. Organizations that engage in lobbying the U.S. government, including Congress, or pay for another entity to lobby on their behalf, are also required to complete the SF-LLL

“Disclosure of Lobbying Activities” form (only if applicable). Please see SF-LLL guidance in Section 2B.

3. Cover Page (not to exceed one (1) page, preferably as a Word Document) that includes a table with the organization name, project title, target country/countries, project synopsis, and name and contact information for the application’s main point of contact. Please see

Cover Page Section 2C below for a template and more details.

4. Executive Summary (not to exceed one (1) page, preferably as a Word Document) that outlines project goals, objectives, activities, etc.

• The executive summary should include a brief section that explicitly states:

(1) the problem statement addressed by the project, (2) research-based evidence justifying the unique project approach, and (3) measurable program outcomes and impacts.

5. Table of Contents (not to exceed one (1) page, preferably as a Word Document) listing all documents and attachments, with page numbers.

6. Proposal Narrative (not to exceed ten (10) pages, preferably as a Word Document).

Please note the ten-page limit does not include the Cover Page, Executive Summary, Table of Contents, Attachments, Detailed Budget, Budget Narrative, Audit, or NICRA.

Applicants are encouraged to combine multiple documents into a single Word Document or PDF (i.e., Cover Page, Table of Contents, Executive Summary, and Proposal Narrative in one file). Please see Proposal Narrative Guidelines in Section 2F below for more details.

7. Budget (preferably as an Excel workbook) that includes three (3) columns containing the request to IRF, any cost-sharing contribution, and the total budget. A summary budget should also be included using the OMB-approved budget categories (see SF-424A as a sample) in a separate tab. Costs must be in U.S. Dollars. Detailed line-item budgets for subgrantees should be included as additional tabs within the Excel workbook (if available at the time of submission). Please see Budget Guidelines Section 2G below for more information.

8. Budget Narrative (preferably as a Word Document) that includes substantive explanations and justifications for each line item in the detailed budget spreadsheet, as well as the source and a description of all cost-share offered. Please see Budget

Guidelines Section 2G below for more information.

9. The organization’s most recent audit, if applicable. This should be a single audit, program-specific audit, or other audit in accordance with Generally Accepted

Government Auditing Standards (GAGAS). Please see Audit Section 2H below for more information.

10. Logic Model (preferably as a Word Document). Please see Logic Model Section 2I below for more information.

11. Monitoring and Evaluation Narrative (not to exceed four (4) pages, preferably as a

Word Document). Please see Monitoring and Evaluation Narrative Section 2J below for more information.

12. Monitoring and Evaluation Plan (preferably as an Excel workbook). Please see

Monitoring and Evaluation Plan Section 2J below for more information. If applicable, please refer to the NOFO to see if this is required.

13. Risk Analysis (preferably as a Word Document). Please see Risk Analysis Section 2K below for more information.

14. Key Personnel (not to exceed two (2) pages, preferably as a Word Document). Please include short bios that highlight relevant professional experience. Given the limited space, CVs are not recommended for submission. Per 2 CFR 200.701.1, Key Personnel is defined as: those individuals identified for approval as part of substantial involvement in a cooperative agreement whose positions are essential to the successful implementation of an award. Applicants should keep in mind that any changes to key personnel during the life of the award must be approved of by the Grants Officer.

15. Timeline (not to exceed one (1) page, preferably as a Word or Excel Document). The timeline of the overall proposal should include activities, evaluation efforts, and program closeout.

16. Security Plan addressing any issues involving in-person events and recruitment for said events, and safety for any online programs or communications, including independent IT security audits (to include a vulnerability assessment) of any proposed web application or platform. Organization’s Security Plan should demonstrate consideration of the risks identified in the submitted risk assessment. Costs may also be identified within the

Budget and Budget Narrative. Applicants are also encouraged to include contingency plans for in-person or online activities. If applicable, please refer to the NOFO to see if this is required.

17. Contingency Plan for proposed activities should the originally planned activities not be able to be implemented. The Contingency Plan should be submitted as an additional annex. Applicants should demonstrate consideration of the risks identified in the submitted risk assessment and include specific alternative activities or locations as part of the Contingency Plan. Any proposed “plan” must comply with 2CFR200.433 –

Contingency provisions. Plans must not include unallocable or unallowable expenses and must not result in a larger total award value than the identified as the “competition ceiling.” IRF requires prior approval by the Grants Officer of the plan before any activities can take place, or costs can be incurred against the plan. If applicable, please refer to the NOFO to see if this is required.

18. Psychosocial Assistance (to be incorporated into the ten (10) pages allowed for Proposal

Narrative, and into Budget and Budget Narrative). A section in the Proposal, Budget, and

Budget Narrative to reflect appropriate resources and support for the psychosocial health of staff (i.e., activities can range from access to educational materials and training opportunities to counseling services to other contextually relevant support). If applicable, please refer to the NOFO to see if this is required.

o References: For reference to international guidance, please see the following:

Core Humanitarian Standard Commitment 8.9

(https://corehumanitarianstandard.org/files/files/CHS-Guidance-Notes-and-

Indicators.pdf); and IASC Guidelines on Mental Health and Psychosocial Support in Emergency Settings Action Sheet 4.4

(http://www.who.int/mental_health/emergencies/guidelines_iasc_mental_health_p sychosocial_june_2007.pdf).

19. Burma Due Diligence Assessment (not to exceed one (1) page, preferably in Microsoft

Word) that outlines existing organizational practices for vetting program beneficiaries and capacity to conduct due diligence vetting as outlined in the solicitation. If applicable, please refer to the NOFO to see if this is required.

Applications that do not include the elements listed above will be deemed technically ineligible if required by the NOFO.

https://corehumanitarianstandard.org/files/files/CHS-Guidance-Notes-and-Indicators.pdf https://corehumanitarianstandard.org/files/files/CHS-Guidance-Notes-and-Indicators.pdf http://www.who.int/mental_health/emergencies/guidelines_iasc_mental_health_psychosocial_june_2007.pdf http://www.who.int/mental_health/emergencies/guidelines_iasc_mental_health_psychosocial_june_2007.pdf

F. Additional Application Documents

Strong applications will also contain the following:

• Individual Letters of Support and/or Memorandum of Understanding (MOU). Letters of support and MOUs must be specific to the project implementation (e.g., from proposed partners or sub-award recipients) and will not count towards the page limit.

IRF reserves the right to request additional documents not included in this PSI. Additionally, to ensure that all applications receive a balanced evaluation, the IRF merit review panel will review from the first page of each section up to the page limit and no further.

Note: If ultimately provided with a notification of intent to make a federal award, applicants typically have two to three weeks to provide additional information and documents requested in the notification of intent. The deadlines may vary in each notification of intent and applicants must adhere to the stated deadline in the notification of intent.

Additional Information Requested For Those Receiving Notification of Intent

Successful applicants must submit, after notification of intent to make a federal award, but prior to issuance of a federal award:

• Written responses and revised application documents addressing conditions and recommendations from the IRF merit review panel.

• A copy of the applicant’s latest NICRA as a PDF file, if the applicant has a NICRA and includes NICRA charges in the budget.

• A completed copy of the Department’s Financial Management Survey, if receiving IRF funding for the first time.

• Submission of required documents to register in the Payment Management System managed by the Department of Health and Human Services, if receiving IRF funding for the first time (unless an exemption is provided).

• Other requested information or documents included in the notification of intent to make a federal award or subsequent communications prior to issuance of a Federal award.

• Applicants who submit their applications through Grants.gov will be required to create a

MyGrants account in order to accept the final award. Accounts must be logged into every 60 days in order for it to remain active.

SECTION II: Guidelines for Application Components

A. Office of Management and Budget (OMB) Regulations

The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal

Awards set forth in 2 CFR 200 (Subparts A through F) shall apply to all non-federal entities, except for assistance awards to individuals and Foreign Public Entities. Subparts A through E shall apply to all foreign organizations, and Subparts A through D shall apply to all U.S. and foreign for-profit entities.

The applicant/recipient of the award and any subgrantee under the award must comply with all applicable terms and conditions, in addition to the assurance and certifications made as part of the Notice of Award. The Department’s Standard Terms and Conditions can be viewed at https://www.state.gov/about-us-office-of-the-procurement-executive/.

B. SF-424 Forms

Organizations must complete, sign, and submit SF-424, SF-424A, and SF-424B forms as directed on MyGrants or Grants.gov. Please note that all communications regarding the application will be directed to the points of contact identified on the SF-424 forms.

I. SF-424 Application for Federal Assistance: Please refer to the following guidelines as you fill out the SF-424 form. Complete all fields, except where noted as “Leave Blank” below.

1. Type of Submission: Application.

2. Type of Application: New.

3. Date Received: Leave blank. This will be assigned automatically.

4. Applicant Identifier: Leave blank.

5a. Federal Entity Identifier: Leave blank.

5b. Federal Award Identifier: Leave blank.

6. Date Received by State: Leave blank. This will be assigned automatically.

7. State Application Identified: Leave blank. This will be assigned automatically.

8a. Enter the legal name of the applicant organization. Do not list abbreviations or acronyms unless they are part of the organization’s legal name.

8b. Employer/Taxpayer ID Number: Non-U.S. organizations that do not have an IRS

EIN enter 44-4444444.

8c. Enter organizational Unique Entity Identifier number (UEI) or DUNS Number.

8e. Enter the headquarters address of the applicant.

8f. Enter the name of the primary organizational unit (and department or division) that will undertake the assistance activity as applicable.

8g. Enter the name, title, and all contact information of the person to be contacted on matters involving this application. Please note this is the only person to receive updates on the submitted application.

9. Select an applicant type: Select the type of organization applying.

10. Enter: Office of International Religious Freedom

11. Select: 19.345.

https://www.state.gov/about-us-office-of-the-procurement-executive/

12. Enter the Funding Opportunity Number and title. This title and number will already be entered on electronic applications.

13. Enter the Competition Identification Number and title. This number will already be entered on electronic applications.

14. Areas Affected by Project: Enter country or region intended for project. Multiple countries may be entered for regional programs.

15. Enter the descriptive title of applicant’s project. Note, there is a 30-character limit including spaces.

16. (16a) Congressional districts of Applicant: Applicants based in the U.S. should enter congressional district. Foreign applicants should enter “90.” (16b) All applicants should enter “70.”

17. Enter projected start date and projected end date. Refer to the funding opportunity for guidance on projected start dates.

18. (18a) Enter the amount requested for the project described in the full proposal under “Federal”; (18b) enter any cost-share under “Applicant.” If not proposing cost-share, enter zeros. For (18c-f) please enter zeros. For (18g) the total should automatically populate.

19. Select “c. Program is not covered by E.O 12372.”

20. Select the appropriate box. If the answer is “yes” to this question, provide an explanation.

21. Enter the name, title, and all contact information of the individual authorized to sign for the application on behalf of the applicant organization.

II. SF-424A Budget Information – Non-Construction Programs:

Please review the detailed instructions below before completing this form online.

Please note: The person who signs the SF-424A must have legal authority to do so on behalf of the organization.

Budget Summary

A. Grant Program Function or Activity: If not pre-populated, enter International

Religious Freedom. Click Save. Then click on the hyperlink under either “Grant

Program Function or Activity” or the blue (i).

Catalog of Federal Domestic Assistance Number: If not pre-populated, enter

19.345.

B. Federal (Unobligated): Leave these fields blank.

C. Non-Federal (Unobligated): Leave these fields blank.

E. Federal (New/Revised): Enter the amount of federal funds requested for this program.

F. Non-Federal (New/Revised): If voluntary cost-share is applicable, enter the amount of any other funds the applicant will use towards this program.

G. Total: If not pre-populated, enter the total cost of this program.

Click Save.

Budget Categories

Object Class Categories A-K: Under the first column “Object Class Categories” click on each of the hyperlinked cost categories to enter the total cost for each class category for ‘Program (1)’. In the total column, to the far right, the form should automatically show the sum. Columns indicated for Program 2, 3, and 4 should be left blank.

Object Class Categories Program Income: Enter 0.

Non-Federal Resources (Only complete this section if the proposal includes voluntary cost-share.)

Click the title under the Grant Program.

Grant Program: If not pre-populated, enter The Office of International Religious

Freedom

Applicant Column: If applicable, enter cost-share amount provided by the applicant.

State Column: Leave blank.

Other Sources Column: If applicable, enter the cost-share amount provided by other donors.

Total Column: In the total column, to the far right, the form should automatically show the sum for total amount for all non-federal resources.

Forecasted Cash Needs

Forecasted Cash needs are the funds award recipients will withdraw from the Payment

Management System (PMS) on an as needed basis. Applicants may list their forecasted cash needs by year or leave it blank. Forecasted cash needs by quarter are not required, only the total sum is necessary.

Federal Row: Click on “Federal.” Enter the total amount of federal funds requested for the program in the total column.

Non-Federal Row: Click on “Non-Federal.” Enter the total amount of non-federal funds, also known as cost-share, you expect to expend during the program in the total column.

Budget Estimates of Federal Funds Needed for Balance of the Program and/or Projects

Grant Program: Click the title entered. If not pre-populated, enter The Office of

International Religious Freedom.

First Year-Fourth Year Columns: Complete the estimated amounts for each year.

Other Budget Information

Direct Charges: Leave blank.

Indirect Charges: Leave blank.

Remarks: Leave blank.

Click Save & Return.

III. SF-424B Assurances – Non-Construction Programs:

This form must be signed online in MyGrants or Grants.gov. All sections of this form must be filled out and signed. Please note, public international organizations are required to sign the form in order to submit their proposal, but may submit an additional letter declaring the following:

“Our organization is a Public International Organization and therefore is not subject to any of the assurances and certifications referring to US law.” Ensure the document is signed by an Authorized Official. The Authorized Official is generally the grant signatory at the organization or business.

IV. SF-LLL Disclosure of Lobbying Activities (only if applicable):

The filing of an SF-LLL form is required pursuant to 31 U.S.C. 1352 for each payment or agreement to make payment to any lobbying entity for influencing or attempting to influence an officer or employee of any Federal agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with a covered Federal action, such as the awarding of any Federal contract, the making of any Federal grant, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, or cooperative agreement. This does not apply to payments of reasonable compensation to the extent that the payment is for agency and legislative liaison activities not directly related to a covered Federal action or for professional or technical services rendered directly in the preparation, submission, or negotiation of any bid, proposal, or application for a Federal contract, grant, or cooperative agreement or for meeting requirements imposed by or pursuant to US law as a condition for receiving a Federal contract, grant, or cooperative agreement. Any person who fails to file the required disclosure may be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure.

C. Cover Page

Applicants must submit a cover page (not to exceed one (1) page, preferably as a Word

Document) that includes a table with the following information:

D. Executive Summary

An executive summary (not to exceed one (1) page, preferably in Microsoft Word) should provide brief overview of the Proposal Narrative outlining, program goals, objectives, activities, and intended results.

The executive summary should include a brief section that explicitly states: (1) the problem statement addressed by the project, (2) research-based evidence justifying the unique project approach, and (3) quantifiable project outcomes and impacts.

E. Table of Contents

A Table of Contents (not to exceed one (1) page, preferably as a Word Document) listing all documents and attachments, with page numbers.

F. Proposal Narrative Guidelines

Applicants must submit a Proposal Narrative (not to exceed ten (10) pages). The ten-page limit does not include the Cover Page, Executive Summary, Table of Contents, Attachments, Detailed

Budget, Budget Narrative, Audit, or NICRA. Applicants are encouraged to combine multiple documents into a single Word Document or PDF (i.e., Cover Page, Table of Contents, Executive

Summary, and Proposal Narrative in one file).

A proposal narrative should:

Organization Name

Program Title (not to exceed 30 characters)

Target Country/Countries

Program Synopsis (3 sentences maximum)

Program Length

Total Amount of Funding

Requested (in USD)

Name and Contact Information for the project’s main point of contact. (This should be the same individual in 8f of the SF-

424.)

• Fully explain the program’s goals, objectives, and activities.

o Objectives should be ambitious, yet measurable, results-focused, and achievable in a reasonable timeframe.

o Activities should be clearly developed and detailed, and the narrative should clearly articulate how the proposed activities contribute to objectives and overall project goal.

• Outline the applicant’s organizational capacity to implement the proposed program,

• Outline in detail the program approach, sustainability, potential impact, and complementarity to ongoing efforts.

• Identify target countries for activities, address how the program will engage relevant stakeholders, and identify local partners as appropriate, among other pertinent details. If partners are included, the narrative should clearly describe the division of labor between the direct applicant and partners.

• Describe how the organization will promote and protect religious freedom for the intended beneficiaries of the program.

Applicants may be required to incorporate lessons learned from past projects or their work in similar contexts, to include both failures and successes. This information can be used to make the case for how the applicant would realistically address the challenges and limitations that would likely arise in implementing the program. Please check the NOFO requirements to see whether this is necessary.

The Proposal Narrative should expand upon the Risk Analysis to provide greater context, operational or programmatic security concerns, and a contingency plan for overcoming potential difficulties in executing the original work plan.

G. Budget Guidelines

Applications will not be considered complete unless they include a budget that responds to the

NOFO guidelines.

Complete budgets will include:

1. Summary Budget

2. Detailed Line-Item Budget

3. Sub-grantee Budgets (if applicable)

4. Corresponding Budget Narrative

All organizations, including those not offering any cost-sharing (cost share is not a requirement), should submit a detailed line-time budget, formatted to include three columns:

1. IRF funding request

2. Any cost sharing contribution

3. Total project budget

Please note: Grantees under IRF-funded programs are responsible for complying with all applicable tax treaties and federal, state, and local laws on tax withholding and reporting for program participants.

Before grants are awarded, IRF reserves the right to reduce, revise, or increase proposal budgets in accordance with the needs of IRF and availability of funds.

Summary Budget

The summary budget is a synopsis of the detailed line-item budget and must be organized with three columns (IRF Request, Cost Share, and Total Budget) according to the OMB cost categories.

Please include in the summary budget header the applicant organization’s name, program title, and duration of the program. The summary budget should be included as a tab along with the detailed line-item budget.

Detailed Line-Item Budget

The detailed line-item budget should outline specific cost requirements for proposed activities and must be organized according to the OMB cost categories. The detailed line-item budget should be included as a tab along with the summary budget.

Cost Categories

Budgets should be arranged according to the cost categories below and should clearly delineate cost-share.

• Personnel – Staffing of employees should be appropriate to the successful implementation of the proposal and cost should conform to the requirements identified in

2 CFR 200.430. In general, direct employees of the non-federal entity whether they receive benefits or not are considered personnel. Consultants or contractors hired through a contractual agreement to assist with the project should be included under F.

Contractual. Identify employees by each position title and brief description of duties.

This information can be included in the budget narrative if preferred. Each employee’s salary calculation should include the annual/base salary, percentage of time and number of months devoted to the program aka Level of Effort (LOE) (e.g., Administrative

Director: $30,000/year x 25% x 8.5 months; calculation: $30,000/12 = $2,500 x 25% x

8.5 months = $5,312).

• Fringe Benefits – Fringe benefits are allowances provided by employers to their employees as compensation in addition to regular salaries and wages. Benefit costs should be listed separately from salary costs with an explanation of how benefits are calculated for each category of employee (specify type and rate) as well as whether the benefit is required by law, an established policy of the non-federal entity, or a non-federal entity-employee agreement. These costs may be derived from historical costs or calculated as a percentage of salaries and wages. If the costs are calculated as a percentage of salaries and wages, this percentage will need to be justified by the entity’s written internal policy or documented on their Negotiated Indirect Cost Rate Agreement

(NICRA). Examples of fringe benefits include, but are not limited to, the costs of leave

(vacation, family-related, sick, or military), employee insurance, pensions, and unemployment benefit plans. For additional information, please see 2 CFR 200.431.

• Travel – Travel costs include expenses for transportation, lodging, subsistence, and related items incurred by employees, contractors, or participants who are in travel status on official business for the non-federal entity or participating in program activities conducted by the non-federal entity. Such costs may be charged on an actual cost basis, on a per diem or mileage basis in lieu of actual costs incurred, or on a combination of the two, provided the method used is applied to an entire trip and not to selected days of the trip, and results in charges consistent with those normally allowed in like circumstances in the non-federal entity's non-federally-funded activities and in accordance with non-federal entity's written travel reimbursement policies. For additional information, please see 2 CFR 200.474. Employee and participant travel may include the following categories:

• International Airfare

• Domestic Airfare

• Costs incurred while traveling, including costs of lodging, other subsistence, and incidental expenses, must be considered reasonable and otherwise allowable only to the extent such costs do not exceed charges normally allowed by the non-federal entity in its regular operations as the result of the non-federal entity's written travel policy. These costs include:

o Lodging o Meals and incidentals o Ground transportation costs

• Visa Fees and Immunizations associated with program travel.

Note: In the absence of an acceptable, written non-federal entity policy regarding travel costs, the rates and amounts established under 5 U.S.C. 5701-11, (“Travel and

Subsistence Expenses; Mileage Allowances”), or by the Administrator of General

Services, or by the President (or his or her designee) pursuant to any provisions of such subchapter must apply to travel under Federal awards (48 CFR 31.205-46(a)).

Please explain differences in fares among travelers on the same routes (e.g., project staff member traveling for three weeks whose fare is higher than that of staff member traveling for four months). Please note that all travel, where applicable, must be in compliance with the Fly America Act.

• Equipment – Equipment is defined as an item with a per-unit cost of $10,000 or more and a service life of more than one year. This includes information technology systems.

If the item meets these criteria, property standards under 2 CFR 200.313 are required.

Additionally, a description of the non-federal entity’s procurement procedures should be included as well as identification of method of procurement required by 2 CFR 200.320.

If an item does not meet the criteria of equipment, it should be considered a supply and listed under cost category E. Please provide justification for any equipment purchase/rental in the budget narrative.

• Supplies – Materials and supplies including the cost of computing devices should be reasonable and necessary for the implementation of the proposal and conform to the 2

CFR 200.314. A computing device is a supply if the acquisition cost is less than $10,000, regardless of the length of its useful life. Supplies may include specific activity-related costs and/or the allocation of general supplies incurred by the non-federal entity as necessary to carry out the proposal. List items separately using unit costs and the percentage or allocation of each unit cost being charged to the grant. Items may include photocopying, postage, printing, and other office supplies (e.g., Printing: $50/month x

50% = $25/month x 12 months or Computers $900/2 x 100% = $1800).

• Contractual o Subgrants – A subgrant means an award provided by the applicant as a pass-through entity to a subgrantee for the subgrantee to carry out a part of the Federal award. A subgrant is not payment for the contract of goods or services. See 2

CFR 200.330 for subgrant and contractor determinations. For each subgrant, please provide a detailed line-item breakdown explaining specific services in a separate tab in the excel workbook. Subgrant budgets should include the same level of detail for personnel, fringe benefits, travel, equipment, supplies, other direct costs, and indirect costs required of the direct applicant. If indirect costs are charged on a subgrant budget, please include the subgrantee’s NICRA or explanation of how the indirect rate was determined in accordance with 2 CFR

200. The recipient organization has the responsibility to honor an existing

NICRA, negotiate an indirect rate, offer the 15% de minimis, or allow costs to be directly charged to the sub-award budget for each sub-award, per 2 CFR

200.331.iiiv.4. If an organization has an established NICRA the agreement should be submitted with the proposal package. Please note that a subgrantee who receives $25,000 or more is required to have a UEI number. Please visit https://www.fsrs.gov/ or the Resources page o Fixed Amount Award (FAA) – FAAs of up to simplified acquisitions threshold may be executed with prior written approval from the Department’s warranted

Grants Officer, per 2 CFR 200.332. Per 2 CFR 200.201, fixed amount awards may be used if the project scope is specific and if adequate cost, historical, or unit pricing data is available to establish a fixed amount award based on a reasonable estimate of actual cost. Payments are based on meeting specific requirements of the award. Accountability is based on performance and results. At the completion of the fixed amount award, the organization must certify in writing that the project or activity was completed, or the level of effort was expended. If the required level of activity or effort was not carried out, the amount of the fixed amount award must be adjusted.

Please note: Fixed Amount Awards (FAAs) must be stated in the budget and budget narrative at the time of application. It is the applicant’s responsibility to ensure that proposed subgrantees are eligible for U.S. government funding.

o Contractor/Consultant Fees – These include payments to contractors/consultants for the purpose of obtaining goods or services for the non-federal entities own use https://www.fsrs.gov/ and creates a procurement relationship. Items may include lecture fees, honoraria, translator costs or external evaluators. Please list number of people and rates per day (e.g., 2 x $150/day x 2 days) and provide justification in narrative. Single audit or 2 CFR 200 Subpart F audit costs can be included if they are not part of indirect costs. Only the portion of an organizational audit cost associated with this project can be included in the budget.

Please note: Organizations must adhere to their own documented procurement procedures, which must reflect applicable U.S. State, local, and tribal laws and regulations, provided that the procurements conform to applicable U.S. Federal law and the standards identified in 2 CFR 200.318 through 2 CFR 200.326.

• Construction – Due to the nature of IRF programs, construction costs are not allowable or applicable.

• Other Direct Costs – These will vary depending on the nature of the project. The inclusion of items in this cost category should be justified in the budget narrative. Items may include venue rentals, catering costs, or other activity related costs.

• Indirect Charges – An organization with a NICRA should include a copy of their negotiated indirect cost-rate agreement with their application. This document will not be reviewed by the panelists but rather used by program and grant staff if the submission is recommended for funding. As such, it does not count against the submission page limitations. Applicants should indicate in the proposal budget how the rate is applied

(e.g., to direct administrative expenses, to all direct costs, to wages and salaries only, etc.)

and if any of the rate will be cost-shared.

Per 2 CFR 200.414, any non-federal entity that has never received a negotiated indirect cost rate, except for those non-federal entities described in Appendix VII to Part 200—

States and Local Government and Indian Tribe Indirect Cost Proposals, paragraph D.1.b, may elect to charge a de minimis rate of 15% of modified total direct costs (MTDC) which may be used indefinitely. Per 2 CFR 200.68, MTDC means all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $50,000 of each subaward (regardless of the period of performance of the subaward).

MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition reimbursement, scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $50,000. Other items may only be excluded when necessary to avoid serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs. The budget narrative should include a justification of the MTDC calculation, clearly describing which costs will be covered if using the 15% de minimis indirect rate.

As described in 2 CFR 200.403, Factors Affecting Allowability of Costs, costs must be consistently charged as either indirect or direct costs but may not be double charged or inconsistently charged as both. The elected methodology must be used consistently for all Federal awards until such time as a non-federal entity chooses to negotiate for a rate, which the non-federal entity may apply to do at any time.

Organizations not applying the de minimis rate of up to 15% of MTDC but claiming indirect costs should have established NICRAs.

• Cost Share – Cost-sharing is the portion of program costs not borne by the Federal

Government. While not a competitive element, IRF encourages (but does not require) cost-sharing, which may take the form of allowable direct or indirect costs offered by the applicant and/or in-country partners. Applicants should consider all types of cost-sharing, including in-kind and public-private partnerships. Examples include the use of office space owned by other entities; donated or borrowed supplies and equipment; (non-federal) sponsored travel costs; waived indirect costs; and project activities, translations, or consultations conducted by qualified volunteers. The values of offered cost-share should be reported in accordance with the applicable cost principles outlined in 2 CFR

200.306. Other United States federal funding does not constitute cost-sharing.

Explanations of contributions should be included, whether cash or in-kind. Assign a monetary value in U.S. dollars to each in-kind contribution. If the proposed project is a component of a larger program, identify other funding sources and the specific funding amount to be provided by those sources.