Purpose

Provide guidance on requesting and distributing grants for expense payments from church/project funds. 

Scope

This standard applies to all grants used in connection with church and project funds.

Policy Supporting This Standard

• Funds and Grant-Making Policy for Churches and Projects

Standard Statement

The Reliant Board of Directors desires to issue financial ministry grants to other organizations to further Reliant’s exempt purposes and for use with programs not conducted directly by Reliant. Reliant leadership will review and determine whether to approve grant requests in a matter compliant with applicable laws and regulations and according to the requirements outlined below.

The approval of a church/project fund confirms that Reliant is in agreement to pay out any amount of grant expenses incurred that are in line with the approved church/project fund purpose. Further approvals for increased grant payments above the projected amount approved for the fund are not needed.

Roles:

Reliant Point Person is desired to be a Reliant employee/associate assigned to be the fund custodian, responsible for management of the fund and compliance with policy and standards, and acts as the main contact for the church/project fund, and is required for all church/project funds. The Reliant Point Person receives and distributes monies on behalf of the church/ministry to any Designated Grantees. All church/project funds are required to have an individual assigned as the Reliant Point Person. The Reliant Point Person agrees to complete training on grants and expense submissions and agrees to send a grant report every 6 months for the monthly payments received.

Authorized Signer(s) is the individual(s) who is authorized by the church/ministry to approve transfers, reimbursements, grants, and other payments from the church/project fund as outlined on the original church/project fund request form. 

Designated Grantee(s) is a foreign national receiving monies distributed from the church/project fund in the form of a stipend.

Requests:

Grant requests are used to request grant payments from the Reliant church/project fund. The Reliant Point Person for the fund submits grant requests on behalf of the church/project fund and sends grant reports after expenditures occur. Authorized Signers of the specific church/project fund must approve grant requests before distribution.

Grants can be requested as one-time or recurring payments for expenses. Grants can also be requested by the church/ministry partnership for monthly recurring disbursement of stipends for Designated Grantees. Amounts for stipends are determined by church/ministry partnership.

Grant requests may be submitted prior to or after expenditures occur. Grant requests submitted prior to expenditure must include the intended use and estimated amounts of monies needed, which must align with church/project fund purpose, and grant reports will be added to the request following expenditures. If expenditure has already occurred, the grant request and grant report may be submitted at the same time, and the grant request is still subject to approval before monies are distributed. 

Grant reports are due within six months of receipt of funds, so grant requests should be submitted with that timeframe in mind allowing for ample time for grant report submission after expenditures occur. 

Distribution:

Grants can only be distributed through an approved church/project fund which can only be created in connection to an approved Reliant partner.

Grant recipients may be domestic or foreign. Reliant will take reasonable steps of due diligence to ensure that it is not otherwise assisting known or suspected terrorists through its foreign grant-making process, including annually checking applicable governmental lists provided and maintained by the U.S. Treasury Department.

Reliant could send stipends to NGO or Point Person....

The Reliant Point Person must clearly communicate to the Designated Grantee that Reliant cannot hire the Designated Grantee or have the appearance that the Designated Grantee is being paid for hours worked, even as a contractor. Reliant acknowledges that a Designated Grantee receives a stipend to fulfill the purpose of the fund through conducting the ministry activities outlined on the stipend agreement, and due to these ministry activities, may not be able to devote time to other work activities sufficient to support the Designated Grantee's family, so Reliant recognizes that some of the funds may be used for personal expenses.

Foreign nationals may receive a stipend from a church/project fund as a Designated Grantee under the conditions outlined and signed by the foreign national on the stipend agreement. The stipend agreement states that the foreign national:

• Conducts ministry work alongside an existing Reliant partnership.
• Specifies ministry activities expected to occur as a result of receiving stipend disbursements.
• Be identified and vouched for by a Reliant worker or church/ministry partner.
• Be vetted using the OFAC Watchlist Verification.
• Assume responsibility for applicable payment of taxes and compliance with other local employment taxes and regulations.
• Able to receive monies through the officially registered-in-country church or ministry or a Reliant employee/associate. 
• Agree to inform Reliant if they come to the U.S. for any extended amount of time as Reliant cannot send them payment if they are on U.S. soil.

Once the stipend agreement has been signed, and the Designated Grantee has been approved, then grant stipend disbursement requests can be officially submitted. 

Reimttance give remittance (an explanation of the disbursement of those individuals) have them sign off to confirm they got the funds as our receipt, etc. 

A US charity that makes international grants must demonstrate discretion and control for IRS purposes. Ministry funds for ministry purposes and not just a conduit for the NGO of that country. We need to show/confirm it is a ministry of Reliant's -we make the decisions about the project. Master agreement outlines the controls but should also have a remittance with each payment as an acknowledgment that those terms and conditions are in place. Send a remittance with each grant payment- to highlight we have control of the funds- per the master grant agreement this money is or this... all conditions of the master agreement are relevant to this disbursement. Incorporate into master grant agreement to ensure NGO has clarified with individuals that individuals will be responsible for applicable payment of taxes, witholding for employment taxes, etc., compliance with local law. Clearly acknowledge expectations for local compliance.

Guidelines:

• Reliant will refuse any grants that are requested if it determines that the grant is not in line with the approved purpose of the associated church/project fund. 
• Reliant grants cannot be used for any purpose other than those approved by Reliant.
• Reliant will require periodic accounting of the usage of the grant funds.
• Reliant retains the right to withdraw approval of a current grant or to receive a refund of any unexpended grant funds.
• Reliant grants cannot be used to cause any private inurement or improper private benefit to occur.
• Reliant will not act as a conduit of funds for any recipient. Gifts received by Reliant that will be used for grants will be accepted in accordance with Reliant’s gift acceptance policies and for Board approved purposes.
• Grant funds received by the Reliant Point Person may only be disbursed to other organizations or individuals in a manner consistent with Reliant's Grant-Making Standard with the understanding that the church/ministry and/or Designated Grantee fully complies with the grant purposes and the requirements of Reliant's policies and procedures as well as local and country laws. 
• Reliant Point Person requesting a grant must attest they agree with the Reliant Grant-Making Standard before grant funds can be distributed.
• These guidelines shall be presented to all organizations seeking funding from Reliant, and shall be publicized whenever appropriate to Reliant donors.

Approval:

Only Authorized Signers of the specific church/project fund can approve the payment for the grant request. 

One-time grants require approval for each submission. 

Grant requests involving monthly, annual, or other periodic payments will normally (except in extenuating circumstances) be approved for a maximum of five years from the date of grant approval.  If the requested approved amount or individuals receiving funds for recurring grants change at any point after approval, then a new approval will be needed. If the grantee requires additional funding for the grant project after the grant expiration date, a new grant request must be submitted.

Required approvals are as follows:

• One-Time Grants 
  • One-time grant payment requests under $5,000 will be approved by the Accounting Manager
  • One-time grant payment requests between $5,000 and $25,000 will need approval by the Director of Organizational Affairs (in place of the Accounting Manager)
  • One-time grant payment requests between $25,000-$100,000 will need approval from both the Director of Organizational Affairs and the Chief Financial Officer

  • One-time grant payment requests over $100,000 will need additional approval from the Executive Director

• Recurring Yearly Grants (set up of recurring monthly payments)
  • Requests under up to $1,000 a month ($12,000/year) will be approved by the Accounting Manager
  • Requests between $1,000-$5,000 a month (up to $60,00/year) will need approval by the Director of Organizational Affairs (in place of the Accounting Manager)
  • Grant requests between $5,001-$25,000 a month (up to $300,000/year) a year will need approval from both the Director of Organizational Affairs and the Chief Financial Officer
  • A Grant Request over $25,000 a month will need additional approval from the Executive Director

If the Accounting Manager is unable to approve within a reasonable timeframe then the Director of Organizational Affairs may approve in their place. If the Director of Organizational Affairs is unavailable to approve within a reasonable timeframe, the Chief Financial Officer may approve in their place. If the Chief Financial Officer is unavailable to approve within a reasonable timeframe, the President may approve in their place.

Reporting:

Reliant leadership oversees and evaluates the completion of grant reports. 

The Reliant Point Person for the church/project fund is responsible for submitting grant reports and agrees to comply with the grant reporting and monitoring requirements.

After expenditures occur, grant reports are submitted on the same grant request used to request the original grant payment.

Grant reports must include the following:

• Receipts for purchases/stipend according to the guidelines below:
  
  • Receipts are uploaded into a Google folder and linked to the grant report form.
  • Itemized receipts are required to be submitted for expenses:
    • Greater than $75 when purchased in the U.S., except for hotel/lodging receipts, which are required regardless of amount. 
    • Greater than $25 when purchased outside the U.S. except for hotel/lodging receipts, which are required regardless of amount. 

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    UI Expand
    title Receipt Content Requirements
    Receipts must include the following itemized details: What was purchased Total amount paid Date Name of individual (only if applicable to the receipt, such as for a flight, hotel, rental car, etc.) Name of the company (or person) that was paid If the amount that is being submitted on the form is less than the amount for the item listed on the receipt that is submitted, please add a note to the top of the receipt explaining why the request for submission is a different amount. UI Expand title Hand-Written Receipts Hand-Written Receipts When unable to obtain a formal itemized receipt (such as in the case for monthly stipend), hand-written receipts are acceptable, as long as they contain the following information: Name of field staff What was purchased Total amount paid Date Type of payment (check #, cash, etc) Name of individual who received the money; please also include contact info (phone/email) if payment was made to an individual A verification statement from a worker at a store or an individual who was paid for their service should also be included on the written receipt, along with a signature to verify the statement. Or the field staff can have the person email the verification statement needed from their personal email address (instead of receiving their signature in person) and attach a copy of that email along with the handwritten receipt when submitting the expense Example statement: “I, name, received this money from name to cover the cost of expense in which they participated, or purchased from me, etc. on this date. -Signature”.  UI Expand title Receipts from Mobile/Banking App Receipts from Mobile/Banking App For receipts from mobile apps (such as Venmo, Square, Apple Pay, PayPal, Google Wallet, or a banking app, etc.), field staff should be sure to include a clear description in the memo or "what's it for?" section of the transaction, to document what expense the payment is related to. The grant report should also include any information required for a valid receipt that is not visible on the mobile app "receipt" (see the guidelines above for what details must be included on the itemized receipt for it to be acceptable.) Please see the section below for details on receipts needed for shared expenses. UI Expand title Receipts for Shared Expenses Receipts for Shared Expenses If a grant expense is used to pay an individual for a portion of an expense that requires a receipt (and the portion exceeds the $25/$75 guidelines), he/she will need to submit two receipts. This includes both a copy of the original receipt with the total expense amount listed from the individual who collected the money and paid for the total expense, as well as a hand-written or mobile/banking app receipt for the portion paid to the individual. These two receipts provide Reliant with sufficient documentation of the transactions. The grant report should include all details required for the hand-written or mobile/banking app receipts, as detailed above.

    
    

• Detailed description of each purchase/stipend to confirm church/project fund purpose alignment
• Project milestones on how the funds supported the goals of the church/ministry describing ministry accomplishments and/or local impact. The milestones can be shared in a paragraph on the grant request form or a prayer letter linked to the form.
• Significant post-funding changes or problems that should be discussed

Report Submission Timeline: Grant reports must be submitted periodically based on the type of grant issued. 

• One-Time Grant Report Due Date: Reports may be submitted as early as possible after expenditure, but no later than six months after receiving the monies. 
• Recurring Monthly Grant Report Due Dates: Reports must be submitted twice a year, reporting on a six-month period. For monies received January-June, the report is due by July 30, and July-December the report is due by January 30. The report is required for any months that recurring grants are received within that six-month period. For example, if a grant is received February-May, those expenses must be reported for the period report due by July 30.

Suspension of Payment:

All grant requests shall be funded with the understanding that Reliant retains full and absolute discretion as to grant approvals, and retains the right to discontinue funding at any time that it determines that:

• Periodic grant reports are not submitted within the submission timeline. In the event that the submission due date cannot be met, Reliant will allow up to a 15-day grace period.
• The project goals are not being met or not being adhered to.
• The monies are not being spent according to the grant request and fund purpose.
• In Reliant’s sole discretion for any other reason.

Failure to provide a complete grant report within the submission timeline may possibly result in the termination of the grant. Reliant also reserves the right to obtain a return of granted funds if timely and proper grant report documentation is ultimately not provided by the recipient.