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2008
Application Packageand Guidelines
for Managing a
TCE Program
2008
Application Packageand Guidelines
for Managing a
TCE Program
IRS VOLUNTEERS
Department o the TreasuryInternal Revenue Service
Publication 1101 (Rev. 6-2007)Catalog Number 46965GIRS
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Dear Prospective TCE Applicant:
The Fiscal Year (FY) 2008 Tax Counseling or the Elderly (TCE) Program was recently
announced in the Federal Register, and the Internal Revenue Service is now accepting
applications. This package contains the current program guidelines, TCE Cooperative
Agreement Form, certifcation documents, and other materials needed to prepare your
grant application.
Completed applications should be sent to the Internal Revenue Service, SPEC
Headquarters, 5000 Ellin Road, SE:W:CAR:SPEC:FO:OA, C4-168 NCFB, Lanham, MD
20706. The costs o preparing and submitting your application are the sole responsibility
o the applicant. In addition, the Internal Revenue Service incurs no liability with respect
to the costs o preparing and submitting your organizations application.
All applications must be received at the address shown above no later than August 1,
2007. All applications will be reviewed and applicants will be notifed o their selection or
non-selection by our ofce.
You should be aware that this solicitation o your application is taking place beore
Congress has passed an appropriation or FY 2008, and cooperative agreements will
only be entered into, subject to unds being appropriated by Congress.
Questions may be directed to Lynn Tyler, TCE Program Analyst at (202) 283-0189 or
by e-mail: [email protected]. You can also contact Lynn at the above reerenced
address. Thank you or your interest in the TCE Program.
Sincerely,
Leslye Baronich
Director, Field Operations
Stakeholder Partnerships, Education
and Communication (SPEC)
Wage and Investment Division
DEPARTMENT OF THE TREASURY
internal revenue service
atlanta, ga 30308
WAGE & INVESTMENT DIVISION
JUN12007
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Chapter ........................................................... Page
Form8158-QualityReviewChecklist............. .............. ....... 5
Form13614-VolunteerReturnPreparationProgram-
CriticalIntakeData............................................................ 53
Form13615-VolunteerAgreement..................................... 55
Form13206-VolunteerAssistanceSummaryReport......... 57
Table o Contents Chapter ...................................................... Page
Introduction ................................................................... ... 2
I. Program Requirements............. ............. .............. .......... 3
Purpose............................................................................ 3
Denitions............. .............. ............. .............. .............. ..... 3
II. Cooperative Agreements............................................... 4
Eligibility............................................................................ 4PaymentstoSponsors............ .............. ............. .............. . 5
Timetable.......................................................................... 5
NoticationoAwardDecisions........................................ 5
III. Administrative Requirements.............. .............. ............ 5
General............. .............. .............. ............. .............. .......... 5
UseoaUniversalIdentierbyGrantApplicants.............. 6
Government-wideDebarmentandSuspension(Non-
procurement)andGovernment-wideRequirements
orDrug-FreeWorkplace(Grants)................................ 6
CivilRightsReportingRequirements............................... 7
CerticationoAssuranceConcerningCivil
RightsCompliance....................................................... 8
AssurancesandCertications......................................... 9
CommonRuleCertications............ .............. , 3, 5, 7
IV. How To Apply................................................................ 8
ApplicationAssembly..................................................... 8
ApplicationSubmission.................................................. 8
MethodoDelivery.......................................................... 8
TimeoDelivery/LateDelivery...................................... 8
Withdrawals.................................................................... 8
AvailabilityToThePublic................................................ 8
CopyoCooperativeAgreement.................................... 9
BackgroundNarrative..................................................... 2
ProposedProgramPlan................................................. 2
Form8653-ApplicationPlan......................................... 25
OMBForm-424ApplicationorFederalAssistance...... 27
V. Ater Acceptance Into The ProgramYour Responsibilities:.................................................. 29
ManagementoFunds................................................... 29
AllowableProgramExpenses........................................ 29
UnallowableProgramExpenses.................................... 29
E-lingoReturns.......................................................... 30
AuditRequirements.............. .............. ............. .............. . 30
LobbyingActivities......................................................... 3
CoordinationotheProgram.......................................... 3
Recruitment/ManagementoVolunteers...................... 3
Misc.DutiesoaProgramManager............................... 3
SelectionandManagementoTaxAssistanceSites...... 34
Publicity.............. ............. .............. .............. ............. ...... 35
QualityControlRequirementsorTaxAssistance.......... 35PrivacyandCondentiality--APublicTrust............ ........ 37
FinancialandManagementReportingRequirements.... 37
FinalProgramReport............. .............. ............. ............. 37
Close-OutProcedures.................................................... 38
StandardFormLLL-Disclosureo
LobbyingActivities..................................................... 39
CerticationRegardingLobbyingForm.......................... 4
Form8654-FinalProgramReport................................ 47
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IntroductionTheTaxCounselingortheElderly(TCE)ProgramoersFREEtaxhelptoindividualswhoareage60orolder.ThiscooperativeagreementisauthorizedbySection163otheRevenueActo1978,PublicLawNo.95-600,92Stat.2810,November6,1978.ThisRevenueActautho-rizestheInternalRevenueService(IRS)toenterintoagreementswithprivateornon-governmentalpublicnon-
protagenciesororganizations,exemptromtaxationunderSection501otheInternalRevenueCode,thatwillprovidetrainingandtechnicalassistancetovolun-teerswhoprovideFREEtaxcounselingandassistancetoelderlyindividualsinthepreparationotheirFederalincometaxreturns.TheregulationsortheTCEprogramarepublishedinTitle26otheCodeoFederalRegula-tions(CFR)assections601.802through601.806.
Grantundsareusedtoreimbursevolunteersorout-o-pocketexpensesincludingtransportation,meals,andotherexpensesincurredbytheminprovidingtaxcounsel-ingassistanceatlocationsconvenienttothetaxpayers.
Eligibleagenciesandorganizationscompeteorac-ceptanceasaTCEsponsorincompliancewiththeFed-eralGrantandCooperativeAgreementActo1977,Pub-licLawNo.95-224,92Stat.3,February3,1978,codiedat31U.S.C.Chapter63.Theymustbenon-prot(501)groupsandexperiencedincoordinatingvolunteerpro-gramspreerablywithsomeexperienceinincometaxpreparation.Asponsorthatisacceptedisresponsibleorallas-
pectsooperatingaTCEprogramincludingpublicity,recruitment,training,siteselection,andmanagementovolunteers.Thenecessityorrenegotiation,suspension,ortermi-
nationoaCooperativeAgreementwillbedeterminedsolelybytheInternalRevenueServiceandwillnotbesubjecttoappeal.TheTCEGrantProgramismanagedbytheStake-
holderPartnerships,EducationandCommunication(SPEC)DivisionotheIRS.
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I. Program RequirementsSubpart 00General
0PurposeThisdocumentoutlinestherequirementsotheIRSTaxCounselingortheElderly(TCE)Programandprovidesinormationonhownon-prot(501)organizationsmayenterintoaCooperativeAgreementwiththeIRS.(NOTE:Pleaseretainthispublicationoruturereerence.)
20DefnitionsTheollowingdenitionsareused:
a. Administrative expense. Costsincurredbyprogramsponsorsorsalaries/benetspaidorclericalsupport,supplies,rent/utilities/custodialservices,auditoTCEunds,travelbytheorganizationsadministrator(s)(paidsta),publicity,sponsor-developedprogrammaterials,
costostatisticalroll-upreport,telephoneinstallationoratelephoneansweringsite,andotheradministrativeitems(e.g.,printing,postage,insurance,etc.).Administrativeexpensesincludeanyamountspaid
tovolunteersasreimbursementorprinting,copying,telephoneservices,etc.Suchpaymentswillnotbetreatedasreimbursement
expenses.SeeSection120(y).
b. Assistance site. Volunteertaxassistancelocationswhereelderlyindividualsmayreceivereetaxassistance.
c. Closeout. TheprocessbywhichaFederalsponsoring
agencydeterminesthatallapplicableadministrativeactionsandallrequiredworkotheCooperativeAgreementhavebeencompletedbytherecipientandtheFederalsponsoringagency.
d. Controlled substance. AsdenedinschedulesIthroughVosection202otheControlledSubstancesAct(21U.S.C.812)andasurtherdenedbyregulationat21CFR1300.11through1300.15.
e. Conviction. Andingoguilt(includingapleadingonolocontendere)orimpositionoasentence,orboth,byanyjudicialbodychargedwiththeresponsibilitytodetermineviolationsotheFederalorStatecriminaldrug
statute.. Counseling. Providingadvice,guidanceandassistanceregardingquestionsrelatingtoindividualFederalincometaxreturns,butdoesnotincludesuchthingsasinvestmentorestateplanningorrepresentingtaxpayersbeoretheIRSorinjudicialproceeding.Forpurposesothisprogram,italsoincludesthepreparationoindividualFederalincometaxreturns.
g. Criminal Drug Statute. Acriminalstatuteinvolvingthemanuacture,distribution,dispensation,use,orpossessionoanycontrolledsubstance.
h. Debarment. AnactiontakenbythedebarringocialinaccordancewithagencyregulationsimplementingExecutiveOrder12549toexcludeapersonromparticipatingincoveredtransactions.ApersonsoexcludedisDebarred.
I. Debarring ofcial. Theagencyheadoranocialdesignatedbytheagencyhead.
j. Drug-Free Workplace. Asiteortheperormanceoworkdoneinconnectionwithaspecicgrantatwhichemployeesothegranteeareprohibitedromengagingintheunlawulmanuacture,distribution,dispensation,possessionoruseoacontrolledsubstance.
k. Elderly individual. Apersonwhowillbe60yearsoldbytheendothetaxableyear.
l. Employee.Onewhoperormsservicesorhire,salaryorwages.
m. Federal Income Tax Return.SelectedIRSorms
requiredunderChapter61otheInternalRevenueCodeo1986(26U.S.C.)withrespecttothetaximposedonanindividualunderChapter1osuchCode.
n. Grant.Anawardonancialassistance,includingaCooperativeAgreement,intheormomoneyorpropertybyaFederalagencydirectlytoagrantee.
o. Grantee. ApersonororganizationthatreceivesagrantdirectlyromaFederalagency.
p. Individual. Aperson.
q. IRS. TheInternalRevenueService.
r. Minority Bank. Abankthatisowned,atleast50
percent,bywomenorminoritygroupmember(s).s. Non-proft organization. AnorganizationwhichmeetsthecriteriaorexemptionromtaxationunderSection501otheInternalRevenueCode(andwhichisnototherwiseprohibitedrombeingasponsorbytheseprogramguidelines).
t. OMB. TheOceoManagementandBudget.
u. Program or TCE Program.TheTaxCounselingortheElderlyProgramauthorizedbySection163otheInternalRevenueActo1978(hereinaterreerredtoasSection163).
v. Program Regulations. Therulesgoverningthe
program,26CodeoFederalRegulationssections601.801-601.806.
w. Quality Review. Thecheckingoataxreturntoensureitsaccuracyandcompletenessbyadesignatedvolunteerotherthantheindividualwhoassistedinthepreparationothereturn.Additionally,itmeanscheckingtheaccuracyoresponsesmadetotelephoneinquiriesatTelephoneAnsweringSites.
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x. Recipient. Publicandprivateinstitutionsohighereducation;publicandprivatehospitals;andotherquasi-publicandprivatenon-protorganizationssuchas(butnotlimitedto)communityactionagencies,researchinstitutes,educationalassociations,andhealthcentersthatarereceivingFederalundsromaFederalagency.
y. Reimbursement Expense.Moniespaidtovolunteersworkingasrecruiters,taxassistors,instructors,
coordinators/administrators,andqualityreviewersorout-o-pocketexpensesormeals,lodging,andtransportationcostsincurredwhileperormingTCErelatedvolunteerwork.
z. Section 63. ThatportionotheRevenueActo1978,PublicLawNo.95-600,92Stat.2810,November6,1978,thatauthorizedtheSecretaryotheTreasury,throughtheIRS,toenterintoagreementswithprivateorpublicnon-protagenciesororganizations,exemptromtaxationunderSection501otheInternalRevenueCode,orthepurposeoprovidingtrainingandtechnicalassistancetopreparevolunteerstoprovidetaxcounselingassistanceorelderlyindividuals,age60
andover,inthepreparationotheirFederalincometaxreturns.
aa. Sponsor or Program Sponsor.Aprivateorpublicnon-protagencyororganization,exemptunderSection501otheInternalRevenueCode,whichhasenteredintoaCooperativeAgreementwiththeIRStoaccomplishtheobjectiveoSection163.
bb. Suspending Ofcial. Theagencyheadoranocialdesignatedbytheagencyhead.
cc. Suspension. AnactiontakenbythesuspendingocialinaccordancewithagencyregulationimplementingExecutiveOrder12549toimmediately
excludeapersonromparticipatingincoveredtransactionsoratemporaryperiod,pendingcompletionoaninvestigationandsuchlegalordebarmentproceedingsasmayensue.ApersonsoexcludedisSuspended.
dd. Telephone Answering Site. Locationwithtelephonenumber(s)thatelderlyindividualsmaycalltoreceivereetaxcounseling.
ee. Volunteers.Individualsunderthedirectionoaprogramsponsorwhoagreetoprovidetheirserviceswithoutpaytoachievetheobjectivesotheprogram.
Volunteersmaybereimbursedorout-o-pocket
expensesormeals,lodging,andtransportationcostsincurredwhileperormingTCErelatedvolunteerwork.
II. Cooperative AgreementsSubpart 200General
20Eligibility and Evaluative Criteriaa.Tobeeligibletoparticipateintheprogramyoumust:
.Beaprivateorpublicnon-protorganizationthatqualiesortaxexemptionunderSection501otheInternalRevenueCodeo1986;
2.Haveexperienceincoordinatingvolunteerprograms;
3. Notbeaederal,state,orlocalgovernmentalagencyororganization;
4.BeincompliancewithallapplicableadministrativeguidanceissuedbyOMBandoundinChapterIIoTitle2otheCodeoFederalRegulations(CFR),includingbutnotlimitedtotheOMBguidanceonnonprocurementdebarmentandsuspensionsandadrug-reeworkplace,ormerlyknownasthethe
commonrule.(SeeSubpart300andSection320).5.Beincompliancewithallapplicablecivilrightsrequirements.Allapplicantsmustanswerthequestionsonpage7inordertobeplacedonprobablecomplianceandtheCivilRightsPostermustbepostedateveryTCEsite.(SeeSection330).
b.Acceptanceintotheprogramwillbebasedontheollowingcriteria:.QualityoProgramsandServicesorage60andover(i.e.,qualicationsoemployees,timedevotedtotheprogram,employee/volunteertraining,publicity,hoursooperation,sitelocation
convenienttotargetelderlytaxpayers60yearsandaboveandensureelderlytaxpayersaregivenpriorityservices).Themaximumnumberopointswillbeawardedtoanorganizationwhoseprogramsocus/serveelderlytaxpayers.(30points);
2.Geographiccoverageandextentocoverageorage60andover(i.e.,thenumberoproposedassistancesites,numberovolunteers,numberoFederalincometaxreturnstobepreparedande-ledorelderlytaxpayers,andotherassistancetobeprovided)(20points);
3.ElectronicFilingservicesorage60andover(i.e.,theproposednumberoFederalincometaxreturnstobepreparedandelectronicallyledorelderlytaxpayers).Returningsponsorsprioryeare-levolumewillbereviewedandthemaximumnumberopointswillbeawardedororganizationsthatexceed50%e-leorseniortaxpayers.(20points);
4.PriorexperienceinFederalTaxReturnCounselingandTaxPreparation(10points);
5.QualityoCooperativeAgreementAdministrationandInternalAccountingProcedures(i.e.,experienceinprovidingvolunteerserviceandservicestotheelderly,organizationalstructure,
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experienceinmanagingederalgrantprograms,reasonablenessoproposedbudget(70%ograntsundsshouldbeusedorreimbursementexpensesand30%shouldbeusedoradministrativeexpenses)andqualicationsotheTCEmanagementsta)(10points);and
6.Pastperormanceoareturningsponsor(10points).
220Payments to Recipients (Sponsors)a.Asarule,granteesareallowedtodrawdownanadvancepayment(halothegrantamount)atertheyhavebeenacceptedintotheprogram.ThegranteewilldrawdowntheadvanceromthePaymentManagementSystem(PMS).However,granteeswhohaveahistoryounsatisactoryperormanceorareotherwisedisqualiedromreceivingadvancepaymentsunderOMBCircularA-110,AttachmentI,maybesubjecttospecialconditionsand/orrestrictions,includingpaymentonareimbursement
basis.b.Atertheinitialadvanceoone-halthegrantamount,sponsorsmustincurprogramexpensesbeoresubmittingarequestorreimbursementthroughPMS.
c.Iexpensesareincurredpriortoapproval,andthegrantislaterdenied,allcostsincurredwillbetheresponsibilityotheapplicant.
d.IanacceptedsponsorndsitnecessarytowithdrawromtheTCEProgram,thesponsorshallreturnimmediatelyanyunexpendedmoniesreceivedbytheIRS.(ReertoChapterIV,Section420(c)).
e.Iagranteeailstocomplywiththetermsand
conditionsothecooperativeagreement,theIRSmayterminatetheagreement.
. ItheFederalGovernmentisoperatingunderaContinuingResolution(CR),undingwillbemadeavailableconsistentwiththespendinglimitsimposedbyCongressontheTCEprogram.ContinuingResolutionsarejointresolutionsthatprovidecontinuingappropriationsorascalyear.CRsareenactedwhenCongresshasnotpassednewappropriationbillsandaprogramsappropriationsareabouttoorhaveexpired,orwhenthePresidenthasvetoedcongressionallypassedappropriationsbills.
NOTE: IyouareacceptedasaTCEsponsorandyourorganizationparticipatedintheprioryearprogram,andtheorganizationhasnottimelysubmittedtherequirednancialormsandnalnarrativeortheprioryearbytherequireddeadlineasstatedinSection595,yourorganizationwillbeineligibletoreceiveanadvancepayment.
230Timetablea.ACooperativeAgreementremainsineectoronescalyear.ItexpiresonSeptember30oeachyearunlessotherwiseagreedto.CooperativeAgreementswillstate:.theunctionsanddutiestobeperormedbytheIRS,andtheunctionsanddutiestobeperormed
bytheprogramsponsor,2.themaximumamountotheawardavailabletotheprogramsponsor,
3.theservicestobeprovidedoreachgeographicalarea,and
4.otherrequirementsasspeciedintheapplication.
b.TherequirementoSection163otheRevenueActo1978shallbeconsideredtobeincorporatedintoallCooperativeAgreementsbetweentheIRSandprogramsponsors.
c.Mosttaxreturnpreparationassistancewillbeprovidedtoelderlytaxpayersduringtheusual
periodorlingFederalincometaxreturns,thatisromJanuary1toApril15eachyear.However,theprogramactivitiesrequiredtoensurethatelderlytaxpayersreceiveecientandqualitytaxassistancecanbeconductedyear-round.
240Notifcation o Award Decisionsa.ApplicantswhoseproposalsareacceptedwillgenerallybenotiedoawarddecisionsbyOctober1storassoonasCongresshasappropriatedTCEunds.TheIRSwilladvisethosewhowerenotselectedordidnotqualiybasedontheirapplicationpackage.
b.Names,addresses,andtelephonenumbersolocalIRSSPECTerritoryManagerswillbeprovidedtoprogramsponsorsatertheCooperativeAgreementsaresigned.
III. Administrative RequirementsSubpart 300Generala.Administrativerequirements,thatarecomprisedoOMBandguidanceandthatapplyingeneraltoallFederalgrantsandagreements,arecodiedinChapterIIoTitle2otheCodeoFederalRegulations.Theserequirementsincludecostprinciplesandauditrequirements,OMBCircularNo.A-110,GrantsandAgreementswithInstitutionsoHigherEducation,HospitalsandOtherNonProtOrganizations,andOMBCircularA-133,AuditoInstitutionsoHigherEducationandOtherNonProtOrganizations.Totheextentthattheyareapplicable,anyandallotheprovisionsoChapterIIoTitle2
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otheCodeoFederalRegulations,andanyuturesupplementsandrevisionsthereto,applytotheTCEProgram;theyareincorporatedintoallCooperativeAgreementsenteredintobetweentheInternalRevenueServiceandprogramsponsors.
b.ProgramsinvolvinguseoFederalundsalsoaregov-ernedbyawidevarietyoFederalstatutes,Federalregulations,ExecutiveOrdersothePresident,and
otherauthorities.Theseinclude,butarenotlimitedto,theollowing:
i. UseoaUniversalIdentierbyGrantApplicants(June27,2003)68FR38402;
ii. CertaincivilrightslawsSeeSection330
iii. Politicalactivityrestrictions(18U.S.C.595,598,600-603);
iv. Preservationrequirements(theNationalHistoricPreservationActo1966,16U.S.C.470etseq.,andtheArcheologicalandHistoricPreservationActo1966,16U.S.C.469a1etseq.);
v. Environmentalrequirements(theCleanAirAct,42U.S.C.7401etseq.,andtheFederalWaterPollutionControlProvisions33U.S.C.1251etseq.);and
vi. Lobbyingrestrictions(18U.S.C.1913,31U.S.C.1352).
vii. Restrictionsontrackinginpersons,procuringocommercialsexactsduringtheperiodotheagreement,oruseoorcedlabor(22U.S.C.2206(g)).
30
Use o a Universal Identifer byGrant Applicantsa. TheOceoManagementandBudget(OMB)issuedanewpolicydirective(FederalRegister68FR38402dated6/27/03)implementingtherequirementorgrantapplicantstoprovideaDunandBradstreet(D&B)DataUniversalNumberingSystem(DUNS)num-berwhenapplyingorFederalgrantsorcooperativeagreementsonoraterOctober1,2003.
b.UseotheDUNSnumbergovernment-widewillprovideameanstoidentiyentitiesreceivingthoseawardsandtheirbusinessrelationships.Theidenti-erwillbeusedortrackingpurposes,andtovalidateaddressandpointocontactinormation.TheDUNSnumberalreadyisinusebytheFederalgovernmentgenerallytoidentiyentitiesreceivingFederalcon-tractsandbysomeagenciesintheirgrantandcoop-erativeagreementprocesses.
c.TheDUNSnumberwillberequiredwhetheranap-plicantissubmittingapaperapplicationorusingthegovernment-wideelectronicportal(Grants.gov).ByusingtheGrants.govportal,entitieswillbeableto
storeinacentralrepositoryorganizationalinormationthatdoesnotchangeromapplicationtoapplication.TheDUNSnumberwillbeoneothosestoredele-ments.
d.OrganizationsmustsupplyaDUNSnumberwhenap-plyingtoparticipateintheTCEProgram.TheDUNSnumbershouldbeprovidedwithinBox5(ApplicantInormation)onForm424,ApplicationorFederalAs-sistance,includedwithinthisapplicationpackage.
e. OrganizationscanreceiveaDUNSnumberatnocostbycallingthededicatedtoll-reeDUNSNumberre-questlineat18667055711.Thenumberisstaedrom8a.m.to6p.m.(localtimeothecallerwhencallingromwithinthecontinentalUnitedStates).Callsplacedtotheabovenumberoutsideothosehourswillreceivearecordedmessagerequestingthecallertocallbackbetweentheoperatinghours.FormoreinormationontheDUNSnumberororthepolicyrelatingtothisrequirement,visit www.whitehouse.gov/omb/grants/duns_num_guide.pdf.
320Government-wide Debarment andSuspension (Non-procurement) andGovernment-wide Requirements orDrug-Free Workplace (Grants)a.Certicationsarerequiredby2C.F.R.Part180,or-merlyknownasthecommonrule.
b.Thismeansthatsponsorsmustcertiythattheirorga-nizationsandprincipals(i)arenotpresentlydebarredorsuspendedromcoveredtransactionsbyanyFed-eralagency;(ii)withinthethree(3)yearsprecedingthisapplication,havenotbeenconvictedo,orhada
civiljudgmentrenderedagainstthemor,raudorthetorcertainotheroenses,andhavenothadoneormoretransactionsterminatedorcauseordeault;and(iii)arenotpresentlycriminallyorcivillychargedwithcertainoenses.
c.Thisalsomeansthatsponsorsmustcertiythattheywillprovidedrug-reeworkplaceassetorthintheCerticationRegardingGovernment-wideRequire-mentsorDrug-reeWorkplace(Grants).
d.Sponsorsmustcomplete,sign,anddatethecertica-tions.Althoughprogramsponsorsthatenterintolowertiercoveredtransactionsmustobtainrequiredcerti-
cationsromlowertierparticipantsundertheTCEgrant(includingacerticationromthepersonprovid-ingederallyrequiredauditservices),suchcertica-tionsneednotbesubmittedtotheTCEProgramAna-lyst,andshouldinsteadberetainedbythesponsor.
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330Civil Rights Reporting RequirementsOverview:ThisinormationisbeingcollectedtoenorceTitleVIotheCivilRightsActo1964,asamended,whichprohib-itsdiscriminationonthebasisorace,color,ornationalorigininanyprogramreceivingFederalunds;TitleIXotheEducationAmendmentso1972,asamended,whichprohibitsdiscriminationonthebasisosexinanyeducationalprogramoractivityreceivingFederalunds;Section504otheRehabilitationActo1973,asamended,whichprohibitsdiscriminationonthebasisodisabilityinanyprogramreceivingFederalunds;andAgeDiscriminationActo1975,asamended,whichpro-hibitsdiscriminationonthebasisoageinanyprogramreceivingFederalunds.ThissectiondescribesthedatacollectionandreportingrequirementsrequiredoTaxCounselingortheElderly(TCE)cooperativeagree-mentapplicantsbyIRStomeetitsresponsibilitiesunderthoselaws.
Civil Rights Reporting Requirements(All o the questions must be answered includingsubmitting the Certifcation o Assurance Concern-
ing Civil Rights Compliance Form.)
ThisinormationisrequiredpursuanttothecivilrightsstatutesandtheregulationsotheDepartmentoJustice,andtheDepartmentotheTreasuryandmustbesubmittedpriortotheapprovaloanyIRSnancialassistanceapplication.RecipientsoTCEcooperativeagreementsshallprovideupdatedinormationascondi-tionswarrant.AllapplicantsarerequiredtosubmittotheIRStheinormationoutlinedbelow.AsaconditionoreligibilityundertheTCEprogram,theapplicantmust
providetherequestedinormationintheircooperativeagreementapplicationpackage.
a. Alistoactivelawsuitsorcomplaintsnamingtheapplicantwhichallegediscriminationonthebasisorace,color,nationalorigin,age,sex,ordisabilitywithrespecttoserviceorbenetsbeingprovided.Thelistshouldinclude:thedatethelawsuitorcomplaintwasled;asummaryotheallegation;andthestatusothelawsuitorcomplaint,includingwhetherthepar-tiestoalawsuithaveenteredintoaconsentdecree.
b. Adescriptionoallpendingapplicationsornancialassistanceandallnancialassistancecurrentlypro-videdbyotherFederalagencies.Forallapplicants
orIRSnancialassistance,thisinormationshouldberelevanttotheorganizationalentityactuallysubmittingtheapplication,notnecessarilythelargeragencyordepartmentowhichtheentityisapart.
c. Asummaryoallcivilrightscompliancereviewactivi-tiesconductedinthelasttwoyears.Thesummaryshallinclude:thepurposeorreasonorthereview;asummaryothendingsandrecommendationsothereview;andareportonthestatusand/ordisposi-tionosuchndingsandrecommendations.ForallapplicantsorIRSassistance,thisinormationshould
berelevanttotheorganizationalentityactuallysubmittingtheapplication,notnecessarilythelargeragencyordepartmentowhichtheentityisapart.
d. AsignedanddatedDepartmentoTreasuryStan-dardCivilRightsAssuranceagreeingthatallotherecordsandotherinormationrequiredhavebeenorwillbecompiled,asappropriate,andmaintainedbytheapplicant,recipient,orsub-recipient.
e. Additionaldatamayberequestedonlytotheextentthatitisreadilyavailableorcanbecompiledwithreasonableeort,andisoundtobenecessarytomakeacivilrightscompliancedetermination.Exam-plesodataandinormationwhich,totheextentnec-essaryandappropriateordeterminingcompliancewithapplicablecivilrightsstatutesandimplementingregulationsmayinclude,butisnotlimitedto:
. Themannerinwhichservicesareorwillbepro-videdbytheprograminquestion,andrelateddatanecessaryordeterminingwhetheranypersonsareorwillbedeniedsuchservicesonthebasisoprohibiteddiscrimination;
2. Thepopulationeligibletobeservedbyrace,color,nationalorigin,age,disabilityorsex;
3. Dataregardingcoveredemployment,includinguseorplanneduseobilingualpubliccontactemployeesservingbeneciariesotheprogramwherenecessarytopermiteectiveparticipationbybeneciariesunabletospeakorunderstandEnglish;
4. Thelocationoexistingorproposedacilitiescon-nectedwiththeprogram,andrelatedinormationadequateordeterminingwhetherthelocationhasorwillhaveeectounnecessarilydenyingaccesstoanypersonsonthebasisoprohibiteddiscrimination;
5. Thepresentorproposedmembership,byrace,color,nationalorigin,sex,age,ordisability,inanyplanningoradvisorybodywhichisanintegralpartotheprogram;and
6. Data,suchasdemographicmaps,theracialcom-positionoaectedneighborhoodsorcensusdata.
Thecivilrightsreportingrequirementinormationshallbeupdated,asappropriate,bytheapplicantwitheachapplicationornancialassistance.Eachapplica-tionornancialassistanceshallbereviewedoritscivilrightsreportingrequirementsbyanexternalcivilrightsunitstamember.Uponcompletion,thereviewershall
orwardaletterocompliancetotheapplicantindicatingthecivilrightsdetermination.Financialassistanceshallnotbeawardedtotheapplicantuntilthecivilrightsre-viewerhasissuedandingocomplianceorconditionalcompliance.TheDOJregulationstatesthatallFederalagencystadeterminationsoTitleVIcomplianceshallbemadeby,orbesubjecttoreviewbytheagencyscivilrightsoce.
Iyouneedadditionalinormationorhaveanyquestions,pleasecontactWilliamH.Williams,Director,IRSExternalCivilRightsUnit,at(202)927-2743.
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Certifcation o AssuranceConcerning Civil Rights Compliance
TheApplicantprovidesthisassuranceinconsiderationoandorthepurposeoobtainingFederal
grants,loans,contracts,property,discountsorotherFederalnancialassistanceromtheInternal
RevenueService.TheApplicantagrees:
. Toconductitsactivitiessothatnopersonisexcludedromparticipationin,isdeniedtheben-etsoorissubjecttodiscriminationonthebasisorace,color,nationalorigin,sex,ageordis-
abilityinthedistributionoservicesand/orbenetsprovidedunderthisnancialassistanceor
grantprogram.
2. Tocompile,maintainandsubmitinormation,asrequired,totheInternalRevenueServicecon-
cerningitscompliancewithTitleVIotheCivilRightsActo1964(Pub.L.88-352),asamended,
Section504otheRehabilitationActo1973(Pub.L.93-112),asamended,TitleIXothe
EducationalAmendmentso1972(Pub.L.92-318),asamended,andtheAgeDiscrimination
Acto1975(Pub.L.94-135),asamended,inaccordancewiththoselawsandtheimplementing
regulations.
3. ToprovidetotheaddressshownontheCivilRightsRequirementsstatement,acopyoany
ndingissuedbyaFederalorStatecourtorbyaFederalorStateadministrativeagencythat
theApplicanthasdiscriminatedonthebasisorace,color,nationalorigin,sex,ageordisability.
4. Toinormthepublicthatpersonswhobelievetheyhavebeendiscriminatedagainstonthebasis
orace,color,nationalorigin,sex,ageordisability,inthedistributionoservicesandbenetsre-
sultingromthisnancialassistanceorgrantprogrammayleacomplaintwiththeDepartment
otheTreasuryattheollowingaddress:
Director,OceoEqualOpportunityProgram
DepartmentotheTreasury
1750PennsylvaniaAvenue,NWRoom8139
Washington,DC20220
TheApplicantagreesthatcompliancewiththisassuranceconstitutesaconditionorcontinued
receiptoFederalnancialassistanceandisbindingontheApplicant,itssuccessors,transerees
andassignees.
Thepersonwhosesignatureappearsbelowisauthorizedtosignthisassuranceandcommitthe
Applicanttotheaboveprovisions.
Name and Title o Authorized Ofcial
Signature o Authorized Ofcial
Date
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ASSURANCES AND CERTIFICATIONS
THE APPLICANT ASSURES AND CERTIFIES WITH RESPECT TO THISCOOPERATIVE AGREEMENT ENTERED INTO THAT:
A. Non-Proft Status
Theapplicantisapublicorprivate(501)non-protorganization.YoumusthaveadeterminationletterissuedbytheInternalRevenueServicerecognizingyourorganizationas taxexemptunderSection501otheInternalRevenueCodeo1986.
Note:Federal,stateandlocalgovernmentagenciesandorganizationsarenoteligibletobecomeprogramsponsors.
B. Discrimination
Nopersonsshallbeexcludedromparticipationintheapplicantsoperations,bedeniedthebenetsotheprogramorbeotherwisesubjectedtodiscriminationbytheapplicantonthebasisorace,color,nationalorigin,age,sex,ordisabilityinanyprogramoractivityreceiving
Federalnancialassistance.Anymeasuresnecessarytoeectuatethiscerticationwillimmediatelybetaken.ThiscerticationappliestoallactivitiesthatreceiveFederalnancialassistance.Note:theprohibitionoagediscriminationisnotviolatedwhenparticipationinaprogramisdescribedinage-relatedterms(e.g.,restrictionsinprovidingchildcareorotherservicesorchildren,oeringtaxcounselingexclusivelyortheelderly).
C. Disclosure
Theapplicantwilltakeallreasonablestepsnecessarytoensurethatinormationprovidedbytaxpayersremainscondential,includinginstructingvolunteersthatsuchinormationisstrictlycondentialandmustnotbediscussedwithanyoneandthattheprovisionsrelating
todisclosureotax inormationoSection1905oTitle18,UnitedStatesCode,apply tovolunteersasitheywereemployeesotheUnitedStates.
Theapplicantalsocertifesthattheinormationinthisapplicationiscorrecttothebestoitsknowledgeandbelieandthattheflingothisapplicationhasbeendulyauthorized.
LegalNameoApplicant
ApplicantsAddress
SignatureoResponsibleOcial
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IV. How to ApplySubpart 400General
40a. Application Assembly.Pleasebesuretoassembleyourapplicationcorrectly.Applicationsthatarenotassembledintheollowingordermaybereturned
toyou,andmayalsoresultindelaysorthenon-acceptanceoyourapplication..CooperativeAgreementCoverSheet:signed(originalsignatureonly)anddatedbyanauthorizedrepresentativeotheorganization.(page9)
2.BackgroundNarrative:preparedaccordingtotheinstructionsonpage2.
3.AcopyothedeterminationletterissuedbytheInternalRevenueServicerecognizingyourorganizationasnon-protunderSection501otheInternalRevenueCodeo1986.
4.YourmostrecentForm990(ReturnoOrganizationExemptFromIncomeTax).IRSwillperormacompliancechecktoensureyourorganization
iscompliantinlingForm990timely.IyouarenotrequiredtoleForm990,pleasesubmitastatementonyourletterheadexplainingwhyyouarenotrequiredtole.
5.ProposedProgramPlan:preparedaccordingtotheinstructionsonpage2.
6.Form8653-TaxCounselingortheElderlyApplicationPlan.(page25)
NOTE:PleaseseesampleoForm8653orcompletingyourproposal.(page23)
7.OMBStandardForm424(page27):Completedaccordingtotheinstructionsprovidedwiththeormandsignedbyanauthorizedrepresentativeotheorganization.(FederalDomesticCatalogNumber,Block#10,is21.006.)
8.AssurancesandCerticationssignedbyanauthorizedrepresentativeotheorganizationareasollows:
CerticationoAssuranceConcerningCivilRightsCompliance,(page8)
AssurancesandCertications,(page9)
CerticationRegardingDebarment,Suspension,andOtherResponsibilityMattersPrimaryCoveredTransactions,(page)
CerticationRegardingDebarment,Suspension,IneligibilityandVoluntaryExclusion,LowerTierCoveredTransactions,
(page3) CerticationRegardingGovernment-WideRequirementsorDrug-FreeWorkplace(Grants)(TwoForms),(pages5and7)
DisclosureoLobbyingActivities,(reertoSection530orinstructions)(page39)
CerticationsRegardingLobbying,(reertoSection530orinstructions)(page4)
b. Application Submission.Pleasetypeanddoublespaceallapplicationdocuments.
2.Submit3completecopiesotheapplicationassembledasdescribedabove.Submitoneoriginalandtwocopies.
3.Remember: all documents and copies musthave original signatures in blue ink.
4.Placeabindercliponeachcopyseparatelyintheupperlet-handcorner.
5.Bytheendothegrantapplicationperiod,yourapplicationpackageshouldhavealltherequired
documentationoracompleteTCEapplication.YourapplicationwillnotbeconsideredinthegrantawardprocessiyoudonothavealltherequireddocumentationinchronologicalorderasstatedinSection410(ApplicationAssembly)bytheendothegrantapplicationperiod.
420a. Method o Delivery
. Mail Delivery.Iarecordodeliveryisdesired,pleaseusecertiedmail,withareturnreceiptrequested.Theapplicationshouldbesecurelywrappedandaddressedasollows:InternalRevenueServiceSE:W:CAR:SPEC:FO:OANewCarrolltonFederalBuilding5000EllinRoadC4-168NCFBLanham,MD20706
2. Hand Delivery. Iyoupreer,applicationsmaybedelivereddirectlytotheaddresslistedabove,betweenthehourso8:00a.m.and4:00p.m.,EST,MondaythroughFriday,exceptorFederalholidays.Hand-deliveredapplicationscannotbeacceptedatanyothertimeorbyanyotheroce.
b. Time o Delivery and Late Deliveries.. Deadline. Thedeadlineorreceiptocompleted
applicationsbytheIRSis60daysatertheannouncementotheapplicationsavailabilityispublishedintheFederalRegisterorbythedateasstatedinthelettertoprospectivesponsorsintheTCEApplicationPackage.
2. Late Deliveries. Anyapplicationreceivedlatewillnotbeconsideredunless:
itwassentbyregisteredorcertiedmailnotlaterthanthethcalendardaypriortothedatespeciedorthereceiptoapplication.
theIRSdeterminesilatereceiptwasduesolelytomishandlingbytheIRSaterreceiptat5000EllinRoad,SE:W:CAR:SPEC:FO:OA,C4-168NCFB,Lanham,MD20706.
c. Withdrawals. Anapplicationmaybewithdrawnatanytimeduringtheapplicationprocessorpriortothetimethegrantmoneyisawarded.Ian acceptedsponsorndsitnecessarytowithdrawromtheTCEProgram,thesponsorshallreturnimmediatelyanyunexpendedmoniesreceivedbytheIRS.ALLWITHDRAWALSMUSTBEMADEINWRITING.
d. Availability to the Public.AllproposalswillbemadeavailabletothepublicuponwrittenrequestunderprovisionsotheFreedomoInormationAct.
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Form 9661(June 2007)
Department of the Treasury Internal Revenue Service
COOPERATIVE AGREEMENT
IRS Volunteer Income Tax Preparation and Outreach Programs Privacy Act NoticePrivacy Act Notice The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must alsotell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are askingfor this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may befurnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondenceand recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.
This Cooperative Agreement is entered into by the Internal Revenue Service, Department of the Treasury, United States of America,hereinafter referred to as IRS, and
Name of Applicant
hereinafter referred to as sponsor/agreement. This agreement is conditioned upon the appropriation of funds by Congress for the Tax
Counseling for the Elderly Program (TCE).
The sponsor agrees to operate a Tax Counseling for the Elderly Program in conformity with the following:
1. Proposed Program Plan;
2. Program Requirements (Chapter IV of the Application Package);
3. Standard Form 424;
4. Assurances and Certifications;
5. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978;
6. The regulations published in the Federal Register at (44 F.R. 72113, December 13, 1979) adding a new subchapter H to the
Internal Revenue Service's Statement of Procedural Rules (26 C.F.R. Part 601);
7. Office of Management and Budget Circular No. A-110 (64 F.R. 54926, September 30, 1999) and subsequent amendments,
revisions, and replacement documents, and OMB proposed Circular No. A-133;
8. All additional applicable statutory requirements, and all additional applicable requirements in Office of Management and Budget
Circulars, Department of the Treasury Circulars and Federal Management Circulars;
9. The common rule on nonprocurement debarment and suspension, adopted by the Department of the Treasury (31 C.F.R. Part 19);
10. The common rule on government-wide requirements for Drug-Free Workplace (Grants), as published in the Federal
Register (54 F.R. 4946, January 31, 1989) and adopted by the Department of the Treasury (31 C.F.R. Part 19, Sections 19,600
et seq.).
Cooperative Agreement Period: The Cooperative Agreement covers the period from October 1, 2007, to September 30, 2008,
pending approval of the above named sponsor's proposal.
NOTE: If expenses are incurred prior to approval, and the grant is later denied, all costs incurred will be the responsibility of the
Sponsor.
Maximum Amount of Funds Available from Internal Revenue Service for Expense Reimbursement:
The Maximum amount of funds available from the Internal Revenue Service under the Cooperative Agreement is .
The availability of funds is conditional upon the appropriation of funds by Congress. This amount may be increased in writing only by
the Internal Revenue Service, SPEC, 5000 Ellin Road, SE:W:CAR:SPEC:FO:OA, C4-168 NCFB, Lanham, MD 20706. No additional
expense reimbursements or other payments shall be made by the Internal Revenue Service unless the maximum amount of funds set
forth above has been increased in writing by the Director, Field Operations, Stakeholder Partnerships, Education and Communication,
Wage and Investment Division.
Approved by an Authorized Representative of the
Program Sponsor by:
Name (Please Print)
Title (Please Print)
Signature Date
Approved for the Internal Revenue Service by:
Leslye Baronich
Name (Please Print)
Director, Field OperationsStakeholder Partnerships, Education and Communication
Title (Please Print)
Signature Date
Catalog Number 20829N Form 9661 (Rev. 6-2007)
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To be Completed When Applying or Entry into the Program
430Background Narrativea.Thissectionisdesignedtosolicitinormationconcerningyourqualications.
b. Pleaseprovidespecicresponsestotherequirements
listedbelow.Keepyourcommentsconciseandrelevant.Remembertodouble-spaceandnumberyouranswerstocorrespondwiththeappropriaterequirement..Describeyourexperienceincoordinatingvolunteerprograms.Includetypeanddurationoservice,targetgroups,andgeographicareascovered.
2.Describeyourexperienceindeliveringservicestotheelderly.Includetypeoservicesprovided,numberoelderlyreached,andgeographicareacovered.
3.Describeyourabilitytoproperlyutilizeandaccountorprogramunds.IncludeexamplesoexperienceinmanagingFederalgrants,iany,andadescriptionotheorganizationsexistingaccountingsystemandaccountingsupportsta.Includecopiesorelevantinternalprocedures,andotherpertinentinormation.
4.Providebackgroundinormationonthequalityoyourmanagementsta.Listthetitlesandstatetheresponsibilitiesandqualifcationsothetopfvemembersoyourproessionalstawho
willbeinvolvedwiththeTCEProgram.5.Describethenatureoyourorganization.Includeaullexplanationoyouragencysaliationwith
otherorganizationssuchasschools,governmentalbodies,orotherprivatecharitableorganizations,isuchaliationsexist.
6.DescribeyourorganizationspastFederaltaxreturnpreparationexperience.
440Proposed Program Plana.Thissectionisdesignedtosolicitinormationconcerningyourproposedtaxassistanceprogram,andthemethodsandproceduresyouplantouseinimplementingtheprogram.CompleteForm8653(ApplicationPlan)andsubmititalongwithyour
responsetothestatementsbelow.Besuretotype(double-spaced),andnumberyourresponsestocorrespondwithappropriaterequirement.
Narrative
b.Thelanguageusedinyourproposedprogramplanshouldnotsimplydescribewhathasbeendoneinthepastordescribeexistingprograms.Instead,youshouldindicatewhattypeoassistanceyouplantoprovideiagrantisawardedtoyourorganization.. Briefydescribeyouroverallplanstoimplement
thisprogramandthestepsthatwillbetakentoensurecompliancewithitsrulesandadministrativeguidelines.Thisshouldincludeyourstepstoensureyoursitesareconvenientlylocatedtoelderlytaxpayers.
2. Describethemethodsandresourcesthatwillbe
usedtorecruitvolunteerassistors,instructors,andcoordinators/administrators.
3. Describeplanstoprovidetrainingorthevolunteers.IRSwillprovidetrainthetrainertraining,butitistheresponsibilityotheprogramsponsortotraintheirownvolunteers(reertoSection550(h)orrequirementsorvolunteerinstructors).
4. Estimatetheamountneededorreimbursementtovolunteers.Describeyourplansorreimbursementtovolunteers,describethemethodyouwillusetoreimbursevolunteers,andstatehowrequentlyreimbursementswillbemade.Forexample,statewhethervolunteerswillbereimbursedortheactualexpensestheyincurorwhetherstipendswillbeprovided.Iyouareplanningtoprovidestipendstoyourvolunteers,indicatetheamountothestipend.Stipendsmustbedesignedtorelievethevolunteeroexpensedocumentationandshouldbeestimatedbasedonexpectedout-o-pocketexpenses.Stipendsmaynotbebasedonthetimethevolunteerisexpectedtobeengagedinvolunteerservice.
Describetheormsandvouchersyouplanto usetorecordvolunteerandotherexpenses;
Describeyouraccountingprocedures;and Describeyourplansorauditsandcontrols.5.Describeplansorprogramandsitepublicity.6.Describeplannedactionstoensurethatthevolunteersprovidequalityservicetoelderlytaxpayers.Youmustdescribeplannedon-sitequalityreviewproceduresandperiodicmeetingsyouwillholdtodrawtheattentionovolunteerstoproblemareas.(PleasereertoSections550and580othishandbook.)
7.Describeyourproposedplanandassociatedactivitiestoprovideelectroniclingservicestoelderlytaxpayers.Includethetypeoexpenses
thatareanticipated,theestimatedamounts,andhowmanyreturnsyouanticipateone-ling.ThetotalestimatedcostoelectroniclingshouldbestatedonLine17oForm8653.Theseexpensesarenotconsideredadministrativeexpensesandtheyshouldnotexceedthetotalgrantamount.(ReertoSection520ormoredetailedinormation.)
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8.Indicatethestepsthatwillbetakentoensuretaxpayerprivacyandtomaintainthecondentialityotaxreturns.(PleasereertoSection550othishandbook.)
9.Itemizeandexplainyouranticipatedprogramcostsoralladministrativeexpenses,includingestimatedcostsorthevolunteerrecognitionitems(seeSection510(g)(9).Thesecostscannotbe
morethan30%otheestimatedprogramcostorline15otheForm8653,TaxCounselingortheElderlyProgramApplicationPlan.Administrativecostsshouldnotincludethecostothetriptotheorientationmeeting.(Seenumber13belowandalsoSection510(g)and(h)othishandbook.)
0.Identiythegeographicdistributionoassistancesitesandtelephoneansweringsites.Iplansincludeprovidingassistanceinmorethanonestate,listtheanticipatednumberositesoreachstate.IncludeinthisdescriptionhowmanysiteswillbeoperatedonetimeonlyduringtheperiodJanuary1thoughApril15,andhowmanysites
willbeoperatedonaregularbasis.DescribethevalidationandmonitoringprocessthatwillbeutilizedtoensurethataccuratesiteinormationisrefectedintheinormationthatisprovidedinitiallyandthroughupdatestotheIRS.
.Explaininternalprocedurestobeusedtomonitorandevaluateprogramactivitiestoensurethattheprogramisbeingadministeredinaccordancewiththeguidelines.
2.Iapplicable,describethetypeoassistancetobegivenbytelephoneandyourplanstomonitoritsquality.
3.Theorientationmeetingisnormallyheldin
December.Alocationwillbedetermined.Provideanestimateotravelexpenses(includingmeals,lodging,taxiares,etc.)totheorientationmeeting.Costotravelbycommercialtransportationmustbeeconomyare,anddiscountrates(excursionand/orsuper-saverares)shouldbeusedwhenapplicable.Mealsandlodgingwillbelimitedtotheapplicablegovernmentperdiemrateineectatthattime.Sincethelocationhasnotbeendetermined,include$200perdayormealsandlodgingand$700.00orroundtripairare.
TheorientationmeetingmaybeheldattheSPECTerritoryOceorbyaconerencecallwiththe
SPECTerritoryManager.IthemeetingisheldbytheSPECTerritoryOce,undsmaybeusedtotraveltothemeeting.
Note:Thetotalestimatedcostotheorientationmeetingshouldbereportedonline16oForm8653.
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Form
(June 2007)
Department of the Treasury Internal Revenue Service
Tax Counseling for the Elderly Program
Application Plan
Reimbursement Expenses(a)
Numbers(b)
Cost
1. To Volunteer tax assistors
2. To Volunteer instructors
3. To Volunteer coordinators/administrators
4. TOTAL (ADD 1-3)
Administrative Expenses
5. Salaries/benefits (Clerical Staff Only)
6. SuppliesFor TCE Program
7. Rent/utilities/custodial servicesProrated for TCE Programs
8. Auditing
9. Travel (Includes travel to monitor TCE Sites, meet with SPEC Territory personnel, etc.)
10. Development of program publicity
11. Report processing
12. Telephone installation (No 800 or WATTS Lines)
13. Postage
14. Total administrative expenses (ADD lines 5 through 13, column (b)). This figure shouldnot be more than 30% of line 15
15. Estimated program cost (Exclude Orientation Meeting) (ADD lines 4 and 14,column (b))
16. Estimated cost of Orientation Meeting
17. Estimated cost of Electronic Filing
18. Total estimated program cost (ADD lines 15, 16, and 17 column (b))
Other Information
19. Number of individual Federal tax returns you expect to prepare for taxpayers 60+
a. Paper Federal returns
b. Electronically filed Federal returns
c. Total of 19a and 19b
20. Number of other taxpayers 60+ you plan to assist not included in Lines 19a through19c above.
21. Number of tax preparation sites planned
a. Paper sites
b. e-file sites
c. Combination of both lines 21a and 21b
d. Total of 21a, 21b, and 21c
Signature of responsible office Date
Catalog Number 64328V NOTE: To be completed when applying for entry into the program. Form 8653 (Rev. 6-2007)
20 $1,000
2 800 22 $1,800
2 $200
75
300
50
75
700
2,500
500 200
3,200
500
500 1,000
100
5
5 3 13
SAMPL
E
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Instructions
Lines 13. Enter the number of volunteer tax assistors on line 1(a), the number of volunteer tax instructors online 2(a), the number of volunteer coordinators/administrators on line 3(a). DO NOT count anyvolunteer twice, even if he/she serves in two or more capacities.
Enter the estimated amount of reimbursement for tax assistors, instructors andcoordinators/administrators on the appropriate line in column (b). DO NOTinclude expenses for any
volunteer twice (i.e., if an individual serves as a volunteer coordinator as well as a tax assistor all ofhis/her expenses should be estimated on line 3, only).
Lines 45. Self-explanatory.
Line 6. Supplies include pencils, pens, paper, postage, etc. These are supplies for the TCE Program otherthan those directly attributable for e-file.
Lines 79. Self-explanatory.
Line 10. Enter the estimated cost for the development of publicity (i.e., public service announcements,posters, brochures) and other publicity materials.
Line 11. Enter the estimated cost for report processing.
Line 12. Enter the estimated cost of installing temporary telephone lines at telephone answering sites.
Line 13. Enter the estimated cost for all postage, including postage needed for the fulfillment of orders forprogram materials.
Lines 1416. Self-explanatory.Lines 17. Cost for diskettes, paper, printer cartridges, toner, envelopes to mail Forms 8453, and anything else
directly attributable to e-file expenses.
Lines 18. Self-explanatory.
Lines 19 ac. List the number of individual Federal returns you expect to prepare for taxpayers 60+ for paperFederal returns, electronically filed Federal returns, and the total of paper Federal returns andelectronically filed Federal returns.
Lines 20. This will include any tax counseling that does not result in a return being prepared, and it will alsoinclude telephone assistance provided.
Lines 21 ad. Project the number of tax preparation sites, the number of paper sites, the number of e-file sites,
the combination of lines 21a and 21b, and the total of lines 21a, 21b, and 21c.
IRS Volunteer Income Tax Preparation and Outreach Programs Privacy Act Notice
Privacy Act Notice The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must alsotell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are askingfor this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may befurnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondenceand recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able t o use your assistance in these programs.
Catalog Number 64328V Form 8653 (Rev. 6-2007)
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Form
(June 2007)
Department of the Treasury Internal Revenue Service
Tax Counseling for the Elderly Program
Application Plan
Reimbursement Expenses(a)
Numbers(b)
Cost
1. To Volunteer tax assistors
2. To Volunteer instructors
3. To Volunteer coordinators/administrators
4. TOTAL (ADD 1-3)
Administrative Expenses
5. Salaries/benefits (Clerical Staff Only)
6. SuppliesFor TCE Program
7. Rent/utilities/custodial servicesProrated for TCE Programs
8. Auditing
9. Travel (Includes travel to monitor TCE Sites, meet with SPEC Territory personnel, etc.)
10. Development of program publicity
11. Report processing
12. Telephone installation (No 800 or WATTS Lines)
13. Postage
14. Total administrative expenses (ADD lines 5 through 13, column (b)). This figure shouldnot be more than 30% of line 15
15. Estimated program cost (Exclude Orientation Meeting) (ADD lines 4 and 14,column (b))
16. Estimated cost of Orientation Meeting
17. Estimated cost of Electronic Filing
18. Total estimated program cost (ADD lines 15, 16, and 17 column (b))
Other Information
19. Number of individual Federal tax returns you expect to prepare for taxpayers 60+
a. Paper Federal returns
b. Electronically filed Federal returns
c. Total of 19a and 19b
20. Number of other taxpayers 60+ you plan to assist not included in Lines 19a through19c above.
21. Number of tax preparation sites planned
a. Paper sites
b. e-file sites
c. Combination of both lines 21a and 21b
d. Total of 21a, 21b, and 21c
Signature of responsible office Date
Catalog Number 64328V NOTE: To be completed when applying for entry into the program. Form 8653 (Rev. 6-2007)
0 0
0
0
0
0
0
0
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Instructions
Lines 13. Enter the number of volunteer tax assistors on line 1(a), the number of volunteer tax instructors online 2(a), the number of volunteer coordinators/administrators on line 3(a). DO NOT count anyvolunteer twice, even if he/she serves in two or more capacities.
Enter the estimated amount of reimbursement for tax assistors, instructors andcoordinators/administrators on the appropriate line in column (b). DO NOTinclude expenses for any
volunteer twice (i.e., if an individual serves as a volunteer coordinator as well as a tax assistor all ofhis/her expenses should be estimated on line 3, only).
Lines 45. Self-explanatory.
Line 6. Supplies include pencils, pens, paper, postage, etc. These are supplies for the TCE Program otherthan those directly attributable for e-file.
Lines 79. Self-explanatory.
Line 10. Enter the estimated cost for the development of publicity (i.e., public service announcements,posters, brochures) and other publicity materials.
Line 11. Enter the estimated cost for report processing.
Line 12. Enter the estimated cost of installing temporary telephone lines at telephone answering sites.
Line 13. Enter the estimated cost for all postage, including postage needed for the fulfillment of orders forprogram materials.
Lines 1416. Self-explanatory.Lines 17. Cost for diskettes, paper, printer cartridges, toner, envelopes to mail Forms 8453, and anything else
directly attributable to e-file expenses.
Lines 18. Self-explanatory.
Lines 19 ac. List the number of individual Federal returns you expect to prepare for taxpayers 60+ for paperFederal returns, electronically filed Federal returns, and the total of paper Federal returns andelectronically filed Federal returns.
Lines 20. This will include any tax counseling that does not result in a return being prepared, and it will alsoinclude telephone assistance provided.
Lines 21 ad. Project the number of tax preparation sites, the number of paper sites, the number of e-file sites,the combination of lines 21a and 21b, and the total of lines 21a, 21b, and 21c.
IRS Volunteer Income Tax Preparation and Outreach Programs Privacy Act Notice
Privacy Act Notice The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must alsotell you what could happen if we do not receive it, and whetheryour response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are askingfor this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may befurnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondenceand recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.
Catalog Number 64328V Form 8653 (Rev. 6-2007)
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V. Ater You Have BeenAccepted Into the ProgramResponsibilities o the ProgramSponsorSubpart 500General
50Management o Fundsa.Onceaproposalhasbeenaccepted,andallappro-priatedocumentshavebeensigned(bytheDirector,FieldOperations,StakeholderPartnerships,Educa-tionandCommunication,WageandInvestmentDivi-sion,andtheresponsibleocialorthesponsoringorganization),theIRSwillgenerallyprovideaportionothegrantamountbytheDivisionoPaymentMan-agementelectronicpaymentsystemasanadvancepaymentoFederalunds.(SeeSection220)
b.YoumustmaintainadvancesoFederalgrantundsininterest-bearingaccountsoabankwithFederal
DepositInsuranceCorporation(FDIC)insurancecov-erageandthebalanceexceedingtheFDICcoveragemustbecollaterallysecuredunless:.youreceivelessthan$120,000.00inederalawardsperyear;or
2.thebestreasonablyavailableinterest-bearingac-countwouldnotbeexpectedtoearninterestinex-cesso$250.00peryearonFederalcashbalancesorrequireanaverageorminimumbalancesohighthatitwouldnotbeeasible.
3.thedepositorywouldrequireanaverageormini-mumbalancesohighthataninterest-bearingac-countwouldnotbeeasible,giventhegrantees
expectedederalandnon-ederalcashresources.c.YOUSHALLPROMPTLY,BUTATLEASTANNUALLY,REMITTOTHEIRSINTERESTEARNEDONAD-VANCESOFFEDERALGRANTFUNDS.HOWEVER,YOUMAYKEEPINTERESTEARNEDONALLAD-VANCESOFFEDERALGRANTFUNDSOF$250.00ORLESSPERFISCALYEAR.
d.Anychangestotheaboveproceduresmustbeap-provedinwritingbytheIRSSPECHeadquartersO-ceTCEProgramAnalyst.
e.Consistentwiththenationalgoaloexpandingtheopportunitiesorminoritybusinessenterprises,recipi-entsareencouragedtouseminoritybanks.
. Theexpensesshownin(g)areallowablecostsprovid-edtheyareordinaryandnecessaryand,intotal,donotexceedtheamountothetotalawardspeciedintheCooperativeAgreement.BudgetedactivitiesmustnotexceedtheamountstatedintheTaxCounselingortheElderlyProgramApplicationPlan,Form8653,Line18,withoutwrittenapprovalromtheIRS.
g.Expensesareallowableonlyitheyareexpensesorcoststhatwouldnothavebeenincurredbutortheprogram.Suchexpensesinclude:reimbursementstovolunteers,publicity,andtrainingcostsdirectlyandtotallyassociatedwiththeprogram.Suchexpenses
wouldalsoincludeproperlyallocable:.salaries,wages,andbenetsoclericalpersonnel;2.ocesuppliesandequipmentwithaunitcostlessthan$15;
3. rent,utilities,andcustodialserviceswhenaddi-tionalandnecessary;
4.miscellaneousservices,suchasprinting,postage,insurance,etc.;
5.auditservices;
6.installationotelephonelinesnecessarytoserviceatelephoneansweringsiteand/oratelephonelinetosupporte-le.(PaymentswillonlybeprovidedorTelephoneAnsweringSitelinesinstalledandmaintainedtoexclusivelyhandlecallsromtheelderlyregardingFederaltaxinquiries,notortheorganizationsbusinesslines);
7.traveloprogramsponsors(orexpensesincurredbyprogramadministratorsorcoordinatorswhoarepaid statomonitorsites,meetwiththeIRSSPECTerritoryCoordinator,etc.,andmayberequiredtotraveltoIRSSPECHeadquartersortheSPECTerritoryOce,toattendanorientation/trainingsession;(Thepurposeothesessionistoullyex-
plaintherequirementsandobligationsotheTCEProgram.)
8.costsincurredorinterpreterservicesorahearing-impairedtaxpayer(iapplicable,includeonForm8654andwriteinasINTERPRETERSERVICESasanadministrativeexpense.
9.ThesponsormayusegrantundstopurchaseitemstorecognizevolunteersortheircontributionstotheTCEProgram.Recognitionitemsshouldnotexceed$5.00pervolunteerandshouldbereportedonForm8653andForm8654asanadministra-tiveexpenseundersupplies.(ReertoSection440(b)(8))andSection595(e)(8)oritemizingvol-
unteerrecognitionexpenses.)0.Thesponsormayusegrantundstopurchasesotwareorthee-lingoreturns.Thispurchaseisnotconsideredanadministrativeexpense.Thesponsormayalsousegrantundstopurchasesuppliesore-ling.Suppliesincludediskettes,paper,cartridges,toner,postageoracknowledg-mentandrejectionletters,mailingenvelopes,andothermiscellaneousexpenses.Grantundscanalsobeusedorupgradingequipment.Ipossible,costsorupgradestoequipmentshouldbekepttoaminimum.TheseexpensesshouldbereportedonForms8653(line17)and8654(line21).Inad-dition,theseexpensesshouldbeitemizedinyour
ProposedProgramPlanandnalnarrative.Re-member,theseexpensesmustremainwithinyourtotalgrantamount.
.Grantundsmayalsobeusedtopurchasecomput-erequipmentinaccordancewiththecostprinciplesoutlinedinOMBCircularA-122.
Federal unds may NOT be used or:.salaries,wages,andbenetsoprogramsponsorexecutivesoradministrators;
2. suppliesorequipmentwithaunitcostomorethan$15(ReertoexceptioninSection510(g)(9));
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3.purchase,construction,repair,orrehabilitationoanybuildingoranyportionthereo;
4.costsorexpensesincurredwhichdonotsupportorbenettheprogram,orwhichareunnecessaryincarryingouttheprogram;
5.costsorexpensesincurredorpaidpriortoIRSap-provalotheCooperativeAgreement;
6. costsorinstallationoatoll-ree,Watts,or800numberorprovidingtaxassistance;
7. preparationotheapplicationpackage;8.preparationornextyearsprogram;and9. anycostsorhotelaccommodationsovertheFed-eralgovernmentperdiemrateoraparticularloca-tionwhenasponsorconductsameeting(s).
i. Nomorethan30percentothegrantundsawardedmaybeexpendedoradministrativeexpenses.AllproposedadministrativecostsmustbeshownontheappropriatelinesoForm8653.
j. UnexpendedgrantamountsandadvancepaymentsmustbereturnedtotheInternalRevenueService.(ReertoSections220(c)and420(c)).Improperex-penditureograntundswillresultinadebttothe
Federalgovernment.k.YouarerequiredtosubmitanoriginalsignedcopyandtwocopiesoForm8654,TaxCounselingortheElderlyProgramQuarterly/FinalProgramReport.Thisormissent,eveniyoudonotrequestunds.Theormisrequiredwithin30workingdaysollowingtheendoeachquarter.
520E-Filing o ReturnsAvaluablecommunityserviceisperormedwhenorganizationsandagenciesbandtogethertoensurealleligibletaxpayersareawareoandtakeadvantageo
availablereeincometaxassistance.Thisisespeciallytruewhenorganizationsoerelectroniclingtobringpotentialreundsquickertoelderlytaxpayers.E-lingoreturnshasmanybenetsorthetaxpayer,includingasterprocessingothereturn,agreateraccuracyrate,lesscorrespondencewiththeIRSbecauseoincreasedaccuracy,andasterreundscomparedtopaperlers.TheIRSrecognizesthateachorganizationisatadi-
erentstageoinstitutingelectroniclingintotheirtaxas-sistanceprogramandwilloerthenecessaryguidance,assistance,andsupportalongtheway.Uponavailability,yourlocalIRSSPECTerritoryOce
maybeabletoloancomputerequipmenttoyourorgani-zationorthesolepurposeoprovidingelectroniclingservices.Youmaybeabletouseyourorganizationsexistingcomputerequipmentdependingonwhetheritiscompatiblewiththerequirementsothetaxpreparationsotware.Inaddition,taxpreparationandtransmissionsotwaremayalsobeavailableromyourIRSSPECTer-ritoryOceore-ling.However,minimumstandardsore-lewillbeusedtodeterminewhichorganizationswillbeeligibleortheequipmentandthesotware.Thereareanumberoimportantresourcesavailable
toyouregardingelectroniclinginormationatvolun-teersites.TheyincludePublication1345,Handbookor
AuthorizedIRSe-leProvidersoIndividualIncomeTaxReturns;RevenueProcedure2000-31,RequirementsoParticipantsintheIRSe-leProgramorIndividualIncomeTaxReturns;Publication3112,IRSe-leAppli-cationandParticipation;andPublication3189,Volunteere-leHandbook.ThesedocumentscanbeoundonIRSwebsite(www.irs.gov)aswellasotherimportantIRSe-leinormation.SPONSORSMAYUSEGRANTFUNDSTOPUR-
CHASECOMPUTEREQUIPMENTinaccordancewithOMBCircularA-122.Thesponsormayusegrantundstocoverthepurchaseotaxpreparationsotware,instal-lationandmaintenanceophonelinesortransmittinge-ledreturnsduringthespanotimethesiteisopenande-lingreturns,andtelephonechargesrelatedtothetransmissionoelectronicallyledreturns.Inad-dition,thesponsormayusegrantundstopurchasesuppliesandupgradeequipmentprovidedtheexpensesarereasonable.YoushouldbuildsupplycostsintoyourTCEgrantorexpensessuchastoner,paper,printercartridges,diskettes,postageoracknowledgmentandrejectionletters,mailingenvelopes,andothermiscella-neousexpenses(ReertoSection510(g)(10)orspecicexpenditures.)Theseexpenseswillnotbeconsideredanadministrativeexpenseandwillnotbeincludedaspartothe30%administrativelimitation,however,yourexpensesore-lingmustnotexceedyourtotalgrantamount.ThisexpenseisnotedonForm8653,line17.YoushoulditemizetheseexpensesinyourproposalasanattachmenttoForm8653,TaxCounselingortheElderlyApplicationPlan(pleasereertoSection440),in-dicatingthetypeoexpenseandtheestimatedamount.Inaddition,youre-lingexpendituresshouldberefectedonline21oForm8654,TaxCounselingortheElderlyProgramQuarterly/FinalProgramReport,withanattach-mentitemizingexpenses.
525Audit RequirementsAuditrequirementsapplicabletograntsponsorsaredescribedinOMBCircularA-133,62FR35278-35302(June30,1997).Ifyouexpendlessthan$500,000ayearintotalFederalawards,noauditrequirementsareapplicable.TheIRS,however,hastherighttoauditexpenditureofTCEfundsregardlessofthedollaramountofFederalfundingreceivedbythesponsoringorganization.ThiscanincludeavisitbytheIRStothesponsoringorganizationtoconductareviewoftheirbooksandrecordsthatrelatetothefederalfunds
managementcapabilitiesforthisprogram.Iyouexpend$500,000ormoreayearinFederalawards,youmustprovideIRSwithacopyoyourSingleAuditReport.Youmustarrangeoranauditbyaninde-pendentauditorinaccordancewiththeGovernmentAu-ditingStandardsdevelopedbytheComptrollerGeneralotheUnitedStates.
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530Lobbying ActivitiesPublicLaw101-121,LimitationsonthePaymentoFundstoInfuenceFederalTransactionsprohibitsrecipi-entsoFederalcontracts,loans,andcooperativeagree-mentsromusingappropriatedundsorlobbyingtheExecutiveorLegislativebranchesotheGovernmentwithrespecttoanyFederalcontact,grant,loan,orcooperative
agreement.Thislawalsogenerallyrequiresthatlobby-ingactivitiesbedisclosedbyeachorganizationthat:(1)requestsorreceivesaFederalcontract,grant,loan,orcooperativeagreementinexcesso$100,000romanagency;or(2)receivesromanagencyacommitmentinexcesso$100,000thattheUnitedStateswillguaran-teeorinsurealoan.Iyourequestorreceiveagrantinexcesso$100,000,youmustcompletetheCerticationRegardingLobbying.(See31U.S.C.1352andTreasuryDirective32-12,limitingcerticationrequirements.
TheIRShasbeendirectedbytheOceoManage-mentandBudgettocollectandcompiletherequireddisclosuredocumentsonlobbyingactivities.Thesedocu-mentsareultimatelysubmittedtoCongress.Eachrecipi-entshouldsubmittoIRSaStandardFormLLL,Disclo-sureoLobbyingActivities,ianorganizationhasmadeorhasagreedtomakeanypaymentusingnonappropriatedunds.
Inaddition,anyorganizationwhichrequestsorre-ceivesaFederalgrant,regardlessotheamount,mustcompleteaCerticationRegardingLobbyingFormcertiy-ingthattheorganizationhasnotmadeandwillnotmakeanypaymentorlobbyingwithappropriatedundsandsubmittotheIRS.
Thereportingperiodorsubmissionotheabovemen-tionedormscoverstheperiodOctober1,2007,throughMarch31,2008.
Thereportingperiodincludesthetimewhentheorga-nizationactuallyreceivedtheirgrantmonies.TheseormsareincludedintheApplicationPackage.InstructionsortheStandardFormLLLarealsoincludedintheApplica-tionPackage.Theappropriateform(s)foryourorga-nizationshouldbesubmittedwithyourapplicationpackage.
540Coordination o the Programa.Toacilitatethemanagementovariousprogramoper-ations,youmustdesignateaProgramCoordinatortoworkwiththeIRSatSPECHeadquartersOceandattheterritoryoce(s).AProgramCoordinatormaybeavolunteeroramemberoyourorganizationsproessionalsta.However,ithecoordinator(s)isamemberoyoursta,noportionograntundsmaybeincludedaspartotheirsalary.
b. ProgramCoordinatorsworkingwiththeIRSattheSPECTerritoryOcelevelwillberesponsibleorco-ordinatingprogramactivitiesinareasdenedbyIRSSPECTerritoryOceboundaries.
c. Yourtargetedaudienceorthisprogramaretaxpayerswhoare60yearsoageorolder.
d. Uponrequest,accommodationsorelderlypersonswithdisabilitieswillbeprovidedbyTCEsponsoringorganizationsincooperationwiththeIRS.
e. Sincethisprogramisestablishedtoprovidereetaxassistancetoindividualsage60andover(whereajointreturnisinvolved,onlyonespouseneedsatisythe60yearagerequirement),theprogrammustbedesignedandoperatedsolelytoprovideassistancetosuchindividuals.HOWEVER,ASSISTANCEWITH
RESPECTTOFEDERALINCOMETAXRETURNSMAYBEPROVIDEDTOINDIVIDUALSUNDER60ANDASSISTANCEWITHRESPECTTOSTATEANDLOCALRETURNSMAYBEPROVIDEDTOINDIVID-UALSOFANYAGEIF:. providingsuchassistanceisentirelyvoluntaryonthepartothoserenderingit,
2. nochargeismadeortheassistance,3. assistancetotheelderlyisgivenpriorityandisinnowayinterruptedordelayed,and
4. noadditionalexpenseisincurredbytheIRS.SincetheIRScannottrainvolunteerstopreparestateandlocaltaxreturns,programsponsorsare
responsibleorschedulingappropriatestateandlocaltaxtraining,certicationovolunteersandorsecuringnecessarytaxormswhereverthisservicewillbevoluntarilyoered.
NOTE: CongressappropriatesundingortheTCEProgramspecicallytoprovidereetaxassis-tancetoelderlyindividualsinthepreparationotheirFederalincometaxreturn.Thereore,TCEgrantundsshouldnotbeusedorassis-tanceotherthanortheelderlyintheprepara-tionotheirFederaltaxreturns.
550Recruitment and Managemento Volunteersa. Asaprogramsponsor,youareresponsibleorrecruit-ingandmanagingavolunteernetworktoprovidetaxcounselingassistancetoelderlyindividuals.
b. TheIRSoersatrainingcourseoryourTCEvolun-teers.TheIRSwillprovideatrainthetrainersessionortheTCEsponsor.ThesponsorwillberesponsibleortrainingtheirvolunteersparticipatingintheTCEprogram.ThenameandtelephonenumberotheIRSSPECTerritoryManagerisprovidedtoyouwhenyourorganizationisacceptedintotheTCEProgram.
c.ThevolunteertrainingcourseoeredbytheIRS
dealsalmostexclusivelywithtaxtopicscoveringbasicincometaxreturnpreparationinormationandincludestheminimumrequiredtrainingtopicsthatmustbeincludedineverytrainingcourse.Thetopicsarelingstatus;dependency;income;adjustmentstoincome;taxcomputation;earnedincometaxcredit;andthechildtaxcredit.VolunteersshouldhavetheknowledgeobasictaxskillsbeoreattendingtheTaxCounselingortheElderlytraining.
d.Allvolunteerswhoanswertaxlawquestions,instructtaxlaw,prepareorcorrecttaxreturns,and/orconduct
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qualityreturnreviewsmustpassanIRSorIRSap-provedtestandbecertiedannuallybasedontheleveloreturntheyarepreparing,reviewing,etc.
e.Acertiedvolunteerisanindividualwhoannuallyhas-successullytrainedandpassedanIRSorIRSap-provedtestwithascoreo80%orhigher.Volunteerscannotengageinactivitiesthatinvolveansweringtaxlawquestions,instructingtaxlaw,preparingorcorrect-ingtaxreturnsorconductingqualityreturnreviewsuntil
theyhavecompletedtheirannualcerticationrequire-ments.Volunteerscannotperormactivitiesabovetheircerticationlevel(Basic,Intermediate,Advanced,Mili-tary,International).Volunteersassistinginrolesthatdonotrequiretaxlawknowledgedonotrequirecertica-tion.Everysitemustdevelopaprocessandguidelinestoensurethattaxreturnsbeyondthecapabilitiesotheirvolunteersarenotcompletedattheirsite.
f. Allpartners/sitecoordinatorsarerequiredtoprovidetheirlocalIRSSPECTerritoryOcealistoallvolunteersworkingatVITA/TCEsites,includingtheircertiedvolunteers,thedatesthatthevolunteersreceivedcertication,andtheirlevelotraining.ThepreerreddocumentorreportingthelistovolunteersisForm13206,Volunteer Assistance Summary Report.SitecoordinatorshavearesponsibilitytocompleteandsendalistoanynewvolunteerstotheirlocalSPECTerritoryocesbythe3rdbusinessdayatertheendoeachmonth.Theactualcerticationsaretobemaintainedatthesiteorpartnerlevel.ThisinormationcanbesecuredromForm13206.AcopyoForm13206isincludedwithinthispackageonPage57.
g.Form13615,Volunteer Agreement,isaormthatALLvolunteers(certiedandnon-certied)signasapar-ticipantintheTCEprogramagreeingtotheestablishedstandardsoconduct.Volunteersmayalsosigncertiy-ingthedatethatthevolunteerreceivedcertication,
theirscore,thetestingmethodtakenandtheirlevelotraining.Form13615mustbesignedbyallvolunteersregardlessothecerticationrequirementbeoreas-sistingatasite.Thisormmustbemaintainedatthesiteorpartnerlevelthroughoutthelingseason.AcopyoForm13615isincludedwithinthispackageonPage55.
h.Volunteerspreparingtaxreturns,teachingtaxlaw,conductingqualityreviewsand/oraddressingtaxlawissuesmustcompleteanIRStestorIRSapprovedpartnertest.Forpapertest,usetheTestAnswerSheetlocatedinthetrainingmaterials.Eachtestwillincludebothaprocessorsecuringthevolunteercerticationandthevolunteerstandardsoconductagreement.
TheTestAnswerSheetandForm13615orsimilardoc-umentmustbeprovidedtotheappropriatedesignatedtrainingocialorgradingasdirectedbytheinstructororpartner.Onlythetestanswersheetissubmittedorgradingunlessthevolunteerisspecicallyinstructedtosubmitthetestbooklet.
i.Thee-learningcourseLinkandLearnTaxesincludesareturningstudentcourseasanoptionorexperienced
volunteers.PartnerdevelopedtestsmustsecureIRSapprovalpriortobeingusedasvolunteercertication.Iapprovalisnotsecured,volunteersmustpassanIRStesttobecertied.
j.Thethreetestingmethodsusedtocertiyvolunteersare:. IRSpapertestingusingtheassociatedtestinthe
printedStudentTestMaterials(Form6744Test,Form6745Retest)
2. IRSelectronictestingthroughLink&LearnTaxes
(www.irs.gov/app/vita/index.jsp)3.IRSapprovedpartnerdevelopedtest
k.Sinceyouwillbeevaluatedonyourabilitytoecientlyserveelderlytaxpayerswhileprovidinghighqualityassistance,selectiverecruitmentovolunteersshouldbeanimportantobjective.
l. Inrecruitingvolunteers,youshouldconsidertheneedortheollowingtypeovolunteers:. VolunteerTaxAssistors2. VolunteerTaxInstructors3. VolunteerCoordinators/Administrators
m.VOLUNTEERTAXASSISTORSaretoprovidetaxinormation,counseling,andtaxreturnpreparation
assistancetoelderlytaxpayers.Theyareto:. ollowIRSandprogramsponsorproceduresthatsaeguardthecondentialityotaxreturninorma-tionprovidedbytaxpayersandprovideorqualityreviewotaxreturns;
2. entertheSiteIdenticationNumber(SIDN)onallreturnsprepared(paperande-le)toensureeachsitewillgetcreditorthereturnspreparedatthesite.TheSIDNwillenabletheIRStoprovideyourorganizationwithsitespecicinormationandac-complishmentsoreachoyourvolunteersites.AllvolunteertaxpreparationsiteswillbeassignedaSIDNuniquetoeachsite.ThisnumbershouldbeobtainedromyourIRSSPECTerritoryOce.
Whenlingapaperreturn,sitevolunteerswillentertheSIDNbywriting,stamping,orplacingalabelwiththeSIDNonthereturninthePaidPreparersuseonlysection,intheboxtitledPreparersSSNorPTIN.Fore-lereturnpreparationusingtheTaxWisesotware,volunteerswillsimplypre-settheSIDNinthePaidPreparersection,PTINeldsoitwillbepresentoneveryreturnled.
3.maintainsiterecordsothetypesoassistanceprovidedtotaxpayersandsubmitthisinormationasdirectedbytheprogramsponsor.
4.completereimbursementvouchersasrequiredbytheprogramsponsor.Thesevouchersshouldshowtheirallowableexpensesincurredintheprogram.ThecompletedvoucherswillthenbesubmittedaccordingtoguidelinesestablishedintheCoopera-tiveAgreement;
5. notsolicitoracceptdonationsortheirtaxcounsel-ingandreturnpreparationservices;
6. adheretotheninepracticesidentiedasnecessarytoensuretaxpayersvisitingTCEsitesreceivequalityserviceandaccuratereturnpreparation.SeeSection580orninerequiredpractices;
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7.notreeraclienttoaspecifcpaidpreparerithevolunteerassistorisunabletohelpthetaxpayer.Topreventtheendorsementoaparticularpaidpre-parer,theassistormayprovidealistolocalpaidpreparerstoaclientitheindividualrequirestheassistanceoaproessional;and
8.perormotherrelevantdutiesnecessarytocomplywiththeprogramrequirements,programregula-tions,theCooperativeAgreement,andSection163
otheRevenueActo1978.9. ianorganizationhasaneedtoretainreturnprep-arationdataaterthelingseason,writtennoticemustbeprovidedtothetaxpayergivingthemtheoptiontoreusethisretentionotheirdatainaccor-dancewithSection590(c)and(g).
n.VOLUNTEERTAXINSTRUCTORSaretoinstructvolunteertaxassistorsonincometaxreturnprepara-tion.Theyshouldbepersonswithextensivetaxback-groundand/orteachingexperience/ability.Youareresponsibleorrecruitingthesevolunteerinstructors..Volunteerinstructorsarerequiredtoreceivecerti-cationromIRSjustasarevolunteertaxassistors.
2. Inadditiontoteachingclasses,volunteerinstruc-torshavereportingandcounselingresponsibilities.3. Volunteerinstructorsmustagreetorespectthecondentialityoanytaxpayerreturninormationprovidedbythetaxpayerasaresulto,orincon-nection,withvolunteerservice.
4. Volunteerinstructorsshouldbecertiedtoinstructvolunteers.TheyshouldtaketheIRStrainingcourseandscoreatleast80percenttobecertied.
5. Asareerence,alistoskills/qualicationsorsuccessulinstructorscanbeoundinPublication1084,VolunteerSiteInormationHandbook.
o. VOLUNTEERCOORDINATORS/ADMINISTRATORSaretoprovideadministrativesupportortheprogram
byactingasmanagers,programleaders,andpublicityspecialists,andbyprovidingotherservicesasneed-ed.. VolunteerCoordinators/AdministratorswhodoNOTprovidetaxassistancetotaxpayersdoNOTneedtoreceivecerticationromtheIRS.
2.VolunteerCoordinators/Administratorsmustagreetorespectthecondentialityoanytaxpayerreturninormationprovidedbytheasaresultoorincon-nectionwithvolunteerservice.
3.VolunteerCoordinators/Administratorsareneededtomanagetheactivitiesovolunteersandtopro-videadministrativesupportortheprogram.
4.VolunteerCoordinators/Administratorsalsomay: recruitvolunteersandestablishassistancesites; coordinatetrainingandtaxassistanceschedules; assistwithprogrampublicity; maintainrecordsandpreparereportsortheIRS
andtheprogramsponsor; attendmeetingsattheIRSandconductliaison
workwiththeIRS; perormrelatedclericalandsecretarialduties;and perormotheractivitiesidentiedbyyouasagreed
tointheCooperativeAgreement.
5.SignagreementsandcerticationssuchasthePropertyLoanAgreement(onIRSloanedequip-ment)andtheIRSSPECAnnualPropertyCerti-cation(ore-leparticipation).
p. Volunteersareencouragedtouseasel-helpap-proachwhenassistingtaxpayers.Sel-helpassis-tanceinvolvesinvitingtaxpayerstocompletetheirownreturnswithguidanceromtaxassistors.
q.VOLUNTEERSARENOTTODEALWITHTOPICSTHATTHEYHAVENOEXPERIENCEINDEALINGWITH,ORONWHICHTHEYHAVENOTRECEIVEDIRSTRAINING.IFYOURVOLUNTEERSPREPARERETURNSBEYONDTHESCOPEOFTHEIRSTRAINING,THEPROGRAMSPONSORISRE-SPONSIBLEFORCERTIFYINGTHEVOLUNTEERISCOMPETENTTOPREPARETHETAXRETURN.IRSWILLNOTASSUMERESPONSIBILITYFORVOLUNTEERSPREPARINGRETURNSBEYONDTHESCOPEOFWHATISPROVIDEDINTHEIRSVOLUNTEERTRAININGMATERIAL.
r. Health,accident,andliabilityinsuranceorvolunteersisyourresponsibilityexclusively.
s.AsaPROGRAMSPONSOR,youmustalsoperormtheollowing:. TrainyourownvolunteerassistorswithassistanceromtheIRS;
2. planandpublishvolunteerassistanceandtrainingschedules;
3. monitorvolunteeradherencetotheschedules;4. completeForm13206,VolunteerAssistanceSum-maryReportandprovideittotheSPECTerritoryOcebythe3rdbusinessdayatertheendoeachmonth.Form13206isalistingoallvolunteerswhohavetakenthetrainingandreceivedcertica-tion,liststhevolunteerscerticationlevel,andlistsiavolunteerworkedatmorethanonesite.TheForm13206shouldbedestroyedbytheendothelingseasonbutnolaterthanApril16thoeachyear.TheForm13206canbeobtainedthroughtheIRSSPECTerritoryOce;
5. adviseallvolunteersthatallinormationprovidedbythetaxpayer(physical&electronicdata)mustbekeptcondentialandprotectedbothduringandaterthelingseason(seesection590).Youmusttakeallreasonablestepsnecessarytoensurethatinormationprovidedbytaxpayersremainscon-dential,andinormvolunteersthattheprovisionsoTitle18,UnitedStatesCode,Section1905,relatingtodisclosureotaxinormation,appliestovolun-
teersjustasitheywereemployeesotheUnitedStates.Title18states:Whoever,beinganoceroremployeeotheUnitedStatesoroanydepart-mentoragencythereo,anypersonactingonbehalotheOceoFederalHousingEnterpriseOversight,oragentotheDepartmentoJusticeasdenedintheAntitrustCivilProcessAct(i5U.S.C.1311-1214),publishes,divulges,discloses,ormakesknowninanymannerortoanyextentnotauthorizedbylawanyinormationcomingtohiminthecourseohisemploymentorocialdutiesor
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byreasonoanyexaminationorinvestigatingmadeby,orreturn,reportorrecordmadetoorledwith,suchdepartmentoragencyoroceremployeethereo,whichinormationconcernsorrelatestothetradesecrets,processes,operationsstyleowork,orapparatus,ortotheidentity,condentialstatisticaldata,amountorsourceoanyincome,prots,losses,orexpendituresoanyperson,rm,partnership,corporation,orassociation;or
permitsanyincomereturnorcopythereooranybookcontaininganyabstractorparticularsthereotobeseenorexaminedbyanypersonexceptasprovidedbylaw;shallbenedunderthistitle,orimprisonednotmorethanoneyear,orboth;shallberemovedromoceoremployment.
6.provideIRSSPECHeadquartersOcewithsignedSponsorAgreementtoacknowledgereceiptandunderstandingoyourresponsibilitiesorprotectingtaxpayerinormationandobservingtheelectroniclingsotwarelicenseagreement;
7.establishsitesandprovidetheIRSSPECTerritoryOcewithalistositeaddressesandhours/daysoassistanceassoonasthisinormationisknown,butnolaterthanJANUARY14,2008.TCEspon-sorsshouldprovidethislistimmediatelytotheIRSSPECTerritoryOcewhenrevisionshavebeenmadetothesiteaddressesandhours/daysoas-sistance.Theprogramsponsorisresponsibleorestablishingaqualitycontrolprocesstoregularlymonitorthevalidityotheirsiteinormationtoensureaccurateinormationisrefectedandanychangestothesiteinormationisprovidedexpedi-tiouslytotheIRSSPECTerritoryOceandasaprocessinwhichEFINinormationisvalidated.TheIRStoll-reetelephoneassistorsmusthaveac-cesstothemostcurrentinormationinordertopro-
videaccuratesitelocationinormationtotaxpayers; 8. indicateontheabovelistwhichsites,iany,havetelephoneansweringacilitiesandindicatethetelephonenumberonthelist.Again,anychangestothisinormationshouldbereportedtotheIRSSPECTerritoryOceimmediately;
9. maintainrecordsonexpensesorwhichvolunteersarereimbursed;
0. prepareandsubmitreportstotheIRSSPECHeadquartersOceasexplainedelsewhereinthishandbook;
. conductsitereviewsositesaliatedwithyourorganizationandprovideForm6729,VolunteerTaxPreparationSiteVisitationReportandsupplement
toIRSSPECTerritoryOcewithinvebusinessdaysaterreview(seesection580);
2. encouragetheuseothesel-helpconceptotaxreturnpreparation;
3. determinethenumberoFederaltaxormsandIRSprogrammaterialsyouwillneedtocarryouttheTCEProgramobjectives.TheseitemsaretobeorderedviaForm2333V,VolunteerOrderForm,whichisavailableromthelocalIRSSPECTerritoryManager.YOUWILLNEEDTOALLOW3TO4WEEKSFORDELIVERYOFFORMSANDMATERIALS;
4. providepaper,pencils,mailingenvelopesandothersuppliestovolunteers;
5. plan,provide,andmonitorthequalityandtechnicalprociencyoyourvolunteers;
6. conductmeetings,issuenewsletters,andestablishothermeansocommunicationstotransmittaxlawandotheradministrativeinormationtoyourvol-unteers.Whenissuinganewslettertoyourvolun-teers,youmustprovideacopyothenewsletterto
yourlocalIRSSPECTerritoryManager;7. ensurethatvolunteerskeeptalliestosecurethe
requiredinormationrequestedontheForm8654; 8. reimbursevolunteersordirect,reasonable,and
prudentexpensesincurredaspartovolunteerserviceaccordingtoguidelinesstatedintheCoop-erativeAgreement,andinormvolunteersosuchguidelines;
9. monitorvolunteercompliancewithprogramregula-tionsrequirements,Section163otheRevenueActo1978,theCooperativeAgreement,andcompli-ancewithapplicablecivilrightslaws,andtakecor-rectiveactionwithvolunteerswhodonotcomply;and
20. adviseallvolunteersthatserviceistobeprovidedFREEOFCHARGE.
560Selection and Management o TaxAssistance Sitesa. Youareresponsibleorselecting,establishing,andmanagingvolunteertaxassistancesites.
b. Theprimaryconsiderationyoushoulduseinchoosingsitesshouldbetheexistenceoalargeelderlypopu-lation;theaccessibilitytothispopulation;thelocation(considerlocationswhereotherTCEsitesdonotex-ist);andtheavailabilityovolunteersinthatarea.YoumustcomplywiththerequirementsoSection504otheRehabilitationActo1973,whichprohibitsdis-criminationbasedupondisability.Thus,non-discrimi-nationonthebasisodisabilitymustbeasignicantconsiderationinsiteselections.
c. Youshouldchoosesiteswheretherewillbelittleornochargeoruseospace.Libraries,communitycenters,andschoolsareexcellentexamplesospacethatcanbeobtainedatlittleornocosttoyou.Inin-stanceswherethereisachargeoruseospace,re-ertoSection510othishandbook.Theavailabilityoatelephoneorusebyvoluntee