Form 13977 VITA Grant Budget Plan

Form

Department of the Treasury - Internal Revenue Service

13977

VITA Grant Budget Plan

(March 2022)

OMB Number
1545-2222

Purpose: This form is to be used by VITA Grant Applicants. It should accompany the completed VITA Grant Application and only
represent the categorical dollar expenses of estimated program expenditures, cash contributions and third party-in-kind contributions
(donated cash, property or services) qualifying as matching funds.
Name of Organization

Federal Funds
Proposed Expenditures

Matching Funds
Proposed Expenditures

1. Fringe Benefits
2. Training Travel Reimbursement (Site Coordinator, Instructors,
Volunteers)
3. Travel Reimbursement (Site operation)
4. Food - Limited to $500 for Volunteers
5. Salary Costs (Clerical, Site Administration, Instructor)
6. General Office Supplies
7. Audit Services
8. Publicity for VITA Program
9. Volunteer Services

Check if Simplified Method Used

10. Volunteer Recognition
11. Interpreter Services
12. Space Rental (Includes Utilities, Insurance and Custodial Services)
13. Other (Provide details in Comments/Remarks section below)
14. Technology - Computers and Printers
15. Network Cards and Internet Connectivity
16. IT Support
17. Installation of Phone Lines for E-File and Tax Preparation
18. Financial Education Asset Building Services
19.

Indirect Cost Rate OR

10% de minimis rate

20. Total Estimated Program Cost (Add All Lines)
21. Corporate Felony Conviction

Yes

No

22. Related Party Transaction

Yes

No

23. Sub-Awards of $1,000 or more

Yes

No

Comments/Remarks

Catalog Number 51502R

www.irs.gov

Form 13977 (Rev. 3-2022)

Page 2

Instructions - Federal Funds
Proposed Expenditures
Line 1

Instructions - Matching Funds
Proposed Expenditures

• Only include fringe benefits for individuals paid. These
should not be included in the salary calculations or
contractual services.
• Federal funds may only be used to pay fringe benefits for
certain positions directly involved in the VITA Program.
Positions include program or site coordinator, financial or
clerical support, tax law instructor, quality reviewers and
information technology support.

Line 1 • Matching funds may be used to pay fringe benefits for
positions directly involved in the VITA Program. Positions
include program or site coordinator, financial or clerical
support, tax law instructor, quality reviewers and
information technology support.

• Non-federal funds may be used to pay these expenses can
be used as matching funds when incurred by individuals
directly involved in the delivery of the program.
Line 2

Line 3

• Enter the total estimated travel reimbursement for tax law
training to volunteer Tax Assistors and Coordinators/
Administrators who will attend IRS Site Coordinator
sponsored training courses.

• Non-federal funds may be used to pay these expenses can
be used as matching funds when incurred by individuals
directly involved in the delivery of the program.
Line 2 • Enter the total estimated travel reimbursement for VITA
site training for Tax Assistors and Coordinators/
Administrators who will attend IRS sponsored training
courses.

• DO NOT include expenses for any volunteer twice, even if
he/she serves in two or more capacities.

• DO NOT include expenses for any volunteer twice, even if
he/she serves in two or more capacities.

• DO NOT include expenses for daily site operations travel;
this is captured on Line 3 of this form.

• DO NOT include expenses for daily site operations travel;
this is captured on Line 3 of this form.

• Enter the total estimated travel reimbursement for VITA site
operations to volunteer Tax Assistors and Coordinators/
Administrators.

Line 3 • Enter the total estimated travel reimbursement for VITA
site operations for Tax Assistors and Coordinators/
Administrators on line 3.

• DO NOT include expenses for any volunteer twice, even if
he/she serves in two or more capacities.

• DO NOT include expenses for any volunteer twice, even if
he/she serves in two or more capacities.

• DO NOT include expenses for training; this is captured on
Line 2 of this form.

• DO NOT include expenses for training; this is captured on
Line 2 of this form.

• Reimbursements may be made to volunteers for either
actual expenses incurred or stipends provided to
volunteers.
• Stipends must be designed to relieve the volunteer of
expense documentation and should be based on expected
out-of-pocket expenses not on the time engaged in
volunteer service.

• Reimbursements may be made to volunteers for either
actual expenses incurred or stipends provided to
volunteers.
• Stipends must be designed to relieve the volunteer of
expense documentation and should be based on expected
out-of-pocket expenses not on the time engaged in
volunteer service.

• Stipends may not be based on the time the volunteer is
expected to be engaged in volunteer service.

• Stipends may not be based on the time the volunteer is
expected to be engaged in volunteer service.

Line 4 • Total expenses for food and beverages may not exceed
$500. Purchase of food and beverages for customers is not
allowed because it is not in support of the program. A
reasonable proposal that includes this expense considers
the number of volunteers, days and hours the site operates,
length of the site session and type of food and beverages
provided. The cost of food and beverages purchased in
conjunction with an event is considered entertainment or
social activity and is not allowable.

Line 4 • Total expenses for food and beverages may not exceed
$500. Purchase of food and beverages for customers is not
allowed because it is not in support of the program. A
reasonable proposal that includes this expense considers
the number of volunteers, days and hours the site
operates, length of the site session and type of food and
beverages provided. The cost of food and beverages
purchased in conjunction with an event is considered
entertainment or social activity and is not allowable.

Line 5 • Enter estimated contract labor costs, salary costs and/or
hourly wages and benefits for individuals performing
services for the VITA program. Positions are limited to
Clerical, Site Administrator, Site Coordinator, Quality
Reviewer, and Information Technology (IT) Support and
Instructor.

Line 5 • Enter estimated contract labor costs, salary costs and/or
hourly wages and benefits for individuals performing direct
services for the VITA program.

• In cases where an employee or contractor works on more
than one program only include the portion of the contract
labor, salaries, wages and benefits which are directly
related to the VITA program and have been incurred due to
the VITA program.

Catalog Number 51502R

www.irs.gov

• DO NOT include indirect salaries for the grant recipient.
• When an employer other than the recipient furnishes the
services of an employee to the VITA program, these
services shall be valued at the employee’s regular rate of
pay (plus benefits but excluding overhead costs) provided
these services are in the same skill for which the employee
is normally paid.
• In cases where an employee or contractor works on more
than one program only include the portion of the contract
labor, salaries, wages and benefits which are directly
related to the VITA program and have been incurred due
to the VITA program.
Form 13977 (Rev. 3-2022)

Page 3

Instructions - Federal Funds
Proposed Expenditures (cont'd)

Instructions - Matching Funds
Proposed Expenditures (cont'd)

Line 6 • Enter estimated expenses for general office supplies
including pencils, pens, paper. Include postage for the
fulfillment of orders for program materials. Only include
office supplies and equipment purchased directly for use in
supporting the VITA program.

Line 6 • Enter estimated expenses for general office supplies
including pencils, pens, paper. Value assessed to donated
supplies shall be reasonable and shall not exceed the fair
market value of the property at the time of the donation.

• Include supplies directly attributable to delivery of e-file. The
supplies attributable to e-file are captured on line 18.
Line 7 • Enter estimated expenses incurred for Audit Services. Audit
requirements applicable to grant recipients are described in
OMB Circular 2 CFR 200.425..

• Include supplies directly attributable to delivery of e-file.
The supplies attributable to e-file are captured on line 18.
Line 7 • Enter estimated expenses incurred for required Audit
Services. Audit requirements applicable to grant recipients
are described in OMB Circular 2 CFR 200.425.
• If you expend less than $750,000 a year in total Federal
awards, no audit requirements are applicable. If you
expend $750,000 or more a year in Federal awards, you
must provide IRS with a copy of your Single Audit Report.
You must arrange for an audit by an independent auditor in
accordance with the Government Auditing Standards
developed by the comptroller General of the United States.

• If you expend less than $750,000 a year in total Federal
awards, no audit requirements are applicable. If you expend
$750,000 or more a year in Federal awards, you must
provide IRS with a copy of your Single Audit Report. You
must arrange for an audit by an independent auditor in
accordance with the Government Auditing Standards
developed by the comptroller General of the United States.
Line 8 • Enter the estimated cost for the development and
publication of publicity materials (i.e., public service
announcements, posters, brochures, postage). Only include
those costs directly associated with the publicity of the VITA
program.

Line 8 • Enter the estimated cost for the development and
publication of publicity materials (i.e., public service
announcements,posters, brochures, postage). Costs only
include those directly associated with the publicity of the
VITA program.

Line 9 • N/A

Line 9 • The value of volunteer service furnished by professional
and technical personnel, skilled and unskilled labor may be
counted as matching funds if the services are an integral
and necessary part of the program.
• The rate for volunteer services shall be determined
consistent with the principals stated in OMB 2 CFR 200.2
of the “Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards”.
• Services provided by students to satisfy an academic
requirement do not qualify as matching funds.
• If using the Simplified Method to calculate Volunteer
Services as match, provide your calculation in the
Comment/Remark field or as an attachment.

Line 10 • Enter the estimated cost for Volunteer Recognition Items.
You may use grant funds to purchase items to recognize
volunteers for their contribution to the VITA Program.
Recognition items should not exceed $10.00 per volunteer.

Line 10 • Enter the estimated cost for Volunteer Recognition items.
You may use grant funds to purchase items to recognize
volunteers for their contribution to the VITA Program.
Recognition items should not exceed $10.00 per volunteer.

Line 11 • Enter the estimated cost for Interpreter Services for
hearing- impaired or non-English speaking taxpayers.

Line 11 • Enter the estimated cost for Interpreter Services for
hearing-impaired or non-English speaking taxpayers.

Line 12 • Enter estimated expenses for rent, utilities, insurance and
custodial services associated with the operation of a VITA
Program. You may include rental expenses directly related
to conducting Training.

Line 12 • Enter estimated expenses for rent, utilities, insurance and
custodial services associated with the operation of a VITA
Program. You may include rental expenses directly related
to conducting Training.

• Enter the estimated fair market rental value of office space
provided for a volunteer site location.

• Enter the estimated fair market rental value of office space
provided for a volunteer site location.

Line 13 • Other includes expenses must be a direct cost and incurred
solely in support of the VITA program.

Catalog Number 51502R

Line 13 • Other includes expenses must be a direct cost and
incurred solely in support of the VITA program. Non-federal
funds used to pay these expenses may be used for
matching when incurred specifically for the delivery of the
VITA program.

www.irs.gov

Form 13977 (Rev. 3-2022)

Page 4

Instructions - Federal Funds
Proposed Expenditures (cont'd)

Instructions - Matching Funds
Proposed Expenditures (cont'd)

Line 14 • Enter estimated expenses for computer hardware and
printers. This would include expenses associated with the
purchase of computer and/or printer equipment in
accordance with the cost principles outlined in OMB
Expenses for a laptop are limited to $1,000 per unit.

Line 14 • Enter the estimated expenses or cash value for computer
hardware and printers for e-file return preparation at a VITA
site.
• The value of donated equipment shall not exceed the fair
market value of equipment of the same age and condition
at the time of donation.

• Include estimated expense for software including encryption
and computer upgrades (memory and operating systems).

• The value of loaned equipment shall not exceed its fair
market rental value.
• Enter estimated expense for software including tax
preparation, encryption and computer upgrades (memory
and operating systems).

Line 15 • Enter estimated expenses for internet connectivity and for
network cards.

Line 15 • Enter estimated expenses for internet connectivity and for
network cards.

• DO NOT include this as a separate expense if connectivity
is included in space rental fees or if the network card was
manufacturer installed software prior to purchase.

• DO NOT include this as a separate expense if connectivity
is included in space rental fees or if the network card was
manufacturer installed software prior to purchase.

Line 16 • Enter estimated contract labor costs, salary costs and/or
hourly wages and benefits for individuals performing
Information Technology (IT) Support services for the VITA
program.

Line 16 • Enter estimated contract labor costs, salary costs and/or
hourly wages and benefits for individuals performing
Information Technology (IT) Support direct services for the
VITA program.
• DO NOT include indirect salaries for the grant recipient.
• When an employer other than the recipient furnishes the
services of an employee to the VITA program, these
services shall be valued at the employee’s regular rate of
pay (plus benefits but excluding overhead costs) provided
these services are in the same skill for which the employee
is normally paid.
• In cases where an employee or contractor works on more
than one program only include the portion of the contract
labor, salaries, wages and benefits which are directly
related to the VITA program and have been incurred due
to the VITA program.

• In cases where an employee or contractor works on more than
one program only include the portion of the contract
labor, salaries, wages and benefits which are directly related to
the VITA program and have been incurred due to the VITA
program.

Line 17 • Enter the estimated cost of installing phone lines used for efile and scheduling appointments.

Line 17 • Enter the estimated cost of installing phone lines used for
e-file and scheduling appointments.

• DO NOT include costs for installation of a “toll-ree,” "watts,”
or “800” number for providing tax assistance.
Line 18 • Enter the estimated cost of expenses associated with
Financial Education and Asset Building. Expenses are
limited to 10% of the total federal amount awarded.

Line 18 • Enter the estimated cost of expenses associated with
Financial Education and Asset Building.

Line 19 • Indicate in the check box if you have an approved rate or if
you will use the 10% de minimus MTDC. If using an
approved rate, include the rate agreement with your
application.

Line 19 • N/A - Indirect expenses, including general overhead of any
entity administering the program, is not allowed as match.

• Enter indirect costs expenses in the Federal column only.
Line 20 • Total estimated Program Cost (ADD Lines 1-19)

Line 20 • Total estimated Program Cost (ADD Lines 1-19)

NOTE:

NOTE:

For an explanation on what Federal funds may not be
used for, see Publication 4671, VITA Grant Program
Overview and Application Package.

Catalog Number 51502R

www.irs.gov

For an explanation on what Qualified Matching Funds
may NOT include, see Publication 4671, VITA Grant
Program Overview and Application Package.

Form 13977 (Rev. 3-2022)

Page 5

Instructions - Federal Funds
Proposed Expenditures (cont'd)

Instructions - Matching Funds
Proposed Expenditures (cont'd)

Line 21 • Indicate if your organization has any corporate felony
convictions. If so, provide a brief description in the
comments section below. VITA grant funds may not be
awarded to any corporation that was convicted of a felony
criminal violation under any federal law within the preceding
24 months, where the IRS is aware of the conviction, unless
the IRS has considered suspension or debarment of the
corporation and made a determination that denial of the
grant is not necessary to protect the interests of the
government.

Line 21 • Indicate if your organization has any corporate felony
convictions. If so, provide a brief description in the
comments section below. VITA grant funds may not be
awarded to any corporation that was convicted of a felony
criminal violation under any federal law within the
preceding 24 months, where the IRS is aware of the
conviction, unless the IRS has considered suspension or
debarment of the corporation and made a determination
that denial of the grant is not necessary to protect the
interests of the government.

Line 22 • Line 22 - Indicate if your organization has Related Party
Transactions. If yes, provide a brief description in the
comments section below. The Recipient must follow IRS
conflict of interest policies for federal awards and must
immediately disclose in writing any potential conflict of
interest to the Grant Program Office.

Line 22 • Line 22 - Indicate if your organization has Related Party
Transactions. If yes, provide a brief description in the
comments section below. The Recipient must follow IRS
conflict of interest policies for federal awards and must
immediately disclose in writing any potential conflict of
interest to the Grant Program Office.
Line 23 • Line 23 - Indicate if your organization will have sub-award
of $1,000 or more. If yes, you will be required to provide a
list of sub-awards, amount, name of organization and the
organization's DUNS/UEI if awarded.

Privacy and Paperwork Reduction 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 also tell 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. The Paperwork Reduction Act requires that the IRS display an OMB control number on
all public information requests. The OMB Control Number for this study is 1545-2222. The time estimated for participation is 30 minutes. We are asking
for 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 be furnished 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 correspondence and 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 51502R

www.irs.gov

Form 13977 (Rev. 3-2022)