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General Standards

This Grant-Making Standard will provide guidance on requesting and distributing grants for expense payments and stipend distribution from church/project funds. These guidelines shall be presented to all organizations seeking funding from Reliant and shall be publicized whenever appropriate to Reliant donors.

The Reliant Board of Directors desires to issue financial ministry grants to other organizations to further Reliant’s tax-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 in this Standard.

Roles:

Reliant Point Person is desired to be a Reliant employee/associate assigned to be the fund custodian, responsible for the 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 agrees to complete a Reliant tutorial on grants and expense submissions and agrees to send a grant report for monies received. The Reliant Point Person oversees the receipt and distribution of monies on behalf of the church/ministry, including stipends for any Designated Grantees.

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.

Purpose:

Once the project/church fund has been created, Reliant is in agreement to pay out any amount of ministry expenses incurred that are in line with the approved church/project fund purpose and generally adhere to the expense guidelines outlined in the Reimbursement and Expense Recovery Bonus Standard for fundamental consistency.

• Grants cannot be used for any purpose other than those approved by Reliant.
• Grants distributed must be used consistent with the agreed-upon purpose of the fund as outlined in the Master Grant Agreement. 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. 
• If the purpose of the church/project fund changes, an addendum to change the purpose outlined in this Master Grant Agreement is required. 

Stewardship Responsibility:

Partners are expected to utilize sound judgment and prudent financial management regarding ministry-related expenses. This means ensuring that Reliant's financial resources are used appropriately; support the ministry; comply with Reliant policies, applicable laws, regulations, and donor restrictions; and consider the ministry's reputation in the sense that we strive for propriety in both fact and appearance. Our stewardship responsibility also means utilizing Reliant's non-profit status for ministry purposes alone and not for personal benefit. 

• 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. Funding received by Reliant that will be used for grants will be accepted in accordance with Reliant's Gift Acceptance Policy.
• 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. 

Submission Standards:

Grant requests are used to request monies from the Reliant church/project fund. Grant disbursements can only occur through an approved church/project fund which can only be created in connection to an approved Reliant partner, and that fund must be created before grants can be requested. The Reliant Point Person submits grant requests on behalf of the church/project fund. Authorized Signers of the specific church/project fund must approve grant requests before submission can be received by Reliant and considered complete for distribution.

Reliant Church/Ministry Partners receiving grants may be domestic or foreign. Reliant prefers to disburse grants to a registered in-country organization (NGO). Reliant expects the Reliant Point Person to do due diligence to find a registered in-country organization that could become a Reliant Partner, as this is the preferred method of disbursement, but Reliant may in some occasions disburse grants directly to the Reliant Point Person when an NGO is not an option. 

Timing of Submission:

Grant requests may be submitted prior to or after expenditures occur. However, a required grant report must be received 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. 

• 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. 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. 

Types of Requests:

Grants can be requested as one-time expense payments, recurring expense payments, or recurring monthly stipend disbursements for Designated Grantees. 

Expense Requests:

Form: Expense Grant Request Form is used for both one-time and recurring expenses. (links to instructions) say what you purchased and follow through with the reporting outlined below. 

Timeframe of Disbursement: Grants may be disbursed at different times based on the type of grant request. One-time expense grants are disbursed upon approval and submission with no intentional delay. Recurring expense grants are disbursed monthly on the 10th of the month or the Friday before the 10th, if the 10th falls on a weekend or bank holiday.

Stipend Requests:

Form: Stipend Grant Request must receive Stipend Agreement.....

Timeframe of Disbursement: Grants may be disbursed at different times based on the type of grant request. Recurring stipend grants are disbursed monthly on the 10th of the month or the Friday before the 10th, if the 10th falls on a weekend or bank holiday.

Stipend Agreement: A stipend agreement is a document required to be signed by any Designated Grantee receiving a stipend disbursement. First part is explaining what a stipend agreement is? What does the point person communicate. 

agreement upon amount Amounts for stipends are determined by church/ministry partnership, agreed upon names. .....to designated grantee with stipend agreement 

Foreign nationals may receive grant stipend.....Amounts for stipends are determined by church/ministry partnership 

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.

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.

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.

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.

Stipend Agreement

Reliant Point Person and associated church/ministry must communicate with clarity with all Designated Grantees that the Designated Grantee(s) will be responsible for applicable payment of taxes, withholding for employment taxes, compliance with local law, etc. A clear acknowledgment of these expectations for local compliance will also be noted in the Stipend Agreement that will be required to be signed by all Designated Grantees.

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.

OFAC, etc. 

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.

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

Sample Stipend Agreement 

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. 

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.

Reliant retains the right to withdraw approval of a current grant or to receive a refund of any unexpended grant funds.

Reporting Standards:

Reliant will require periodic accounting of the usage of the grant funds.

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.