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58 Debarring Official - The agency head or an official designated by the agency head. Disallowed Costs - Charges to an award that the awarding agency determines to be unallowable, in accordance with the applicable federal cost principles or other terms and conditions contained in the award. Discretionary Award - An award in which the Federal agency, in keeping with specific statutory authority that enables the agency to exercise judgment (“discretion”), selects the recipient or the amount of Federal funding awarded through a competitive process or based on merit of proposals. A discretionary award may be selected on a non-competitive basis, as appropriate. Drug-Free Workplace - A site for the performance of work done in connection with a specific grant at which employees of the sponsoring organization are prohibited from engaging in the unlawful manufacture, distribution, dispensation, possession or use of a controlled substance. EFIN - The Electronic Filing Identification Number is an identification number assigned by the Internal Revenue Service to an electronic return originator. The number is required for all e-file sites not using online filing. The same number will be used as long as the site is in operation. Elderly Individual - A person who will be 60 years old by the end of the taxable year as defined by Section 163 of Public Law No. 95-600, 92 Stat. 2810 of the Revenue Act of 1978. Employee - One who performs services for hire, salary or wages. Federal Income Tax Return - Selected IRS forms required under Chapter 61 of the Internal Revenue Code of 1986 (26 USC) with respect to the tax imposed on an individual under Chapter 1 of such Code. Financial Education and Asset Building (FEAB) - This program supports partners who furnish taxpayers with the information and knowledge needed to evaluate financial options and identify those that best suit the taxpayers’ needs and circumstances. Grant - A legal instrument of financial assistance between a Federal agency and a recipient or between a pass-through entity and a subrecipient, consistent with 31 U.S.C. 6302, 6304: 1. Is used to enter into a relationship, the principal purpose of which is to transfer anything of value to carry out a public purpose authorized by a law of the United States (see 31 U.S.C. 6101(3)); and not to acquire property or services for the Federal agency or pass-through entity’s direct benefit or use; 2. Is distinguished from a cooperative agreement in that it does not provide for substantial involvement of the Federal agency in carrying out the activity contemplated by the Federal award. 3. Does not include an agreement that provides only: i. Direct United States Government cash assistance to an individual; ii. A subsidy; iii. A loan; iv. A loan guarantee; or v. Insurance. Grantee/Grant Recipient - A person or organization that receives a grant directly from a Federal agency. Grants.gov - Source to FIND and SUBMIT federal government grants electronically. The U.S. Department of Health and Human Services manages Grants.gov. HHS - Department of Health & Human Services is the agency that oversees the Payment Management System used by grantees to draw-down their approved program funding. IRS - The Internal Revenue Service. LITC - The Low Income Taxpayer Clinic (LITC) grant program is a matching grant program that the IRS administers in which organizations receive a grant for providing representation to low income taxpayers who have a controversy with the IRS. MRE - Minimum Returns Expected. The minimum number of Federal income tax returns a grant recipient agrees to accomplish during the grant period, as specified in Form 9661 and Publication 5245, and also referred to as the return goal.” OMB - The Office of Management and Budget. Appendix C - Glossary/Definitions