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2 CONTENTS Table of Contents Introduction 4 TCE Program Overview 5 TCE Program Requirements 5

Eligibility Criteria 5

1. In General 5

2. Tax Compliance 6

3. Timely Reporting 6

4. Capacity to File Electronically 6

5. Administrative 7

6. Debarment or Suspension 7

7. Audit Requirements 7 Before Completing Your Application 7 1. Unique Entity Identifier 8 2. System for Award Management (SAM) 9 3. Intergovernmental Review 9 4. Grants.gov Registration 9 5. Assistance Listings 10 Standard Form 424, Application for Federal Assistance 10 Assurances and Certifications 11 1. Civil Rights Compliance Requirements 11 2. Lobbying 13 3. Trafficking Victims Protection Act of 2000 13 4. Federal Funding Accountability and Transparency Act 14 5. Corporate Felony Convictions 14 6. Buy American Act 14 7. Telecommunication and Video Surveillance Services or Equipment 14 8. Other Applicable Laws and Regulations 15 Program Coordination 15 Management of Volunteers 16 1. Recruitment 16 2. Volunteer Training, Testing & Certification 17 Site Management 19 1. Site Establishment 20 2. Site Supplies 20 3. Site Records 20 4. E-filing of Returns 20

a) Securing an Electronic Filing Identification Number (EFIN) 21

b) License Agreement 21

c) Facilitated Self Assistance Model 22 5. Quality Site Requirements for Tax Assistance 23 6. Publicity 26