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• 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:

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It must be communicated to both the Designated Grantee and their donors to confirm their understanding that the church/project funds are not supporting an individual. They are supporting a pre-approved ministry purpose by a Reliant-approved church/project and ministry partner. Reliant acknowledges that a Designated Grantee receives a stipend to fulfill the purpose of the fund through conducting the ministry activities outlined on the master grant 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, therefore Reliant recognizes that some of the funds may be used for personal expenses.

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

Remittance

A U.S. charity that makes international grants must demonstrate discretion and control for IRS purposes and must confirm that the ministry funds being distributed will be used for ministry purposes and not as a conduit for the non-governmental organization NGO of that country. Therefore, the Grant-Making Standard outlines those controls put in place and a remittance will be included with each grant disbursement as an acknowledgment that those terms and conditions are in place and to confirm the funds being used for this specific disbursement are being used for the agreed-upon purpose of the fund. A remittance will be sent with every grant distribution (an explanation of the disbursement of those individuals) have them sign off to confirm they got the funds as our receipt, etc. 

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.

Stipend Agreement

Word the stipend agreement in such a way that Reliant is giving the funds to foreign national so that he can be carrying out ministry activities x,y,z and that Reliant acknowledges b/c of the time it is taking that he may not be able to devote himself to other work activities sufficient to support himself and his family so Reliant recognizes that some of the funds may be used for personal expenses and some used for direct ministry expenses

Encourage where you have a Reliant employee to try to find an entity around there that would partner with Reliant where you could send the stipends to instead. Assign the task to the Reliant employee- to find a local church entity or an NGO set up to monitor the use of the funds.

Would still be inclined to use a stipend agreement but have in that agreement that some of the oversight exercised by reliant will be done by the reliant point person to check in- are there receipts for things they have purchased with the money that helps further the purpose (not just for paying for what a paycheck would pay for)? Stipend agreement with the foreign national would say they are responsible for all the individual tax requirements, national health, etc. being done. If enough foreign nationals consider creating an entity in that country.

If amounts or names changes to Designated Grantees, an addendum to this request is required. 

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Approval:

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

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