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4 Introduction This publication outlines the eligibility, administrative and program requirements for participating in the Internal Revenue Service (IRS) Tax Counseling for the Elderly (TCE) grant program. In addition, it provides detailed instructions on how to apply as well as the evaluative criteria used to rank all applications. Since acceptance is based on the applicants’ responses to the criteria outlined within this publication, completeness, accuracy and conformity to this criteria is essential. The terms “cooperative agreement” and “grant” are used interchangeably throughout this publication. Please retain this publication along with the required forms and certifications submitted with your application. If your organization is awarded a grant, retention of this publication throughout the entire grant cycle will provide useful information in understanding the TCE program expectations and requirements. Listed below are the most common errors encountered during previous years’ application period: • Incomplete applications — Applications did not contain all required information. Refer to the Application Assembly section or the Form 14204, TCE Program Application Checklist and Contact Sheet, that are included within this publication for the requirements. Only applications with all required information are reviewed for eligibility. Technical ranking occurs simultaneously with Grant Program Office (GPO) evaluation. Any missing information identified by the GPO during its evaluation may or may not be considered by technical evaluators depending on when the review is completed. It is the responsibility of the applicant to ensure all information is submitted. Incomplete applications meeting basic eligibility will be scored based on the information available at time of review. Therefore, it is extremely important that the submission is complete. If your application is not complete, you will be notified that it is incomplete and will not be considered further. • Applicants did not meet eligibility criteria for tax compliance — The applicant organization had not filed all required federal tax returns, federal information returns, or paid all federal taxes. Applicants should be compliant at the time of application, award, and remain in compliance for the duration of the grant period. • Registration or renewal in SAM did not occur — In order for an organization to be eligible for an award they must register or re-register in the System for Award Management (SAM) at www.sam. gov. Organizations must renew their registration once a year in order to maintain active status. • All evaluative criteria were not addressed — Applicants did not provide all the information requested thus reducing the amount of points available for award during the technical evaluation. • Pages or requested information was missing from the narrative. • Multi-year criteria was not checked — Applicants did not verify they met the eligibility criteria for a multi-year grant prior to making the election for consideration. Please double check to ensure your organization is eligible. TCE Grant Program Timeline is as follows: Grant Timeline Application Period May 1 - May 31 Review and Ranking June 1 - September 30 Notification of selection/non-selection October 1 Period of Performance October 1 - September 30 Note: If May 31 falls on a weekend or holiday, the application must be submitted by the next business day.

If any of these dates within the Grant Timeline falls on a weekend, the next business day will be

used as the deadline.