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12 f. A statement that the applicant agrees to display the Guidance pending on use of this poster IRS Civil Rights Poster, Publication 4053, or equivalent, notifying the public that persons who believe they have been discriminated against on the basis of race, color, national origin, sex, age, disability or reprisal in the distribution of services and benefits resulting from this financial assistance or grant program may write or submit an electronic complaint found at www.irs. gov/pub/irs-pdf/f14652.pdf to: civil.rights.division@irs.gov or the following: Civil Rights Unit Internal Revenue Service, Room 2413 1111 Constitution Ave NW Washington, DC 20224 Each application for financial assistance shall be reviewed for its civil rights reporting requirements by the Civil Rights Unit. An applicant for a multi-year grant must update the required civil rights reporting information annually. Upon completion of its review, the Civil Rights Unit will forward a preliminary civil rights determination to the SPEC office. Financial assistance shall not be awarded to the applicant until the Civil Rights Unit has issued a preliminary determination of probable or conditional compliance based on the civil rights requirements reported by the applicant. The Civil Rights Unit may request additional data only to the extent that it is readily available or can be compiled with reasonable effort, and is found to be necessary to make a civil rights compliance determination. The Civil Rights Unit annually conducts selected post-award compliance reviews to ensure civil rights requirements are in place and to provide technical assistance to recipients. The results from the selected compliance reviews are compiled into a report and provided to the SPEC Office. The following are examples of civil rights compliance areas addressed during compliance reviews: • External building accessibility (e.g., accessible entrances, curb cuts, sufficient parking spaces for persons with disabilities) • Interior accessibility (e.g., signage for emergency routes, accessible routes to and within the service area, sufficient seating in the service area, accessible rest rooms, water fountains and elevators) • Non-discrimination policies (e.g., Pub 4053 displayed in service areas, the organization’s non- discrimination policy posted and disseminated in marketing materials) • Accommodations for persons with disabilities (e.g., sign language interpreters, Braille/large print documents) • Accommodations for persons with limited English proficiency (e.g., bilingual volunteers, language interpreters, over-the-phone interpreters, community resources) 2. Lobbying Federal law generally prohibits recipients of a federal contract, grant, loan, or cooperative agreement from using federal appropriated funds to pay any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, or officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any federal contract, the making of any federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement (31 USC 1352; 31 CFR Part 21). Persons are required to file a certification form and a disclosure form with each submission that initiates agency consideration of such person for award of a Federal contract, grant, or cooperative agreement exceeding $100,000 or an award of a Federal loan or a commitment providing for the United States to insure or guarantee a loan exceeding $150,000 (31 CFR Section 21.110). See also 31 CFR Section 21.110 for additional requirements to revise or update forms. The certification if required is “The Certification for Contracts, Grants, Loans, and Cooperative Agreements” published as Appendix A to 31 CFR Part 21 and reprinted in this Publication as the “Certification Regarding Lobbying” within the List of Assurances and Certifications, Appendix A, Exhibit 2. The disclosure form to be filed if required is Standard Form LLL, Disclosure of Lobbying Activities published as Appendix B to 31 CFR Part 21 and reprinted in this Publication at Appendix A, Exhibit 3. Assurances and Certifications