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AmeriCorpsVISTAProgram Grant 

FY 2022 GRANT TERMS AND CONDITIONS 

These AmeriCorps Grant Program-Specific Terms and Conditions and the General Terms and Conditions are

binding on the recipient.

TABLE OF CONTENTS

AMERICORPS VISTA PROGRAM GRANTS .........................................................................................................1

I. CHANGES FROM THE FY 2021 AMERICORPS VISTA PROGRAM GRANT TERMS AND CONDITIONS...........1

II. NOTICE OF FUNDING OPPORTUNITY........................................................................................................1

III. AWARD ACCEPTANCE...............................................................................................................................1

IV. LIVING ALLOWANCEAND WITHHOLDINGS ...............................................................................................2

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

VI. AWARD PERIOD ........................................................................................................................................3

VII. REPORTING REQUIREMENTS ....................................................................................................................3

VIII. RECOGNITION OF FEDERAL FUNDING........................................................................................................5

IX. EXTERNAL AND DATA COLLECTION..........................................................................................................5

X. ALLOWABLE COSTS...................................................................................................................................5

XI. SUBAWARDS PROHIBITED ........................................................................................................................5

XII. BUDGET AND PROGRAMMATIC CHANGES ...............................................................................................5

XIII. LOBBY DISCLOSURE ..................................................................................................................................6

XIV. NATIONAL SERVICE CRIMINAL HISTORY CHECK TRAINING.......................................................................6

I. CHANGES FROM THE FY 2021 AMERICORPS VISTA PROGRAM GRANT TERMS AND CONDITIONS

• Removed Encumbrance of Funds, Section V.

• Removed Portfolio Manager Authority, Section VII.

• Updated REPORTING REQUIREMENTS to include VISTA Progress Report Supplement (VPRS)

and clarified Payment Management System reporting requirements as part of closeout,

Section VII.

• Revised NATIONAL SERVICE CRIMINAL HISTORY CHECK TRAINING to reflect current

requirements and update the Litmos URL, Section XIV.

II. NOTICE OF FUNDING OPPORTUNITY

The Notice of Funding Opportunity (Notice) and any amendments are hereby incorporated into

this agreement. Recipients are bound by the authorizations, restrictions and requirements

contained in the Notice. If there are any inconsistencies between the Notice and any statute,

regulation, guidance or cost principle, the statute, regulation, guidance, or cost principle take

precedence over matters set forth in the Notice.

III. 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.
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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.

IV. LIVING ALLOWANCE AND WITHHOLDINGS

Living Allowance (also referred to as Subsistence Allowance) are the biweekly payments made to 

AmeriCorps VISTA members and AmeriCorps VISTA summer associates to cover housing, food, and 

other personal expenses during their termof service. Living allowances are neithersalary, 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 sponsorsshall 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.

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.
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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.

V. 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 than the sponsor uses forsponsor 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.

VI. AWARD PERIOD

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.

VII. 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 semi-annually, twice yearly in sixmonth increments from the budget period start date of the grant. 
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Final Federal Financial Report (AmeriCorps). A recipient must submit, in lieu of the last semiannual financial report, a final financial report. The final FFR is cumulative over the performance 

period of the award. This final 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. FFR/Federal Cash Transaction 

Reports (FCTRs) 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/Federal Cash Transaction Report no later than 120 days after the end of the project period.

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.

Requestsfor 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) AmeriCorpsreceives 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 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 as AmeriCorps determines is necessary. The recipient shall

submit such special reports as requested by AmeriCorps.
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VIII. RECOGNITION OFFEDERALFUNDING

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.

IX. EXTERNAL AND DATACOLLECTION

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.

X. 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.

XI. 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.

XII. BUDGETAND 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 

disaster-related programmatic changes, AmeriCorps reserves the right to limit or deny disasterrelated 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 
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for the cost to be allowable such as pre-award 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 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. 

XIII. LOBBY DISCLOSURE

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

disclosure report, Standard FormLLL, 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.

XIV. NATIONAL SERVICE CRIMINAL HISTORY CHECK TRAINING 

All recipients and subrecipients required to comply with National Service Criminal History 

Checks (NSCHCs) must complete and retain a certificate of completion of the AmeriCorps’ 

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

criminal history background checks comply with all NSCHC requirements. Refer to 45 CFR § 

2540.200 for the list of entities required to comply with NSCHC. The AmeriCorps designated ecourse provides a thorough overview of the requirements and can be found at: 

https://americorpsonlinecourses.litmos.com. Each grant recipient and subrecipient must 

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

fulfill this requirement on behalf of the recipient or subrecipient. The grant recipient and 

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

annually prior to the expiration of the certificate. Grant recipients and subrecipients should 

save certificates of completion from each year as grant records.