AmeriCorps VISTA Program

2015 GRANT TERMS AND CONDITONS

Effective January 1, 2015

These Corporation for National & Community Service (CNCS) Grant Terms and Conditions are 

binding on the recipient. By accepting funds under this award, the recipient agrees to comply 

with, and include in all awards and subaward, these program-specific Grant Terms and 

Conditions, the CNCS general grant terms and conditions, all applicable federal statutes, 

regulations and guidelines, and any amendments thereto. The grantee agrees to operate the 

funded program in accordance with the approved grant application and budget, supporting 

documents, and other representations made in support of the approved grant application. The 

term recipient is used to connote either grant recipient or subrecipient, as appropriate, throughout 

these Terms and Conditions. 

TABLE OF CONTENTS 

AMERICORPS VISTA PROGRAM GRANT TERMS AND CONDITIONS...........

A. Living Allowances and Withholdings ....................................................................1

B. Employer Identification Number (EIN) ..................................................................3

C. Grant Period ............................................................................................................3

D. Reporting Requirements .........................................................................................3

E. Federal Financial Reports (FFRs) ...........................................................................4

F. Federal Financial Reporting/Disbursements ...........................................................4

G. Project Progress Report .................................................................................................. 5

H. Recognition of Federal Funding .............................................................................5

I. Program/Project Manager Authority .......................................................................5

J. Prohibition on Use of Program Grant Funds ..........................................................5

K. External Evaluation and Data Collection ................................................................6

L. Program Income ......................................................................................................6

M. Budget and Programmatic Changes ........................................................................7

N. Lobby Disclosure ....................................................................................................8

Attachment

Grant Program Civil Rights and Non-Harassment Policy ............................................9

A. Living Allowance and Withholdings

1. Living Allowance (also referred to as Subsistence Allowance). The biweekly 

payments made to AmeriCorps VISTA members and AmeriCorps VISTA Summer 

Associates to cover housing, food and other personal expenses during their term of 

service. Living allowances are neither salary, nor wages for work. Living allowances do 

not correspond with services provided by VISTA members or VISTA Summer 

Associates and are not intended to serve as payment for services provided by VISTA 

members and VISTA Summer Associates.

AmeriCorps VISTA Program sponsors must obtain a W-4 Form (Employee’s 

Withholding Allowance Certificate), or a W-4E Form (Exemption from Withholding) 

from each AmeriCorps VISTA member. By January 31 of the calendar year following the 

payments, the grant sponsor must provide each member with a W-2 Form (Wage and Tax 

Statement) that reports the AmeriCorps VISTA member’s total earnings, and federal 
2

taxes withheld, for the period during the prior calendar year in which the sponsor 

provided the member a living allowance. CNCS will provide the members with a W-2 

Form for any allowance or stipend earnings made directly by CNCS.

The sponsor will disburse the AmeriCorps VISTA member living allowances in arrears, 

either biweekly in 26 payments if following the federal VISTA allowance schedule or 

twice monthly if the sponsor’s organizational pay schedule is twice a month or 24

payments in a year. The living allowance provided to AmeriCorps VISTA members shall 

be at the same rate as the allowance provided to other AmeriCorps VISTA members 

serving in similar circumstances in the same state. The sponsor shall modify allowances 

and end-of-service stipends disbursed to AmeriCorps VISTA members to reflect any 

changes to such allowances, as determined by CNCS.

AmeriCorps VISTA program grant sponsors shall make no deductions from member 

allowances for workers compensation, health coverage, or other types of fringe benefits. 

With regard to health coverage, AmeriCorps VISTA members are covered by either a 

state exchange, the federal exchange, Medicaid, Medicare, or the AmeriCorps VISTA 

Health Benefits Program. With regard to workers compensation, VISTA members are 

covered by the Federal Employees Compensation Act (FECA).

AmeriCorps VISTA Program Grant sponsors may not expend funds approved for 

payment of bi-weekly living allowances, or stipends for any other purpose without the 

prior written approval of CNCS's Grants Officer.

2. Life Insurance: Life insurance premiums must be deducted from each disbursement of 

the living allowance for members who currently have such coverage, and for new 

members who elect life insurance coverage. Contact your CNCS State Office for the 

current premium amount. The sponsor shall issue one check, payable to Reliance 

Standard, for the amount of the total premiums deducted each pay period. The sponsor 

must send the check for each pay period and the list of members covered during the pay 

period to CNCS - VISTA, Life Insurance Manager, 1201 New York Ave. NW, 

Washington, D.C. 20525. AmeriCorps VISTA program sponsors must notify their CNCS 

State Office, in writing, as soon as a member terminates service so that the life insurance 

coverage of the terminated member under CNCS group policy will cease.

3. Federal Workers Compensation Coverage. AmeriCorps VISTA members are 

considered federal employees for purposes of the Federal Employees Compensation Act 

(FECA) and are covered by FECA; therefore, no additional payment for workers 

compensation shall be paid to the state.

4. Unemployment Benefits. AmeriCorps VISTA members are not eligible for 

unemployment benefits or insurance at the completion of service; therefore, no 

unemployment tax shall be paid to the state.

5. IRS Tax Status. AmeriCorps VISTA members are regarded as federal employees only 

for certain limited purposes under the Internal Revenue Code. Among the limited 

purposes are federal income tax and FICA (Social Security and Medicare) tax 

withholding. They are not employees of the grant sponsor. The rules that apply to FICA 

withholding for other employees of the sponsor do not apply to the AmeriCorps VISTA 
3

members. (FICA should not be withheld from any living allowances and is only withheld 

from the end-of-service stipend at the time it is paid to the member).

The sponsor will withhold federal income taxes on all taxable member payments and 

withhold FICA (Social Security and Medicare) from the end-of-service stipend and 

submit it to the Internal Revenue Service at time of payment.

B. Employer Identification Number (EIN)

Employer Tax Identification or Federal Tax Identification Number: AmeriCorps VISTA 

members are considered federal employees for purposes of the Internal Revenue Code 

and the sponsor must withhold certain federal taxes. Because of this relationship, the 

VISTA grant sponsor should obtain a employer identification number (EIN) for the 

VISTA project to comply with the Internal Revenue Code. However, it is recommended 

that the sponsor obtain and use a separate EIN for the VISTA project from the EIN that 

the sponsor uses for sponsor employees. Using a separate EIN may help to clarify to the 

Internal Revenue Service and other sources that VISTA members are not considered 

sponsor employees. Also, because VISTA members are taxed in a somewhat different 

manner from sponsor employees (for example, neither FICA, nor state and local taxes, 

are not withheld for the living allowances of VISTA members), separate EINs will ensure 

that the payroll is administered distinctly and properly for the two groups. Contact the 

Internal Revenue Service or your tax advisor for more information regarding obtaining 

multiple EINs for your organization.

C. Grant Period

Unless otherwise specified, the award covers a three year project period. In approving a 

multiyear project period the Corporation makes an initial award for the first budget period. 

Additional funding for subsequent budget periods is contingent upon satisfactory progress 

and the availability of funds. The project period and the budget are noted on the award 

document.

D. Reporting Requirements

This section applies only to the recipient. The recipient is responsible for timely submission 

of periodic financial and progress, and member reports during the project period and a final 

financial report and for setting submission deadlines for its respective subrecipients, if 

applicable, that ensure the timely submission of recipient reports.

1. Financial Reports. The recipient shall complete and submit financial reports in 

eGrants to report the status of all funds. The recipient must submit timely cumulative 

financial reports in accordance with CNCS guidelines and sections E and F, above. 

2. Final Financial Report. A recipient must submit, in lieu of the last semi-annual 

financial report, a final financial report. These reports are due no later than 90 days 

after the end of the project period.

3. Reporting at the Dept. of Health and Human Services/Payment Management 

System. (HHS/PMS) All recipients must submit the Federal Financial Report (FFR) 
4

Cash Transactions Report on a quarterly basis to the HHS/PMS per the Electronic 

Funds Transfer Agreement.

4. Progress Reports. The recipient shall complete and submit timely progress reports 

to include a summary of accomplishments during the reporting period. This includes 

reporting on the progress to date made by the recipient and subrecipients for that 

reporting period. The report is submitted through the appropriate electronic system. 

Individual program guidance determines the due date for the reports. 

5. Member Payments Report. The sponsor shall submit to the CNCS State Program 

Office at least monthly, a report of AmeriCorps VISTA member payments disbursed, 

showing each member by name, and the amount of living allowances and deductions 

disbursed to AmeriCorps VISTA members. A photocopy of a computer printout or 

accounting ledger is acceptable proof of payments.

6. Requests for Extensions. Extensions of reporting deadlines will be granted only 

when 1) the report cannot be furnished in a timely manner for reasons, in the 

determination of CNCS, legitimately beyond the control of the grantee, and 2) CNCS 

receives a written request explaining the need for an extension before the due date of 

the report. 

Extensions of deadlines for financial reports may only be granted by the Field 

Financial Management Center (FFMC), and extensions of deadlines for progress 

reports may only be granted by the Program Office.

7. Other. The recipient shall meet as necessary with the CNCS Program Office or with 

other staff or consultants designated by the CNCS Program Official to exchange 

views, ideas, and information concerning the project. The recipient shall submit such 

special reports as may be reasonably requested by CNCS.

E. Federal Financial Reports (FFRs)

CNCS Semi-Annual SF-425 Federal Financial Report. Sponsors complete a semi-annual 

Federal Financial Report (FFR), twice yearly in six month increments from the budget start 

date of the grant to report federal expenditures of funding. 

CNCS Final Federal Financial Report. Sponsors completing the final year of their grants

must submit, in lieu of the last semi-annual FFR, a final FFR. The final FFR is cumulative 

over the performance period of the grant within 90 days after the close of the grant. Final 

FFRs must report expenditure of funds on a cumulative basis over the budget period of the 

grant, and must be submitted through the CNCS eGrants system.

F. Federal Financial Reporting/Disbursements

U.S. Department of Health and Human Services Payment Management System SF-425 

Federal Financial Report (Federal Cash Transaction Report or FFR). CNCS issues 

VISTA Program grant funds to sponsors through the U.S. Department of Health and Human 

Service (HHS) Payment System. Sponsors receiving grant funds through this system must 

submit a Federal Financial Report (FFR) to report AmeriCorps VISTA CNCS federal 
5

funding disbursements and cash on hand, 30 days after each calendar quarter beginning with 

the first calendar quarter that contains the start date of the grant. FFRs must report 

disbursement of funds on a cumulative basis over the performance period of the grant and be 

submitted through the HHS Payment Management System on the following schedule:

Period Covering: Report Due No Later Than:

January 1 to March 31 April 30

April 1 to June 30 July 30

July 1 to September 31 November 30

October 1 to December 31 January 30

G. Project Progress Report

The sponsor shall complete and submit Project Progress Reports via CNCS’ eGrants system 

to the CNCS State Program Office. The Project Progress Reports shall report on the progress 

toward achievement of project performance targets. Refer to the Project Progress Report 

instructions for current due dates.

H. Recognition of Federal Funding

When issuing statements, press releases, requests for proposals, bid solicitations, annual 

reports and other documents describing projects or programs funded in whole or in part with 

CNCS money, the grantee receiving federal funds, including but not limited to state and local 

governments, shall clearly state (1) the percentage of the total cost of the program which will 

be financed with CNCS money, and (2) the dollar amount of CNCS funds for the project or 

program.

I. Program/Project Manager Authority

The Program/Project Manager for this award is listed on the face page of the Notice of Grant 

Award. The Program/Project Manager has full authority to represent CNCS in connection 

with management of the technical and programmatic performance of the award. They are not 

authorized to change the terms and conditions, estimated costs, or period of performance, or 

to give approvals, written or verbal, specifically reserved for the Grant Officer.

J. Prohibition on Use of Program Grant Funds 

While charging time to this AmeriCorps VISTA Program Grant award, or otherwise 

performing activities supported by the AmeriCorps VISTA program or CNCS, neither the 

sponsor nor anyone acting under the supervision or authority of the sponsor, may engage in 

the following activities:

1. Attempting to influence legislation.

2. Organizing or engaging in protests, petitions, boycotts, or strikes. 

3. Assisting, promoting, or deterring union organizing.

4. Impairing existing contracts for services or collective bargaining agreements. 
6

5. Conducting a voter registration drive or using CNCS funds to conduct a voter registration

 drive. 

6. Engaging in partisan political activities or other activities designed to influence the

 outcome of an election to any public office.

7. Engaging in religious instruction; conducting worship services; providing instruction as

part of a program that includes mandatory religious instruction or worship; constructing 

or operating facilities devoted to religious instruction or worship; maintaining facilities 

primarily or inherently devoted to religious instruction or worship; or engaging in any 

form of religious proselytization.

8. Providing a direct benefit to: 

a. A for-profit entity; 

b. A labor union; 

c. A partisan political organization; 

d. An organization engaged in the religious activities described in the preceding 

sub-clause 8., unless CNCS assistance is not used to support those religious 

activities; and

e. A nonprofit entity that fails to comply with the restrictions contained in 

section 501(c)(3) of the Internal Revenue Code of 1986 related to engaging in 

political activities or substantial amount of lobbying except that nothing in 

these Terms and Conditions shall be construed to prevent participants from 

engaging in advocacy activities undertaken at their own initiative. 

9. Providing abortion services or referrals for receipt of such services.

10. Grant funds may not be used for international travel or projects where the primary 

beneficiaries of an activity are outside the United States.

11. Such other activities as CNCS may prohibit.

Individuals may exercise their rights as private citizens and may participate in the above 

activities on their own initiative, on non-CNCS time, and using non-CNCS funds. Individuals 

should not wear the AmeriCorps VISTA or AmeriCorps logos while doing so.

K. External and Data Collection

The grantee must cooperate with the Corporation and its evaluators in all monitoring and 

evaluation efforts. As part of this effort, the grantee must collect and submit certain project 

data, as defined in the AmeriCorps VISTA Progress Report Supplement and must provide 

data as requested or needed to support external evaluations.

L. Program Income

1. General. Income, including fees for service earned as a direct result of the grant-funded 

program activities during the award period, must be retained by the grantee and used to 

finance the grant’s non-CNCS share.
7

2. Excess Program Income. Program income earned in excess of the amount needed to 

finance the grantee share must follow the appropriate requirements of 2 CFR § 

200.307(e)(1) and be deducted from total claimed costs, or with prior written approval 

from CNCS, the requirements of 2 CFR § 200.307(e)(2) through a budget amendment 

be used to enhance the program (additive process). Recipients that earn excess income 

must specify the amount of the excess in the comment box on the financial report.

3. Fees For Service. When using assistance under this grant, the grantee may not enter into 

a contract for or accept fees for service performed by participants when:

a. The service benefits a for-profit entity; 

b. The service falls within the other prohibited activities set forth in statute, 

regulation, or these award terms and conditions. 

M. Budget and Programmatic Changes

1. Programmatic Changes. The grantee must obtain the prior written approval of CNCS 

before making the following changes:

a. Changes in the scope, objectives or goals of the project, transfer of the project 

effort, or project timeline whether or not they involve budgetary changes.

b. Entering into subawards or contracts for activities funded by the award, but 

not identified or included in the approved application and grant budget.

2. Budgetary Changes. The grantee must obtain the prior written approval of CNCS’s Field 

Financial Management Center (FFMC) before deviating from the approved budget in any 

of the following ways:

a. Specific Costs Requiring Prior Approval Before Incurrence under 2 CFR § 

200.407. Examples of costs requiring prior written approval before they are 

allowed include rearrangement and alteration costs, and pre-award costs.

b. Purchases of Equipment over $5,000 using grant funds, unless specified in the 

approved application and budget.

c. Unless the CNCS share of the award is $50,000 or less, changes to cumulative 

and/or aggregate budget line items that amount to 10 per cent or more of the 

total budget must be approved in writing in advance by CNCS. The total 

budget includes both the CNCS and recipient shares. Recipients may transfer 

funds among approved direct cost categories when the cumulative amount of 

such transfers does not exceed 10 percent of the total budget.

3. Approvals of Programmatic and Budget Changes. CNCS’s Grants officers are the only 

officials who have the authority to alter or change the provisions or requirements of the 

grant. Programmatic changes also require final approval of CNCS’s Field Financial 

Management Center (FFMC) after written recommendation for approval is received from 

the Program Office. The Grants Officers will execute written amendments, and 

Recipients should not assume approvals have been granted unless documentation from the 

Grants Office has been received.
8

N. LOBBY DISCLOSURE

For grant awards exceeding $100,000, pursuant to 31 U.S.C. 1352, the Grantee is required to 

file a disclosure report, Standard Form LLL, Disclosure of Lobbying Activities, at the end of 

any quarter, when the Grantee has paid or agreed to pay any lobbying entity for influencing 

or attempting to influence an officer or employee of any agency, a Member of Congress, an 

officer or employee of Congress, or an employee of a Member of Congress in connection 

with a covered Federal action. The report must be submitted to the Corporation State 

Program Director.
9

ATTACHMENTS

Grant Program Civil Rights and Non-Harassment Policy

The Corporation for National and Community Service (CNCS) has zero tolerance for the

harassment of any individual or group of individuals for any reason. CNCS is committed to

treating all persons with dignity and respect. CNCS prohibits all forms of discrimination based

upon race, color, national origin, gender, age, religion, sexual orientation, disability, gender identity 

or expression, political affiliation, marital or parental status, or military service. All programs 

administered by, or receiving Federal financial assistance from CNCS, must be free from all

forms of harassment. Whether in CNCS offices or campuses, in other service-related settings such

as training sessions or service sites, or at service-related social events, such harassment is

unacceptable. Any such harassment, if found, will result in immediate corrective action, up to and 

including removal or termination of any CNCS employee or volunteer. Recipients of Federal

financial assistance, be they individuals, organizations, programs and/or projects are also subject

to this zero tolerance policy. Where a violation is found, and subject to regulatory procedures, 

appropriate corrective action will be taken, up to and including termination of Federal financial

assistance from all Federal sources.

Slurs and other verbal or physical conduct relating to an individual’s gender, race, ethnicity,

religion, sexual orientation or any other basis constitute harassment when it has the purpose or effect

of interfering with service performance or creating an intimidating, hostile, or offensive service 

environment. Harassment includes, but is not limited to: explicit or implicit demands for sexual 

favors; pressure for dates; deliberate touching, leaning over, or cornering; offensive teasing, 

jokes, remarks, or questions; letters, phone calls, or distribution or display of offensive materials;

offensive looks or gestures; gender, racial, ethnic, or religious baiting; physical assaults or other 

threatening behavior; or demeaning, debasing or abusive comments or actions that intimidate.

CNCS does not tolerate harassment by anyone including persons of the same or different races,

sexes, religions, or ethnic origins; or from a CNCS employee or supervisor; a project, or site

employee or supervisor; a non-employee (e.g., client); a co-worker or service member.

I expect supervisors and managers of CNCS programs and projects, when made aware of alleged 

harassment by employees, service participants, or other individuals, to immediately take swift and 

appropriate action. CNCS will not tolerate retaliation against a person who raises harassment 

concerns in good faith. Any CNCS employee who violates this policy will be subject to

discipline, up to and including termination, and any grantee that permits harassment in violation

of this policy will be subject to a finding of non-compliance and administrative procedures that 

may result in termination of Federal financial assistance from CNCS and all other Federal

agencies.

Any person who believes that he or she has been discriminated against in violation of civil rights

laws, regulations, or this policy, or in retaliation for opposition to discrimination or participation 

in discrimination complaint proceedings (e.g., as a complainant or witness) in any CNCS program 

or project, may raise his or her concerns with our Office of Civil Rights and Inclusiveness

(OCRI). Discrimination claims not brought to the attention of OCRI within 45 days of their

occurrence may not be accepted in a formal complaint of discrimination. No one can be required to

use a program, project or sponsor dispute resolution procedure before contacting OCRI. If another 

procedure is used, it does not affect the 45-day time limit. OCRI may be reached at (202) 606-

7503 (voice), (202) 606-3472 (TTY), eo@cns.gov, or through www.nationalservice.gov.

5/1/2014

Date