P 1101_2026_4 Application Package Guideline for Managing TCE Program.pdf

Tax Counseling for the Elderly

Application Package and

Guidelines for

Managing a TCE Program

Publication 1101 (Rev. 4-2026) Catalog Number 46965G Department of the Treasury Internal Revenue Service www.irs.gov www.irs.gov

Important Contact and Website Information Grant Program Office Internal Revenue Service Attn: Grant Program Office - TCE 401 West Peachtree Street NW, Stop 420-D Atlanta, Georgia 30308 E-mail Address: tce.grant.office@irs.gov – E-mail is the preferred method of communication

TCE Program on IRS.gov https://www.irs.gov/individuals/irs-vita-and-tce-grants

VITA/TCE Hotline - for locating Site Locations

800.906.9887 or https://irs.treasury.gov/freetaxprep/

General IRS Information 800.829.1040 www.irs.gov

Becoming an IRS Partner to Help in Your Community www.irs.gov/Individuals/Become-an-IRS-Partner-to-Help-in-Your-Community

IRS Civil Rights Unit www.irs.gov/about-irs/protecting-taxpayer-civil-rights

202.317.6925 (not a toll-free number) E-mail: civil.rights.division@irs.gov

Determination Letter from IRS (Tax Exempt and Government Entities) 877.829.5500

Payment Management Services (PMS), Department of Health & Human Services https://pms.psc.gov/ Helpdesk: 877.614.5533 Hours = M-F 7 a.m. to 9 p.m. EST (except Federal holidays) E-mail: PMSSupport@psc.hhs.gov

Federal Audit Clearinghouse https://www.fac.gov/

Federal Tax Compliance Verification (Internal Revenue Service)

877.829.5500 (tax exempt and government entity returns)

800.829.4933 (business and specialty tax returns)

866.699.4096 (excise tax and Form 2290 returns)

Online Grant Announcement and Application Submission www.grants.gov Helpdesk: 800.518.4726 Email: Support@grants.gov

System for Award Management (SAM) www.sam.gov

Sub-award and Executive Compensation Reporting www.USASpending.gov www.sam.gov/fsrs mailto:tce.grant.office%40irs.gov?subject= https://www.irs.gov/individuals/irs-vita-and-tce-grants https://www.irs.gov/individuals/irs-vita-and-tce-grants https://irs.treasury.gov/freetaxprep/ https://www.irs.gov https://www.irs.gov/Individuals/Become-an-IRS-Partner-to-Help-in-Your-Community https://www.irs.gov/about-irs/protecting-taxpayer-civil-rights mailto:civil.rights.division%40irs.gov?subject= https://pms.psc.gov/ mailto:PMSSupport%40psc.hhs.gov?subject= https://www.fac.gov/ https://harvester.census.gov/facweb/ https://www.grants.gov mailto:Support@grants.gov https://www.sam.gov https://www.usaspending.gov/ https://www.sam.gov/fsrs

Important Reminders Please review this publication in its entirety. Failure to modify an application from a prior year’s sub-mission may result in lower technical scores or ineligibility. Following are some important reminders:

Application Period – May 1 through May 31.

Grants.gov – All applications must be submitted using Grants.gov. Mailed applications will not be accepted. It is imperative that interested applicants ensure their access to Grants.gov is current prior to the application due date.

Concurrent Processing – To finalize processing of applications and awards earlier, IRS is performing the technical and Grant Program Office evaluations concurrently. This means that required information not submitted with the application may not be identified prior to the technical evaluation. Items determined to be missing and subsequently provided will not be considered during technical evaluation and could result in lower technical scores.

Minimum Federal Returns (MRE) & Return Growth Expected – Minimum Federal Returns (MRE) & Return Growth Expected – Grant recipients are expected to achieve 100% of the Minimum Federal Returns (MRE) specified in their cooperative agreement (Form 9661). Returning applicants and/or multi-year applicants must address prior award cycle results by stating whether the prior-year MRE was met.

If the prior-year MRE was not met, the application must explain why and describe corrective actions and/ or program changes planned to achieve the current year goal. Any organizations that received a grant in a prior year should prepare more returns with a similar amount of funding in the current year, reducing the cost of preparing returns and becoming more efficient each year.

Active SAM Registration Required – Organizations interested in receiving any federal grant must be registered in the System for Award Management (SAM) at SAM.gov. and maintain an active SAM registration throughout the entire grant period.

SF 424, Application for Federal Assistance The SF 424, Application for Federal Assistance; Type of Application, Block 2 should either be checked New or Continuation. Continuation are ONLY for those grant recipient that have EXISTING Multi-Year Awards and are submitting an abbreviated application during cycle year 2 or 3.

Contact Information Required with Application Applicants MUST submit a Form 14335, Contact Information for VITA and TCE Grant Programs, with every application. Make sure this form is completed in its entirety and that the person listed as the tax matters contact is authorized to receive and discuss the return information of the applicant.

Funding Contingent on Final Appropriation If the Federal government is operating under a Continuing Resolution (CR), TCE grant funding is not available until IRS receives a final appropriation. An anticipated award amount will be provided to each organization in its acceptance letter. SPEC may reduce the award amount listed in the acceptance letter if the final TCE appropriation is less than anticipated.

Review All Award Documents in their Entirety Before Signing Recipients are cautioned to review all documents including the terms and conditions specific to the award agreement (either single year/multi-year award) in their entirety prior to signing. The terms and conditions can be found on the TCE webpage at: https://www.irs.gov/individuals/irs-vita-and-tce-grants.

Letters of Support Letters of support from congressional and state representatives are not accepted or considered during the review and evaluation of grant applications. Please do not include as part of your application package.

https://www.irs.gov/pub/irs-pdf/f14335.pdf https://www.irs.gov/individuals/irs-vita-and-tce-grants

C O

N T

E N

T S

Table of Contents Introduction 4

TCE Program Overview 5

Standard Form 424, Application for Federal Assistance 10

Program Coordination 15

Table of Contents

Multi-Year Grant 30

Background Narrative 33

Proposed Program/Budget Plan 34

Selection and Award of TCE Grant Sponsors Recipients 36

Freedom of Information Act 38

Appendixes 39

Appendix C – Glossary/Definitions 57C O

N T

E N

T S

Introduction This publication outlines the eligibility, administrative and program requirements for participating in the Internal Revenue Service (IRS) Tax Counseling for the Elderly (TCE) grant program. In addition, it provides detailed instructions on how to apply as well as the evaluative criteria used to rank all applications. Since acceptance is based on the applicants’ responses to the criteria outlined within this publication, completeness, accuracy and conformity to this criteria is essential. The terms “cooperative agreement” and “grant” are used interchangeably throughout this publication.

Please retain this publication along with the required forms and certifications submitted with your application. If your organization is awarded a grant, retention of this publication throughout the entire grant cycle will provide useful information in understanding the TCE program expectations and requirements.

Listed below are the most common errors encountered during previous years’ application period:

• �Incomplete applications — Applications did not contain all required information. Refer to the

Application Assembly section or the Form 14204, TCE Program Application Checklist and Contact Sheet, that are included within this publication for the requirements. Only applications with all required information are reviewed for eligibility. Technical ranking occurs simultaneously with Grant Program Office (GPO) evaluation. Any missing information identified by the GPO during its evaluation may or may not be considered by technical evaluators depending on when the review is completed. It is the responsibility of the applicant to ensure all information is submitted. Incomplete applications meeting basic eligibility will be scored based on the information available at time of review. Therefore, it is extremely important that the submission is complete. If your application is not complete, you will be notified that it is incomplete and will not be considered further.

• �Applicants did not meet eligibility criteria for tax compliance — The applicant organization had not filed all required federal tax returns, federal information returns, or paid all federal taxes. Applicants should be compliant at the time of application, award, and remain in compliance for the duration of the grant period.

• �Registration or renewal in SAM did not occur — In order for an organization to be eligible for an award they must register or re-register in the System for Award Management (SAM) at www.sam.

gov. Organizations must renew their registration once a year in order to maintain active status.

• �All evaluative criteria were not addressed — Applicants did not provide all the information requested thus reducing the amount of points available for award during the technical evaluation.

multi-year grant prior to making the election for consideration. Please double check to ensure your organization is eligible.

TCE Grant Program Timeline is as follows:

Grant Timeline Application Period May 1 - May 31 Review and Ranking June 1 - September 30 Notification of selection/non-selection October 1 Period of Performance October 1 - September 30

Note: If May 31 falls on a weekend or holiday, the application must be submitted by the next business day.

https://www.irs.gov/pub/irs-pdf/f14204.pdf https://www.irs.gov/pub/irs-pdf/f14204.pdf https://www.sam.gov

TCE Program Overview The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 and older. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes the Internal Revenue Service (IRS) to enter into agreements with private or public nonprofit agencies and organizations, which will provide training and technical assistance to volunteers who provide FREE tax counseling and assistance to elderly individuals in the preparation of their federal income tax returns. The IRS implements the TCE program through its procedural rules at 26 CFR Part 601, Subpart H (Tax Counseling for the Elderly).

Eligible agencies and organizations compete for acceptance as a TCE grant recipient. Applicants must be experienced in coordinating volunteer programs, with experience in income tax return preparation.

Eligible agencies and organizations receive grants to conduct local TCE Programs. Tax return preparation assistance is provided to elderly taxpayers during the usual period for filing federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to ensure that elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.

Form 9661, TCE Cooperative Agreement, and Publication 5245, TCE Program Terms and Conditions, define the functions the grant recipient and IRS will perform, the maximum amount of funding available for reimbursement and administrative purposes, and the Minimum Federal Returns (MRE) to be accomplished by the grant recipient’s program. The MRE is a performance expectation established in the cooperative agreement and is considered in program performance and oversight. Approval for a three-year multi-year award is available for agencies and organizations that are interested and request consideration when submitting an application. Consideration is limited to those applicants that meet all eligibility requirements. The second and third years will be funded subject to satisfactory performance, compliance with program terms, and availability of appropriated funds. Funds awarded in a subsequent year may or may not be the same as awarded in the prior year.

Organizations that are awarded a grant are responsible for all aspects of operating a TCE Program including, but not limited to, publicity, recruitment, training, site selection and management of volunteers. The necessity for renegotiation, suspension, or termination of a Cooperative Agreement will be determined solely by the Internal Revenue Service and will not be subject to appeal. The TCE Grant Program is managed by the Stakeholder Partnerships, Education and Communication (SPEC) organization of the IRS. SPEC is responsible for providing oversight, guidance and assistance to TCE grant recipient organizations. There are no cost sharing or matching requirements for the TCE Program.

TCE Program Requirements Eligibility Criteria

1. In General To be eligible to apply and participate in the program you must:

a. � Be a private or public non-profit agency or organization that has been granted tax exemption under

Section 501 of the Internal Revenue Code (organizations that have applied for recognition as tax-exempt but have not received their IRS determination letter confirming the organization as exempt are not eligible for this grant) or be a federally recognized Indian tribal government;

b. � Have experience in coordinating volunteer programs with experience in income tax return preparation; and;

c. Not be a federal, state, or local governmental agency or organization.

https://www.irs.gov/pub/irs-pdf/f9661.pdf https://www.irs.gov/pub/irs-pdf/p5245.pdf

Eligibility Criteria

2. Tax Compliance The organization performance must be in compliance at the time of application, and remain in compliance for the duration of the performance period with all federal tax obligations; this includes filing all required federal information and tax returns and payment of all federal taxes, penalties, and interest. The Grant Program Office will check the last five years of IRS records to confirm compliance. The entity information shown in the application must agree with IRS records. Organizations determined to be ineligible or not recommended for award are not researched for tax compliance, therefore, existing problems with tax compliance may not be identified on all applicants.

Examples of non-compliance would be:

five years.

• An Employer Identification Number (EIN) that belongs to a different entity than shown on the application.

If your organization is not required to file a federal information return or tax return, please submit a statement on your organization’s letterhead explaining why you are not required to file.

Please do not assume that you are tax compliant. Have the person in your organization responsible for filing returns contact the IRS at 877.829.5500 to check for any monies owed or returns not filed.

Please ensure filing requirement information is correct, prior to submitting your application.

If you identify any issues with tax compliance, be sure to indicate this on the SF 424, Application for Federal Assistance, block 20, and attach a statement explaining the issue. The SF 424 provides additional space for explaining any federal debt at the end of the form. For example, if a return was not filed because it was not required, include a statement containing the reason, the type of return (i.e., Form 990, 940, 941, etc.) and the tax period. If you are working with someone at the IRS to resolve an outstanding issue, please provide their name, office in which they work, and phone number. Similar statements should be submitted for monies owed or incorrect entity information. Disclosures of situations where federal returns are not filed and/or monies are owed do not automatically qualify you as eligible for this grant. Information submitted about tax compliance issues will be considered on the specific merits of the situation.

Applicants MUST submit a Form 14335, Contact Information for VITA and TCE Grant Programs, with every application. Make sure this form is completed in its entirety and the person listed as the tax matters contact on the Form 14335 is authorized to receive and discuss the return information.

3. Timely Reporting

Organizations that participated in the TCE or VITA Grant programs in prior years must have submitted all required reports timely as stated in the Management of Funds section of this publication, including financial forms (semi-annual/annual), the final narrative report and all of the Department of Health and Human Services (HHS) Payment Management System (PMS) online Federal Financial Reports (Standard Form 425) that are due quarterly. Failure to timely complete these reports will eliminate the applicant from being eligible for a grant during this grant cycle.

4. Capacity to File Electronically It is the intention that grant recipients electronically file all eligible returns. It is a goal for the TCE program that grant recipients electronically file at least 65% of all returns completed for taxpayers aged 60 or older. Grant applicants must address their capacity to electronically file returns. Capacity to file electronically includes access to the Internet for transmission of returns along with the computers and printers needed to support return preparation. IRS provides the tax preparation software. Monies from the grant cannot be used to purchase tax preparation software.

TCE Program Requirements https://www.irs.gov/pub/irs-pdf/f14335.pdf

5. Administrative Grant award administrative requirements, cost principles, and audit requirements applicable to the TCE Program are contained in 2 CFR part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and are supplemented by award-specific terms and conditions in Publication 5245 and the cooperative agreement (Form 9661).

6. Debarment or Suspension As part of the application, you are required to complete certifications and assurances. As part of eligibility, the Grant Program Office will check the individuals listed on the Standard Form 424, Application for Federal Assistance, and key individuals in the Program and Budget Plan narratives to ensure they are not debarred, suspended, or otherwise excluded from or ineligible for a federal award. You may check this yourself before applying by visiting the System for Award Management (SAM) at www.sam.gov. If you identify incorrect information about your organization or individuals within your organization, you should contact the agency that reported the information.

7. Audit Requirements Audit requirements applicable to grant award recipients are described in 2 CFR part 200, Subpart F—Audit Requirements. If you expend less than $1,000,000 in total Federal awards during your fiscal year, you are exempt from Subpart F audit requirements for that year; however, you must make records available for review or audit as required by Federal law and regulation. Total Federal awards includes all sources of federal funding, not just the funds received from IRS in support of TCE. If you expend $1,000,000 or more during your fiscal year in Federal awards you must arrange for a single audit or program-specific audit conducted for that year in accordance with the provisions of 2 CFR part 200. The costs of audits performed in compliance with 2 CFR part 200 are allowable. An audit under 2 CFR part 200 is organization wide. Financial records, supporting documents, statistical records, and all other records pertinent to an award shall be retained for a period of three years from the date of submission of the final report for the grant cycle, subject to certain exceptions set forth in 2 CFR part 200.

The Federal Audit Clearinghouse (FAC) operates on behalf of the Office of Management and Budget (OMB) and its primary purpose is to disseminate audit information to federal agencies and the public. Detailed information can be obtained from 2 CFR part 200, which can be found at www.ecfr.gov. The Grant Program Office will review audit reports in the Federal Audit Clearinghouse (FAC) at www.fac.gov (and, as applicable, the legacy system for historical audit years).”

Before Completing Your Application Before submitting a grant application, all organizations should take the following actions:

TCE Program Requirements https://apply07.grants.gov/apply/forms/sample/SF424_4_0-V4.0.pdf https://www.sam.gov https://www.ecfr.gov https://www.fac.gov/

1. Unique Entity Identifier

• The Unique Entity Identifier (UEI) is generated in the System for Award Management, as the official identifier for doing business with the government.

• The General Services Administration (GSA) will supply and generate a non-proprietary UEI for identifying entities during the awards process for things like contracts, grants and cooperative agreements — in SAM.gov and other systems.

• GSA has streamlined the UEI request, registration and support process by allowing entities to handle all three through www.SAM.gov.

Customer Support Organizations will go to, www.SAM.gov, to:

Applicants must include their UEI when applying to participate in the TCE Program. This number must be provided in Block 8c of on Standard Form 424, Application for Federal Assistance, included within this application package under Appendix A.

2. System for Award Management (SAM) System for Award Management (SAM) is the primary registrant database of contracts and assistance awards for the federal government. The purpose of the SAM is to facilitate paperless payment through electronic funds transfer. The registration process also provides basic information relevant to procurement and financial transactions.

Applicants must register with SAM, maintain an active registration during the application and evaluation period and then throughout the grant period and final reporting. Register early. Please give yourself plenty of time before the application submission deadline. Plan on 10 business days after you submit and receive a message that your request is complete for your registration to be active in SAM, then give yourself an additional 2 business days for Grants.gov to recognize your information so that you can submit the grant application.

If already registered in SAM, renewal of the registration is required at least annually. Check when your registration will expire and update. Entities may update as often as needed, but renewal of the registration is required at least annually. The complete resource for SAM registration is located at www.sam.gov.

All entities registering for All Awards or Federal Assistance Only, are required to review the Financial Assistance Representations and Certifications. These are a common set of certifications and representations required by Federal statutes or regulations in accordance with grant guidance under Title 2 of the Code of Federal Regulations. If you intend to apply or are a recipient of a Federal grant or cooperative agreement, you must agree to the grants certifications and representations in the Representations and Certifications section of your entity registration. A list of these certifications are included in Appendix A, Exhibit 2, however your agreement MUST be made in www.sam.gov.

Once you are registered in SAM, SAM will provide advance notification to you when you need to renew your registration. This must be done annually in order to maintain active status. Visit www.sam.gov for more information. Failure to maintain an active registration in SAM will result in non-consideration of your application.

Before Completing Your Application https://sam.gov/SAM/ https://sam.gov/SAM/ https://sam.gov/SAM/ https://sam.gov https://sam.gov

3. Intergovernmental Review - Required under Executive Order 12372 Executive Order 12372, Intergovernmental Review of Federal Programs, was issued with the desire to foster the intergovernmental partnership and strengthen federalism by relying on state and local processes for the coordination and review of proposed federal financial assistance and direct federal development. The Order allows each state to designate an entity to perform this function. Review the State Point of Contact (SPOC) List at Office of Federal Financial Management to determine if your state is participating. States that are not listed have chosen not to participate in the intergovernmental review process. If you are located within a state that has chosen not to participate, you may send application materials directly to a federal awarding agency. Please check the appropriate item in Block 19 of the SF 424, Application for Federal Assistance, included within this application package under Appendix A.

4. Grants.gov Registration Now that your SAM registration is active, you’re ready to register on www.Grants.gov. Grants.gov offers numerous applicant resources to assist in registering and using their system.

Please register early and take advantage of the many aids at Grants.gov to become familiar with the submission process to alleviate any last minute frustrations with submission. Please do not wait until the last day to submit your application on Grants.gov. The application must be submitted by the due date in order to be considered timely. Please review the Using Grants.gov – Application Submission and Receipt Procedures (found in Appendix B - Exhibit 5) for additional information and step-by-step instructions in filing your application using the Grants.gov system.

5. Assistance Listings Assistance listings are detailed public descriptions of federal programs that provide grants, loans, scholarships, insurance, and other types of assistance awards. You may browse assistance listings across all government agencies to learn about potential funding sources and can be located at https:// sam.gov/content/assistance-listings. Each program is assigned a number, the TCE Program is 21.006.

This number can be used to easily access the application information for TCE on www.Grants.gov and must be included on the SF 424, Application for Federal Assistance referenced below.

Before Completing Your Application https://www.ojp.gov/IntergovernmentalReviewSPOCList.pdf https://www.Grants.gov https://sam.gov/content/assistance-listings https://sam.gov/content/assistance-listings https://www.grants.gov

Standard Form 424, Application for Federal Assistance This form is required for all grant applications. It may require that you obtain additional information prior to its completion such as whether state review is required or federal debt exists. You must already have your UEI and EIN number. A copy of Standard Form 424, Application for Federal Assistance, and the instructions are provided in Appendix A – Exhibit 1.

Please complete the SF-424 as shown in the instructions for the SF-424. Yellow highlighted fields require completion before the form can be filed on Grants.gov. Any required fields that are left blank will cause Grants.gov to reject the form. Please note:

• Type of Application, Block 2 should either be checked New or Continuation. Continuation are ONLY for those grantees that have EXISTING Multi-Year Awards and are submitting an abbreviated application during cycle year 2 or 3.

and email addresses leaving U.S. postal address as the only method of contacting. This delayed processing of the application.

• �For information that will not fit into the space allowed on the SF-424, attach the additional information to the SF-424 as provided by Grants.gov.

certifications provided in the Assurances and Certifications section that follows on the next page.

https://apply07.grants.gov/apply/forms/sample/SF424_4_0-V4.0.pdf

1. Civil Rights Compliance Requirements Applicants must provide information necessary to demonstrate compliance with Title VI of the Civil Rights Act of 1964 (Public Law. 88-352), as amended Title VI, and Treasury’s implementing regulations at 31 C.F.R. Part 22, which prohibit discrimination on the basis of race, color, or national origin; Section 504 of the Rehabilitation Act of 1973 (Public Law 93-112) as amended, which prohibit discrimination on the basis of disability; Title IX of the Education Amendments of 1972 (Public Law 92-318), as amended, and Treasury’s implementing regulations at 31 C.F.R. Part 22, which prohibit discrimination on the basis of sex in education programs or activities; the Age Discrimination Act of 1975 (Public Law. 94-135), as amended, and the implementing regulations located at 31 C.F.R. Part 28, which prohibit discrimination on the basis of age.

Note: Language accessibility for populations with limited English proficiency is still required under Title VI.

Reprisal – No recipient or other person shall intimidate, threaten, coerce, or discriminate against any individual or because the individual has made a complaint, testified, assisted, or participated in any manner in a civil rights investigation, proceeding, or hearing.

The Department of the Treasury has issued regulations located at 31 C.F.R. Part 23 which will require additional data collection and reporting requirements from Tax Counseling for the Elderly (TCE) cooperative agreement recipients. More information about the regulations can be found at www.

federalregister.gov.

This section describes the current data collection and reporting requirements required of TCE cooperative agreement applicants by the IRS to meet its responsibilities under those laws. This information is required pursuant to the civil rights statutes and the regulations of the Department of Justice (DOJ) and the Department of the Treasury. Recipients of TCE cooperative agreement funds shall provide updated information as conditions warrant. All applicants are required to submit to the IRS with their application package the information outlined in a-h items below. (All of the items must be answered.) If an item does not apply, please indicate so rather than N/A.

a. �A list of active lawsuits or complaints naming the applicant which alleges discrimination on the basis of race, color, national origin, age, sex, disability, or reprisal with respect to service or benefits being provided. The list should include: the date the lawsuit or complaint was filed; a summary of the allegation; and the status of the lawsuit or complaint, including whether the parties to a lawsuit have entered into a consent decree.

b. A description of all pending applications for financial assistance and all financial assistance currently provided by other federal agencies. For applicants of IRS financial assistance, this information should be relevant to the organizational entity actually submitting the application, not necessarily the larger agency or department of which the entity belongs.

c. A summary of all civil rights compliance review activities conducted in the last two years by the Internal Revenue Service or other oversight agencies covering free tax return preparation activities. The summary shall include: the purpose or reason for the review; a summary of the findings and recommendations of the review; and a report on the status or disposition of such findings and recommendations. For all applicants for IRS financial assistance, this information should be relevant to the organizational entity submitting the application, not necessarily the larger agency or department of which the entity belongs.

d. Explain how requests for reasonable accommodation for individuals with a disability will also be addressed.

e. Certification and agreement that all the records and other information required have been or will be compiled, as appropriate, and maintained by the applicant, recipient, or sub-recipient, and that your organization is in compliance with all federal statutes relating to nondiscrimination.

Certification is provided by checking “I Agree” in Block 21 of SF-424. (See Appendix A for copy.)

Assurances and Certifications https://www.federalregister.gov https://www.federalregister.gov

f. �A statement that the applicant agrees to display the Guidance pending on use of this poster IRS Civil Rights Poster, Publication 4053, or equivalent, notifying the public that persons who believe they have been discriminated against on the basis of race, color, national origin, sex, age, disability or reprisal in the distribution of services and benefits resulting from this financial assistance or grant program may write or submit an electronic complaint found at www.irs.

gov/pub/irs-pdf/f14652.pdf to: civil.rights.division@irs.gov or the following:

Civil Rights Unit Internal Revenue Service, Room 2413 1111 Constitution Ave NW Washington, DC 20224

Each application for financial assistance shall be reviewed for its civil rights reporting requirements by the Civil Rights Unit. An applicant for a multi-year grant must update the required civil rights reporting information annually. Upon completion of its review, the Civil Rights Unit will forward a preliminary civil rights determination to the SPEC office. Financial assistance shall not be awarded to the applicant until the Civil Rights Unit has issued a preliminary determination of probable or conditional compliance based on the civil rights requirements reported by the applicant.

The Civil Rights Unit may request additional data only to the extent that it is readily available or can be compiled with reasonable effort, and is found to be necessary to make a civil rights compliance determination.

The Civil Rights Unit annually conducts selected post-award compliance reviews to ensure civil rights requirements are in place and to provide technical assistance to recipients. The results from the selected compliance reviews are compiled into a report and provided to the SPEC Office. The following are examples of civil rights compliance areas addressed during compliance reviews:

• �External building accessibility (e.g., accessible entrances, curb cuts, sufficient parking spaces for persons with disabilities)

• Interior accessibility (e.g., signage for emergency routes, accessible routes to and within the service area, sufficient seating in the service area, accessible rest rooms, water fountains and elevators)

• �Non-discrimination policies (e.g., Pub 4053 displayed in service areas, the organization’s non-discrimination policy posted and disseminated in marketing materials)

• Accommodations for persons with disabilities (e.g., sign language interpreters, Braille/large print documents)

• �Accommodations for persons with limited English proficiency (e.g., bilingual volunteers, language interpreters, over-the-phone interpreters, community resources)

2. Lobbying Federal law generally prohibits recipients of a federal contract, grant, loan, or cooperative agreement from using federal appropriated funds to pay any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, or officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any federal contract, the making of any federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement (31 USC 1352; 31 CFR Part 21). Persons are required to file a certification form and a disclosure form with each submission that initiates agency consideration of such person for award of a Federal contract, grant, or cooperative agreement exceeding $100,000 or an award of a Federal loan or a commitment providing for the United States to insure or guarantee a loan exceeding $150,000 (31 CFR Section 21.110). See also 31 CFR Section 21.110 for additional requirements to revise or update forms. The certification if required is “The Certification for Contracts, Grants, Loans, and Cooperative Agreements” published as Appendix A to 31 CFR Part 21 and reprinted in this Publication as the “Certification Regarding Lobbying” within the List of Assurances and Certifications, Appendix A, Exhibit

2. The disclosure form to be filed if required is Standard Form LLL, Disclosure of Lobbying Activities published as Appendix B to 31 CFR Part 21 and reprinted in this Publication at Appendix A, Exhibit 3.

Assurances and Certifications https://www.irs.gov/pub/irs-pdf/f14652.pdf https://www.irs.gov/pub/irs-pdf/f14652.pdf mailto:edi.civil.rights.division%40irs.gov?subject= https://civil.rights.division@irs.gov

3. Trafficking Victims Protection Act of 2000 The Trafficking Victims Protection Act of 2000, as amended (22 USC 7104) requires any agency that awards a grant to a private entity to include a condition authorizing the agency to terminate the grant or take other remedial actions, without penalty, if the private entity engages in certain activities related to trafficking in persons. As part of the implementation of the Act, the Office of Federal Financial Management has established terms that must be included in every grant agreement. See 2 CFR 175.15.

Under the Act, a grantee that is a private entity and any sub-recipient that is a private entity may not engage in, or use labor recruiters, brokers, or other agents who engage in—

• Destroying, concealing, removing, confiscating, or otherwise denying an employee access to that employee’s identity or immigration documents.

• Failing to provide return transportation or pay for return transportation costs to an employee from a country outside the United States to the country from which the employee was recruited upon the end of employment if requested by the employee, unless exempted from the requirement to provide or pay for such return transportation by the Federal department or agency providing or entering into the grant, contract, or cooperative agreement; or the employee is a victim of human trafficking seeking victim services or legal redress in the country of employment or a witness in a human trafficking enforcement action.

• Soliciting a person for the purpose of employment, or offering employment, by means of materially false or fraudulent pretenses, representations, or promises regarding that employment.

The IRS may unilaterally terminate the award or take other remedial actions, without penalty, if any private entity is determined to have violated a prohibition in items a, b, c, or d above or has an employee who is determined by the IRS official authorized to terminate the award to have violated a prohibition in items a, b, c, or d above through conduct that is either:

individual to an organization that are provided in 2 CFR Part 180, OMB Guidelines to Agencies on Government-wide Debarment and Suspension (Non Procurement), as implemented by the Department of the Treasury at 31 CFR Part 19.

4. Federal Funding Accountability and Transparency Act The Federal Funding Accountability and Transparency Act (FFATA) of 2006, as amended, is intended to empower Americans with the ability to hold the government accountable for each spending decision. Each applicant must ensure it has the necessary processes and systems in place to comply with the FFATA reporting requirements should it receive funding. OMB has issued guidance to establish requirements for non-federal entities to report information about executive compensation in certain circumstances. For more information, see 2 CFR Part 170.

Assurances and Certifications

5. Corporate Felony Convictions TCE funds may not be awarded to any corporation that was convicted of a felony criminal violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless the agency has considered suspension or debarment of the corporation and made a determination that denial of the grant is not necessary to protect the interests of the government. You must certify either that you are not a corporation or that you have disclosed in your application all your felony criminal convictions that occurred under Federal law within the preceding 24 months. In addition, applicants must disclose all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the award. Applicants awarded a grant will remain under a duty to disclose these acts and will need to require similar certifications from any grant sub-recipients. To disclose a covered conviction or covered violation, record the information specific to the conviction or violation and submit with your application through Grants.gov as an attachment.

6. Buy American Act The Buy American Act, 41 USC 8301-8303, includes a requirement that all un-manufactured articles, materials, and supplies purchased using grant funds be mined or produced in the United States and that all manufactured articles, materials, and supplies purchased using grant funds be manufactured in the United States substantially all from articles, materials, or supplies mined, produced, or manufactured in the United States. A conviction for violating the Buy American Act causes debarment from federal grants and contracts. The requirement to Buy American does not apply to information technology that is a commercial item, products for which the expected value of the procurement is $10,000 or less, products for use outside the United States, foreign products when domestic products are unavailable or are of unacceptable quality, or foreign products excepted by certain trade agreements. The IRS may waive the requirement to Buy American if its application would be inconsistent with the public interest or the cost would be unreasonable.

7. Telecommunication and Video Surveillance Services or Equipment Recipients and subrecipients are prohibited from obligating or expending grant funds to:

• Enter into a contract (or extend or renew a contract) to procure or obtain equipment, services, or systems that uses covered telecommunications equipment or services as a substantial or essential component of any system, or as critical technology as part of any system as described in Public Law 115–232, section 889,

• Telecommunications or video surveillance equipment or services produced or provided by an entity that the Secretary of Defense, in consultation with the Director of the National Intelligence or the Director of the Federal Bureau of Investigation, reasonably believes to be an entity owned or controlled by, or otherwise connected to, the government of a covered foreign country, and Requirement for grant recipient to comply with 2 CFR 200.216, Prohibition on Certain Telecommunication and Video Surveillance Services or Equipment, which prohibits the use of Federal assistance funding on certain telecommunications and video surveillance services or equipment.

8. Other Applicable Laws and Regulations

As referenced under the SAM section, all entities registering in SAM.gov for Federal financial assistance are required to review and complete the Financial Assistance Representations and Certifications applicable to the entity’s registrations and applications. Applicants must ensure these representations and certifications are current and accurate as part of applying for and receiving Federal awards. Applicants and recipients must comply with Publication 5245, TCE Program Terms and Conditions, and the cooperative agreement (Form 9661), which incorporate additional government-wide requirements by reference. These include, but are not limited to:

(33 USC 1251 et seq.),

Circulars, Department of the Treasury Circulars and Federal Management Circulars, including 2 CFR Part 200

As referenced under the SAM section, All entities registering in SAM.gov for Federal financial assistance are required to review and complete the Financial Assistance Representations and Certifications applicable to the entity’s registrations and applications. Applicants must ensure these representations and certifications are current and accurate as part of applying for and receiving Federal awards. A copy of these can be found in Appendix A, Exhibit 2 but the certification MUST be provided in www.sam.gov.

Program Coordination To facilitate the management of various program operations, you must designate a Program Coordinator to work with the IRS TCE Grant Program Office and the SPEC territory office(s). A Program Coordinator may be a volunteer or a member of your organization’s professional staff. However, if the coordinator(s) is a member of your staff, no portion of grant funds may be used to pay any portion of their salary.

The TCE program was established to provide free tax assistance to individuals age 60 and over (where a joint return is involved, only one spouse need satisfy the 60 year age requirement); the program must be designed and operated primarily to provide assistance to such individuals. However, assistance with respect to Federal income tax returns may be provided to individuals under 60 and assistance with respect to state and local returns may be provided to individuals of any age if:

Since the IRS cannot train volunteers to prepare…