Volunteer Income Tax Assistance (VITA) Matching Grant Program
To provide direct funding that will enable VITA initiatives to extend services to underserved populations and hardest-to-reach areas, both urban and non-urban; specific objectives as they relate to the VITA Program which include: increasing the capacity to file returns electronically, heighten quality control, enhance training of volunteers, and significantly improve the accuracy rate of returns prepared by VITA sites.
General information about this opportunity
Last Known Status
Agency: Department of the Treasury
Type(s) of Assistance Offered
Fiscal Year 2014: 1,419,615 Returns Prepared. Fiscal Year 2015: No Current Data Available. Fiscal Year 2016: A conservative growth rate of 3 percent is projected.
Executive Order Consolidated and Further Continuing Appropraitions Act, 2015, P.L. 113-235.
Who is eligible to apply/benefit from this assistance?
Non-profit organization or state or government entity.
Providing assistance to low to moderate income individuals and families.
Applicants must provide proof of their entity status (i.e. tax-exempt organization/government agency). Matching funds must be documented. Applicants must be tax compliant and not be debarred or suspended. 2 CFR Part 200 applies to this program. OMB Circular No. A-87 applies to this program.
What is the process for applying and being award this assistance?
Preapplication coordination is not applicable. Environmental impact information is not required for this program. This program is excluded from coverage under E.O. 12372.
OMB Circular No. A-102 applies to this program. OMB Circular No. A-110 applies to this program. 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards applies to rgis program. Complete application procedures are included in IRS Publication 4671, Volunteer Income Tax Assistance Grant Program Overview and Application Instructions. Applicants must provide proof of their entity status (i.e. tax-exempt organization/government agency). Matching funds must be documented.
All complete applications meeting initial eligibility requirements will be evaluated on technical merit, capacity to reach the targeted audiences, and geographic coverage. Applicants will be notified of their acceptance or rejection of a grant award. Continuing multi-year applicants will be evaluated on their continued eligibility, adherence to program requirements and whether they succeeded in meeting the prior year goals. Continuing multi-year applicants are exempt from evaluation on technical merit during their second and third year grant.
May 01, 2015 to Jun 01, 2015 Applicants are to submit the VITA Grant Program Application as explained in Publication 4671 via Grants.gov. All applications submitted must be received through grants.gov on or before June 1, 2015.
Approval/Disapproval Decision Time
From 90 to 120 days. The IRS will notify applicants of the acceptance or non-selection of their grant application, as well as those that did not qualify for the program by October 1 of each year.
The selection of the grantees for this program is left to the discretion of the IRS - there is no appeals process for non-selection.
How are proposals selected?
The selection of proposals is based on a two-tiered evaluation process:
1. Experience with low income and/or return preparation – 40 points
2. Strength of program – 40 points
3. VITA target audience – 40 points
4. Ability to partner or collaborate with multiple organizations – 20 points
5. Sustainability and growth strategy – 10 points
6. Quality control process – 40 points
7. Program measures – 10
Grant Program Office Evaluation
The Grant Program Office evaluation involves a more in-depth review of the applicant’s budget information and accounting processes. The proposed geographic coverage and target audiences are also taken into consideration.
How may assistance be used?
Grant funds can be used to cover ordinary and necessary expenses for operating a VITA tax preparation program. Such expenses are only allowable if they are reasonable, allocable, and in accordance with the OMB Cost Principles Circulars.
What are the requirements after being awarded this opportunity?
A year-end FFR Financial Status Report is also required to be submitted through the PMS by September 30. No cash reports are required. Additional year-end reporting is required to be submitted by September 30. These reports as detailed in the grant agreement must be submitted to the Grant Program Office using specific forms within the Performance Progress Report family, a narrative, final listing of sites opened and budget summary. Grant recipients are also expected to prepare and submit on-line Federal Financial Reports to the Payment Management System. Grantees are responsible for monitoring volunteer compliance with program regulations and requirements, the Grant Agreement, and compliance with applicable OMB Circulars and regulations.
In accordance with the provisions of OMB Circular No. A-133 (Revised, June 27, 2003), "Audits of States, Local Governments, and Non-Profit Organizations," nonfederal entities that expend financial assistance of $500,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $500,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133. 2 CFR Part 200 nonfederal entities that expend financial assistance of $750,000 (fiscal year beginning after December 26, 2014) or $500,000 (fiscal year beginning prior to December 26, 2014) or more in Federal awards will must have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $750,000 a year (fiscal year beginning after December 26, 2014) or $500,000 (fiscal year beginning prior to December 26, 2014) in Federal awards are exempt from Federal audit requirements for that year, except as noted 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.
Grant recipients are required to have a record keeping system in place to support all information reported. Supporting receipts and other documentation should be maintained for a minimum of three years following the submission of the final report.
Other Assistance Considerations
Formula and Matching Requirements
This program has no statutory formula.
Matching Requirements: Percent: 100.%.
This program does not have MOE requirements.
Length and Time Phasing of Assistance
The grant period extends from July 1st of a given year through June 30th of the subsequent year. See the following for information on how assistance is awarded/released: Once awarded, VITA grant funds are released on an immediate need or reimbursement basis. Funding is deposited in an account managed by the Division of Payment Management and recipients may request/receive funds electronically after account establishment.
Who do I contact about this opportunity?
Regional or Local Office
Grant Program Office 401 West Peachtree Street, NW, Stop 420-D , Atlanta, Georgia 30308 Email: Grant.Program.Office@irs.gov
Phone: (404) 338-7894
(Project Grants (Discretionary)) FY 14 $12,000,000; FY 15 est $12,000,000; and FY 16 est $12,000,000
Range and Average of Financial Assistance
No Data Available.
Regulations, Guidelines and Literature
Publication 4671, VITA Grant Program Overview and Application Instructions
Examples of Funded Projects