Fillable Form 9661 - Cooperative Agreement (Page 3 of 9) in pdf

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TCE Grant Program Terms and Conditions

These special terms and conditions neither restate all the provisions of the applicable statues and regulations, nor

represent an exhaustive listing of all requirements applicable to this award. Rather, they are emphasized by inclusion here

because they represent areas where issues were identified in the past.

The grant recipient’s signature on Form 9661, Cooperative Agreement, signifies the agreement to all terms and

conditions.

The grant recipient is obligated to provide management and technical direction for their program and adhere to the

provisions established by this agreement.

The grant recipient and any sub-recipient organizations must adopt and practice a non-discriminatory policy and

practice a policy that meets all federal grant requirements.

Revisions to the Form 8653, Tax Counseling for the Elderly Program Application Plan, and the Program and Budget

Plans must be submitted within twenty (20) calendar days from notification of award to the IRS Grant Program Office

electronically and approved by IRS prior to funding being released. In addition, Form 9661, Cooperative Agreement

and Form 13533, Sponsor Agreement are also due within 20 calendar days from notification of award as well.

Subsequent changes to the budget between object class categories may be made without pre-approval when the

change is 10% or less of the total award. Approval of changes greater than 10% must be requested in advance

electronically and approved before the change may be made. The maximum award amount does not change.

The grant recipient must notify IRS within ten (10) business days when changes in key personnel involved in the

program occur. IRS will research the Excluded List System to ensure they are not debarred, suspended, or otherwise

excluded from or ineligible for a federal award. You may check this yourself before hiring or designating a change by

visiting the Excluded Parties List System at

The grant recipient must utilize the Payment Management Services, Health and

Human Services, for withdrawal and

reporting of fund expenditures. Advance funds may only be withdrawn for expenditures that will be incurred within

three (3) business days of the receipt of the funds. Reimbursement funds may be withdrawn at anytime for allowable,

allocable, and necessary expenditures already incurred.

It is the responsibility of the grant recipient to notify both the

Grant Program Office and HHS with changes in the contact information or banking information for the PMS System.

Timely responses and reporting is required as explained in the Grant Reporting Requirements. The

submission of all requested information, as well as timely and accurate reports, is required for future

consideration for subsequent year grants. Extensions for providing the requested information and filing the reports

will only be granted in unusual circumstances and only for information or reports due to the Grant Program Office.

Recipients may request an extension but it must be submitted in writing at least five (5) business days prior to the due

date and the grantee must receive written response confirming the extension before the due date. The Grant

Program Office cannot grant extensions for the Payment Management System or sub-award reporting.

Financial systems must provide for the identification of the source of and application of funds for the TCE Program.

Grant recipients must maintain documentation of TCE expenditures for a minimum period of three (3) years from the

end of the program.

Federal funds may not be used to pay individuals for the preparation of returns, quality review and/or screening

taxpayers. Funds may be used for individuals providing technical support, clerical support, and administrative support

for the TCE program and grant recipients must document their time accordingly to ensure they are paid for their

support.

10. 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.

11. The grant recipient must notify the Grant Program Office of any cash sub-awards of $1,000 or more. Notification must

be within 30 days of the sub-award and include the entity name, DUNS number, and amount of award. Recipients are

not required to report non-cash sub-awards to the Grant Program Office, such as when the grantee purchases

supplies for the entity. Sub-awards involving both cash and non-cash only need to be reported if the cash award is

$1,000 or greater.

9661

Catalog Number 20829N

Form

(Rev. 4-2015)

Form 9661 - Cooperative Agreement Page 3

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