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29 Management of Funds Multi-year grant opportunities are available for organizations that are interested and meet the criteria. Organizations submitting an application can elect, if they are interested, to be considered for a multi-year TCE grant. Consideration is limited to those applicants that meet all eligibility requirements. The TCE Grant is a one year grant covering the period October 1 through September 30; however, some applicants may forego certain aspects of the application process if they have previously been awarded a multi-year award. Application for Multi-Year Award Applicants that received a TCE Grant award previously may indicate interest in receiving a multi-year award for up to three years during the application process. All components of the application are required during the request year. 1. Eligibility Requirements: In order to be eligible for a multi-year award, the applicant must be in good standing based on the grant program records. In general, a prior year grant recipient is considered to be in good standing if: a. No significant concerns were raised in prior years during territory office assistance visits, financial reviews, TIGTA reviews, or Grant Program Office administrative reviews in the following areas: i. Accounting and recordkeeping practices ii. Accuracy and quality of returns iii. Volunteer training b. Applicant successfully met its program plan and return production goals, including the Minimum Federal Returns (MRE), as agreed upon in the most recent grant cycle. If the prior- year MRE was not met, the applicant must provide an explanation and describe corrective actions and/or program changes for consideration. c. Applicant demonstrates its ability to grow and sustain its program in the areas of returns prepared, e-file percentage, and volunteer resources. 2. Application Requirements: Interest in a multi-year award should be indicated in three areas within the application package: a. Check the multi-year box on the Form 14204, TCE Application Checklist and Contact Sheet; b. In your background narrative (discussed later in this publication). Provide information within the proposed program plan (item 12) on the organization’s growth plans (for 3 years), projected goals and measurable results for the three-year grant term; and c. In your background narrative (discussed later in this publication). Project your organization’s budget plan (item 20) that is anticipated during Years 2 and 3 of the multi-year award. Complete the budget plan templates for Years 2 and 3. 3. Award Determination: Eligible applicants that apply for a multi-year award and score 80% (80) or better during the technical evaluation will be considered for this award opportunity. Multi-year grant recipients are selected at the discretion of the IRS. IRS reserves the right to impose a limit on the number of multi-year grant awards and funds awarded to recipients. The Form 9661, Cooperative Agreement, will indicate whether the award is a multi-year award. Two sections confirm award:

– Multi-Year Award section will state “Yes” if the applicant was granted this status.

– Multi-Year Period section will state “1” to indicate that the recipient is in the first year of a three year award period. Management of Funds