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34 12. Multi-Year Grant Applicants ONLY – If your organization receives a multi-year grant, describe your organization’s growth plans for increasing the assistance provided in the elderly community so that more 60+ taxpayers are served. Be specific on your projected goals for the 3 year term of the grant (give data for each of the three years with percentages, number of taxpayers projecting to be served, number of sites planned etc). Are there any new plans in administering the TCE Program during Year 2 or Year 3? Are any activities or processes that are currently conducted being discontinued during Year 2 or Year 3? Budget Plan 13. Estimate the amount needed for reimbursement to volunteers. Describe your plans for reimbursement to volunteers, describe the method you will use to reimburse volunteers, and state how frequently reimbursements will be made. For example, state whether volunteers will be reimbursed for the actual expenses they incur or whether stipends will be provided. If you are planning to provide stipends to your volunteers, indicate the amount of the stipend. Stipends must be designed to relieve the volunteer of expense documentation, should be estimated based on expected out-of-pocket expenses, and should be provided in accordance with a written stipend policy. Stipends may not be based on the time the volunteer is expected to be engaged in volunteer service. Note: Either method is permitted and both stipends and actual reimbursements can be used by a grant recipient simultaneously as long as records are kept on both a stipend and a reimbursement are not provided for the same expense(s), and the total is placed under lines 1-3 of Form 8653, TCE Program Application Plan. 14. Describe the forms and vouchers you plan to use to record volunteer and other expenses; describe your accounting operations; and describe your plans for audits and controls. 15. Describe your proposed plan and associated activities to provide electronic filing services to elderly taxpayers. Include the type of expenses that are anticipated, the estimated amounts, and how many returns you anticipate on e-filing. The total estimated cost of electronic filing should be stated on Line 17 of Form 8653. These expenses are not considered administrative expenses and they should not exceed the total grant amount. 16. Itemize and explain your anticipated program costs for all administrative expenses, including estimated costs for the volunteer recognition items and any food items being budgeted for the volunteers at the site. These costs cannot be more than 30% of the estimated program cost or line 15 of the Form 8653. Administrative costs should not include the cost of a trip(s) to the IRS Office. 17. Provide an estimate of travel expenses (including meals, lodging, taxi fares, etc.) that you anticipate in attending meeting(s) at the IRS. The IRS may conduct an orientation-type meeting to overview the expectations of the program or invite you to participate in other meetings. Additionally, the cost to travel to train-the-trainer sessions is reimbursable as long as your organization is granted a TCE award. If your organization attends one of these sessions and incurs expenses and is not granted an award, these expenses will not be reimbursed by the IRS. Cost of travel by commercial transportation must be economy fare, and discount rates (excursion and/or “supersaver” fares) should be used when applicable. Meals and lodging will be limited to the applicable government per diem rate in effect at that time. For estimating travel expenses include $200 per day for meals and lodging and $700.00 for round trip air fare if the territory office is not accessible by car. Note: The total estimated cost of travel to the IRS Office or to meetings arranged by the IRS should be reported on line 16 of Form 8653. 18. State whether your organization has received federal funding in the last five years? If yes, continue to answer the following questions. If no, continue to question 17. a. In any of the last five years, did your organization expend $1,000,000 or more in federal funds in any single year? If yes, continue to B. If no, continue to question 17. b. Did you have an audit conducted as required by 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards? If yes, continue to C. If no, explain why one was not conducted and continue to 17. Proposed Program/Budget Plan