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AmeriCorps VISTA Program Grant

FY 2017 GRANT TERMS AND CONDITIONS

Effective October 1, 2016

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, 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

A. Living Allowance and Withholdings.................................................................................................................2

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

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

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

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

F. Federal Financial Reporting/Disbursements (HHS)..........................................................................................4

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

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

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

J. External and Data Collection ............................................................................................................................5

K. Allowable Costs.................................................................................................................................................5

L. Subawards Prohibited .......................................................................................................................................5

M. Budget and Programmatic Changes.................................................................................................................5

N. Lobby Disclosure...............................................................................................................................................5
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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 Grant 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 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 may be covered by either private insurance, 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, 250 E Street SW, 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.
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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 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 an 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 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 one year project period. If approving a multiyear project period 

CNCS 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 (CNCS). The recipient shall complete and submit financial reports in eGrants to 

report the status of all funds. The recipient must submit semi-annual cumulative financial reports in 

accordance with CNCS guidelines.

2. Final Financial Report (CNCS). 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) and 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 
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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 

eGrants. 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 State Office or with other staff or 

consultants designated by the CNCS Program Officer 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 (CNCS)

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 (HHS)

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

Federal Financial Report/Federal Cash Transaction Report (FCTR). 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 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. FFR/FCTRs 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 October 30

October 1 to December 31 January 30
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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. 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.

K. Allowable Costs

To be allowable under a VISTA grant award, costs must fit within the allowable cost categories specified in the 

VISTA Program Grant Budget instructions.

L. Subawards Prohibited

VISTA grant recipients may not make subawards.

M. Budget and Programmatic Changes

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 CNCS State 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.

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.