Publication 1101 (4-2015) APPLICATION PACKAGE AND GUIDELINES FOR MANAGING A TCE PROGRAM

Important Contact and Website Information

Grant Program Office Internal Revenue Service Attn: Grant Program Office - TCE 5000 Ellin Road - NCFB C4-110 SE:W:CAR:SPEC:FO:GPO Lanham, MD 20706 Phone: 404.338.7894 (not a toll-free number) Fax: 240.613.6117 (not a toll-free number) E-mail Address: TCE.Grant.Office@irs.gov - E-mail is the preferred method of communication

TCE Program on irs.gov http://www.irs.gov/Individuals/Tax-Counseling-for-the-Elderly

VITA/TCE Hotline - for locating Site Locations 800.906.9887

General IRS Information 800.829.1040 http://www.irs.gov

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

IRS Civil Rights Division 202.317.6925 (not a toll-free number) E-mail: edi.civil.rights.division@irs.gov

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

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

Dun & Bradstreet Data Universal Numbering System (DUNS) Number http://fedgov.dnb.com/webform Helpdesk: 866.705.5711 (Hours = M-F 7 a.m. to 6 p.m. CST)

Federal Audit Clearinghouse http://harvester.census.gov/sac

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 http://www.grants.gov Helpdesk: 800.518.4726 Email: Support@grants.gov

System for Award Management (SAM) http://www.sam.gov

SAM Exclusions (formerly call Excluded Parties List System (EPLS) http://www.ecfr.gov/cgi-bin/text-idx?SID=13055da6b9ff89cfce27dacd2b7ca284&node=se2.1.180_1945&rgn=div8

Sub-award and Executive Compensation Reporting http://www.USASpending.gov http://www.fsrs.gov

Important Reminders

Please review this publication in its entirety. Failure to modify an application from a prior year's submission may result in lower technical scores or ineligibility. Following are some important reminders:

Application Period -- The application period opens May 1 and ends May 31. Due to May 31st falling on a weekend this year, the application deadline has been extended until June 1, 2015. Applications must be filed by 11:59 p.m. eastern time on June 1.

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.

Return Growth Expected -- Grant recipients are expected to achieve 100% of the return goal specified in their cooperative agreement. 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. Each applicant is required to:

SAM now includes a federal debt indicator (both tax and non-tax debt). 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 SAM reports a federal nontax debt. See page 8 for more information on the SAM registration process.

Restriction on Providing Funds to ACORN

At this time, Federal law prohibits the IRS and all recipients of TCE funds from providing grant funds to the Association of Community Organizations for Reform Now (ACORN) or any of its affiliates, subsidiaries, allied organizations, or successors as sub-grantees, subcontractors or other sub-recipients. This prohibition may be lifted by next fiscal year. Contact the Grant Program Office for up-to-date information about this prohibition.

Introduction

This publication outlines the eligibility, administrative and program requirements for participating in the Internal Revenue Service (IRS) Tax Counseling for the Elderly (TCE) 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 and factors outlined within this publication, completeness, accuracy and conformity to the criteria set forth in this publication are essential. The terms "cooperative agreement" and "grant" are used interchangeably throughout this publication and do not represent a different meaning as they do in the grants management community.

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:

TCE Grant Program Timeline is as follows:

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                    TCE Grant Program Timeline

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 Application Period                       May 1 - June 1

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 Review and Ranking                       June 1 - September 30

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 Notification of selection/non-selection  October 1

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 Program Period                           October 1 - September 30

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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, 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 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:

2. Tax Compliance

The organization submitting an application must be in compliance prior to award and remain in compliance throughout the grant cycle with all federal tax obligations; this includes filing all required federal information returns 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:

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. Do this 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 their 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 you identified will be considered on the specific merits of the situation.

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 sixty five percent of all returns completed for taxpayers aged 60+. Grant applicants must address their capacity to electronically file returns. Capacity to file electronically includes access to a telephone line or the Internet connectivity for transmission of returns along with the computers and printers needed to support return preparation. IRS provides the tax preparation software for return generation and transmission. Monies from the grant cannot be used to purchase tax preparation software.

5. Administrative

Grant award administrative requirements are set forth in OMB Circulars. The administrative requirements applicable to the TCE Grant are contained in 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

6. Debarment or Suspension

As part of the application, you are required to make certain certifications and provide certain assurances. One of these certifications is the Certification Regarding Debarment, Suspension, and Other Responsibility Matters -- Primary Covered Transactions. As part of eligibility, the Grant Program Office will check the individuals listed on the Application for Federal Assistance, Standard Form 424, 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) maintained by the General Services Administration (GSA) at http://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. If you expend less than $750,000 a year (fiscal year beginning on or after December 26, 2014) or $500,000 (fiscal year beginning prior to December 26, 2014) in total federal awards, no audit requirements are applicable. Total federal awards includes all sources of federal funding, not just the funds received from IRS in support of TCE. If you expend $750,000 or more a year in federal awards you must arrange for an audit by an independent auditor in accordance with the Government Auditing Standards developed by the Comptroller General of the United States. The costs of audits performed in compliance with 2 CFR Part 200 are allowable. An audit under 2 CFR Part 200 is organizationwide. 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 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. If the most recent audit showed an unfavorable finding, it will not automatically disqualify you from consideration; however, more information may be requested to ensure any deficiencies noted in the audit have been corrected. Detailed information can be obtained from 2 CFR Part 200, which can be found at http://www.whitehouse.gov/omb/circulars. The Grant Program Office will review the audit reports located at http://harvester.census.gov/sac/

Before Completing Your Application

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

1. Unique Entity Identifier Number

Grant applicants must provide a Dun & Bradstreet Data Universal Numbering System (DUNS) number when applying for federal grants or cooperative agreements. The DUNS number provides a means to identify entities receiving grant awards and their business relationships among each other. The identifier is used for tracking purposes, and to validate address and point of contact information.

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

For information on how to obtain a DUNS number or for the policy relating to this requirement visit the D&B website at http://fedgov.dnb.com/webform Applicants can receive a DUNS number at no cost by calling the dedicated toll-free DUNS Number request line at 866-705-5711 or via the TTY number at 877-807-1679.

2. System for Award Management (SAM)

The General Services Administration's (GSA) Office of Government-wide Policy has consolidated the government-wide acquisition and award support system into one new system -- the System for Award Management (SAM). SAM streamlines processes, eliminating the need to enter the same data various times, and consolidates hosting to make the process of doing business with the government more efficient.

SAM includes the capabilities found previously in Central Contractor Registration (CCR)/Federal Agency Registration (FedReg), Online Representations and Certifications Application (ORCA), and the Excluded Parties List System (EPLS). Future phases will incorporate other capabilities currently found now in other systems. SAM is used by anyone interested in the business of the federal government, including entities (contractors, federal assistance recipients, and other potential award recipients) who need to register to do business with the government, look for opportunities or assistance programs, or report subcontract information; government grant officials responsible for activities with grants, past performance reporting and suspension and debarment activities; or public users searching for government business information.

If you were registered in CCR, your company's information is already in SAM. You just need to set up a SAM account. Follow the instructions on the website at http://www.sam.gov for information. If your organization was not registered under CCR, visit http://www.sam.gov and establish an account. Registering in SAM is free. You will need a DUNS number to register your entity in SAM. If you do not have a DUNS number, you can request a DUNS number for free by visiting D&B at http://fedgov.dnb.com/webform It takes 1-2 business days to obtain a DUNS. number. In addition, you will need your entity's Employer Identification Number (EIN) assigned by the Internal Revenue Service (IRS). To obtain an EIN, visit: http://www.irs.gov/businesses/small/article/0,,id=102767,00.html.

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 http://www.sam.gov for more information

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. Visit http://www.whitehouse.gov/OMB/grants and click "Intergovernmental Review" 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 you have your DUNS number and SAM registration, you're ready to register on Grants.gov. Grants.gov offers numerous applicant resources to assist in registering and using their system. If you're already registered, have users in your organization check to make sure they have a current password and proper permissions to perform the required actions. Check out applicant resources for user guides, checklists, animated tutorials, web casts, and frequently asked questions. 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 application 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. Catalog of Federal Domestic Assistance (CFDA)

The Catalog of Federal Domestic Assistance (CFDA) provides a full listing of all Federal programs available to State and local governments (including the District of Columbia); federally-recognized Indian tribal governments; Territories (and possessions) of the United States; domestic public, quasi- public, and private profit and nonprofit organizations and institutions; specialized groups; and individuals. The CFDA can be located at http://www.cfda.gov. Each program is assigned a CFDA number. The TCE Program is 21.006. This number can be used to easily access the application information for TCE on http://www.grants.gov and must be included on the SF 424, Application for Federal Assistance referenced below.

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 DUNS and EIN numbers. A copy of 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:

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, which prohibits 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 prohibits discrimination on the basis of disability; Title IX of the Education Amendments of 1972 (Public Law 92-318), as amended, which prohibits discrimination on the basis of sex in education programs or activities; the Age Discrimination Act of 1975 (Public Law. 94-135), as amended, which prohibits discrimination on the basis of age; and Executive Order 13166, Improving Access to Services for Persons with Limited English Proficiency, which sets forth the compliance standards that recipients of Federal financial assistance must follow to ensure that their programs and activities normally provided in English are accessible to those with limited English proficiency, including providing oral and written translation when necessary.

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 an investigation, proceeding, or hearing.

This section describes the data collection and reporting requirements required of Tax Counseling for the Elderly (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 agreements shall provide updated information as conditions warrant. All applicants are required to submit to the IRS with their application package the information outlined in items a-e below. (All of the items must be answered.) If an item is not applicable, please indicate so.

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

The Civil Rights Division 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. Examples of data and information appropriate for determining compliance with applicable civil rights statutes and implementing regulations may include, but is not limited to:

The Civil Rights Division 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.

:

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.

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 include a condition authorizing the agency to terminate the grant if the non-federal 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. Thus, non-federal entities under this program and their employees may not engage in:

The IRS may terminate the award if the non-federal entity 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:

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.

5. Corporate Felony Convictions

TCE funds currently may not be awarded to any corporation that was convicted or had an officer or agent of such corporation acting on behalf of the corporation convicted or had an officer or agent of such corporation acting on behalf of the corporation 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, officer, or agent 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 and all felony criminal convictions of your officers and agents acting on your behalf 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. Other Applicable Laws and Regulations

Federally funded programs are governed by a wide variety of federal laws, regulations, OMB circulars, Department of Treasury circulars, and Federal management circulars.. These include, but are not limited to:

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 state and local tax returns, grant recipients are responsible for scheduling appropriate state and local tax training, certification of volunteers and for securing necessary tax forms wherever this service will be voluntarily offered.

As a program coordinator you need to ensure that volunteers are aware that they should not solicit or accept donations for their tax counseling and return preparation services and they adhere to the ten Quality Site Requirements (see page 22 of this publication for more information) to ensure taxpayers visiting TCE sites receive quality service and accurate return preparation.

Volunteers are not to refer a client to a specific paid preparer if the volunteer assistor is unable to help the taxpayer. To prevent the endorsement of a particular paid preparer, the assistor may provide a list of local paid preparers to a client if the individual requires the assistance of a professional; and perform other relevant duties necessary to comply with the program requirements, program regulations, the Cooperative Agreement, and Section 163 of the Revenue Act of 1978. Any health, accident, and liability insurance for volunteers are the grant recipient's responsibility exclusively.

Reasonable accommodations for persons with disabilities (volunteers/taxpayers) should be provided by TCE grant recipients in cooperation with the IRS as noted under Section 504 of the Rehabilitation Act of 1973. The TCE and VITA programs are two separate programs with a different targeted audience and congressional intent for the program. Separate reports and records need to be kept to ensure that TCE grant funds are being expended solely for the purpose in assisting elderly taxpayers. For volunteers that serve in a dual capacity (volunteering for both programs), volunteer reimbursement expenses need to be appropriately allocated and separated between the two programs. The TCE site(s) must be clearly designated as TCE and publicized for service to the elderly. For more information on operating both a TCE and a VITA site, please contact the local IRS SPEC Territory Manager.

Management of Volunteers

1. Recruitment of Volunteers

Since you will be evaluated on your ability to efficiently serve elderly taxpayers while providing high quality assistance, selective recruitment of volunteers should be an important objective. In recruiting volunteers, you should consider the need for the following type of volunteers:

Position Descriptions for all of these volunteer positions can be found in Publication 1084,

Publication 1084 can be found on

In recruiting volunteers for various positions please keep in mind some of the responsibilities that may be involved with particular positions when selecting an individual. For example:

As a grant recipient, you are responsible for recruiting, developing, and managing a network of volunteers to accomplish your program objectives and goals. At a minimum, volunteers must be trained to serve as site coordinators, screeners (those that answer tax law questions), and tax return preparers and to conduct quality reviews of returns prepared by volunteer return preparers.

The IRS SPEC Territory Manager is the point of contact for specific information and training support. Their contact information will be provided to you when your organization is accepted into the TCE Program. The IRS will provide train-the-trainer sessions for the TCE grant recipients. The grant recipients will then be responsible for training the volunteers participating in the program.

2. Volunteer Training, Testing, and Certification

All VITA/TCE volunteers must annually complete the Volunteer Standards of Conduct (VSC) training and pass the VSC test with a score of 80% or higher prior to working at a VITA/TCE site.

Volunteers who answer tax law questions, instruct tax law classes, prepare or correct tax returns or conduct quality reviews of completed tax returns must be certified in tax law. All VITA/TCE instructors must be certified at the Advanced level or higher (based on the level of tax topics they teach). All Quality Reviewers must be certified at the Basic level or higher (including the specialty levels) based on the complexity of the tax returns they review. SPEC encourages the Quality Reviewer to be the most experienced person in tax law application.

Site Coordinators must be certified annually by taking Site Coordinator training.

Volunteer training and certification is a critical component of the program. During the training process volunteers learn screening and interviewing techniques, gain an understanding of tax law and how to it applies in each taxpayer's situation and the ability to use the tools available to prepare and file accurate tax returns.

Link & Learn Taxes training is the web-based program that links volunteers to quality e-learning solutions. This training prepares SPEC partners and volunteers to provide quality tax return preparation services in their local communities. This fun, interactive course teaches the basics to accurately prepare income tax returns for individuals AND users can obtain volunteer certification along the way at their own pace! Students will make their way through lessons that include tax topics, case studies, and interview simulations. Link & Learn Taxes uses pop-up windows to connect to forms, publications and other resource materials. More knowledgeable students can use the course as a refresher. Link & Learn Taxes presents tax law through a variety of adult learning strategies including graphics, real world scenarios, and interview practice. Users can review the tax law material, listen to mock interviews, and complete sample tax return preparation scenarios.

VITA/TCE Courses

Each course is summarized below.

Returning students may complete a "What's New This Year" lesson and then

at the level appropriate to their training and experience.

Link & Learn Taxes is available 24/7 for training and certification beginning in early November. A CD-ROM version is available if internet access is a concern. IRS also provides paper-based training when e-learning is not a viable option for your organization.

Completed by all Volunteers -- due prior to site opening

Form 13615, The Volunteer Standards of Conduct Agreement, is a form that ALL volunteers (certified and non-certified) sign as a participant in the TCE program agreeing to the established standards of conduct. A designated approver must sign and date the form to confirm the level of training passed by the volunteer. Form 13615 must be signed by all volunteers regardless of the certification requirement before assisting at a site. This form must be maintained at the site and partner level throughout the filing season. Form 13615 can be found on http://www.irs.gov.

Due to IRS SPEC Territory Office -- 3rd business day after end of each month

All partners/site coordinators are required to provide their local IRS SPEC Territory Office a list of all volunteers working at VITA/TCE sites, including their certified volunteers, the dates that the volunteers received certification, and their level of training. The preferred document for reporting the list of volunteers is Form 13206, Volunteer Assistance Summary Report. Site coordinators have a responsibility to complete and send a list of any volunteer to their local IRS SPEC Territory offices by the 3rd business day after the end of each month. The actual certifications are to be maintained at the site or partner level. Form 13206 is a listing of all volunteers who have taken the training and received certification, lists the volunteer's certification level, and lists if a volunteer worked at more than one site. The Form 13206 should be destroyed by the end of the filing season but no later than April 15th of each year. This form can be found on http://www.irs.gov.

Site Management

As a grant recipient, you are responsible for selecting, establishing, and managing tax assistance sites. The primary consideration you should use in choosing sites should be the existence of a large elderly population; the accessibility to this population; the location (consider locations where other TCE sites do not exist); and the availability of volunteers in that area. You must comply with the requirements of Section 504 of the Rehabilitation Act of 1973, which prohibits discrimination based upon disability. Thus, non-discrimination on the basis of disability must be a significant consideration in site selections. You are responsible for monitoring volunteer compliance with program regulations requirements, Section 163 of the Revenue Act of 1978, the Cooperative Agreement, and compliance with applicable civil rights laws, and take corrective action with volunteers who do not comply; advise all volunteers that service is to be provided FREE OF CHARGE.

1. Site Establishment

You should choose sites where there will be little or no charge for use of space. Libraries, community centers, and schools are excellent examples of space that can be obtained at little or no cost to you. In instances where there is a charge for use of space, refer to the Management of Funds section of this handbook. The availability of a telephone for use by volunteers to obtain technical assistance from the IRS should be considered in your site selection. In addition, the availability of parking for your volunteers should be considered when selecting a site.

Due to IRS SPEC Territory Office no later than December 1st

You should establish sites and provide the IRS SPEC Territory Office with a list of site addresses and hours/days of assistance as soon as this information is known, but no later than December 1st. Form 13715, Volunteer Site Information Sheet can be used for this purpose. Form 13715 can be found on http://www.irs.gov. TCE grant recipients should provide this list immediately to the IRS SPEC Territory Office and throughout the filing season when revisions have been made to the site addresses and hours/ days of assistance. The grant recipient is responsible for establishing a quality control process to regularly monitor the validity of their site information to ensure accurate information is reflected and any changes to the site information is provided expeditiously to the IRS SPEC Territory Office and as a process in which EFIN information is validated. The IRS toll-free telephone assistors must have access to the most current information in order to provide accurate site location information to taxpayer. You must indicate on the above list which sites, if any, have telephone answering facilities and indicate the telephone number on the list. You must also notate which of the sites offer electronic filing services. Again, any changes to this information should be reported to the IRS SPEC Territory Office immediately.

2. Site Supplies

Forms and publications may be ordered via Form 2333V, Volunteer Order Form, which is available from the local IRS SPEC Territory Manager.

As a grant recipient you should maintain site records of the types of assistance provided to taxpayers. The type of assistance that needs to be captured includes, but not limited to is:

In addition, each volunteer is responsible for completing reimbursement vouchers as directed by you, the grant recipient. These vouchers should show their allowable expenses incurred in the program. The types of assistance information and the completed vouchers will then be consolidated and the data will be incorporated into the Form 8654,

submitted to the TCE Grant Program Office and when requesting financial payments through the Department of Health and Human Services (HHS) Payment Management System (PMS). See Semi-Annual/ Annual Report Requirements section for more information on these reports.

The Volunteer Site Coordinator's Handbook, Publication 1084, provides guidelines to ensure that all sites operate in a consistent manner and includes steps to managing a model site, including special sections on quality tax preparation, service and site operation. This publication should be referenced.

4. E-filing of Returns

A valuable community service is performed when organizations and agencies band together to ensure all eligible taxpayers are aware of and take advantage of available free income tax assistance and electronic filing. E-filing of returns has many benefits for the taxpayer including; faster processing of the return, a greater accuracy rate, less correspondence with the IRS because of increased accuracy, and faster refunds compared to paper filers. It is the intention that all grant recipient organizations electronically file all eligible returns. It is a goal for the TCE program that grant recipients electronically file at least sixty five percent of all returns completed for taxpayers aged 60+. If an organization does not meet the sixty-five percent elderly e-file goal, it will impact their consideration for a TCE grant during the subsequent year grant application period.

The IRS recognizes that each organization is at a different stage of instituting electronic filing into their tax assistance program and will offer the necessary guidance, assistance, and support along the way. You may be able to use your organization's existing computer equipment depending on whether it is compatible with the requirements of the tax preparation software. Although IRS provides a small quantity of laptops and printers for use at existing sites, new and current grant recipients are encouraged to include funding for computers and printers as a budgeted item in the grant proposal when community resources are not available.

IRS provides tax preparation software for its tax preparation sites free of charge. It is an expectation that grant recipients utilize this software for their TCE e-file program. Monies from the grant cannot be used to purchase tax preparation software. Two products are available -- desktop and online. The current software is TaxWise. Current users of desktop and new sites are strongly encouraged to consider the benefits of TaxWise Online and use it when practical. The license agreement for this software allows the installation on multiple computers at each site.

See license agreement section within this publication. Advantages of this product include:

There are a number of important resources available to you regarding electronic filing information at volunteer sites. They include Publication 1345,

; Revenue Procedure 2007-40; Publication 3112,

; and Publication 3189,

These documents can be found on IRS' website (

) along with other important IRS e-file information.

a) Securing an Electronic Filing Identification Number (EFIN)

To obtain an EFIN for your site, visit http://www.irs.gov and type in "e-services" in the key word search field. To assist in completing the online application for an EFIN, you may want to review Publication 5110, IRS e-file Application Process for SPEC Partners or contact your local SPEC Relationship Manager. A separate EFIN must be requested for each physical location. Once your application is approved, you will be assigned an EFIN which will enable your site to e-file tax returns.

b) License Agreement

The license agreement between IRS and CCH (software developer) is a "site" license agreement. A site is defined as a physical location for purposes of the software license. Each site must have its own unique EFIN. A separate license must be acquired for each site at which the software will be used.

Additional Conditions to License Agreement

Exception One: Base site with ad-hoc visits -- A site serves as a base site but offers free tax preparation to taxpayers in underserved communities on an ad-hoc basis.

Exception Two: Special Event sites -- A partner or coalition who operates a tax preparation site also offers free tax preparation services at a special event (e.g. Kroger Midnight Madness, EITC Day, Super Saturday, etc.)

Exception Three: One electronic return originator (ERO) with Multiple sites -- One ERO with multiple sites transmits all returns from one computer and receives all acknowledgements.

c) Minimum Operating System Requirements for use of TaxWise Software

 ----------------------------------------------------------------------

TaxWise (Desktop)                  TaxWise Online (TWO)

 ----------------------------------------------------------------------

 800 MHz processor                  800 MHz processor

 Windows XP Professional, Windows   Windows XP Professional, Windows XP

 XP Home Edition (with the latest   Home Edition (with the latest

 service pack), Microsoft Windows   service pack), Microsoft Windows

 Vista (32-bit operating systems    Vista (32-bit operating systems

 only), or Windows 7                only), or Windows 7

 ----------------------------------------------------------------------

 512 MB or Ram                      512 MB or Ram

 ----------------------------------------------------------------------

 1 GB of available hard drive

 space (per tax year)

 ----------------------------------------------------------------------

 8X speed CD-Rom

 ----------------------------------------------------------------------

 800 X 600 color monitor with       800 X 600 color monitor with 16-bit

 16-bit color video card            color video card

 ----------------------------------------------------------------------

 56K Internet connection (Internet  High-speed Internet connection

 access required)                   (DSL, cable modem, or T1/T3)

 ----------------------------------------------------------------------

 PCL6 compatible printer            PCL6 compatible printer

 ----------------------------------------------------------------------

 Microsoft Internet Explorer 7.0    Microsoft Internet Explorer 7.0

 (with latest service pack)         (with latest service pack)

 ----------------------------------------------------------------------

 Adobe Reader (version 8.1 or       Adobe Reader (version 8.1 or

 higher)                            higher)

 ----------------------------------------------------------------------

 Ethernet network card (required    Mouse

 for network installations only)

 ----------------------------------------------------------------------

 .net 4.0*

 ----------------------------------------------------------------------

                                    Required Browser Settings:

 ----------------------------------------------------------------------

                                    Security Level: Medium

 ----------------------------------------------------------------------

                                    JavaScript: Enabled

 ----------------------------------------------------------------------

                                    Download files: Enabled

 ----------------------------------------------------------------------

 Note: Minimum requirements provide adequate performance for many users

 depending on computer configuration. While TaxWise may run on

 configurations with fewer resources, CCH does not guarantee

 performance or capability.

 * .net 4.0 will be loaded during installation of the TaxWise software.

 During installation users will be directed to a link to download .net

 4.0 if not already installed.

 ======================================================================

Strongly encourage any site planning to use TaxWise Online (TWO) to run the speed test link below, from each computer at the site:

If the results of the speed test indicate the communication speed is less than 800 kilobits per second, TWO may not be the best product choice for your site. Communication speed has direct impact on user's satisfaction with this product. Slow communication speeds represent slow response time. Slow response time could increase the amount of time required to prepare a return.

d) Facilitated Self Assistance Model

Traditionally TCE provides return preparation services one-on-one to those that visit the site. SPEC has piloted an additional model where sites offered expanded services using computer kiosks. Research shows that access to computers and fast Internet connections are barriers to taxpayers filing their own returns and indicate that an estimated 16 million additional taxpayers would use free help if it were readily available.

TCE sites offer a tremendous opportunity to fill the gap. Sites can assist more taxpayers by helping them prepare and file their own returns. Sites provide computers and Internet along with a certified volunteer to answer questions as taxpayers prepare their own returns. Software is available through the Free File Alliance and other software providers for federal and state return preparation. Incorporation of the model into existing services benefits both the sites and the taxpayers.

 ----------------------------------------------------------------------

TCE Site Benefits                  Taxpayer Benefits

 ----------------------------------------------------------------------

 • Prepare and e-file more tax      • Access to online tax software

   returns

 ----------------------------------------------------------------------

 • Allows sites to more fully       • Assistance from volunteers as

   leverage its volunteers            needed

 ----------------------------------------------------------------------

 • Target taxpayers who need        • Increased knowledge of how tax

   one-on-one help                    laws impactindividual returns

 ----------------------------------------------------------------------

 • Reduce lines at peak times       • Reduced wait time for tax

                                      preparation

 ----------------------------------------------------------------------

 • Increase options for taxpayers   • Expanded free tax help options

 ----------------------------------------------------------------------

 • Receive credit for returns       • Builds confidence to file without

   filed                              assistance

 ----------------------------------------------------------------------

Funds from the TCE Grant can be used to support this model as long as these conditions are met.

Consider adding this to your portfolio of services for the filing season.

5. Quality Site Requirements for Tax Assistance

A measure of the effectiveness of program operations is the quality of service provided to the elderly. Given the complexity of the Federal tax laws, it is important to monitor the accuracy and completeness of information being provided. All volunteers have the responsibility to provide quality service and to uphold ethical standards. Standards of conduct have been developed and are included as part of the volunteer certification process.

The IRS identified ten practices to ensure taxpayers visiting volunteer sites receive quality service and accurate return preparation. These ten practices are called Quality Site Requirements (QSR) to ensure consistent operation of sites. Each taxpayer using the services offered through the TCE program should be confident they are receiving accurate return preparation and quality service. The Quality Site Requirements are designed to ensure consistent operational processes so that our mutual objectives are met in providing accurate return preparation and quality service. All volunteer tax preparation sites in the TCE program must adhere to these requirements. They are:

All volunteers (greeters, client facilitators, site/local coordinators, certified preparers, quality reviewers, and instructors) are required to take annual training that explains the components of a complete intake/interview and quality review process. This training was incorporated into VSC training offered on Link & Learn Taxes and in Form 6744,

and in Publication 4961,

In addition, instructors, site/local coordinators, return preparers and quality reviewers are required to view the IRS PowerPoint that details how to prepare and quality review tax returns. This process includes interviewing the taxpayer and discussing items Form 13614-C, Intake/Interview & Quality Review Sheet.

AARP is using the information from SPEC's training materials to create their own training materials for both Site Coordinator training as well as the new Intake/Interview and Quality Review Training. They will instruct their volunteers on all required training including training for all Local Coordinators (term for Site Coordinators) as well as the Intake/Interview and Quality Review Training for all volunteers who instruct, prepare and quality review tax returns. In addition to being covered during their face-to-face training sessions, all volunteers will receive the appropriate training materials by e-mail and asked to review those materials again prior to reporting to their sites.

All other TCE Site Coordinators are required to complete annual Site Coordinator Training. This training is available through Link & Learn Taxes (L & LT) or IRS created materials.

Volunteers who answer tax law questions, instruct (teach) tax law classes, prepare or correct tax returns and/or conduct quality reviews of completed tax returns are required to be certified in tax law. All designated/peer-to-peer quality reviewers are required to be certified, at the Basic level or higher based on the complexity of the tax returns they review. All VITA/TCE instructors are required to be certified at the Advanced level based on the level of tax topics they teach.

Site coordinators are required to have a process in place to ensure all Volunteer Tax Alerts or AARP Cyber Tax Messages have been reviewed and discussed with all volunteers.

Sites using TaxWise have electronic access to Publication 4012, Publication 17, Volunteer Tax Alerts, and Interactive Tax Assistant (ITA).

Based on this waiver, all VITA/TCE sites are required to secure the taxpayer's and spouse's signature on Form 8879. In addition, the signed Form 8879 is required to be given to the taxpayer along with a copy of their tax return. Without a signed Form 8879, the site does not have permission to e-file nor does it provide evidence to show taxpayers had the opportunity to read the important declaration prior to submitting the e-filed tax return.

Publication 4454,

is an optional product designed to notify taxpayers of their civil rights when a site cannot offer tax preparation services to them such as when a taxpayer is missing information needed to prepare a return or a taxpayer's return is not within the scope of the VITA/TCE program. Using any other products as the source for notifying taxpayers of their civil rights

Do not use Publication 730,

(VITA/TCE) or the AARP envelope as the source for notifying taxpayers of their civil rights. These products only provide information to the taxpayers who receive service, not the taxpayers who are denied service.

SPEC's corrective actions to increase identity theft prevention behavior at all VITA/TCE sites outline that all volunteers are required to:

You must take all reasonable steps necessary to ensure that information provided by taxpayers remains confidential, and inform volunteers that the provisions of Title 18, United States Code, Section 1905, relating to disclosure of tax information, applies to volunteers just as if they were employees of the United States. Title 18 states: Whoever, being an officer or employee of the United States or of any department or agency thereof, any person acting on behalf of the Federal Housing Finance Agency, or agent of the Department of Justice as defined in the Antitrust Civil Process Act (15 USC 1311-1314), or being an employee of a private sector organization who is or was assigned to an agency under chapter 37 of title 5, publishes, divulges, discloses, or makes known in any manner or to any extent not authorized by law any information coming to him in the course of his employment or official duties or by reason of any examination or investigation made by, or return, report or record made to or filed with, such department or agency or officer or employee thereof, which information concerns or relates to the trade secrets, processes, operations, style of work, or apparatus, or to the identity, confidential statistical data, amount or source of any income, profits, losses, or expenditures of any person, firm, partnership, corporation, or association; or permits any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; shall be fined under this title, or imprisoned not more than one year, or both; and shall be removed from office or employment. particulars thereof to be seen or examined by any person except as provided by law; shall be fined under this title, or imprisoned not more than one year, or both; and shall be removed from office or employment.

Where to locate information

The Quality Site Requirements can be found in the following locations:

You are responsible for publicizing the TCE Program so that information about it also reaches the elderly, which is defined as taxpayers age 60 years or older. Plans for publicity should be made well in advance of the dates assistance is to be offered. All publicity must mention that tax assistance is offered FREE of charge to those taxpayers 60 years of age of older. See Publication 1084, IRS Volunteer Site Coordinator's Handbook for more information on publicity and marketing; including draft copies of news releases that you can utilize for recruiting volunteers or advertising site availability. Publication 1084 can be found on http://www.irs.gov.

Management of Funds

1. Financial Reporting Requirements

Once a grant is awarded, and all appropriate documents are signed by the IRS Director, Stakeholder Partnerships, Education and Communication (SPEC), Wage and Investment Division, and the responsible official for the grant recipient organization, a request will be sent to the Department of Health and Human Services, Payment Management Services to establish electronic access to funds. This process generally takes 3-4 weeks.

Federal funds may be used for expenses or costs that would not have been incurred but for the TCE program. Expenses are only allowable if they are reasonable expenses or costs. Reimbursement should be for direct, reasonable and prudent expenses incurred as part of volunteer service or as part of the grant recipient's overhead according to guidelines stated in the Cooperative Agreement. Indirect cost expenditures are not allowable.

Grant funds are used to reimburse volunteers for out-of-pocket expenses including transportation, meals and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers. In addition to volunteer out-of-pocket expenses, funds may be used by the grant recipient organization for salaries, wages, and benefits of personnel that provide administrative or database support; or technical personnel responsible for providing support for electronic filing for the TCE program, (i.e. maintenance of equipment). The salaries, wages and benefits of these individuals may be paid under the grant for any time period that they spend their time working on TCE. Reimbursements may be made to volunteers for actual expenses incurred or stipends provided to volunteers. Either method is permitted and both stipends and actual reimbursements can be used by a grantee simultaneously as long as records are kept on both and the total is reported. Please note: Stipends must be designated on the expected out-of-pocket expenses, rather than the time engaged in volunteer service.

In addition, office or site supplies that are needed to aid the volunteers or taxpayers during tax assistance are allowable expenditures using grant funds as well as, printing and postage costs; installation of telephone lines necessary for offering electronic filing and/or to service a telephone answering site; Internet connectivity charges to facilitate offering efile services, rent, utilities, and custodial services when necessary; and costs for interpreter services. Organizations may include the cost of food provided for volunteers at TCE sites. It is an allowable expense as long as the purchase meets all OMB established criteria (necessary, reasonable, allocable, and allowable). It must be incurred solely in support of the program. Total expenses for food may not exceed $500. Purchase of food for customers is not allowed because it is not in support of the program. A reasonable proposal that includes this expense considers the number of volunteers, days and hours the site operates, length of the site session and type of foods provided. The cost of foods purchased in conjunction with an event considered entertainment or social activity is not allowable. Projected budget for food needs to be included within the Proposed Budget Plan and under "Other" within the Form 8653, TCE Application Plan.

Grant Recipients may use grant funds to purchase computer equipment (for example, computers and printers) for electronic filing purposes with a unit cost not to exceed $1,000. Note: If the grant recipient organization is not accepted into the TCE program for future awards please refer to 2 CFR Part 230 (OMB Circular A-122) for computer acquisition and disposition guidance on equipment purchased using federal grant funds.

Such allowable expenses included are in the following table:

 ----------------------------------------------------------------------

Allowable Expenses                   Unallowable Expense

 ----------------------------------------------------------------------

 Salaries, wages, and benefits of     Costs associated with the

 clerical, administrative or          preparation of TCE program

 technical personnel are allowable    application package

 only for direct, reasonable and

 prudent expenses incurred as part

 of a volunteer's service or as

 part of the grant recipient's

 overhead.

 ----------------------------------------------------------------------

 Office or site supplies              Tax preparation software

 ----------------------------------------------------------------------

 Rent, utilities, and custodial       Salaries, wages, and benefits

 services when additional and         of the grant recipient

 necessary for costs associated with  organizations executives or

 space utilized for TCE tax           administrators

 preparation specifically.

 ----------------------------------------------------------------------

 Miscellaneous services such as       Supplies not needed for TCE

 printing, postage, insurance, or     program execution

 courier charges for delivering

 required documents and reports to

 the IRS in connection with the

 TCE grant

 ----------------------------------------------------------------------

 Audit services when required by 2    Purchase, construction, repair,

 CFR Part 200                         or rehabilitation of any building

                                      or any portion thereof

 ----------------------------------------------------------------------

 Installation of telephone lines      Costs or expenses incurred which

 necessary to service a telephone     do not support or benefit the

 answering site and/or to support     program, which are unnecessary in

 e-file to provide the electronic     carrying out the program

 transmission of returns. (Payments

 will only be provided for

 "Telephone Answering Site" lines

 installed and maintained to

 exclusively handle calls from the

 elderly regarding federal tax

 inquiries, not for the

 organization's business lines)

 ----------------------------------------------------------------------

 Internet connectivity costs          Any Indirect Costs

 ----------------------------------------------------------------------

 Volunteer travel reimbursement       Entertainment costs

 costs to and from the site location

 ----------------------------------------------------------------------

 Publicity and training directly      Costs for installation of a

 related to the TCE program           "toll-free," "800" number

 ----------------------------------------------------------------------

 Travel Costs incurred for attending  Any costs for hotel

 meetings or an orientation with IRS  accommodations over the Federal

 Territory Office                     government per diem rate for a

                                      particular location or when a

                                      grant recipient conducts the

                                      meeting(s)

 ----------------------------------------------------------------------

 Cost of interpreter services for     Costs associated for items or

 assisting hearing impaired taxpayer  services that fall outside of the

 (if applicable)                      grant cycle (before October 1st)

 ----------------------------------------------------------------------

 Items to recognize volunteers for    Postage to mail tax returns to

 their contributions to the TCE       IRS offices or state offices

 Program that do not exceed $10.00

 per volunteer. Recognition items

 should be reported on Form 8653 and

 Form 8654 as an administrative

 expense under "Supplies/Volunteer

 Recognition".

 ----------------------------------------------------------------------

 Computers and printers (with a unit  Costs of goods or services for

 cost not to exceed $1,000) can be    personal use by the program

 purchased to support e-file using    employees

 grant funds. Costs associated with

 computer repair of equipment used

 for tax preparation services are

 also allowable. These expenses must

 remain within your total grant

 amount and should be noted on line

 17 of Form 8653 and line 21 of

 Form 8654 (see

http://www.irs.gov

 to

 access form).

 ----------------------------------------------------------------------

 E-file Supplies are allowable        Child care

 expenses. These supplies include

 printer cartridges and toner, cable

 locks, memory, network cards,

 encryption software, and external

 media for backup of data.

 ----------------------------------------------------------------------

 Cost of food and beverages provided  Purchase of food or beverages for

 to volunteers at TCE sites as long   customers or in conjunction with

 as the purchase is necessary,        an event considered to be

 reasonable, allocable and            entertainment or social activity.

 allowable; the purchase is

 incurred solely in support of

 program; and the total expenses for

 food and beverages do not exceed

 $500.

 ----------------------------------------------------------------------

Multi-year grant opportunities are available for organizations that are interested and meet the criteria. Organizations submitting an application can elect, if they are interested, to be considered for a multi-year TCE grant. Consideration is limited to those applicants that meet all eligibility requirements. The TCE Grant is a one year grant covering the period October 1 through September 30; however, some applicants may forego certain aspects of the application process if they have previously been awarded a multi-year award.

Application for Multi-Year Award

Applicants that received a TCE Grant award previously may indicate interest in receiving a multi-year award for up to three years during the application process. All components of the application are required during the request year.

The Form 9661,

will indicate whether the award is a multi-year award. Two sections confirm award:

Applicants that received a multi-year award and the multi-year period section of the most recent cooperative agreement shows either period "1" or "2" may forego certain aspects of the grant application process and follow the guidance outlined below for the abbreviated application process. If the multi-year period section shows period "3," the applicant will need to reapply for multi-year if they continue to be interested following the information shown under the preceding section, "Application for Multi-Year Award."

Abbreviated Application Process for Continuation of Multi-year Award -- The applicant must:

 --------------------------------------------------------------------

Application Components Required for Continuation of

 Multi-Year Award                                            Required

 --------------------------------------------------------------------

 1. Application for Federal Assistance, SF 424, block 2

    showing "Continuation"                                      Yes

 --------------------------------------------------------------------

 2. Confirmation of Non-Profit Eligibility                      No

 --------------------------------------------------------------------

 3. Background Narrative                                        No

 --------------------------------------------------------------------

 4. Program Plan/Budget Plan Narrative*                         No

 --------------------------------------------------------------------

 5. Budget Information - Form 8653, TCE Application Plan        Yes

 --------------------------------------------------------------------

 6. Form 14204, TCE Application Checklist and Contact Sheet     No

 --------------------------------------------------------------------

 7. Civil Right Narrative                                       Yes

 --------------------------------------------------------------------

 8. Disclosure of Lobbying Activities, SF LLL -- This is

    only required if the applicant must disclose lobbying

    activities pursuant to 31 USC 1352.                         No

 --------------------------------------------------------------------

 * If you need to communicate changes from the previous years

 submission, you may utilize narrative format and submit it under the

 title: "Changes to Program Plan/Budget Plan Narrative". Note: All

 multi-year applications must include a current civil rights

 narrative with each application.

 ====================================================================

An applicant that is eligible for multi-year continuation will not be subject to the technical evaluation and will receive notification of award and funding earlier than applicants awarded under the competitive process.

The availability of funds is conditional upon the appropriation of funds by Congress. Funds awarded in a subsequent year may or may not be the same as awarded in the prior year.

Completion and Submission of TCE Grant Application

Where and When to File

Applications must be submitted electronically through grants.gov. Grants.gov provides additional assurance that required entries are not left blank on the standard forms and provides receipt acknowledgement when the application is downloaded by the IRS.

1. Submission

To submit an application, go to http://www.grants.gov to apply through the Federal Grants website and search Tax Counseling for the Elderly. The application period is from May 1 through May 31st. Due to May 31st falling on a weekend this year, the application deadline has been extended until June 1, 2015. Applications must be filed by 11:59 p.m. eastern time on June 1. For assistance or support with grants.gov call 800-518-4726 or email support@grants.gov. 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.

2. Application Assembly

It is very important that the TCE Program application be assembled correctly and that it is submitted complete. Take the time to review the entire application package carefully to ensure all necessary information is provided. Be sure to complete the Form 14204, TCE Application Checklist and Contact Sheet (included in Appendix B) and review the checklist below to ensure you have all information present within your application. An improperly assembled or incomplete application may result in rejection of the application. If items are missing from the application, the Grant Program Office allows two business days for providing the information ONLY if the applicant appears to have made a good faith effort in submitting the application. Requests for additional information is only made once. Applications that are missing numerous documents or content are not considered nor the applicant contacted for the additional documents.

Technical ranking occurs simultaneously with the 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.

Only applications with all required information are reviewed for eligibility. If your application is not complete, you are notified that it is incomplete and will not be considered further.

All documents requiring a signature must contain either an electronic signature or scanned copy of the original signature.

3. Withdrawals

An application may be withdrawn at any time during the application process or prior to the time the grant money is awarded. If an accepted grant recipient finds it necessary to withdraw from the TCE Program, the grant recipient organization must return any unexpended monies received to the IRS in 15 days and submit a letter of withdrawal from the program. All withdrawals must be made in writing.

4. Availability to the Public

Grant applications may be released in response to Freedom of Information Act (FOIA) requests. Please do not include any taxpayer information in the grant application.

Background Narrative

This section is designed to solicit information concerning your qualifications. Please provide specific responses to the requirements listed below. Keep your comments concise and relevant. Remember to double-space and begin each response by annotating the letter that corresponds to the appropriate requirement.

The Proposed Program Plan is designed to solicit information concerning your proposed tax assistance program, and the methods and procedures you plan to use in implementing the program. Be sure to type (double-spaced), and number your responses to correspond with appropriate requirement.

You must also complete Form 8653 (Application Plan) and submit it along with your response to the statements below. See Appendix B for sample Form 8653 and blank copy for your use. The language used in your proposed program plan should not simply describe what has been done in the past or describe existing programs. Instead, you should indicate what type of assistance you plan to provide if a grant is awarded to your organization.

Question 10 (within program plan) and Question 16 (within budget plan) should ONLY be completed by those applying for the multi-year grant. You must meet the criteria to apply. See Multi-Year Grant section for more information.

Program Plan

Through the selection and award decision-making process, the IRS will seek to implement Congressional intent to enter into cooperative agreements with private or public non-profit 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. To qualify, an applicant must be exempt under Section 501 of the Internal Revenue Code or be a federally recognized Indian tribal government. Federal, state, or local governmental agencies or organizations are not eligible.

All applications will undergo a preliminary eligibility screening. Applications that do not meet all eligibility screening criteria will be eliminated from the award process. Applications that pass the eligibility screening will then be evaluated based on their technical merit, the appropriateness of funds sought for quantity and quality of services being offered and the reasonableness of administrative costs.

Evaluation Process

Applications that pass the eligibility screening process will undergo a two-tiered evaluation process. Applications will be subject to both a technical evaluation and a secondary evaluation by the TCE Grant Program Office. The IRS retains discretionary authority to award grant funds based on program plans to achieve the goals of the TCE Program.

1. Evaluation Criteria

During the technical evaluation, each application will be awarded points in each of the evaluative criteria areas listed below based on the information contained in the application's background narrative and/or proposed program/ budget plan. The criteria below reflect the maximum number of points that may be assigned in that category. In assigning numerical points, the IRS will evaluate the background narrative and program plan based on how it will assist in the accomplishment of the TCE Program objectives as stated in the "TCE Program Overview" section at the beginning of this publication. Organizations can receive a maximum of 100 points.

Concurrently with the technical evaluation, each application will undergo a review by the Grant Program Office. In addition, a thorough evaluation will be conducted on the applicant's background narrative and proposed program/ budget plan. This evaluation will include a general review of the entire application and program/budget plan to ensure that the applicant can meet the TCE Program requirements, and that the technical evaluation did not raise any significant concerns.

3. Guiding Principle

Grant partners are expected to show incremental increases in return preparation each year.

4. Measures of Success

The TCE Grant Program Office will notify applicants of their acceptance or rejection of their grant application, as well as notifying those that did not qualify for the program, by email using the email address provided by your organization on Form 14204, TCE Application Checklist and Contact Sheet. The schedule for notification will be determined based on the Congressional appropriation of funding for the TCE Program, meaning if we are operating under a Continuing Resolution, applicant notification may be delayed pending approval of TCE funds. The TCE Program is categorized as a Discretionary Grant Program, therefore the decisions made by the IRS whether to make or not make an award based on the programmatic or technical content of an application are not subject to appeal. The names, addresses, and telephone numbers of an IRS contact person will be provided to the grant recipients after the Cooperative Agreement is enacted, meaning signed and agreed upon by both the IRS and grant recipient organization.

1. What Happens after I'm Awarded

The IRS will send notification to individual award recipients. Awarded applicants receive a package including the cooperative agreement and other documents for acceptance of the grant. This package is sent to the email address indicated on the Form 14204, TCE Application Checklist and Contact Sheet. The applicant must sign and return the agreement and requested documents. If the actual award amount is different from the requested award amount, the award applicant will need to provide revised documents upon notification of being awarded, e.g., Form 8653, program plan and/or budget plan narrative.

The notification will clearly detail what needs to be revised. Once the documents are signed and returned, you are provided the name, address, telephone number, and email address of the IRS grant officer assigned your file. It may or may not be the individual assigned the application before award. Your organization is assigned a grant officer that will work with the awarded organization throughout the grant cycle. This is your point of contact for any questions or concerns that you may have.

You are asked to provide revised documents, if applicable, and provide additional documents required to establish your account in the Payment Management System (PMS).

For more information on the requirements of the program after the grant is awarded see Publication 4883, Grant Programs Resource Guide, which can be downloaded from our website at: http://www.irs.gov/Individuals/Tax-Counseling-for-the-Elderly. This resource guide was developed and will be maintained to provide guidance to recipients of the TCE and/or VITA Grant Programs. The TCE and VITA grant programs are administered by the Grant Program Office within the Wage and Investment, Stakeholder Partnerships, Education, and Communication (SPEC) organization. This resource guide supplements information provided in Publication 1101, Tax Counseling for the Elderly (TCE) Application Package and Guidelines for Managing a TCE Program, and Publication 4671, Volunteer Income Tax Assistance Grant Program Overview and Instructions. It should be used as a reference tool for all TCE and VITA grant recipients and by prospective applicants when directed to do so as a resource in understanding the requirements of the two grant programs.

3. What Happens if I'm Not Awarded

The IRS will email a letter explaining that your organization was not awarded a grant and provide general information on why it was not selected. Generally more money is requested than is available. We anticipate this will occur each year as need exceeds availability. The TCE Program is categorized as a discretionary grant program, therefore 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.

Timetable

A Cooperative Agreement remains in effect for one fiscal year. Even if a multi-year grant is awarded, a new cooperative agreement would be enacted for Year 2 and 3 of the grant cycle. The Cooperative Agreement expires annually on September 30 unless a the grant recipient organization withdraws from the TCE Program or the IRS terminates the Cooperative Agreement. Cooperative Agreements include:

The requirement of Section 163 of the Revenue Act of 1978 shall be considered to be incorporated into all Cooperative Agreements between the IRS and grant recipient organization. Sixty-five percent of tax return preparation assistance should be 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.

NOTE: A Cooperative Agreement period may change if the grant recipient withdraws from the TCE Program or if the IRS terminates the grant recipient's cooperative agreement. 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.

Freedom of Information Act

As with many IRS programs, the TCE Grant Program is subject to the Freedom of Information Act. Individuals may request copies of your application for their review. The Freedom of Information Act (FOIA) (5 USC 552) provides public access to agency records unless protected from disclosure by certain exemptions or exclusions. Under this provision, all grant applications are made available to the public upon written request after appropriate redactions have been made to ensure confidentiality of information. Requests should be made to the local IRS Disclosure Office.

Appendix A - Federal Grant Certifications

Exhibit 1: Form 424, Application for federal Assistance

By checking "I Agree" in Block 21 on the SF 424, the Applicant certifies to the statements listed below and provides the assurances listed below. Certain of these assurances and certifications may not be applicable to the Applicant. An Applicant may not modify any of the assurances and certifications.

As the duly authorized representative of the Applicant, I certify that the Applicant:

In addition to the assurances and certifications provided by the Applicant pursuant to OMB Standard Form 424B, the Applicant hereby assures and certifies that:

Certification Regarding Lobbying

The Applicant certifies either that it is not a corporation or that it has disclosed in this application all felony convictions of the Applicant or of an officer or agent of the Applicant acting on behalf of the Applicant that occurred under Federal law within the preceding 24 months.

To disclose a covered conviction, use the VITA Grant Workbook or similar document to record information specific to the conviction and submit with your application through Grants.gov as an attachment.

Exhibit 1: Form 14204, Tax Counseling for the Elderly (TCE) Program Application Checksheet and Contact Sheet

Downloadable programs that allows users to read and transmit Portable Document Format files. PDF generator software is available to help you save your documents as PDFs. There are several programs for both PCs and Macs, along with websites that can perform the conversion for you.

Please note that when naming your file, please do not use special characters or spaces in the file names. Such files are unrecognizable as PDFs to some systems. The list below contains some of the PDF generators available, many of which are free or very inexpensive. The IRS does not endorse any particular software. Consult the vendor websites for more information. The websites below are listed alphabetically.

Adobe

http://www.adobe.com/products/acrobatstandard.html Print driver that will work with any application. (For PC or Mac)

Create Adobe PDF Online

https://createpdf.adobe.com/index.pl/ Web-based converter. Vendor emails PDF back to you. (For PC or Mac)

CutePDF

http://www.cutepdf.com Print driver that will work with any application. (For PC)

Win2PDF

http://www.win2pdf.com/ Print driver that will work with any application. (For PC)

Zeon Corporation

http://www.pdfwizard.com/ Print driver that will work with any application. (For PC)

Exhibit 5: Using Grants.gov - Application Submission and Receipt Procedures

This section provides the application submission and receipt instructions for IRS program applications. Please read the following instructions carefully and completely.

Interested applicants may download the application package from Grants.gov beginning May 1 regardless of whether Grants.gov registration is complete; however, the application may not be submitted until Grants.gov registration is complete. On the Grants.gov website, locate "Apply for Grants." Follow the instructions to download the application using the Catalog of Federal Domestic Assistance (CFDA) Number 21.006 or Funding Opportunity Number (Funding Opportunity #) TCE-2016.

TIP: Application not yet available for download? Get a jump start on completing the information by using the forms and instructions found in the Publication 4671. To finalize, transfer the information to the application once downloaded.

Applicants should read through the registration process carefully. The site also contains registration checklists to help you walk through the process. IRS recommends that you download the checklists and prepare the information requested before beginning the registration process. Reviewing and assembling required information before beginning the registration process will alleviate last minute searches for required information and save time.

DUNS Requirement. All applicants applying for funding, including renewal funding, must have a Dun and Bradstreet Universal Data Numbering System (DUNS) number. The DUNS number must be included in the data entry field labeled "Organizational DUNS" on the SF-424 form. Instructions for obtaining a DUNS number can be found at the following website: http://www.grants.gov//web/grants/applicants/organization-registration/step-1-obtain-duns-number.html.

System for Award Management. In addition to having a DUNS number, applicants applying electronically through Grants.gov must register with the federal System for Award Management (SAM). Step-by-step instructions for registering with SAM can be found here: http://www.grants.gov/web/grants/applicants/organization-registration/step-2-register-with-sam.html. All applicants must register with SAM in order to apply online. Failure to register with the SAM will result in your application being rejected by Grants.gov during the submissions process.

Username and Password. The next step in the registration process is creating a username and password with Grants.gov to become an Authorized Organizational Representative (AOR). AORs will need to know the DUNS number of the organization for which they will be submitting applications to complete this process. To read more detailed instructions for creating a profile on Grants.gov visit: http://www.grants.gov/web/grants/applicants/organization-registration/step-3-username-password.html.

AOR Authorization. After creating a profile on Grants.gov, the E-Biz Point of Contact (E-Biz POC) a representative from your organization who is the contact listed for SAM will receive an email to grant the AOR permission to submit applications on behalf of their organization. The E-Biz POC will then log in to Grants.gov and approves an applicant as the AOR, thereby giving him or her permission to submit applications. To learn more about AOR Authorization visit: http://www.grants.gov/web/grants/applicants/organization-registration/step-4-aor-authorization.html. To track an AOR status visit: http://www.grants.gov/web/grants/applicants/organization-registration/step-5-track-aor-status.html.

Applicants are, therefore, encouraged to register early. The registration process can take up to four weeks to be completed. Therefore, registration should be done in sufficient time to ensure it does not impact your ability to meet required submission deadlines. You will be able to submit your application online anytime after you have been approved as an AOR.

Electronic Signature. Applications submitted through Grants.gov constitute a submission as electronically signed applications. The registration and account creation with Grants.gov with E-Biz POC approval, establishes an Authorized Organization Representative (AOR). When you submit the application through Grants.gov, the name of your AOR on file will be inserted into the signature line of the application. Applicants must register the individual who is able to make legally binding commitments for the applicant organization as the Authorized Organization Representative (AOR); this step is often missed and it is crucial for valid submissions.

Instructions on how to submit an electronic application to IRS via Grants.gov/Apply:

Grants.gov has a full set of instructions on how to apply for opportunities on its website at http://www.grants.gov/web/grants/applicants/grant-application-process.html. The following provides simple guidance on what you will find on the Grants.gov/Apply site. Applicants are encouraged to read through the page entitled, "Complete Application Package" before getting started.

Grants.gov allows applicants to download the application package, instructions and forms that are incorporated in the instructions, and work offline. In addition to forms that are part of the application instructions, there will be a series of electronic forms that are provided utilizing Adobe Reader.

Mandatory Fields in Adobe Forms. In the Adobe Reader forms you will note fields that will appear with a background color on the data fields to be completed. These fields are mandatory fields and they must be completed to successfully submit your application.

Completion of SF-424 Fields First. The Adobe Reader forms are designed to fill in common required fields such as the applicant name and address, DUNS number, etc., on all Adobe Reader forms. To trigger this feature, an applicant must complete the SF-424 information first. Once it is completed the information will transfer to the other forms.

Customer Support. The Grants.gov website provides customer support via toll-free 1-(800)-518-GRANTS or through email at support@grants.gov. For grant opportunity related questions, contact the Grant Program Office at tce.grant.office@irs.gov. If you are experiencing difficulties with your submission it is best to call the Contact Center and get a case number. The case number will assist the IRS with tracking your issue and provide background information on the issue.

Timely Receipt Requirements and Proof of Timely Submission.

Applicants using dial-up connections should be aware that transmission should take some time before Grants.gov receives it. Grants.gov will provide either an error or a successfully received transmission message. The Grants.gov Contact Center reports that some applicants abort the transmission because they think that nothing is occurring during the transmission process. Please be patient and give the system time to process the application. Uploading and transmitting many files particularly electronic forms with associated XML schemas will take some time to be processed.

Appendix C - Glossary/Definitions

Administrative Expense -- Costs incurred by grant recipient for salaries/benefits paid for administrative or technical support, supplies, rent/utilities/custodial services, audit of TCE funds, travel by the organization's administrator(s) (paid staff), publicity, sponsor-developed program materials, cost of statistical roll-up report, telephone installation for a "telephone answering site," and other administrative items (e.g., printing, postage, insurance, etc.). Administrative expenses include any amounts paid to volunteers as reimbursement for printing, copying, telephone services, etc. Such payments will not be treated as reimbursement expenses.

Application Package -- A group of specific forms and documents used to apply for a grant. Assistance Site -- Volunteer tax assistance locations where elderly individuals may receive free tax assistance.

Closeout -- The process by which a Federal sponsoring agency determines that all applicable administrative actions and all required work of the Cooperative Agreement have been completed by the grant recipient organization and the Federal-awarding agency.

Continuing Resolution -- A continuing resolution are joint resolutions that provide continuing appropriations for a fiscal year. CR's are enacted when Congress has not passed new appropriation bills and a program's appropriations are about to or have expired, or when the President has vetoed congressionally passed appropriation bills.

Controlled Substance -- As defined in schedules I through V of section 202 of the Controlled Substances Act (21 USC 812) and as further defined by regulation at 21 CFR 1300.11 through 1300.15.

Conviction -- A finding of guilt (including a pleading of nolo contendere) or imposition of a sentence, or both, by any judicial body charged with the responsibility to determine violations of the Federal or State criminal drug statute.

Cooperative Agreement -- An award of financial assistance that is used to enter into the same kind of relationship as a grant; and is distinguished from a grant in that it provides for substantial involvement between the federal agency and the sponsoring organization in carrying out the activity contemplated by the award.

Counseling -- Providing advice, guidance and assistance regarding questions relating to individual Federal income tax returns, but does not include such things as estate planning or representing taxpayers before the IRS or in judicial proceeding. For purposes of this program, it also includes the preparation of individual Federal income tax returns.

Criminal Drug Statute -- A criminal statute involving the manufacture, distribution, dispensation, use, or possession of any controlled substance.

Debarment -- An action taken by the debarring official in accordance with agency regulations implementing Executive Order 12549 to exclude a person from participating in covered transactions. A person so excluded is "Debarred."

Debarring Official -- The agency head or an official designated by the agency head.

Disallowed Costs -- Charges to an award that the awarding agency determines to be unallowable, in accordance with the applicable federal cost principles or other terms and conditions contained in the award.

Discretionary Grant -- A grant (or cooperative agreement) for which the federal awarding agency generally may select the recipient from among all eligible recipients, may decide to make or not make an award based on the programmatic, technical, or scientific content of an application, and can decide the amount of funding to be awarded. The TCE Program is categorized as a discretionary grant program.

Drug-Free Workplace -- A site for the performance of work done in connection with a specific grant at which employees of the sponsoring organization are prohibited from engaging in the unlawful manufacture, distribution, dispensation, possession or use of a controlled substance.

DUNS Number -- Dun & Bradstreet Data Universal Numbering System used by all grant applicants when applying for Federal grants or cooperative agreements.

EFIN -- The Electronic Filing Identification Number is an identification number assigned by the Internal Revenue Service to an electronic return originator. Form 8633 must be filed to receive the number. The number is required for all e-file sites not using online filing. The same number will be used as long as the site is in operation.

Elderly Individual -- A person who will be 60 years old by the end of the taxable year as defined by Section 163 of Public Law No. 95-600, 92 Stat. 2810 of the Revenue Act of 1978.

Employee -- One who performs services for hire, salary or wages.

Federal Income Tax Return -- Selected IRS forms required under Chapter 61 of the Internal Revenue Code of 1986 (26 USC) with respect to the tax imposed on an individual under Chapter 1 of such Code.

Grant -- An award of financial assistance, including a Cooperative Agreement, in the form of money or property by a Federal agency directly to an organization.

Grantee -- A person or organization that receives a grant directly from a Federal agency.

Grants.gov -- Source to FIND federal government grants electronically. The U.S. Department of Health and Human Services manages Grants.gov.

Grant Recipient -- Designates those organizations applying for the TCE grant that were awarded monies to support the TCE program.

HHS -- Department of Health & Human Services is the agency that oversees the Payment Management System used by grantees to draw-down their approved program funding.

IRS -- The Internal Revenue Service.

LITC -- The Low Income Taxpayer Clinic (LITC) grant program is a matching grant program that the IRS administers in which organizations receive a grant for providing representation to low income taxpayers who have a controversy with the IRS.

OMB -- The Office of Management and Budget.

PMS -- Payment Management System -- Internet based system managed by HHS that is used by grantees to drawdown their approved program funding.

Program or TCE Program -- The Tax Counseling for the Elderly Program authorized by Section 163 of the Revenue Act of 1978 (hereinafter referred to as Section 163).

Program Regulations -- The rules governing the program, 26 Code of Federal Regulations sections 601.801 - 601.806.

Quality Control Process -- The procedures and processes in place to measure the quality of your site operations and the accuracy rate of returns prepared.

Quality Reviewer -- A person, other than the individual who assisted in the preparation of the return, who checks a tax return to ensure its accuracy and completeness.

Quality Site Requirements -- Ten practices identified by the IRS to ensure taxpayers visiting volunteer sites receive quality service and accurate returns.

Reimbursement Expense -- Monies paid to volunteers working as recruiters, tax assistors, instructors, coordinators/administrators, and quality reviewers for out-of-pocket expenses for meals, lodging, and transportation costs incurred while performing TCE related volunteer work.

Self Review -- This is the least preferred quality review method and is not endorsed for the TCE Program. It involves the preparer reviewing the returns they prepare before finalizing return preparation activities. It is most normally used at one person sites.

SIDN -- The Site Identification Number is a number assigned to each volunteer site for identification purposes by the IRS. This number must be recorded on all returns in order to obtain credit for return preparation.

Site -- A location established to provide volunteer tax preparation.

Section 163 -- The portion of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, that authorized the Secretary of the Treasury, through the IRS, to enter into agreements with private or public non-profit agencies or organizations, for the purpose of providing training and technical assistance to prepare volunteers to provide tax counseling assistance for elderly individuals, age 60 and over, in the preparation of their federal income tax returns.

Site Coordinator -- Person responsible for program coordination and various administrative duties associated with managing a site.

SPEC -- Stakeholder Partnerships, Education and Communication -- SPEC is the organization within the IRS that manages the TCE Program.

Suspending Official -- The agency head or an official designated by the agency head.

Suspension -- An action taken by the suspending official in accordance with agency regulation implementing Executive Order 12549 to immediately exclude a person from participating in covered transactions for a temporary period, pending completion of an investigation and such legal or debarment proceedings as may ensue. A person so excluded is "Suspended."

Tax Law Instructor -- Refers to the individual who provides instruction to the volunteers in tax law.

Telephone Answering Site -- Location with telephone number(s) that elderly individuals may call to receive free tax counseling.

Territory Office -- An office the IRS SPEC organization has located across the country that the TCE sponsors will work with locally.

VITA -- Volunteer Income Tax Assistance is one of the volunteer return preparation programs operated in conjunction with the IRS. The VITA program uses trained volunteers to prepare basic tax returns and provide free income tax assistance for taxpayers who have low income, including persons with disabilities, non-English speaking persons, elderly taxpayers, and Native Americans.

Volunteer -- Individual under the direction of a grant recipient who agrees to provide their services without pay to achieve the objectives of the program. Volunteers may be reimbursed for out-of-pocket expenses for meals, lodging, and transportation costs incurred while performing TCE related volunteer work.