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AmeriCorps VISTA Program Grant

FY 2023 GRANT TERMS AND CONDITIONS

These AmeriCorps (AmeriCorps is the operating name for the Corporation for National and 

Community Service) Grant Program Specific Terms and Conditions and the 2023 

AmeriCorps General Terms and Conditions, are binding on the recipient. 

TABLE OF CONTENTS

AMERICORPS VISTA PROGRAM GRANT

I. CHANGES FROM THE FY 2022 AMERICORPS VISTA PROGRAM GRANT TERMS

AND CONDITIONS ............................................................................................................. 1

II. AWARD ACCEPTANCE ...................................................................................................... 1

III. LIVING ALLOWANCE AND WITHHOLDINGS ..............................................................2-3

IV. EMPLOYER IDENTIFICATION NUMBER (EIN) ................................................................. 3

V. AWARD PERIOD AND INCREMENTAL FUNDING.......................................................3-4

VI. REPORTING REQUIREMENTS........................................................................................4-5

VII. RECOGNITION OF FEDERAL FUNDING .......................................................................... 5

VIII. EXTERNAL AND DATA COLLECTION............................................................................. 6

IX. SUBAWARDS PROHIBITED ............................................................................................... 6

X. BUDGET AND PROGRAMMATIC CHANGES ...............................................................6-7

XI. LOBBY DISCLOSURE .......................................................................................................... 7

XII. NATIONAL SERVICE CRIMINAL HISTORY CHECK TRAINING ....................................... 7

CHANGES FROM THE FY 2022 AMERICORPS VISTA PROGRAM GRANT TERMS AND 

CONDITIONS

• Deleted the following sections: Notice of Funding Opportunity and Allowable 

Costs

• Section V – Defined project and budget periods

• Section XII – Updated language related to the requirements

AWARD ACCEPTANCE

The signature on the SF-424, including electronic signature via e-authentication on 

eGrants, constitutes a binding offer and constitutes agreement to the terms and 

conditions of award. AmeriCorps reserves the right to withdraw the award if activity 

does not begin upon award and/or as a remedy for non-compliance as described in 2 

CFR 200.339-340. 
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LIVING ALLOWANCE AND WITHHOLDINGS 

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 to 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. AmeriCorps will provide the 

members with a W-2 Form for any allowance or stipend earnings made directly by

AmeriCorps. 

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 amounts provided by the recipient to 

AmeriCorps VISTA members shall be set according to the current AmeriCorps VISTA 

rate based on the county in which the members serve. 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 AmeriCorps. 

AmeriCorps VISTA Program Grant sponsors shall make no deductions from member 

allowances for state taxes, 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, and/or the AmeriCorps 

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

members are covered by the Federal Employees Compensation Act (FECA).

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 AmeriCorps's Portfolio Manager. 

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.
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Unemployment Benefits. AmeriCorps VISTA members are not considered employees 

of the sponsor or subrecipient organization for any purpose. AmeriCorps VISTA 

members are not eligible for unemployment benefits or insurance based on their 

AmeriCorps VISTA service or at the completion of service; therefore, no unemployment 

tax shall be paid to the state.

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 withholding. They are not employees of the grant 

sponsor or subrecipient organization. The rules that apply to FICA withholding for 

employees of the sponsor or subrecipient organization 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. State 

taxes should not be withheld from any payments.) 

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

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

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

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.

AWARD PERIOD AND INCREMENTAL FUNDING 

A project period is the complete length of time the recipient is proposed to be 

funded to complete approved activities under the award. A project period may 

contain one or more budget periods. A budget period is a specific interval of time for 

which Federal funds are being provided to fund a recipient’s approved activities and 

budget.
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Unless otherwise specified, the award covers a one-year project period. In approving a 

multi-year project period, AmeriCorps generally makes an initial award for the first year 

of operation. Additional funding for subsequent budget periods is contingent upon 

satisfactory performance, a recipient’s demonstrated capacity to manage an award and 

comply with award requirements, and the availability of Congressional appropriations. 

AmeriCorps reserves the right to adjust the amount of an award or elect not to 

continue funding for subsequent years. The project period and the budget are noted 

on the award document. 

REPORTING REQUIREMENTS

The recipient is responsible for timely submission of periodic financial, progress, and 

member reports during the project period and a final financial report. 

Federal Financial Reports (AmeriCorps). The recipient shall complete and submit 

financial reports in eGrants (Financial Status Reports on menu tree) to report the 

status of all funds. The recipient must submit timely cumulative financial reports semiannually, twice yearly in six-month increments from the budget period start date of 

the grant. 

Final Federal Financial Report (AmeriCorps). 

Recipients completing the final year of their award must submit, in lieu of the last 

semi-annual financial report, a final financial report in eGrants. The final financial 

report is due no later than 120 days after the end of the project period. 

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

System (HHS/PMS).

AmeriCorps 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 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. FFRs must report disbursement of funds on a cumulative basis over the 

performance period of the grant and be submitted through the HHS/PMS 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 30 October 30

October 1 to December 31 January 30 

As part of the closeout process, a recipient must submit all final disbursements on the 

FFR no later than 120 days after the end of the period of performance. 
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Progress Reports. The sponsor shall complete and submit Project Progress Reports 

via AmeriCorps’ eGrants system. 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. (Also, see the Memorandum of 

Agreement.) Sponsors will also complete a VISTA Progress Report Supplement (VPRS) 

annually in November.

Member Payments Report. The sponsor shall submit to the AmeriCorps Regional 

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 as well as the source (AmeriCorps federal or 

non-federal). A photocopy of a computer printout or accounting ledger is acceptable 

proof of payments. 

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 AmeriCorps, legitimately beyond the control of the grantee, and 2) AmeriCorps

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

the report. 

Extensions of deadlines for financial and progress reports may only be granted by

the AmeriCorps Portfolio Manager. 

Other. The recipient shall meet as AmeriCorps determines is necessary with the 

AmeriCorps Regional Office or with other staff or consultants designated by the 

AmeriCorps Portfolio Manager to exchange views, ideas, and information concerning

the project. The recipient shall submit such special reports as requested by 

AmeriCorps. 

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 AmeriCorps 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 AmeriCorps money, and (2) the

dollar amount of AmeriCorps funds for the project or program. 

EXTERNAL AND DATA COLLECTION

The recipient must cooperate with AmeriCorps 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.
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SUBAWARDS PROHIBITED

VISTA grant recipients may not make subawards of grant funds. Direct reimbursement 

to sites for travel and/or training expenses are not considered subawards.

BUDGET AND PROGRAMMATIC CHANGES

Programmatic Changes. The recipient must first obtain the prior written approval of 

the AmeriCorps Portfolio Manager before making any of the following changes (1 

and 2): 

 

1 - Changes in the scope, objectives, or goals of the program, whether or not they 

involve budgetary changes; 

2 - Substantial changes in the level of member supervision; 

 

Upon notification to the AmeriCorps Portfolio Manager, recipients may make 

programmatic changes due to, or in response to, an officially declared state or 

national disaster without written approval from AmeriCorps. As soon as practicable, 

recipients making disaster-related programmatic changes must discuss the 

recordkeeping, member activities, performance measure adjustments, and other 

AmeriCorps VISTA award requirements with the AmeriCorps Portfolio Manager. 

While written approval from AmeriCorps is not required before making disasterrelated programmatic changes, AmeriCorps reserves the right to limit or deny 

disaster-related programmatic changes, including disallowing costs associated with 

the disaster-related activities. 

 

Budgetary Changes. The recipient must obtain the prior written approval of 

AmeriCorps’ Portfolio Manager before deviating from the approved budget in any of 

the following ways: 

 

1 - Specific Costs Requiring Prior Approval before Incurrence under the uniform 

administrative requirement, cost principles, and audit requirements for Federal 

awards at 2 CFR Parts 200 and 2205. Certain cost items in 2 CFR Parts 200 and 2205 

require approval of the awarding agency for the cost to be allowable such as preaward costs. Please ensure you consult the regulations and/or your Portfolio Manager 

prior to incurring costs to ensure allowability. 

2 - Unless the AmeriCorps share of the award is $100,000 or less, changes to 

cumulative and/or aggregate budget line items that amount to 10 percent or more of 

the total budget must be approved in writing in advance by AmeriCorps. The total 

budget includes both the AmeriCorps and recipient shares. Recipients may transfer 
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funds among approved direct cost categories when the cumulative amount of such 

transfers does not exceed 10 percent of the total budget. 

 

Approvals of Programmatic and Budget Changes. AmeriCorps Portfolio Managers 

are the only officials who have the authority to alter or change the terms and 

conditions or requirements of the award. Portfolio Managers will execute written 

amendments and recipients should not assume approvals have been granted unless 

documentation from the AmeriCorps Office of Grant Administration (OGA) has been 

received and executed via signature. Programmatic changes also require final 

approval of OGA after written recommendation for approval is received from the 

Portfolio Manager. 

LOBBY DISCLOSURE

For 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 AmeriCorps Senior Portfolio Manager.

NATIONAL SERVICE CRIMINAL HISTORY CHECK TRAINING 

All recipients must complete and retain a certificate of completion of the AmeriCorps 

NSCHC e-course training every year to ensure that recipients conducting criminal 

history background checks comply with all NSCHC requirements. The AmeriCorps 

designated e-course provides a thorough overview of the requirements and can be 

found at: https://americorpsonlinecourses.litmos.com. Each grant recipient must 

identify at minimum one staff person who has some responsibility for NSCHC 

compliance to fulfill this requirement on behalf of the recipient. The grant recipient 

must retain the certificate of completion and assign staff to retake the course annually 

prior to the expiration of the certificate. Grant recipients should save certificates of 

completion from each year as grant records.