13977 VITA Grant Budget Plan

Form

Department of the Treasury - Internal Revenue Service

13977

VITA Grant Budget Plan

(August 2025)

OMB Number
1545-2222

Purpose: This form is to be used by VITA Grant Applicants. It should accompany the completed VITA Grant Application and only
represent the categorical dollar expenses of estimated program expenditures, cash contributions and third party-in-kind contributions
(donated cash, property or services) qualifying as matching funds.
Name of Organization

Federal Funds
Proposed Expenditures

Matching Funds
Proposed Expenditures

1. Personnel
2. Volunteer services

Check if simplified method used

3. Fringe benefits
4. Travel
5. Equipment
6. Supplies
7. Contractual
8. Other expenses
9. Financial education asset building services
10. Volunteer recognition
11.

Indirect cost rate

OR

de minimis rate

12. Total estimated program cost (add all lines)
13. Corporate felony conviction

Yes

No

14. Related party transaction

Yes

No

15. Sub-Awards of $1,000 or more

Yes

No

Comments/Remarks

Catalog Number 51502R

www.irs.gov

Form 13977 (Rev. 8-2025)

Page 2

Instructions - Federal Funds
Proposed Expenditures
Line 1

Instructions - Matching Funds
Proposed Expenditures

• Do not include fringe benefits with this calculation.
Documentation includes daily timesheets for the individuals
covered. This is required for both employees and
volunteers.

Line 1 • Matching funds pay be used to pay for personnel for
certain positions involved with the VITA Program.
They are: Program coordinator, financial coordinator, site
coordinator, clerical support, tax law instructor, quality
reviewer, Financial Education and Asset Building (FEAB)
coordinator and information technology support. Other
positions may be considered with prior approval. Federal
funds may not be paid to individuals for the activities of
screening or preparing tax returns

• Federal funds may only be used for certain positions
directly involved in the VITA Program. They are: Program
coordinator, financial coordinator, site coordinator, clerical
support, tax law instructor, quality reviewer, Financial
Education and Asset Building (FEAB) coordinator and
information technology support. Other positions may be
considered with prior approval. Federal funds may not be
paid to individuals for the activities of screening or
preparing tax returns.

• Non-federal funds may be used to pay these expenses
and can be used as matching funds when incurred by
individuals directly involved in the delivery of the program.

• Non-federal funds may be used to pay these expenses and
can be used as matching funds when incurred by
individuals directly involved in the delivery of the program.
Line 2

• N/A

Line 2 • The value of volunteer service furnished by professional
and technical personnel, skilled and unskilled labor may be
counted as matching funds if the services are an integral
and necessary part of the program.
• The rate for volunteer services shall be determined
consistent with the principals stated in OMB 2 CFR 200 of
the “Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards”.
• Services provided by students to satisfy an academic
requirement do not qualify as matching funds.
• If using the Simplified Method to calculate Volunteer
Services as match, provide your calculation in the
Comment/Remark field or as an attachment.

Line 3

• Only include fringe benefits for individuals paid. These
should not be included in the salary calculations or
contractual services.
• Federal funds may only be used to pay fringe benefits for
certain positions directly involved in the VITA Program.
Positions include program or site coordinator, financial or
clerical support, tax law instructor, quality reviewers and
information technology support.

Line 3 • Matching funds may be used to pay fringe benefits for
positions directly involved in the VITA Program. Positions
include program or site coordinator, financial or clerical
support, tax law instructor, quality reviewers and
information technology support.
• Non-federal funds may be used to pay these expenses can
be used as matching funds when incurred by individuals
directly involved in the delivery of the program.

• Non-federal funds may be used to pay these expenses can
be used as matching funds when incurred by individuals
directly involved in the delivery of the program.
Line 4

• Enter the total estimated travel reimbursement for VITA site
operations to volunteer Tax Assistors and Coordinators/
Administrators.

Line 4 • Enter the total estimated travel reimbursement for VITA
site operations for Tax Assistors and Coordinators/
Administrators.

• DO NOT include expenses for any volunteer twice, even if
he/she serves in two or more capacities.

• DO NOT include expenses for any volunteer twice, even if
he/she serves in two or more capacities.

• DO NOT include expenses for training.

• DO NOT include expenses for training.

• Reimbursements may be made to volunteers for either
actual expenses incurred or stipends provided to
volunteers.

• Reimbursements may be made to volunteers for either
actual expenses incurred or stipends provided to
volunteers.

• Stipends must be designed to relieve the volunteer of
expense documentation and should be based on expected
out-of-pocket expenses not on the time engaged in
volunteer service.

• Stipends must be designed to relieve the volunteer of
expense documentation and should be based on expected
out-of-pocket expenses not on the time engaged in
volunteer service.

• Stipends may not be based on the time the volunteer is
expected to be engaged in volunteer service.

• Stipends may not be based on the time the volunteer is
expected to be engaged in volunteer service.

Catalog Number 51502R

www.irs.gov

Form 13977 (Rev. 8-2025)

Page 3

Instructions - Federal Funds
Proposed Expenditures (cont'd)
Line 5

Instructions - Matching Funds
Proposed Expenditures (cont'd)

• Enter estimated expenses for computer hardware and
printers. This would include expenses associated with the
purchase of computer and/or printer equipment in
accordance with the cost principles outlined in 2 CFR Part
200 Subpart E, Cost Principles. Expenses for a laptop are
limited to $1,000 per unit.

Line 5 • Enter the estimated expenses or cash value for computer
hardware and printers for e-file return preparation at a
VITA site.
• The value of donated equipment shall not exceed the fair
market value of equipment of the same age and condition
at the time of donation.

• Include estimated expense for software including
encryption and computer upgrades (memory and operating
systems).

• The value of loaned equipment shall not exceed its fair
market rental value.

• Grant funds cannot be used to purchase tax preparation
software.

• Enter estimated expense for software including tax
preparation, encryption and computer upgrades (memory
and operating systems).

Line 6 • Enter estimated expenses for general office supplies
including pencils, pens, paper. Include postage for the
fulfillment of orders for program materials. Only include
office supplies and equipment purchased directly for use in
supporting the VITA program.

Line 6 • Enter estimated expenses for general office supplies
including pencils, pens, paper. Value assessed to donated
supplies shall be reasonable and shall not exceed the fair
market value of the property at the time of the donation.
• Include supplies directly attributable to delivery of e-file.

• Include supplies directly attributable to delivery of e-file.
Line 7 • Federal funds may be used for contractual agreements to
provide specialty services such as an interpreter,
appointment scheduling, space rental, etc.
• A contract for space rental may include such additional
services as security, maintenance, and cleaning. If the
contract covers the use of the service for other than the
VITA Program, only the portion directly attributable to the
VITA Program may be charged.

Line 7 • Matching funds may be used for contractual agreements to
provide specialty services such as an interpreter,
appointment scheduling, space rental, etc.
• A contract for space rental may include such additional
services as security, maintenance, and cleaning. If the
contract covers the use of the service for other than the
VITA Program, only the portion directly attributable to the
VITA Program may be charged.
• For example, a facility is used to support four programs
and the VITA Program operates during 30% of the time.
The cost of rental is $2,000 per month, it would be limited
to 30% or $600 for only those months that the VITA
Program is in operation.

• For example, a facility is used to support four programs and
the VITA Program operates during 30% of the time. The
cost of rental is $2,000 per month, it would be limited to
30% or $600 for only those months that the VITA Program
is in operation.
Line 8 • Other included expenses that must be a direct cost and
incurred solely in support of the VITA program.

Line 8 • Other included expenses that must be a direct cost and
incurred solely in support of the VITA program. Nonfederal funds used to pay these expenses may be used for
matching when incurred specifically for the delivery of the
VITA program.

Line 9 • Enter the estimated cost of expenses associated with
Financial Education and Asset Building. Expenses are
limited to 10% of the total federal amount awarded.

Line 9 • Enter the estimated cost of expenses associated with
Financial Education and Asset Building. Expenses are
limited to 10% of the total federal amount awarded.

Line 10 • Enter the estimated cost for Volunteer Recognition Items.
You may use grant funds to purchase items to recognize
volunteers for their contribution to the VITA Program.
Recognition items should not exceed $10.00 per volunteer.

Line 10 • Enter the estimated cost for Volunteer Recognition items.
You may use grant funds to purchase items to recognize
volunteers for their contribution to the VITA Program.
Recognition items should not exceed $10.00 per volunteer.

Line 11 • Indicate in the check box if you have an approved rate or if
you will use the de minimus MTDC. If using an approved
rate, include the rate agreement with your application.

Line 11 • N/A - Indirect expenses, including general overhead of any
entity administering the program, is not allowed as match.

• Enter indirect costs expenses in the Federal column only.
Line 12 • Total estimated Program Cost (ADD Lines 1-11)

Line 12 • Total estimated Program Cost (ADD Lines 1-11)

NOTE:

NOTE:

For an explanation on what Federal funds may not be
used for, see Publication 4671, VITA Grant Program
Overview and Application Package.

Catalog Number 51502R

www.irs.gov

For an explanation on what Qualified Matching Funds
may NOT include, see Publication 4671, VITA Grant
Program Overview and Application Package.

Form 13977 (Rev. 8-2025)

Page 4

Instructions - Line 13-15
Line 13 • Indicate if your organization has any corporate felony convictions. If so, provide a brief description in the comments section below.
VITA grant funds may not be awarded to any corporation that was convicted of a felony criminal violation under any federal law
within the preceding 24 months, where the IRS is aware of the conviction, unless the IRS has considered suspension or debarment
of the corporation and made a determination that denial of the grant is not necessary to protect the interests of the government.
Line 14 • Indicate if your organization has Related Party Transactions. If yes, provide a brief description in the comments section below. The
Recipient must follow IRS conflict of interest policies for federal awards and must immediately disclose in writing any potential
conflict of interest to the Grant Program Office.
Line 15 • Indicate if your organization will have sub-award of $1,000 or more. If yes, you will be required to provide a list of sub-awards,
amount, name of organization and the organization's DUNS/UEI if awarded.

Privacy and Paperwork Reduction Act Notice
The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how
it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or
mandatory. Our legal right to ask for information is 5 U.S.C. 301. The Paperwork Reduction Act requires that the IRS display an OMB control number on
all public information requests. The OMB Control Number for this study is 1545-2222. The time estimated for participation is 30 minutes. We are asking
for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach
programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach
activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary.
However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.

Catalog Number 51502R

www.irs.gov

Form 13977 (Rev. 8-2025)