FedState NOFO 2025 040125.pdf

Notice of Funding Opportunity

State and Jurisdictional Humanities Councils

General Operating Support Grants

Funding Opportunity Number: 20250501-SO

Funding Opportunity Types: New, Supplement

Federal Assistance Listing Number: 45.129

Application Deadline: May 1, 2025

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

It may take several weeks to register with SAM.gov and Grants.gov.

NEH will not grant deadline extensions for lack of registration.

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

OMB control number 3136-0134, expiration date October 31, 2027 mailto:fedstate@neh.gov

20250501-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 NEH’s designated 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 20250501-SO Federal Assistance Listing Number 45.129 Application Deadline May 1, 2025, 11:59 p.m. Eastern Time Anticipated Award Announcement October 2025 Anticipated FY 2025 Funding Approximately $50,000,000 Estimated Number and Type of Awards 56 grants Award Amounts Approximately $200,000 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.

The funding period is November 1, 2025-October 31, 2026.

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 for additional information.

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

Published April 1, 2025 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

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Table of Contents

Executive Summary ...................................................................................................... i Table of Contents ......................................................................................................... ii 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

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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 as general operating support grants to nonprofit humanities councils in the United States and its jurisdictions.

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 levels.

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. Applications unrelated to the purpose of this program or that include unallowable costs or activities may be judged nonresponsive and returned without review.

Program Outputs and Outcomes The outputs of a successful General Support Grant will be programs and grants designed to support the humanities at the state and local levels. The outcome of a successful award will be 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 levels.

You will describe your project outputs, and how they would support the overall purpose of the program, in the “Anticipated outcomes aligned to goals” section of Attachment 1. If you receive an award, NEH will assess your performance based on the outputs you identify in the proposal.

See F3. Reporting.

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 Operating Support Grants to State and Jurisdictional Humanities Councils (for awards issued October 1, 2024, or later).

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.

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-SHC-SO-grants-after-oct-2024 https://www.neh.gov/general-terms-and-conditions-SHC-SO-grants-after-oct-2024 https://www.neh.gov/general-terms-and-conditions-SHC-SO-grants-after-oct-2024 https://www.govinfo.gov/content/pkg/USCODE-1998-title20/pdf/USCODE-1998-title20-chap26-subchapI-sec952.pdf https://securegrants.neh.gov/publicquery/main.aspx

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Learn more about NEH.

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 $200,000 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 funding available each fiscal year until Congress enacts the final budget. This notice is subject to the availability of appropriated funds and is a contingency action taken to ensure that, should funds become available for this purpose, NEH can process applications and issue awards in a timely manner.

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.

The funding period under this notice is November 1, 2025, to October 31, 2026.

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 outright funds, federal matching funds, or a combination of the two, depending on the availability of funds. NEH may offer federal matching funds to General Operating Support (GOS) Grant recipients. When you accept the offer of matching funds, you must raise cash contributions from non-federal third parties and certify that you raised the match through non-federal funds. The certification – Federal Matching Report – is due June 30 each year to guarantee processing within the fiscal year. Submissions received after June 30 but no later than August 15 will be processed as agency workload permits.

Councils are expected to engage in ongoing fundraising efforts throughout the fiscal year to meet their matching GOS Grant cost share requirements and ensure the effective management of their NEH award.

https://www.neh.gov/about

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(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.

The recipient may not function solely as a fiscal agent but should make substantive contributions to the success of the project.

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

Fiscal agents and fiscal sponsors may not receive NEH funding as a recipient or subrecipient.

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 certify 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 outright funding provided under the legislated formula continues to require dollar-for-dollar cost sharing, as does the entire federal matching funds offer.

You must maintain auditable records of the source and use of cost share. See 2 CFR § 200.306.

Learn about types of funds NEH offers.

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) 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/cgi-bin/text-idx?SID=3aeab4e3a836f5b6807999701e518c94&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1306 https://www.neh.gov/grants/manage/types-funding

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3. Other Eligibility Information An organization 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 accept only your last validated submission prior to the deadline under the correct Grants.gov funding opportunity.

Per 2 CFR § 200.403(f), NEH does not permit overlapping costs on two or more awards for federal funding and/or approved federal award budgets. If you are submitting complementary proposals to other NEH programs or government agencies, specify when and to whom in the Supplementary Cover Sheet for NEH Grant Programs. NEH may disallow overlapping project costs. An individual’s level of effort cannot exceed 100% across multiple active federally funded awards.

NEH does not issue 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 federal matching funds.

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

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 issue subawards using NEH funds (and funding from other federal agencies contributed as cost share) only to organizations that have obtained and 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.

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRea20080eff2ea53/section-200.403 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 https://sam.gov/content/home

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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 20250501-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 prior to submitting your application. See D3.

Unique Entity Identifier and System for Award Management.

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

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.

Application formatting Your application attachments must be PDFs and conform to the following formatting requirements, unless otherwise indicated:

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

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

• a font no smaller than 11 points

In addition, NEH encourages you to format your attachments consistent with the following:

• single-spacing

• a readable font such as Arial, Georgia, Helvetica, or Times New Roman

• any standard citation style (include citations in page counts) 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

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Application Component Table NEH has assigned each application component one of the following designations:

• Required: You must submit this component.

• Conditionally required: You must submit this component if your proposal meets the specified conditions.

Application Component Designation Naming convention Attachments 1: Annual plan Required plan.pdf 2: Budget justification Required justification.pdf 3: Explanation of delinquent federal debt

Conditionally required delinquentdebt.pdf

Grants.gov forms SF-424 Application for Federal Assistance - Short Organizational

Required

Supplementary Cover Sheet for NEH Grant Programs

Required

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

Required

Project/Performance Site(s) Location Form

Required

Certification Regarding Lobbying Required Standard Form-LLL “Disclosure of Lobbying Activities”

Conditionally required

Attachments Form Required

Application Components: Attachments Each attachment must be a single PDF file. See the Attachments Form instructions for further guidance about file requirements. Read those instructions carefully, as Grants.gov will not accept files that do not meet the requirements.

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 November 1, 2025-October 31, 2026:

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

2. Anticipated outcomes, aligned to goals

3. Anticipated audiences and plans to reach new audiences

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

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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 board chairs, maximum years of continuous service

Name the file plan.pdf.

Attachment 2: Budget justification Refer to instructions for preparing your budget justification.

Name the file justification.pdf.

Attachment 3: Explanation of delinquent federal debt (conditionally required) If the council is delinquent in the repayment of any federal debt, provide explanatory information. Provide evidence that you have entered into a repayment agreement with the Internal Revenue Service, and that you are current on all payments due. Examples of relevant debt include delinquent payroll or other taxes, audit disallowances, and benefit overpayments.

See OMB Circular A-129.

Name the file delinquentdebt.pdf.

Application Components: Grants.gov Forms

SF-424 Application for Federal Assistance – Short Organizational (Grants.gov form) 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.

https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.law.cornell.edu%2Fuscode%2Ftext%2F20%2F956&data=04%7C01%7Cequaglieri%40neh.gov%7Ca8e43a3886ae4f08d74908d9e0454a3c%7C93b06459c77d44b6af7fe813cddcdcc3%7C0%7C0%7C637787410478581828%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&sdata=WhuvO6pWNCuiWEaIccIfA%2BnR2vCKZU9hGhSeZQiIQLc%3D&reserved=0 https://www.whitehouse.gov/sites/whitehouse.gov/files/omb/circulars/A129/a-129.pdf

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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 1,000 characters, including spaces) 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. State your project’s period of performance start and end dates: November 1, 2025- October 31, 2026.

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 changes.

8. Primary Contact/Grant 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 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.

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

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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 institution’s president, vice president, executive director, or board chair. The institution’s Grants.gov E-Business Point of Contact must designate the AOR.

The AOR’s signature must match the contact’s name. See the Grants.gov Online User Guide.

Supplementary Cover Sheet for NEH Grant Programs (Grants.gov form)

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 your 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.

In 2025, the only state and jurisdictional humanities councils that should apply for “new” awards are:

• Alabama

• Alaska

• Arkansas

• California

• Florida

• Indiana

• Kansas

• Louisiana

• Maryland

• Massachusetts

• Michigan

• Mississippi

• Missouri

• Montana

• Nevada

• New Jersey

• New Mexico

• New York

• North Dakota

• Northern Marianas

• Oregon

• Pennsylvania

• Puerto Rico

• South Dakota

• Tennessee

• Texas

• Utah

• Vermont

• West Virginia

• Wisconsin

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 (Grants.gov form) Provide the primary location and any other locations where you will conduct project activities during the period of performance.

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

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Enter congressional districts using the two-letter state abbreviation followed by your three-character district number. For example, if your institution is 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.”

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.”

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, 2025-October 31, 2026.

To calculate your minimum budget projection, start with your current FY2025 General Operating Support award and increase it by 3%.

1. For example, if your FY2025 award is $100,000, apply a 3% increase: escalation amount = 3% of $100,000 = $3,000

2. Minimum budget amount = $100,000 + $3,000 = $103,000

3. To account for the mandatory 1:1 cost share, double the amount. This is the total minimum amount you must budget towards = $206,000

If you have not yet received your total funding for the current fiscal year, use the last full fiscal year of funding as your basis. You will calculate the 3% increase twice.

1. For example, if your total for the last completed fiscal year was $100,000, the budget minimum amount will be $212,180.

2. Increase $100,000 by 3%, resulting in $103,000

3. Increase $103,000 by another 3%, resulting in $106,090

4. To account for the mandatory 1:1 cost share, double the final amount, $212,180

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.

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

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

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

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

• Regrants (previously subawards): Include the total amount allocated to regrants. 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 regrants as well as cost-share contribution generated at the regrant level, subject to the limitations in the terms and conditions.

• 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.

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 reflect only 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 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.

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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 Operating Support Grants to State and Jurisdictional Humanities Councils (for awards issued October 1, 2024, or later). 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 $10,000 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 $10,000 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.

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 Operating Support Grants to State and Jurisdictional Humanities Councils (for awards issued October 1, 2024, or later), 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 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-SHC-SO-grants-after-oct-2024 https://www.neh.gov/general-terms-and-conditions-SHC-SO-grants-after-oct-2024 https://www.neh.gov/general-terms-and-conditions-SHC-SO-grants-after-oct-2024 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 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-SHC-SO-grants-after-oct-2024 https://www.neh.gov/general-terms-and-conditions-SHC-SO-grants-after-oct-2024 https://www.neh.gov/general-terms-and-conditions-SHC-SO-grants-after-oct-2024 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

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ensure that conference costs are appropriate, necessary, and managed in a manner that minimizes costs to the award.

See Allowability of Food Costs on NEH Awards, for the specific circumstances when food costs are allowed. They must be fundamental to the project and indispensable for carrying out the scope of the work. You may not use federal funds for meals or refreshments at receptions or networking events. If participants receive complimentary meals or refreshments during meetings, conferences, training, or other events while on NEH-supported travel, you must reduce the per diem you charge to the award. Per 2 CFR § 200.423, you may not use federal funds for alcoholic beverages.

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 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.

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Budget Justification You must provide a narrative budget justification to support all costs requested in your budget.

Specifically describe how each item supports the proposed objectives, itemize costs with details on how you calculated them, and provide supporting documentation (such as vendor quotes), when applicable.

Organize your budget justification using the section headings on the SF-424A. Attach the budget justification to the Attachment Form as Attachment 2. For each category, describe how you calculated costs (historical data, projections for new costs, etc.) You must justify outright funds and cost share.

Cost Summary State top-line category allocations:

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

Your summary total should match the total on your SF-424A.

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 basis 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 canceled travel to your award.

Present travel information in an easy-to-read format (see example). 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 reasonable. If you have not made plans for a trip, provide the total anticipated expenses for airfare, lodging, and per diem.

EXAMPLE TRAVEL COSTS: $3,243

Program Delivery Event: $1,145 Purpose: Programming workshop supporting Museum Day

Location & Dates: Capital City 5/15 – 5/17 https://www.gsa.gov/travel/plan-book/per-diem-rates

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Travelers: 3 – Charles Trent, Kyle Taylor, Mary Jones

Mileage $0.67 x 120 miles RT $80 Per Diem $35 x 3 people = $105 x 3 days $315 Lodging $125 x 2 nights = $250 x 3 rooms $750

Estimated In-State Travel: $2,098 Long-distance/Overnight Trips

Purpose: Travel for subrecipient site visits and other outreach activities Locations & Dates: TBD, based on need and subrecipient locations Travelers: TBD, one traveler per trip

Car Rental 2 trips x $100 x 2 days $400 Lodging 2 trips x $154 x 2 days $616 Per Diem 2 trips x $45 x 2 days $180

Local Travel (Travel with no overnight stay) Previous FY 20xx mileage expenses were $876, inflated by 3%

Mileage 1346 miles x $0.67 = $902

If you do not have detailed plans for the next year, describe how you calculated the travel costs.

Summarize your institutional policies for determining travel costs.

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

Equipment is nonexpendable personal property costing $10,000 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.

You may purchase equipment if analysis demonstrates that it is more economical and practical than leasing. You may charge depreciation in compliance with 2 CFR § 200.436. If you lease equipment, include equipment rental/user fees in F. Other Direct Costs.

Per 2 CFR § 200.322, you should preference goods, products, and materials produced in the United States purchased or acquired under a federal award. If NEH funds your project, you must include the requirements of this section in all subawards, contracts, and purchase orders for work or products.

List each item of equipment you plan to purchase and its estimated cost, including shipping and maintenance. Include supporting information, such as a price quote, in your budget justification.

The form has space for ten items. If you request funds for additional equipment, list them in a separate document. Save the document as a PDF named additionalequipment.pdf and attach it under “Additional Equipment.” Enter the total funds for the additional equipment in the “Total funds requested for all equipment listed in the attached file” field.

The form will calculate total equipment costs.

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Supplies Indicate general categories (e.g., personal computers, digital cameras, office supplies). Provide a total for each category.