Fed State NOFO 2023 and 2024 Mod (added United We Stand).pdf

NOTICE OF FUNDING OPPORTUNITY

Funding Opportunity Title:

State and Jurisdictional Humanities Councils

General Operating Support Grants

Funding Opportunity Number: 20230503-SO

Funding Opportunity Type(s): New, Supplement

Federal Assistance Listing Number: 45.129

Application Deadlines:

May 3, 2023 May 1, 2024

Ensure your SAM.gov and Grants.gov registrations and passwords are current.

NEH will not grant deadline extensions for lack of registration.

Registration in all systems, including SAM.gov and Grants.gov, may take up to one month to complete.

Office of Federal/State Partnership Telephone: 202-606-8254 Email: fedstate@neh.gov Federal Relay: 7-1-1

OMB control number 3136-0134, expiration date October 31, 2024 mailto:fedstate@neh.gov

20230503-SO i

Executive Summary The National Endowment for the Humanities (NEH) Office of Federal/State Partnership is accepting applications for State and Jurisdictional Humanities Councils General Operating Support Grants.

This program provides general operating support grants to humanities councils in the United States and its jurisdictions. State and jurisdictional humanities councils tailor their grantmaking and programs to the needs, resources, and interests of their state or jurisdiction, while also extending the reach of NEH-funded projects and further strengthening the agency’s connection to local communities. NEH determines annual funding for each state and jurisdictional humanities council according to a legislatively mandated formula.

Funding Opportunity Title State and Jurisdictional Humanities Councils General Operating Support Grants

Funding Opportunity Number 20230503-SO Federal Assistance Listing Number 45.129 Application Deadlines May 3, 2023, 11:59 p.m. Eastern Time

May 1, 2024, 11:59 p.m. Eastern Time Anticipated Announcements October 2024

October 2025 Anticipated FY24 and FY 25 Funding Approximately $50,000,000 per deadline Estimated Number and Type of Awards 56 grants per deadline Award Amounts Approximately $300,000 to $3,000,000 Cost Sharing/Match Required Yes. See C. Eligibility Information.

Period of Performance Five years. Within a five-year period of performance, a General Operating Support Grant funds activities in years one, two, and three. Closeout activities occur in years four and five. State and jurisdictional humanities councils must apply annually.

2023: The funding period is November 1, 2023- October 31, 2024.

2024: The funding period is November 1, 2024- October 31, 2025.

See B. Federal Award Information.

Eligible Applicants The only eligible applicants are the independent, nonprofit 501(c)(3) state and jurisdictional humanities councils. See C. Eligibility Information.

Program Resource Page https://www.neh.gov/grants/fedstate/state-humanities-councils-general-operating-support-grants

Published Modified

February 22, 2023 May 8, 2023 https://www.neh.gov/about/state-humanities-councils https://www.neh.gov/about/state-humanities-councils https://www.neh.gov/about/state-humanities-councils https://www.neh.gov/grants/fedstate/state-humanities-councils-general-operating-support-grants https://www.neh.gov/grants/fedstate/state-humanities-councils-general-operating-support-grants

20230503-SO ii

Table of Contents

A. Program Description

1. Purpose

2. Background

B. Federal Award Information

1. Type of Application and Award

2. Summary of Funding

C. Eligibility Information

1. Eligible Applicants

2. Cost Sharing

3. Other Eligibility Information

D. Application and Submission Information

1. Application Package

2. Content and Form of Application Submission

3. Unique Entity Identifier and System for Award Management

4. Submission Dates and Times

5. Intergovernmental Review

6. Funding Restrictions

E. Application Review Information

1. Review Criteria

2. Review and Selection Process

3. Assessment of Risk and Other Pre-Award Activities

4. Anticipated Announcement and Award Dates

F. Federal Award Administration Information

1. Federal Award Notices

2. Administrative and National Policy Requirements

3. Reporting

G. Agency Contacts

H. Other Information

20230503-SO

A. Program Description

1. Purpose The National Endowment for the Humanities (NEH) is an independent federal agency in the executive branch. By congressional mandate, NEH awards approximately 40 percent of its annual appropriation of program funds to humanities councils in the United States and its jurisdictions in the form of general operating support grants.

State and jurisdictional humanities councils leverage general operating support grants to deliver on NEH’s mission to advance knowledge and understanding of the humanities and to increase public awareness of, access to, and support for the humanities at the state and local level. State and jurisdictional humanities councils tailor their grantmaking and programs to the needs, resources, and interests of their state or jurisdiction, while also extending the reach of NEH-funded projects and further strengthening the agency’s connection to local communities.

See D6. Funding Restrictions for unallowable activities.

2. Background NEH offers this funding opportunity under the authority of 20 U.S.C. § 956. Awards are subject to 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and the General Terms and Conditions for General Support Grants to State Humanities Councils (for grants issued on or after December 26, 2014)

Under Section 3(a) of the National Foundation on the Arts and the Humanities Act of 1965, as amended, “The term ‘humanities’ includes, but is not limited to, the study of the following:

language, both modern and classical; linguistics; literature; history; jurisprudence; philosophy;

archaeology; comparative religion; ethics; the history, criticism and theory of the arts; those aspects of the social sciences which have humanistic content and employ humanistic methods;

and the study and application of the humanities to the human environment with particular attention to reflecting our diverse heritage, traditions, and history and to the relevance of the humanities to the current conditions of national life.”

Use the Funded Projects Query Form to find examples of NEH-supported projects.

Learn more about NEH.

NEH Areas of Interest NEH is especially interested in supporting projects that advance humanities-related work in the following areas. NEH will give all applications equal consideration in accordance with the program’s review criteria.

NEH encourages projects that include Native American organizations and communities as applicants and project partners.

American Tapestry: Weaving Together Past, Present, and Future American Tapestry: Weaving Together Past, Present, and Future is a wide-ranging special initiative at NEH that leverages the humanities to tackle some of the most pressing challenges of our time: strengthening our democracy, advancing equity for all, and addressing our changing climate. The initiative encourages humanities projects that elevate the role of civics in schools and public programs, advance knowledge of the country’s history and political institutions, and examine threats to its democratic principles. The initiative also encourages projects that explore https://uscode.house.gov/view.xhtml?hl=false&edition=prelim&req=granuleid%3AUSC-prelim-title20-section956 https://www.ecfr.gov/cgi-bin/text-idx?SID=236bb02f01d2e050f7a5b60c88a67066&mc=true&node=pt2.1.200&rgn=div5 https://www.ecfr.gov/cgi-bin/text-idx?SID=236bb02f01d2e050f7a5b60c88a67066&mc=true&node=pt2.1.200&rgn=div5 https://www.neh.gov/general-terms-and-conditions-general-support-grants-state-humanities-councils-after-dec-2014 https://www.neh.gov/general-terms-and-conditions-general-support-grants-state-humanities-councils-after-dec-2014 https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.govinfo.gov%2Fcontent%2Fpkg%2FUSCODE-1998-title20%2Fpdf%2FUSCODE-1998-title20-chap26-subchapI-sec952.pdf&data=05%7C01%7Cdperry%40neh.gov%7C30905191d5eb4c59c43608daac673f53%7C93b06459c77d44b6af7fe813cddcdcc3%7C0%7C0%7C638011856701305190%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=SrNUevWOczyWKaVkXTLogNXDu2Pt88rQRwJTx7B6%2F6I%3D&reserved=0 https://securegrants.neh.gov/publicquery/main.aspx https://www.neh.gov/about the untold stories of historically underrepresented groups and build capacity at cultural and educational institutions to benefit underserved communities. Finally, the initiative welcomes projects that promote research into the historical roots and cultural effects of climate change and support the cultural and educational sectors in building climate resilience. By supporting humanities projects that align with these three themes—strengthening our democracy, advancing equity for all, and addressing our changing climate—the American Tapestry initiative seeks to tell our country’s history in all its complexity and diversity.

United We Stand: Connecting Through Culture Hate must have no safe harbor in America – especially when that hate fuels the kind of violence we’ve seen from Oak Creek to Pittsburgh, from El Paso to Poway, and from Atlanta to Buffalo.

When ordinary Americans cannot participate in the basic activities of everyday life – like shopping at the grocery store or praying at their house of worship – without the fear of being targeted and killed for who they are, our security as well as democracy are at risk. In coordination with the White House “United We Stand” Summit in September 2022, NEH launched a new initiative titled United We Stand: Connecting Through Culture that uses the humanities to combat hate-motivated violence and promote civic engagement, social cohesion, and cross-cultural understanding. As a part of this initiative, NEH encourages humanities projects that further our understanding of the nation’s racial, ethnic, gender, and religious diversity; examine the sources of hate and intolerance in the United States; and explore progress towards greater inclusiveness.

B. Federal Award Information

1. Type of Application and Award NEH seeks new and supplemental applications in response to this notice.

NEH will provide funding in the form of grants.

2. Summary of Funding

Award amounts NEH expects to have approximately $50,000,000 available to fund 56 recipients. Awards will range from approximately $300,000 to approximately $3,000,000 per deadline. NEH determines annual funding for each state and jurisdictional humanities council according to a legislatively mandated formula.

NEH will not determine the amount available until Congress makes appropriations for the fiscal year. NEH will issue awards subject to the availability of appropriated funds. NEH is publishing this notice as a contingency action to ensure that NEH can process applications and issue awards in a timely manner, should sufficient funds become available.

Period of performance State and Jurisdictional Humanities Councils General Operating Support Grants have a period of performance of five years. The period of performance is the span of time during which you may incur expenses to carry out the work under the award.

The program supports activities in years one, two, and three, and closeout requirements in years four and five. State and jurisdictional humanities councils must apply annually to receive this funding.

https://www.neh.gov/unitedwestand

• 2023 deadline: The funding period under this notice is November 1, 2023, to October 31, 2024.

• 2024 deadline: The funding period under this notice is November 1, 2024, to October 31, 2025.

NEH expects state and jurisdictional humanities councils to obligate most of the funds awarded each year by the end of the annual funding period. You will apply for a new award with a five-year period of performance in year three of your current award.

NEH will award recipients outright funds, federal matching funds, or a combination of the two, depending on the availability of funds. When you accept the offer of matching funds, you must raise cash contributions from non-federal third parties and submit certification annually by September 15 before NEH will release the funds (see the Matching Guidelines for General Support Grants to State Humanities Councils). Funds raised to satisfy a match count toward an institution’s required cost share for a project (see C2. Cost Sharing).

Funding beyond the first year is dependent on the availability of appropriated funds for State and Jurisdictional Humanities Councils General Operating Support Grants in subsequent fiscal years, satisfactory recipient performance, and a decision that continued funding is in the best interest of the Federal Government.

C. Eligibility Information

1. Eligible Applicants The only eligible applicants are the independent, nonprofit 501(c)(3) state and jurisdictional humanities councils.

To be eligible, your organization must make substantive contributions to the success of the project and must not function solely as a fiscal agent for another entity.

Individuals and other organizations, including foreign and for-profit entities, are ineligible.

2. Cost Sharing This program requires a one-to-one cost share. Cost sharing or matching is the portion of the project costs not paid by NEH funds. By law, NEH cannot support more than 50 percent of the costs of a state or jurisdictional humanities council’s activity. You must match NEH funds with cash, earned income, other federal grants, or in-kind contributions.

You may use federal funds (excluding CARES Act and American Rescue Plan funding awarded by NEH) to meet your cost share but you may not use federal funds or in-kind contributions to match federal matching funds, if offered.

NEH views cost sharing as a means of ensuring that many individuals and organizations are meaningfully involved in a council’s work. It encourages you to meet cost-sharing requirements from a wide range of contributions and discourages relying solely on contributions at the subrecipient level. See Matching Guidelines for General Support Grants to State Humanities Councils.

The following policy applies only to the American Samoa, Commonwealth of the Northern Mariana Islands, Guam, and U.S. Virgin Islands humanities councils: In accordance with 48 U.S.C. 1469a(d), as amended, NEH waives the cost-sharing requirement for the first $200,000 in outright funds awarded each fiscal year under this notice. The remainder of the annual https://www.neh.gov/grants/manage/matching-guidelines-general-support-grants-state-humanities-councils https://www.neh.gov/grants/manage/matching-guidelines-general-support-grants-state-humanities-councils https://www.neh.gov/about/state-humanities-councils https://www.neh.gov/about/state-humanities-councils https://www.neh.gov/grants/manage/matching-guidelines-general-support-grants-state-humanities-councils https://www.neh.gov/grants/manage/matching-guidelines-general-support-grants-state-humanities-councils https://uscode.house.gov/view.xhtml?req=(title:48%20section:1469a%20edition:prelim) https://uscode.house.gov/view.xhtml?req=(title:48%20section:1469a%20edition:prelim) outright funding provided under the legislated formula continues to require dollar-for-dollar cost sharing, as does the entire federal matching funds offer.

Recipients must maintain auditable records of the source and use of cost sharing contributions.

See 2 CFR § 200.306.

3. Other Eligibility Information You may submit only one application under this notice.

If you submit multiple applications (including submitting to the wrong funding opportunity or making corrections/updates), NEH will only accept your last validated submission prior to the deadline under the correct Grants.gov funding opportunity.

Per 2 CFR § 200.403(f), you must not include the same project costs in more than one application for federal funding and/or approved federal award budget. However, you may submit multiple proposals for complementary aspects of the same overall project. NEH may disallow costs or reject applications with overlapping project costs. An individual’s level of effort cannot exceed 100% across multiple active federally funded awards.

NEH does not make awards to other federal entities. If your project is so closely intertwined with a federal entity that the project takes on characteristics of the federal entity’s own authorized activities, it is ineligible. You may use funds from, or sites and materials controlled by, other federal entities in your project, but you may not use them as gifts to release NEH matching funds.

If you submit an incomplete application, your award may be delayed.

Except for the rare cases covered by its late submission policy, NEH will not consider applications submitted after the deadline.

Subrecipient Eligibility State and jurisdictional humanities councils are authorized to issue subawards to:

• private nonprofit organizations

• institutions of higher education

• state, local, and federally recognized Indian tribal governments

• groups of persons that form an association to carry out a project

• individuals

Non-public organizations or groups that apply for funding must be constituted for nonprofit purposes, and donations to them must be deductible under the Internal Revenue Code (26 U.S.C. § 170(c)). Such organizations or groups are not required to be incorporated or have tax exempt status.

State and jurisdictional humanities councils may not issue subawards to:

• foreign entities

• for-profit entities

• entities functioning solely as fiscal agents

Per 2 CFR § 25.300, councils may only issue subawards using NEH funds (and funding from other federal agencies contributed as cost share) to organizations that have obtained and https://www.ecfr.gov/cgi-bin/text-idx?SID=3aeab4e3a836f5b6807999701e518c94&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1306 https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRea20080eff2ea53/section-200.403 https://www.neh.gov/grants/policy-on-late-submissions https://uscode.house.gov/view.xhtml?req=(title:26%20section:170%20edition:prelim) https://uscode.house.gov/view.xhtml?req=(title:26%20section:170%20edition:prelim) https://www.ecfr.gov/current/title-2/subtitle-A/chapter-I/part-25/subpart-C provided to the council a Unique Entity Identifier (UEI). Subrecipients may obtain a UEI from the System for Award Management (SAM). NEH does not require subrecipients to complete full SAM registration to obtain a UEI, but encourages them to do so.

Councils may issue non-federally funded subawards to subrecipients that do not have a UEI or are not registered in SAM. Councils may use non-federally funded subawards for humanities programming to satisfy required cost share/match if the subrecipient is eligible and all costs included in the subaward are allowable and allocable to the project.

Councils must verify the eligibility and monitor the performance of subrecipients which receive NEH funds and those which the council uses to meet cost sharing obligations, consistent with 2 CFR § 200.332. Councils are responsible for improper payments to ineligible subrecipients.

D. Application and Submission Information

1. Application Package You must apply using Grants.gov Workspace or a Grants.gov system-to-system solution. You can find this funding opportunity in Grants.gov under number 20230503-SO. There is also a link on the program resource page.

Once you have located the funding opportunity in Grants.gov, you will find the application package under the “Package” tab. It includes a series of required and conditionally required forms. You will upload additional application components using the Attachments Form.

You must complete a multistep registration process to submit your application. See D3. Unique Entity Identifier and System for Award Management.

Contact fedstate@neh.gov to request a paper copy of this notice.

If you are deaf or hard of hearing, you can contact NEH using Federal Relay at 7-1-1.

2. Content and Form of Application Submission In addition to the standard forms included in the Grants.gov application package, your application also consists of other required attachments outlined below. You will upload these components into the Attachments Form.

The Application Components Table below will help you prepare a complete application.

Applications missing any required documents or conditionally required documents from this list will be considered incomplete and may encounter delays in processing.

Unless otherwise stipulated in specific instructions, attachments should conform to the following formatting requirements:

• paper size no larger than standard letter paper size (8 ½" x 11”)

• at least one-inch margins on all sides for all pages

• a font size no smaller than 11-point

• single-spacing

• recommended fonts: Arial, Georgia, Helvetica, or Times New Roman

• any standard citation style is acceptable; citations are included in page counts https://sam.gov/content/home https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR031321e29ac5bbd/section-200.332 https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR031321e29ac5bbd/section-200.332

Application component Notes Naming convention SF-424 Application for Federal Assistance - Short Organizational

Required Grants.gov form

Supplementary Cover Sheet for NEH State Councils

Required Grants.gov form

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

Required Grants.gov form

Project/Performance Site(s) Location Form

Required Grants.gov form

Certification Regarding Lobbying

Required Grants.gov form

Standard Form-LLL, “Disclosure of Lobbying Activities”

Conditionally required Grants.gov form

Attachments Form Required Grants.gov form Attachment 1: Annual plan Required plan.pdf Attachment 2: Budget justification

Required justification.pdf

SF-424 Application for Federal Assistance – Short Organizational This form requests basic information about your institution, the proposed project, and key contacts. Items 1, 2, and 4 will be automatically filled in; leave item 3 blank.

5. Applicant Information a-d. Provide your organization’s legal name, address, and web address. Select the applicant type that best describes your organization from the drop-down menu.

e-f. Provide your organization’s employer/taxpayer identification number (EIN/TIN), and Unique Entity Identifier assigned by the System for Award Management. If you do not know your identifier, contact your grant administrator or chief financial officer. See D3. Unique Entity Identifier and System for Award Management.

g. Provide your congressional district with your two-character state abbreviation followed by your three-character district number. For example, if your institution is located in the 5th congressional district of Alabama, enter “AL-005.” If your institution is in a state or U.S.

jurisdiction that does not have districts, enter “000” in place of the district number. If your institution is outside the U.S., enter “00-000.”

6. Project Information

a. Name your project “State or Jurisdictional Humanities Program.”

b. Provide a brief (no more than one thousand characters) description of your project using the following structure: “With the General Operating Support Grant, [insert council name] brings the humanities to life through subawards and/or public programming in [insert state or jurisdiction]. The council tailors its subaward-making and public programs to the needs, resources, and interests of [insert state or jurisdiction]. In doing so, it delivers on its mission to [insert mission].”

c. 2023 deadline: The start date is November 1, 2023. The end date is October 31, 2024.

https://www.house.gov/representatives/find-your-representative

2024 deadline: The start date is November 1, 2024. The end date is October 31, 2025.

7. Project Director The project director (PD) is the board chair of the state or jurisdictional humanities council, unless otherwise approved by NEH. The PD is responsible for oversight of the programmatic aspects of the state or jurisdictional humanities council. Because the project director’s involvement is critical to the success of the project, you must notify NEH immediately if the project director listed in the application changes.

8. Primary Contact/Grants Administrator The primary contact/grants administrator is the executive director of the state or jurisdictional humanities council, unless otherwise approved by NEH.

Provide the name, title, and contact information for the official responsible for the administration of the award (e.g., negotiating the budget and ensuring compliance with the terms and conditions of the award).

As a matter of NEH policy, the project director and primary contact/grant administrator must not be the same person.

The grant administrator (also called the “institutional grant administrator”) functions as the representative of the recipient organization. This individual should have authority to act on the organization’s behalf in matters related to the administration of the award. The institutional grant administrator must sign or countersign financial reports and prior approval requests such as budget revisions, extensions to the period of performance, and changes in key personnel.

NEH will address official correspondence (for example, the offer letter or Notice of Action) to the institutional grant administrator and copy the project director.

9. Authorized Representative Provide the name, title, and contact information for the authorized organization representative (AOR) who is submitting the application on behalf of the institution. This person, often called an “authorizing official,” is typically the president, vice president, executive director, provost, or chancellor. To become an AOR, the person must be designated by the institution’s E-Business Point of Contact. Consult the Grants.gov Online User Guide.

Supplementary Cover Sheet for NEH State Councils

1. Project Director Select the project director’s major field of study from the drop-down menu. If the field of study is not in the list, choose one of the options under “Other” or "Interdisciplinary-Other.”

2. Institutional Information Select the appropriate institution type from the drop-down menu.

3. Application Information For Type of Application, check “new” if the application requests a new five-year period of performance (“new” requests are submitted in year three of your current period of performance). Check “supplement” if the application requests year two or year three funding for your current NEH grant. If you are requesting a supplement, provide the current grant number.

https://apply07.grants.gov/help/html/help/index.htm#t=GetStarted%2FGetStarted.htm

In 2023, the only state and jurisdictional humanities councils that should apply for “new” awards are:

• American Samoa

• Ohio

• Washington

In 2024, the only state and jurisdictional humanities councils that should apply for “new” awards are:

• Arizona

• Colorado

• Connecticut

• Delaware

• District of Columbia

• Georgia

• Guam

• Hawaii

• Idaho

• Illinois

• Kentucky

• Maine

• Minnesota

• Nebraska

• New Hampshire

• North Carolina

• Oklahoma

• Rhode Island

• South Carolina

• Virginia

• Wyoming

Contact the Office of Federal/State Partnership if you are unsure which type of application to select.

For the project’s Primary Field Code, use the pull-down menu to indicate the fields of your project. You may select one, two, or three fields. If you select more than one, list the primary field first.

Project/Performance Site Location(s) Form Provide the primary location and any other locations where the project activity will occur during the period of performance. The primary location is the council’s headquarters.

Enter your congressional district using the two-letter state abbreviation followed by your three-character district number. For example, if your council is in the 5th congressional district of Alabama, enter “AL-005.” If your council is in a state or U.S. jurisdiction that does not have districts, enter “000” in place of the district number. If your council is outside the U.S., enter “00-000.

The form has space for 300 sites. If your project includes additional locations, list them in a separate document. Save the document as a PDF named additionallocations.pdf and attach it under “Additional Locations.”

Certification Regarding Lobbying (conditionally required) If you request more than $100,000, you must submit the Certification Regarding Lobbying. Add this optional form to your application package in Grants.gov and it will autofill based upon information provided on the SF-424 Application for Federal Assistance - Short Organizational.

Standard Form-LLL, “Disclosure of Lobbying Activities” (conditionally required) If you have or will use non-federal funds for lobbying, you must submit Standard Form-LLL, “Disclosure of Lobbying Activities.” Add this optional form to your application package in Grants.gov. See 2 CFR § 200.450.

https://www.ecfr.gov/cgi-bin/text-idx?SID=d18afa8261f74bd59854a0ab2fb8f8a3&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1450

SF-424A: Budget Information – Non-Construction Programs Complete Section B of the SF-424A for projected costs that will be incurred during the budget period (November 1, 2023–October 31, 2024, for the 2023 deadline; November 1, 2024-October 31, 2025, for the 2024 deadline).

Base your budget projection on your current General Operating Support award, plus an additional 3%. For example, if your current SO award was $500,000, your projected budget should be for $515,000.The total budget amount must include NEH funds plus the 1:1 cost share. Do not include emergency and special initiative supplemental funds (such as American Rescue Plan or A More Perfect Union).

Required fields are indicated in yellow. Round to the nearest whole dollar amount in all dollar fields. The inclusion of a cost category on the 424A does not automatically indicate that an expense is allowable. See D6. Funding Restrictions to ensure that costs are not disallowed.

Indirect costs are not allowed on general operating support awards. Per 2 CFR 200 § 403(f), councils must ensure there are no overlapping costs between two or more applications or approved budgets for federal funding.

All costs, whether supported by NEH funds or required cost sharing contributions, must be reasonable, necessary to accomplish project objectives, allowable in terms of 2 CFR 200 Subpart E - Cost Principles, auditable, and incurred during the period of performance. All costs are subject to audit, record retention, and other requirements set forth in 2 CFR 200 Subpart F - Audit Requirements.

In addition to SF-424A Section B, you must also include a budget justification with your application. Attach the budget justification to the Attachments Form as Attachment 2.

Section B – Budget Categories The form includes four columns for different object class categories. Allocate costs across the following four functional activities:

1. Program services, council-conducted projects, and public meetings: Include costs incurred for council-conducted projects and public meetings, including related publicity and outreach.

2. Fundraising: Include direct costs associated with raising the required one-to-one cost share (e.g., development staff, campaigns, proposal costs, fundraising events).

3. Subawards: Include the total amount allocated to subawards. This must include the NEH funds awarded to subrecipients and the council’s corresponding one-to-one cost share contribution. The council’s contribution may comprise non-NEH funded subawards as well as cost-share contribution generated at the subrecipient level, subject to the limitations in the terms and conditions.

4. General management: Include costs associated with maintaining day-to-day operations. General management costs cover all allowable expenditures for organizational administration. They include, but are not limited to, administrative costs for subaward programs (e.g., subrecipient monitoring, site visits, grant administration, reporting) and financial management. See General Management Costs for State Humanities Councils.

Depending on your programs and activities, you may not allocate funds to every cost for each of the functional activities.

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRea20080eff2ea53/section-200.403 https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E https://www.ecfr.gov/cgi-bin/text-idx?SID=236bb02f01d2e050f7a5b60c88a67066&mc=true&node=pt2.1.200&rgn=div5#sp2.1.200.e https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200#subpart-F https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200#subpart-F https://www.neh.gov/grants/manage/general-management-costs-for-state-humanities-councils

a. Personnel Enter the aggregate personnel costs for each activity. Break out personnel costs across activities as a percentage of employees’ time. Personnel costs should only reflect expenses incurred for this award during the budget period. You must claim salaries and wages in compliance with 2 CFR §§ 200.430 and .466.

Per 2 2 CFR 200 § 403(f), you must ensure there are no overlapping costs between two or more applications or approved budgets for federal funds.

If you charge 100% of an employee’s salary to your general operating support award, you cannot include their salary on another award from NEH or other federal agencies during the same budget period. For example:

• Executive Director: 15% program services, 25% fundraising, 40% general management.

(20% could be charged to another federal award.)

• Program Officer: 65% program services, 10% general management. (25% could be charged to another federal award.)

• Development Coordinator: 80% fundraising, 20% general management. (This individual is dedicated solely to the SO award and their time cannot be charged to other awards.)

b. Fringe Benefits Enter the aggregate fringe benefits for the corresponding personnel costs charged to each activity from A. Personnel. Per 2 CFR § 200.431, fringe benefits are allowances and services provided by employers to their employees as compensation in addition to regular salaries and wages. Fringe benefits include, but are not limited to, the costs of leave (e.g., vacation, family-related, sick, military), employee insurance, pensions, and unemployment benefit plans.

c. Travel Enter total travel costs by activity. Include travel expenses (e.g., airfare, mileage, lodging, parking, per diem) for each person and trip associated with meetings and other proposed trainings or workshops.

You must use the lowest available commercial fares for coach or equivalent accommodations. If you make nonrefundable travel arrangements, it is at your own risk. You cannot charge cancelled travel to your award.

Travel costs must comply with 2 CFR § 200.475 and foreign travel must comply with General Terms and Conditions for General Support Grants to State Humanities Councils (for grants issued on or after December 26, 2014). NEH uses the General Services Administration's published per diem rates to assess if proposed travel costs are reasonable.

d. Equipment Enter the aggregate equipment costs by activity. Equipment is defined as nonexpendable personal property costing $5,000 or more per item and having a service life of more than one year unless your organization has established a lower level. See 2 CFR §§ 200.313 and .439.

e. Supplies Enter the aggregate supplies costs by activity. Supplies are tangible personal property costing the lesser of the capitalization level established by the applicant or $5,000 per item, regardless of the length of its useful life. See 2 CFR §§ 200.314 and .453.

f. Contractual For columns 1, 2, and 4: enter the aggregate cost of contracts by activity.

https://www.ecfr.gov/cgi-bin/text-idx?SID=35fcd29238edd42c8b1f8b1628e39d47&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1430 https://www.ecfr.gov/cgi-bin/text-idx?SID=35fcd29238edd42c8b1f8b1628e39d47&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1430 https://www.ecfr.gov/cgi-bin/text-idx?SID=35fcd29238edd42c8b1f8b1628e39d47&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1466 https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRea20080eff2ea53/section-200.403 https://www.ecfr.gov/cgi-bin/text-idx?SID=35fcd29238edd42c8b1f8b1628e39d47&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1431 https://www.ecfr.gov/cgi-bin/text-idx?SID=35fcd29238edd42c8b1f8b1628e39d47&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1475 https://www.neh.gov/general-terms-and-conditions-general-support-grants-state-humanities-councils-after-dec-2014 https://www.neh.gov/general-terms-and-conditions-general-support-grants-state-humanities-councils-after-dec-2014 https://www.neh.gov/general-terms-and-conditions-general-support-grants-state-humanities-councils-after-dec-2014 https://www.gsa.gov/travel/plan-book/per-diem-rates https://www.ecfr.gov/cgi-bin/text-idx?SID=5fbdd231f8b8033a7620f7101a79f2d7&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1313 https://www.ecfr.gov/cgi-bin/text-idx?SID=5fbdd231f8b8033a7620f7101a79f2d7&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1439 https://www.ecfr.gov/cgi-bin/text-idx?SID=69589b313a9c3cdeb5db82386820796f&mc=true&node=se2.1.200_1314&rgn=div8 https://www.ecfr.gov/cgi-bin/text-idx?SID=eefa8a82f165dbb9f6351146c9e5f1e3&mc=true&node=se2.1.200_1453&rgn=div8

For column 3: enter the anticipated cost of subawards. Include total costs (subawards plus any eligible council-required cost-share contributions generated at the subrecipient level) of both NEH-funded and non-NEH funded subawards to eligible entities for humanities programming.

Include only subawards that will be issued during this budget period, regardless of their period of performance.

See 2 CFR §§ 200.330 and .331 for information on distinguishing between subawards and contracts.

g. Construction Leave this line blank. Per the General Terms and Conditions for General Support Grants to State Humanities Councils (for grants issued on or after December 26, 2014), NEH funds may not be used for any costs related to the purchase of land or facilities by a council or for the construction, renovation, or alteration of council-owned facilities.

h. Other Enter the aggregate cost of items not previously listed under other budget categories by activity (e.g., mailing, space or equipment rental, association dues, subscriptions) “Miscellaneous” and “contingency” are not acceptable budget categories. See 2 CFR § 200.454.

Per 2 CFR § 200.432, allowable conference costs may include speakers’ fees, costs of meals and refreshments, and other incidental items. You must exercise discretion and judgment to ensure that conference costs are appropriate, necessary, and managed in a manner that minimizes costs to the award.

Food and/or meals are only allowable when vendors are unavailable during the scheduled program. You may not use federal funds for meals/food/refreshments at receptions or “networking” events. If complimentary meals or refreshments are provided during meetings, conferences, training, or other events while on NEH-supported travel, you must reduce the per diem charged to award accordingly. Per 2 CFR § 200.423, alcoholic beverages are unallowable.

i. Total Direct Charges (sum of 6a-6h) The form will calculate total direct costs.

j. Indirect Charges Leave this line blank. Because general operating support awards directly fund a variety of costs, you may not apply an indirect cost rate or claim indirect costs.

You should charge general management costs such as office rent, maintenance, telephone, and utilities to the general operating support awards as direct costs. See H. Other.

k. Totals The form will calculate total costs.

Total costs (shown in row K, column 5) must equal the amount of NEH funding plus the required one-to-one match (e.g., if your anticipated award is $515,000, total costs in K5 must be equal or greater than $1,030,000), subject to the terms and conditions of your award.

7. Program Income Enter anticipated program income for each activity. Per 2 CFR § 200.1, program income is the gross income earned by the recipient that is directly generated by a supported activity or earned https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200#200.330 https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200#200.331 https://www.neh.gov/general-terms-and-conditions-general-support-grants-state-humanities-councils-after-dec-2014 https://www.neh.gov/general-terms-and-conditions-general-support-grants-state-humanities-councils-after-dec-2014 https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.454 https://www.ecfr.gov/cgi-bin/text-idx?SID=35fcd29238edd42c8b1f8b1628e39d47&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1432 https://www.ecfr.gov/cgi-bin/text-idx?SID=b76712a585433486e57dafcd521c952e&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1423 https://www.ecfr.gov/cgi-bin/text-idx?SID=35fcd29238edd42c8b1f8b1628e39d47&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_11 as a result of the federal award during the period of performance except as provided in 2 CFR § 200.307(f).

Program income includes fees for services performed and from the sale of items produced under an award; usage or rental fees for equipment or property acquired under an award; admission fees; broadcast or distribution rights; and license fees and royalties on patents and copyrights.

Program income does not include rebates, credits, discounts, or interest earned on any of the listed income sources. Program income does not include cash generated as part of a fundraising campaign.

Program income generated must be used for approved project-related activities. The program income alternatives applied to this program are addition and cost sharing or matching. See

2 CFR § 200.307.

Per 2 CFR § 200.305(5), to the extent that it is available, you must disburse program income generated under the award prior to requesting federal funds. See F2 for more information.

Budget Justification You must provide a budget justification to support your application. Specifically describe how each item supports the proposed objectives, itemize costs and detail how you calculated them, and provide supporting documentation. Organize your budget justification using the section headings on the SF-424A. Attach the budget justification to the Attachment Form as Attachment 2.

Cost Summary State top-line category allocations:

1.) NEH total dollar amount budgeted 2.) Required one-to-one cost share total amount budgeted

Personnel Detail the salary and wages paid to personnel. Provide their names, position titles, annual salary or hourly wage, or percent full time equivalent (or total number of hours) charged to each functional activity and describe their roles in and suitability to the project.

Fringe Benefits Identify the fringe benefit rate and explain the base for the calculation for each person.

Travel For each trip, provide the name of the traveler (if known), explain the purpose of the trip, and specify the points of origin and destination. Break out the costs of transportation, lodging, per diem, and any other associated expenses. Explain how you calculated these costs.

For local travel, outline the mileage rate, number of miles, reason for travel, and staff member/consumers completing the travel. For long-distance travel, calculate per diem amounts for meals and lodging consistent with your written institutional policy. You must use the lowest available commercial fares for coach or equivalent accommodations. If you make nonrefundable travel arrangements, it is at your own risk. You cannot charge cancelled travel to your award.

Present travel information in a table as shown below. You may provide reasonable estimates for airfare and lodging based on previous rates and comparison of current prices. NEH uses the General Services Administration's published per diem rates to assess if proposed travel costs are https://www.ecfr.gov/cgi-bin/retrieveECFR?gp=&SID=90a31c221824a23645d30947d6c066cc&mc=true&n=pt2.1.200&r=PART&ty=HTML#se2.1.200_1307 https://www.ecfr.gov/cgi-bin/retrieveECFR?gp=&SID=90a31c221824a23645d30947d6c066cc&mc=true&n=pt2.1.200&r=PART&ty=HTML#se2.1.200_1307 https://www.ecfr.gov/cgi-bin/text-idx?SID=2262ad9c20e9d3a49f2c569c773c8aa1&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1307 https://www.ecfr.gov/cgi-bin/retrieveECFR?gp=&SID=90a31c221824a23645d30947d6c066cc&mc=true&n=pt2.1.200&r=PART&ty=HTML#se2.1.200_1305 https://www.gsa.gov/travel/plan-book/per-diem-rates reasonable. If you have not made plans for a trip, provide the total anticipated expenses for airfare, lodging, and per diem.

Equipment Detail the number and unit cost for each item and explain how you calculated the cost. Provide vendor quotes or price lists.

Supplies Indicate general categories (e.g., personal computers, digital cameras, archival supplies).

Provide a total for each category. Itemize categories totaling $1,000 or more and provide vendor quotes or price lists.

Contractual For columns 1, 2, and 4: list the costs of project activities to be undertaken by third parties.

Identify each third party by name, the activities they will conduct, and the associated cost.

Itemize associated costs using the same categories as the SF-424A for each third party and provide relevant supporting documents.

For column 3: summarize anticipated subawards to eligible entities for humanities programming. Include only subawards you will issue during the budget period, regardless of the subaward period of performance. Indicate the portion of the total you will subaward using NEH funds and specify the anticipated amount of cost share provided by subrecipients that you will use to meet the required one-to-one cost share. All costs, including cost share, must be allowable and allocable to the subaward.

Other Itemize, describe, and justify other direct costs not previously listed under other budget categories by functional activities. Include supporting documentation. “Miscellaneous” and “contingency” are not acceptable budget categories.

Indirect Charges Indirect costs are not allowable on general operating support awards. You may charge costs typically classified as indirect costs as direct costs.

Program Income If applicable, summarize program income-generating activities.

Attachments Form This form accommodates up to fifteen attachments. Attachments must be in Portable Document Format (.pdf). Convert all non-PDF files (e.g., Word, Excel, images) to PDFs. If an attachment contains multiple documents, merge them into a single file. Occasionally, converting a document to PDF may alter its length. You must ensure that each attachment is within the page limit, if applicable.

Do not attach portfolios containing multiple PDFs.

NEH cannot accept security-enhanced PDFs (e.g., XFA files, PDFs that include password-protection, encryption, digital signatures). Remove these features (or “flatten” these files) before uploading to Grants.gov.

Consult the Application Components Table to name and sequence your attachments so that NEH can easily identify them. Grants.gov may reject your application if:

• file names exceed 50 characters

• multiple files have the same name

• file names include characters other than the following: A-Z, a-z, 0-9, underscore, hyphen, space, period, parentheses, curly braces, square brackets, ampersand, tilde, exclamation point, comma, semicolon, apostrophe, at sign, number sign, dollar sign, percent sign, plus sign, and equal sign

Grants.gov may accept and validate your application even if you are missing required components or have formatted them incorrectly. You must ensure that you have formatted, attached, and submitted all required components correctly. Missing attachments or incorrect formatting may result in a delay in processing your application.

Learn about Adobe software compatibility with Grants.gov and ensure that you can use your version of Adobe Acrobat Reader to download, complete, and submit your application.

Attachment 1: Annual plan (required) Present a concise summary of your plan for the funding period.

In no more than 1,000 words, provide the following for the upcoming funding period (2023:

November 1, 2023–October 31, 2024; 2024: November 1, 2024-October 31, 2025):

1. General goals for council-conducted programs and council subawarding

2. Anticipated outcomes, aligned to goals

3. Anticipated audiences and plans to reach new and/or underserved audiences https://www.grants.gov/web/grants/applicants/adobe-software-compatibility.html

4. Process for determining board composition and for soliciting nominations for board members

5. Plans for meeting cost-sharing requirements, including subaward cost-sharing and plans to raise outside funds

6. Goals, anticipated challenges and/or changes in the council’s organization, operations, and/or governance, including plans to manage change and mitigate risk

Additionally, and excluded from the word count, provide the following information based on your board at the time of completing this annual plan (see 20 U.S. Code § 956(f)(2)(B)(i) for gubernatorial appointment and board composition requirements):

1. Number of board members as per bylaws (including gubernatorial appointees)/number of gubernatorial appointees as per bylaws

2. Current number of board members/current number of gubernatorial appointees

3. Number of members on which you base the number of gubernatorial appointees

4. For board members, length of regular appointment term (in years)

5. For board members, renewable term (yes/no)

6. For board members, maximum years of continuous service

7. For gubernatorial appointees, length of term (in years)

8. For gubernatorial appointees, renewable term (yes/no)

9. For gubernatorial appointees, maximum years of continuous service

10. For gubernatorial appointees, co-extensive with governor’s term (yes/no)

11. For board chairs, length of term (in years)

12. For board chairs, renewable term (yes/no)

13. For…