Form 13977 - VITA Grant Budget Plan.pdf

Catalog Number 51502R www.irs.gov Form 13977 (Rev. 4-2020)

Form 13977 (April 2020)

Department of the Treasury - Internal Revenue Service

VITA Grant Budget Plan Purpose: This form is to be used by VITA Grant Applicants. It should accompany the completed VITA Grant Application and only represent the categorical dollar expenses of estimated program expenditures, cash contributions and third party-in-kind contributions (donated cash, property or services) qualifying as matching funds.

Name of Organization Federal Funds Proposed Expenditures

Matching Funds Proposed Expenditures

1. Fringe Benefits

2. Training Travel Reimbursement (Site Coordinator, Instructors, Volunteers)

3. Travel Reimbursement (Site operation)

4. Food - Limited to $500 for Volunteers

5. Salary Costs (Clerical, Site Administration, Instructor)

6. General Office Supplies

7. Audit Services

8. Publicity for VITA Program

9. Volunteer Services Check if Simplified Method Used

10. Volunteer Recognition

11. Interpreter Services

12. Space Rental (Includes Utilities, Insurance and Custodial Services)

13. Other (Provide details in Comments/Remarks section below)

14. Technology - Computers and Printers

15. Network Cards and Internet Connectivity

16. IT Support

17. Installation of Phone Lines for E-File and Tax Preparation

18. Financial Education Asset Building Services

19. Indirect Cost Rate 10% de minimis rateOR

20. Total Estimated Program Cost (Add All Lines)

21. Corporate Felony Conviction Yes No

22. Related Party Transaction Yes No

23. Sub-Awards of $1,000 or more Yes No

Comments/Remarks

Instructions - Federal Funds Proposed Expenditures

Line 1 • Only include fringe benefits for individuals paid. These should not be included in the salary calculations or contractual services.

• Federal funds may only be used to pay fringe benefits for certain positions directly involved in the VITA Program.

Positions include program or site coordinator, financial or clerical support, tax law instructor, quality reviewers and information technology support.

• Non-federal funds may be used to pay these expenses can be used as matching funds when incurred by individuals directly involved in the delivery of the program.

Line 2 • Enter the total estimated travel reimbursement for tax law training to volunteer Tax Assistors and Coordinators/ Administrators who will attend IRS Site Coordinator sponsored training courses.

• DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.

• DO NOT include expenses for daily site operations travel;

this is captured on Line 3 of this form.

Line 3 • Enter the total estimated travel reimbursement for VITA site operations to volunteer Tax Assistors and Coordinators/ Administrators.

• DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.

• DO NOT include expenses for training; this is captured on Line 2 of this form.

• Reimbursements may be made to volunteers for either actual expenses incurred or stipends provided to volunteers.

• Stipends must be designed to relieve the volunteer of expense documentation and should be based on expected out-of-pocket expenses not on the time engaged in volunteer service.

• Stipends may not be based on the time the volunteer is expected to be engaged in volunteer service.

Line 4 • Total expenses for food and beverages may not exceed $500. Purchase of food and beverages for customers is not allowed because it is not in support of the program. A reasonable proposal that includes this expense considers the number of volunteers, days and hours the site operates, length of the site session and type of food and beverages provided. The cost of food and beverages purchased in conjunction with an event is considered entertainment or social activity and is not allowable.

Line 5 • Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing services for the VITA program. Positions are limited to Clerical, Site Administrator, Site Coordinator, Quality Reviewer, and Information Technology (IT) Support and Instructor.

• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program.

Instructions - Matching Funds Proposed Expenditures

Line 1 • Matching funds may be used to pay fringe benefits for positions directly involved in the VITA Program. Positions include program or site coordinator, financial or clerical support, tax law instructor, quality reviewers and information technology support.

• Non-federal funds may be used to pay these expenses can be used as matching funds when incurred by individuals directly involved in the delivery of the program.

Line 2 • Enter the total estimated travel reimbursement for VITA site training for Tax Assistors and Coordinators/ Administrators who will attend IRS sponsored training courses.

• DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.

• DO NOT include expenses for daily site operations travel;

this is captured on Line 3 of this form.

Line 3 • Enter the total estimated travel reimbursement for VITA site operations for Tax Assistors and Coordinators/ Administrators on line 3.

• DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.

• DO NOT include expenses for training; this is captured on Line 2 of this form.

• Reimbursements may be made to volunteers for either actual expenses incurred or stipends provided to volunteers.

• Stipends must be designed to relieve the volunteer of expense documentation and should be based on expected out-of-pocket expenses not on the time engaged in volunteer service.

• Stipends may not be based on the time the volunteer is expected to be engaged in volunteer service.

Line 4 • Total expenses for food and beverages may not exceed $500. Purchase of food and beverages for customers is not allowed because it is not in support of the program. A reasonable proposal that includes this expense considers the number of volunteers, days and hours the site operates, length of the site session and type of food and beverages provided. The cost of food and beverages purchased in conjunction with an event is considered entertainment or social activity and is not allowable.

Line 5 • Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing direct services for the VITA program.

• DO NOT include indirect salaries for the grant recipient.

• When an employer other than the recipient furnishes the services of an employee to the VITA program, these services shall be valued at the employee’s regular rate of pay (plus benefits but excluding overhead costs) provided these services are in the same skill for which the employee is normally paid.

• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program.

Instructions - Federal Funds Proposed Expenditures (cont'd)

Line 6 • Enter estimated expenses for general office supplies including pencils, pens, paper. Include postage for the fulfillment of orders for program materials. Only include office supplies and equipment purchased directly for use in supporting the VITA program.

• Include supplies directly attributable to delivery of e-file. The supplies attributable to e-file are captured on line 18.

Line 7 • Enter estimated expenses incurred for Audit Services. Audit requirements applicable to grant recipients are described in OMB Circular 2 CFR 200.425..

• If you expend less than $750,000 a year in total Federal awards, no audit requirements are applicable. If you expend $750,000 or more a year in Federal awards, you must provide IRS with a copy of your Single Audit Report. You must arrange for an audit by an independent auditor in accordance with the Government Auditing Standards developed by the comptroller General of the United States.

Line 8 • Enter the estimated cost for the development and publication of publicity materials (i.e., public service announcements, posters, brochures, postage). Only include those costs directly associated with the publicity of the VITA program.

Line 9 • N/A

Line 10 • Enter the estimated cost for Volunteer Recognition Items.

You may use grant funds to purchase items to recognize volunteers for their contribution to the VITA Program.

Recognition items should not exceed $10.00 per volunteer.

Line 11 • Enter the estimated cost for Interpreter Services for hearing- impaired or non-English speaking taxpayers.

Line 12 • Enter estimated expenses for rent, utilities, insurance and custodial services associated with the operation of a VITA Program. You may include rental expenses directly related to conducting Training.

• Enter the estimated fair market rental value of office space provided for a volunteer site location.

Line 13 • Other includes expenses must be a direct cost and incurred solely in support of the VITA program.

Instructions - Matching Funds Proposed Expenditures (cont'd)

Line 6 • Enter estimated expenses for general office supplies including pencils, pens, paper. Value assessed to donated supplies shall be reasonable and shall not exceed the fair market value of the property at the time of the donation.

• Include supplies directly attributable to delivery of e-file.

The supplies attributable to e-file are captured on line 18.

Line 7 • Enter estimated expenses incurred for required Audit Services. Audit requirements applicable to grant recipients are described in OMB Circular 2 CFR 200.425.

• If you expend less than $750,000 a year in total Federal awards, no audit requirements are applicable. If you expend $750,000 or more a year in Federal awards, you must provide IRS with a copy of your Single Audit Report.

You must arrange for an audit by an independent auditor in accordance with the Government Auditing Standards developed by the comptroller General of the United States.

Line 8 • Enter the estimated cost for the development and publication of publicity materials (i.e., public service announcements,posters, brochures, postage). Costs only include those directly associated with the publicity of the VITA program.

Line 9 • The value of volunteer service furnished by professional and technical personnel, skilled and unskilled labor may be counted as matching funds if the services are an integral and necessary part of the program.

• The rate for volunteer services shall be determined consistent with the principals stated in OMB 2 CFR 200.2 of the “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards”.

• Services provided by students to satisfy an academic requirement do not qualify as matching funds.

• If using the Simplified Method to calculate Volunteer Services as match, provide your calculation in the Comment/Remark field or as an attachment.

Line 10 • Enter the estimated cost for Volunteer Recognition items.

You may use grant funds to purchase items to recognize volunteers for their contribution to the VITA Program.

Recognition items should not exceed $10.00 per volunteer.

Line 11 • Enter the estimated cost for Interpreter Services for hearing-impaired or non-English speaking taxpayers.

Line 12 • Enter estimated expenses for rent, utilities, insurance and custodial services associated with the operation of a VITA Program. You may include rental expenses directly related to conducting Training.

• Enter the estimated fair market rental value of office space provided for a volunteer site location.

Line 13 • Other includes expenses must be a direct cost and incurred solely in support of the VITA program. Non-federal funds used to pay these expenses may be used for matching when incurred specifically for the delivery of the VITA program.

Instructions - Federal Funds Proposed Expenditures (cont'd)

Line 14 • Enter estimated expenses for computer hardware and printers. This would include expenses associated with the purchase of computer and/or printer equipment in accordance with the cost principles outlined in OMB Expenses for a laptop are limited to $1,000 per unit.

• Include estimated expense for software including encryption and computer upgrades (memory and operating systems).

Line 15 • Enter estimated expenses for internet connectivity and for network cards.

• DO NOT include this as a separate expense if connectivity is included in space rental fees or if the network card was manufacturer installed software prior to purchase.

Line 16 • Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing Information Technology (IT) Support services for the VITA program.

• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program.

Line 17 • Enter the estimated cost of installing phone lines used for e-file and scheduling appointments.

• DO NOT include costs for installation of a “toll-ree,” "watts,” or “800” number for providing tax assistance.

Line 18 • Enter the estimated cost of expenses associated with Financial Education and Asset Building. Expenses are limited to 10% of the total federal amount awarded.

Line 19 • Indicate in the check box if you have an approved rate or if you will use the 10% de minimus MTDC. If using an approved rate, include the rate agreement with your application.

• Enter indirect costs expenses in the Federal column only.

Line 20 • Total estimated Program Cost (ADD Lines 1-19)

NOTE: For an explanation on what Federal funds may not be used for, see Publication 4671, VITA Grant Program Overview and Application Package.

Instructions - Matching Funds Proposed Expenditures (cont'd)

Line 14 • Enter the estimated expenses or cash value for computer hardware and printers for e-file return preparation at a VITA site.

• The value of donated equipment shall not exceed the fair market value of equipment of the same age and condition at the time of donation.

• The value of loaned equipment shall not exceed its fair market rental value.

• Enter estimated expense for software including tax preparation, encryption and computer upgrades (memory and operating systems).

Line 15 • Enter estimated expenses for internet connectivity and for network cards.

• DO NOT include this as a separate expense if connectivity is included in space rental fees or if the network card was manufacturer installed software prior to purchase.

Line 16 • Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing Information Technology (IT) Support direct services for the VITA program.

• DO NOT include indirect salaries for the grant recipient.

• When an employer other than the recipient furnishes the services of an employee to the VITA program, these services shall be valued at the employee’s regular rate of pay (plus benefits but excluding overhead costs) provided these services are in the same skill for which the employee is normally paid.

• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program.

Line 17 • Enter the estimated cost of installing phone lines used for e-file and scheduling appointments.

Line 18 • Enter the estimated cost of expenses associated with Financial Education and Asset Building.

Line 19 • N/A - Indirect expenses, including general overhead of any entity administering the program, is not allowed as match.

Line 20 • Total estimated Program Cost (ADD Lines 1-19)

NOTE: For an explanation on what Qualified Matching Funds may NOT include, see Publication 4671, VITA Grant Program Overview and Application Package.

Instructions - Federal Funds Proposed Expenditures (cont'd)

Line 21 • Indicate if your organization has any corporate felony convictions. If so, provide a brief description in the comments section below. VITA grant funds may not be awarded to any corporation that was convicted of a felony criminal violation under any federal law within the preceding 24 months, where the IRS is aware of the conviction, unless the IRS has considered suspension or debarment of the corporation and made a determination that denial of the grant is not necessary to protect the interests of the government.

Line 22 • Line 22 - Indicate if your organization has Related Party Transactions. If yes, provide a brief description in the comments section below. The Recipient must follow IRS conflict of interest policies for federal awards and must immediately disclose in writing any potential conflict of interest to the Grant Program Office.

Line 23 • Line 23 - Indicate if your organization will have sub-award of $1,000 or more. If yes, you will be required to provide a list of sub-awards, amount, name of organization and the organization's DUNS/UEI if awarded.

Instructions - Matching Funds Proposed Expenditures (cont'd)

Line 21 • Indicate if your organization has any corporate felony convictions. If so, provide a brief description in the comments section below. VITA grant funds may not be awarded to any corporation that was convicted of a felony criminal violation under any federal law within the preceding 24 months, where the IRS is aware of the conviction, unless the IRS has considered suspension or debarment of the corporation and made a determination that denial of the grant is not necessary to protect the interests of the government.

Line 22 • Line 22 - Indicate if your organization has Related Party Transactions. If yes, provide a brief description in the comments section below. The Recipient must follow IRS conflict of interest policies for federal awards and must immediately disclose in writing any potential conflict of interest to the Grant Program Office.

Line 23 • Line 23 - Indicate if your organization will have sub-award of $1,000 or more. If yes, you will be required to provide a list of sub-awards, amount, name of organization and the organization's DUNS/UEI if awarded.

Form 13977 (April 2020) Form . Created/Revised . Catalog Number . Enter Title. Department of the Treasury. Internal Revenue Service.

Department of the Treasury - Internal Revenue Service VITA Grant Budget Plan Catalog Number 51502R www.irs.gov w w w . i r s . g o v.

Form 13977 (Rev. 4-2020) D R A F T

C O P Y N O T

F O R

R E L E A S E Page Catalog Number 51502R www.irs.gov w w w . i r s . g o v.

Form 13977 (Rev. 4-2020) D R A F T

C O P Y N O T

F O R

R E L E A S E Purpose: This form is to be used by VITA Grant Applicants. It should accompany the completed VITA Grant Application and only represent the categorical dollar expenses of estimated program expenditures, cash contributions and third party-in-kind contributions (donated cash, property or services) qualifying as matching funds.

Federal Funds Proposed Expenditures Matching Funds Proposed Expenditures

1. Fringe Benefits

2. Training Travel Reimbursement (Site Coordinator, Instructors, Volunteers)

3. Travel Reimbursement (Site operation)

4. Food - Limited to $500 for Volunteers

5. Salary Costs (Clerical, Site Administration, Instructor)

6. General Office Supplies

7. Audit Services

8. Publicity for VITA Program

9. Volunteer Services Line 7. Audit Services. Column. 7

10. Volunteer Recognition

11. Interpreter Services

12. Space Rental (Includes Utilities, Insurance and Custodial Services)

13. Other (Provide details in Comments/Remarks section below)

14. Technology - Computers and Printers

15. Network Cards and Internet Connectivity

16. IT Support

17. Installation of Phone Lines for E-File and Tax Preparation

18. Financial Education Asset Building Services 19.

OR

20. Total Estimated Program Cost (Add All Lines)

21. Corporate Felony Conviction

22. Related Party Transaction

23. Sub-Awards of $1,000 or more Instructions - Federal Funds Proposed Expenditures Line 1 • Only include fringe benefits for individuals paid. These should not be included in the salary calculations or contractual services.

• Federal funds may only be used to pay fringe benefits for certain positions directly involved in the VITA Program. Positions include program or site coordinator, financial or clerical support, tax law instructor, quality reviewers and information technology support.

• Non-federal funds may be used to pay these expenses can be used as matching funds when incurred by individuals directly involved in the delivery of the program.

Line 2 • Enter the total estimated travel reimbursement for tax law training to volunteer Tax Assistors and Coordinators/Administrators who will attend IRS Site Coordinator sponsored training courses.

• DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.

• DO NOT include expenses for daily site operations travel; this is captured on Line 3 of this form.

Line 3 • Enter the total estimated travel reimbursement for VITA site operations to volunteer Tax Assistors and Coordinators/Administrators.

• DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.

• DO NOT include expenses for training; this is captured on Line 2 of this form.

• Reimbursements may be made to volunteers for either actual expenses incurred or stipends provided to volunteers.

• Stipends must be designed to relieve the volunteer of expense documentation and should be based on expected out-of-pocket expenses not on the time engaged in volunteer service.

• Stipends may not be based on the time the volunteer is expected to be engaged in volunteer service.

Line 4 • Total expenses for food and beverages may not exceed $500. Purchase of food and beverages for customers is not allowed because it is not in support of the program. A reasonable proposal that includes this expense considers the number of volunteers, days and hours the site operates, length of the site session and type of food and beverages provided. The cost of food and beverages purchased in conjunction with an event is considered entertainment or social activity and is not allowable.

Line 5 • Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing services for the VITA program. Positions are limited to Clerical, Site Administrator, Site Coordinator, Quality Reviewer, and Information Technology (IT) Support and Instructor.

• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program.

Instructions - Matching Funds Proposed Expenditures Line 1 • Matching funds may be used to pay fringe benefits for positions directly involved in the VITA Program. Positions include program or site coordinator, financial or clerical support, tax law instructor, quality reviewers and information technology support.

• Non-federal funds may be used to pay these expenses can be used as matching funds when incurred by individuals directly involved in the delivery of the program.

Line 2 • Enter the total estimated travel reimbursement for VITA site training for Tax Assistors and Coordinators/Administrators who will attend IRS sponsored training courses.

• DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.

• DO NOT include expenses for daily site operations travel; this is captured on Line 3 of this form.

Line 3 • Enter the total estimated travel reimbursement for VITA site operations for Tax Assistors and Coordinators/Administrators on line 3.

• DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.

• DO NOT include expenses for training; this is captured on Line 2 of this form.

• Reimbursements may be made to volunteers for either actual expenses incurred or stipends provided to volunteers.

• Stipends must be designed to relieve the volunteer of expense documentation and should be based on expected out-of-pocket expenses not on the time engaged in volunteer service.

• Stipends may not be based on the time the volunteer is expected to be engaged in volunteer service.

Line 4 • Total expenses for food and beverages may not exceed $500. Purchase of food and beverages for customers is not allowed because it is not in support of the program. A reasonable proposal that includes this expense considers the number of volunteers, days and hours the site operates, length of the site session and type of food and beverages provided. The cost of food and beverages purchased in conjunction with an event is considered entertainment or social activity and is not allowable.

Line 5 • Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing direct services for the VITA program.

• DO NOT include indirect salaries for the grant recipient.

• When an employer other than the recipient furnishes the services of an employee to the VITA program, these services shall be valued at the employee’s regular rate of pay (plus benefits but excluding overhead costs) provided these services are in the same skill for which the employee is normally paid.

• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program.

Instructions - Federal Funds Proposed Expenditures (cont'd) Line 6 • Enter estimated expenses for general office supplies including pencils, pens, paper. Include postage for the fulfillment of orders for program materials. Only include office supplies and equipment purchased directly for use in supporting the VITA program.

• Include supplies directly attributable to delivery of e-file. The supplies attributable to e-file are captured on line 18.

Line 7 • Enter estimated expenses incurred for Audit Services. Audit requirements applicable to grant recipients are described in OMB Circular 2 CFR 200.425..

• If you expend less than $750,000 a year in total Federal awards, no audit requirements are applicable. If you expend $750,000 or more a year in Federal awards, you must provide IRS with a copy of your Single Audit Report. You must arrange for an audit by an independent auditor in accordance with the Government Auditing Standards developed by the comptroller General of the United States.

Line 8 • Enter the estimated cost for the development and publication of publicity materials (i.e., public service announcements, posters, brochures, postage). Only include those costs directly associated with the publicity of the VITA program.

Line 9 • N/A Line 10 • Enter the estimated cost for Volunteer Recognition Items. You may use grant funds to purchase items to recognize volunteers for their contribution to the VITA Program. Recognition items should not exceed $10.00 per volunteer.

Line 11 • Enter the estimated cost for Interpreter Services for hearing- impaired or non-English speaking taxpayers.

Line 12 • Enter estimated expenses for rent, utilities, insurance and custodial services associated with the operation of a VITA Program. You may include rental expenses directly related to conducting Training.

• Enter the estimated fair market rental value of office space provided for a volunteer site location.

Line 13 • Other includes expenses must be a direct cost and incurred solely in support of the VITA program.

Instructions - Matching Funds Proposed Expenditures (cont'd) Line 6 • Enter estimated expenses for general office supplies including pencils, pens, paper. Value assessed to donated supplies shall be reasonable and shall not exceed the fair market value of the property at the time of the donation.

• Include supplies directly attributable to delivery of e-file. The supplies attributable to e-file are captured on line 18.

Line 7 • Enter estimated expenses incurred for required Audit Services. Audit requirements applicable to grant recipients are described in OMB Circular 2 CFR 200.425.

• If you expend less than $750,000 a year in total Federal awards, no audit requirements are applicable. If you expend $750,000 or more a year in Federal awards, you must provide IRS with a copy of your Single Audit Report. You must arrange for an audit by an independent auditor in accordance with the Government Auditing Standards developed by the comptroller General of the United States.

Line 8 • Enter the estimated cost for the development and publication of publicity materials (i.e., public service announcements,posters, brochures, postage). Costs only include those directly associated with the publicity of the VITA program.

Line 9 • The value of volunteer service furnished by professional and technical personnel, skilled and unskilled labor may be counted as matching funds if the services are an integral and necessary part of the program.

• The rate for volunteer services shall be determined consistent with the principals stated in OMB 2 CFR 200.2 of the “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards”.

• Services provided by students to satisfy an academic requirement do not qualify as matching funds.

• If using the Simplified Method to calculate Volunteer Services as match, provide your calculation in the Comment/Remark field or as an attachment.

Line 10 • Enter the estimated cost for Volunteer Recognition items. You may use grant funds to purchase items to recognize volunteers for their contribution to the VITA Program. Recognition items should not exceed $10.00 per volunteer.

Line 11 • Enter the estimated cost for Interpreter Services for hearing-impaired or non-English speaking taxpayers.

Line 12 • Enter estimated expenses for rent, utilities, insurance and custodial services associated with the operation of a VITA Program. You may include rental expenses directly related to conducting Training.

• Enter the estimated fair market rental value of office space provided for a volunteer site location.

Line 13 • Other includes expenses must be a direct cost and incurred solely in support of the VITA program. Non-federal funds used to pay these expenses may be used for matching when incurred specifically for the delivery of the VITA program.

Instructions - Federal Funds Proposed Expenditures (cont'd) Line 14 • Enter estimated expenses for computer hardware and printers. This would include expenses associated with the purchase of computer and/or printer equipment in accordance with the cost principles outlined in OMB Expenses for a laptop are limited to $1,000 per unit.

• Include estimated expense for software including encryption and computer upgrades (memory and operating systems).

Line 15 • Enter estimated expenses for internet connectivity and for network cards.

• DO NOT include this as a separate expense if connectivity is included in space rental fees or if the network card was manufacturer installed software prior to purchase.

Line 16 • Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing Information Technology (IT) Support services for the VITA program.

• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program.

Line 17 • Enter the estimated cost of installing phone lines used for e-file and scheduling appointments.

• DO NOT include costs for installation of a “toll-ree,” "watts,” or “800” number for providing tax assistance.

Line 18 • Enter the estimated cost of expenses associated with Financial Education and Asset Building. Expenses are limited to 10% of the total federal amount awarded.

Line 19 • Indicate in the check box if you have an approved rate or if you will use the 10% de minimus MTDC. If using an approved rate, include the rate agreement with your application.

• Enter indirect costs expenses in the Federal column only.

Line 20 • Total estimated Program Cost (ADD Lines 1-19) NOTE: For an explanation on what Federal funds may not be used for, see Publication 4671, VITA Grant Program Overview and Application Package.

Instructions - Matching Funds Proposed Expenditures (cont'd) Line 14 • Enter the estimated expenses or cash value for computer hardware and printers for e-file return preparation at a VITA site.

• The value of donated equipment shall not exceed the fair market value of equipment of the same age and condition at the time of donation.

• The value of loaned equipment shall not exceed its fair market rental value.

• Enter estimated expense for software including tax preparation, encryption and computer upgrades (memory and operating systems).

Line 15 • Enter estimated expenses for internet connectivity and for network cards.

• DO NOT include this as a separate expense if connectivity is included in space rental fees or if the network card was manufacturer installed software prior to purchase.

Line 16 • Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing Information Technology (IT) Support direct services for the VITA program.

• DO NOT include indirect salaries for the grant recipient.

• When an employer other than the recipient furnishes the services of an employee to the VITA program, these services shall be valued at the employee’s regular rate of pay (plus benefits but excluding overhead costs) provided these services are in the same skill for which the employee is normally paid.

• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program.

Line 17 • Enter the estimated cost of installing phone lines used for e-file and scheduling appointments.

Line 18 • Enter the estimated cost of expenses associated with Financial Education and Asset Building.

Line 19 • N/A - Indirect expenses, including general overhead of any entity administering the program, is not allowed as match.

Line 20 • Total estimated Program Cost (ADD Lines 1-19) NOTE: For an explanation on what Qualified Matching Funds may NOT include, see Publication 4671, VITA Grant Program Overview and Application Package.

Instructions - Federal Funds Proposed Expenditures (cont'd) Line 21 • Indicate if your organization has any corporate felony convictions. If so, provide a brief description in the comments section below. VITA grant funds may not be awarded to any corporation that was convicted of a felony criminal violation under any federal law within the preceding 24 months, where the IRS is aware of the conviction, unless the IRS has considered suspension or debarment of the corporation and made a determination that denial of the grant is not necessary to protect the interests of the government.

Line 22 • Line 22 - Indicate if your organization has Related Party Transactions. If yes, provide a brief description in the comments section below. The Recipient must follow IRS conflict of interest policies for federal awards and must immediately disclose in writing any potential conflict of interest to the Grant Program Office.

Line 23 • Line 23 - Indicate if your organization will have sub-award of $1,000 or more. If yes, you will be required to provide a list of sub-awards, amount, name of organization and the organization's DUNS/UEI if awarded.

Instructions - Matching Funds Proposed Expenditures (cont'd) Line 21 • Indicate if your organization has any corporate felony convictions. If so, provide a brief description in the comments section below. VITA grant funds may not be awarded to any corporation that was convicted of a felony criminal violation under any federal law within the preceding 24 months, where the IRS is aware of the conviction, unless the IRS has considered suspension or debarment of the corporation and made a determination that denial of the grant is not necessary to protect the interests of the government.

Line 22 • Line 22 - Indicate if your organization has Related Party Transactions. If yes, provide a brief description in the comments section below. The Recipient must follow IRS conflict of interest policies for federal awards and must immediately disclose in writing any potential conflict of interest to the Grant Program Office.

Line 23 • Line 23 - Indicate if your organization will have sub-award of $1,000 or more. If yes, you will be required to provide a list of sub-awards, amount, name of organization and the organization's DUNS/UEI if awarded.

9.0.0.2.20120627.2.874785 Form 13977 (Rev. 4-2020)

SE:WI:CARE:SPEC:PS&A