tce notice of funding opportunity.docx

Notice of Funding Opportunity – Tax Counseling for the Elderly (TCE) Grant

A. Program Description The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 or older. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement. The Act 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. This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older. The IRS receives the funds as a line item in the budget appropriation. The total funds are distributed to the grant recipients for their expenses.

Eligible agencies and organizations compete for acceptance as a TCE grant recipient in compliance with the Federal Grant and Cooperative Agreement Act of 1977, Public Law No. 95-224, 92 Stat. 3, February 3, 1978, codified at 31 USC Chapter 63. 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.

The Cooperative Agreement, IRS Form 9661, defines the functions that the grant recipient and IRS will perform, the maximum amount of funding available for reimbursement and administrative purposes, the minimum number of federal tax returns to be accomplished by the organization, and other information. 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 for oversight, guidance and assistance to TCE grant recipient organizations. There is no cost sharing or matching requirements for the TCE Program.

Additional information concerning this notice of funding opportunity can be found in IRS Publication 1101, Application Package and Guidelines for Managing a TCE Program, available on irs.gov.

B. Federal Award Information

IRS anticipates awarding a total of $7 million through this opportunity. The amount of award is dependent on reach and returns expected to be prepared in the program. The award instrument for this opportunity is a cooperative agreement. Information on the agencies substantial involvement with the program can be found in IRS Publication 1101. The period of performance for this cooperative agreement is October 1, 2015 through September 30, 2016. Awards are expected to be awarded to organizations providing services within the United States and Puerto Rico assuming eligible organizations submit applications by the due date and meet the established criteria.

Awards will be given to both Nnew programs and continuing programs from a prior award period will be awarded. Continuing programs are awarded for up to three years (including initial year of grant) depending on continued adherence to TCE guidelines and achievement of expected return filing performance. Continuing programs may file an abbreviated application as explained under Continuation of Multi-Year Award in the IRS Publication 1101, Multi-year Grant section.

C. Eligibility Information

1. Eligible Applicants – To be eligible to apply and participate in the program applicants must:

· 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;

· Have experience in coordinating volunteer programs with experience in income tax return preparation; and;

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

2. Cost Sharing or Matching – This grant requires no cost sharing or matching of federal funds.

3. Other – In addition to 1 above, the following are part of eligibility consideration.

· Be tax compliant with federal tax obligations – The organization submitting an application must be in compliance at time of application, prior to award, and must remain in compliance throughout the grant period for their federal tax and information reporting requirements. This includes filing all required federal information and tax returns and payment of all federal tax, penalties, and interest.

· Be compliant with other federal obligations - Organizations with federal nontax debt may not be awarded a grant depending on the circumstances surrounding the debt. We may require additional information to make a final decision if you describe a federal nontax debt in your grant application or if the System for Award Management (SAM) reports a federal nontax debt.

· Be eligible to receive federal financial assistance – The organization must not be debarred or suspended from receiving federal financial assistance and must provide certification regarding debarment, suspension, and other responsibility matters as covered in the List of Assurances and Certifications section of the application.

· Be compliant with audit requirements, when applicable – Audit requirements applicable to grant award recipients are described in section 2 CFR § 200.501 of 2 CFR Part 200. A non-federal entity that expends $750,000 in Federal awards (if the entity’s fiscal year beginsning after December 26, 2014) or $500,000 in Federal awards (if the entity’s fiscal year beginsning prior to December 26, 2014) isare required to have a single audit conducted in accordance with 2 CFR §section 200.514. Organizations with other than unmodified opinion will be asked the actions taken to correct the identified concern.

· Submit required reports timely –- If your organization received a VITA Grant or Tax Counseling for the Elderly grant in prior years, timely submission of required reports is a pre-requisite for consideration of future grant opportunities.

D. Application and Submission Information

1. Address to Request Application Package – The application package is available electronically on Grants.gov. Using the Search for Grant Opportunities feature, refine the search to CFDA Number. The CFDA number for the TCE grant is: 21.006 orThe Funding Opp # field may also be used. The funding opportunity number is: TCE-2016.

2. Content and Form of Application Submission Detailed instructions for the application and its components are contained in IRS Publication 1101, Application Package and Guidelines for Managing a TCE Program. All applications must be submitted electronically through Grants.gov.

i. Pre-application and letters of intent are not required or encouraged.

ii. Both Background Narrative and the Proposed Program/Budget Plans are to be double-spaced and each response should correspond with the appropriate requirement.

iii. Electronic submission through Grants.gov is required for all applications. Detailed instructions for the application and its components are contained in the Publication 1101, Application Package and Guidelines for managing a TCE Program. The application components for all competitive applicants are:

· IRS Form 14204, TCE Program Application Checklist and Contact Sheet;

· Background Narrative (Double spaced - prepared according to instructions in IRS Publication 1101;

· A copy of the determination letter issued by the Internal Revenue Service recognizing the organization as tax-exempt under Section 501 of the Internal Revenue Code. Note: If the organization is included as a subordinate in group exemption ruling, include the current official subordinate listing approved by the central organization. Also, you do not need to submit a determination letter if the agency or organization is a federally recognized Indian tribal government;

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

· Proposed Program/Budget Plan (Double-spaced - prepared according to the instructions in IRS Publication 1101);

· IRS Form 8653, Tax Counseling for the Elderly Program Application Plan.;

· Standard Form 424 - Completed according to the instructions provided with the form and signed by an authorized representative of the organization. (Note the Catalog of Federal Domestic Assistance Number, Block #11, is 21.006 for TCE and all applicants must check “I Agree” in block 21 of the form certifying to all assurances and certifications outlined in IRS Publication 1101 ;

· Civil Rights Narrative (Prepared according to instructions); and

· Standard Form LLL, Disclosure of Lobbying Activities -if required.

The application components for all non-competitive, continuing multi-year applicants are:

· Application for Federal Assistance, SF 424, block 2 showing “Continuation

· Budget Information - IRS Form 8653, TCE Program Application Plan

· Civil Right Narrative

Note: Applicants must be approved to submit a non-competitive, continuing multi-year application.

iv. Successful applicants receiving the award will not need to submit any information prior to accepting the award and executing IRS Form 9661, Cooperative Agreement.Not applicable

3. Dun and Bradstreet Universal Numbering System (DUNS) Number and System for Award Management Unique Entity Identifier and System for Award Management (SAM)

Applications must include a DUNS number. DUNS numbers may be obtained for free by calling Dun and Bradstreet at (866) 705-5711 or by applying online at http://fedgov.dnb.com/webform. The number is staffed from 7 a.m. to 6 p.m. Central Time. Individuals who are hard of hearing can contact (866) 814-7818.

All applicants unless an individual or Federal awarding agency that is excepted from those requirements under 2 CFR §25.110(b) or (c), or has an exception approved by the Federal awarding agency under 2 CFR §25.110(d)) is required to: (i) Be registered in SAM before submitting its application; (ii) provide a valid DUNS number in its application; and (iii)After obtaining a DUNS number, all applicants must be registered with SAM at https://www.sam.gov/portal/public/SAM/. Applicants must continue to maintain an active SAM registration with current information at all times during which it has an active Federal award or an application or plan under consideration by a Federal awarding agency. SAM registration must be renewed annually.

The federal awarding agency may not make an award to an applicant until the applicant has complied with all applicable DUNS and SAM requirements. If an applicant has not fully complied with the requirements by the time the federal awarding agency is ready to make an award, the awarding agency may determine that the applicant is not qualified to receive the award and may make the award to another applicant.

4. Submission Dates and Times –

i. The application must be successfully submitted to Grants.gov by 11:59 p.m. June 1, 2015, based on the applicant’s time zone. Other methods of submission are not accepted.

ii. The applications must be successfully submitted to Grants.gov by the due date/time to be considered for an award.

iii. Failure to successfully submit the application through Grants.gov by the due date/time will result in non-consideration of the application.

iv. Proof of timely submission is automatically recorded by Grants.gov. An electronic time stamp is generated within the system when the application is successfully received by Grants.gov. The applicant will receive an acknowledgement of receipt and a tracking number from Grants.gov with the successful transmission of their application. Applicants should print this receipt and save it as proof of timely submission. When the Internal Revenue Service successfully retrieves the application from Grants.gov, Grants.gov will provide an electronic acknowledgment of receipt to the email address of the AOR. Proof of timely submission shall be the date and time that Grants.gov receives your application.

5. Intergovernmental Review – 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. Visit www.whitehouse.gove/omb/grants_spoc to determine if your state is participating. Follow state instructions, if applicable.

6. Funding Restrictions –In general, expenses are only allowable if they are reasonable and are costs that would not have been incurred but for the TCE program. IRS Publication 1101 provides additional information by cost category along with an exhibit with the most common allowable and unallowable program expenses.

· Federal funds may not be used to pay for the activities of screening, return preparation or quality review.

· Any Indirect Costs are unallowable through the TCE Program.

· Cost of food and beverages provided for volunteers at TCE sites is allowable as long as the purchase meets all OMB established criteria, is a direct cost, and does not exceed $500 per applicant. Costs in conjunction with an event considered entertainment or social activity is not allowable.

· Construction costs are not allowable.

· Costs associated for items or services that fall outside of the grant cycle (before October 1st)

7. Other Submission Requirements – Applications will only be accepted if submitted electronically through Grants.gov. Instructions for applying for a grant on Grants.gov are found at: http://www.grants.gov/web/grants/applicants/apply-for-grants.html to download the grant application package under Step 1, search using CFDA Number 21.006. Once the package is downloaded and saved to your computer, it can be completed, submitted, and tracked following the instructions provided at the above URL address.

Applications may be downloaded prior to finishing the Grants.gov registration process; however, they may not be submitted until registration is complete. Grants.gov provides instructions for registering an organization at: http://www.grants.gov/web/grants/applicants/organization-registration.html Depending on whether your organization already has a DUNS number or SAMSystem for Award Management (SAM) registration, registration could take up to 4 weeks to complete all steps. START EARLY.

Organizations submitting an application must have a DUNS number, an active SAMSystem for Award Management (SAM) registration that will not expire prior to successful submission, and active accounts within Grants.gov for the individual submitting and/or authorizing the submission. Applications must ensure they register the individual who is able to make legally binding commitments for the applicant organization as the Authorized Organization Representative (AOR). Approval of the AOR is done by the E-Business Point of Contact (E-Biz POC). When your organization registers with SAM, the assignment of the E-Biz POC is required. A special password is created called the “MPIN” (Marketing Partner Identification Number). This password gives the designated individual the sole authority to designate which staff members are allowed to submit applications electronically through Grants.gov. Organizations should review and confirm the E-Biz POC and contact information in SAM is accurate to prevent delay of Grants.gov application submission.

E. Application Review Information

1. Criteria – Competitive applications are reviewed for the following criteria in a technical evaluation. Applications mustIf the applicants score 70% (70 points) or more in the technical evaluation to receive an evaluation by the SPEC Grant Program Office (GPO), it is subjected to a GPO evaluation. Non-competitive, continuing multi-year applicants are subjected to a GPO evaluation only.

Technical Evaluation Criteria:

a) Quality of Programs and Services for age 60 and over – 30 points

b) Geographic coverage and extent of coverage for age 60 and over – 20 points

c) Electronic Filing services for age 60 and over – 20 points

d) Prior experience in Federal Tax Return Counseling and Tax Preparation – 10 points

e) Quality of Cooperative Agreement Administration and Internal Accounting Procedures – 10 points

f) Past performance of a returning grant recipient – 10 points

2. Review and Selection Process – Parts of eligibility screening, technical review and GPOGrant Program Office (GPO) evaluation may occur simultaneously. Technical reviews are conducted by IRS field employees with extensive knowledge of the Volunteer Income Tax Assistance or Tax Counseling for the Elderly programs. Continuing multi-year and competitive applications achieving 70% (70 points) or moregreater score are subjected to the GPO evaluation.

GPO Evaluation Criteria:

a. Elderly Focus– Considers applicant’s target audience and plans to provide service. Ensure funds are being provided to organizations for the purpose of serving the elderly taxpayers throughout the U.S. To be eligible, organizations must meet eligibility requirements and score 70 or higher on the technical evaluation.

b. Budget Information Review – Considers budget information including proposed budget, appropriateness of funds sought for quantity of returns proposed, elderly focus, reasonableness of expenses, and financial operations.

c. Prior Year Grant Performance – Considers delivery to plan, cooperation with requests for information and submission of required reporting.

d. Multi-year Award Requests – Confirms applicants meet eligibility for multi-year award, when requested. To be eligible, organization must be a prior grant recipient, in good standing, and scored 90% or better during the current technical review.

e. Eligibility requirements – Processing may occur simultaneously so GPO evaluation may occur prior to when final eligibility checks are completed.

Recommendations are made by the GPO through management and final selection of grant recipients are made by the Director, Stakeholder Partnerships, Education and Communication.

3. Anticipated Announcement and Federal Award Dates – Continuing multi-year awards are generally announced the last week of August with competitive awards/non-awards announced the first week of October. Organizations that do not meet eligibility requirements may be informed earlier.

F. Federal Award Administration Information

1. Federal Award Notices – Successful applicants will receive a letter and grant agreement detailing the amount of funds awarded, match required, whether a single or multi-year award, terms and conditions, and reporting requirements. The package will also include any questions, comments, or concerns noted on the budget or in the program plan, and for competitive applications, feedback from the technical review. Organizations have 20 calendar days to accept the award and provide requested information. Details on the information required to accept the award can be found at the following URLs depending on whether the organization is offered a single year (http://www.irs.gov/Individuals/Single-Year-TCE-Grant-Recipients) or multi-year award (http://www.irs.gov/Individuals/Multi-Year-TCE-Grant-Recipient)

2. Administrative and National Policy Requirements – IRS Publication 1101 containsed a section on assurances and certifications along with Exhibit 2, List of Assurances and Certifications, which were part of the national policy requirements agreed to during the application process. VITA and TCE grant recipients will also find additional information about the grant, reporting, and reviews in IRS Publication 4883, Grant Programs Resource Guide. It contains a sample of the IRS Form 9661, Cooperative Agreement, covering the administrative and national policy requirements, grant terms and conditions, and reporting requirements. In addition, organizations are required to sign IRS Form 13533, Partner Sponsor Agreement, providing assurances that they will operate their TCETax Counseling for the Elderly (TCE) pProgram within the program requirements and ensure that each volunteer has agreed to the IRS Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs. The forms are included in the IRS Publication 4299, Privacy and Confidentiality – A Public Trust. All forms and publications are available on IRS.gov.

3. Reporting – As stated earlier, the IRS Form 9661, Cooperative Agreement, provides the reporting requirements along with the method, and point of submission. Financial reports (Standard Form 425) are to be submitted electronically quarterly through the Payment Management System and within 90 days of project end date. Interim reporting is required periodically to inform IRS of key personnel changes, sub-awards, related party transaction, matching funds documentation, and site establishment. In late April, performance monitoring completed by IRS is shared to ensure agreement with non-federal entity records. Final reporting is due September 30 following the end of the project period and includes both program and financial reporting. Detailed information on the report components, method and point of submission are contained in the IRS Publication 4883, Grant Programs Resource Guide, available on IRS.gov.

G. Federal Awarding Agency Contacts Interested applicants should review the IRS Publication 1101 or consult the Frequently Asked Questions available on IRS.gov at URL: http://www.irs.gov/file_source/pub/irs-utl/FAQs%20TCE%202013-External%20-%20Final.pdf . For remaining questions you may email tce.grant.office@irs.gov or call 404.338.7894 (not a toll-free number). Our hours of operation are 8 a.m. to -4:30 p.m. Eastern Time. Email is the preferred method of communication.

H. Other Information The inside cover of the IRS Publication 1101 provides URL and contact information for different aspects of grant management including Grants.gov, System for Award Management, and Dun and Bradstreet along with other IRS aides an applicant may find useful.