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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  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. 

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in order to carry out the ministry activities of the Partner church/ministry and Reliant.

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, but rather a pre-approved ministry purpose by a Reliant-approved church/project and ministry partner. 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 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.

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 which will be required to be signed by all Designated Grantees.

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.

A foreign national may be considered to become a Designated Grantee if the foreign national:

• Conducts ministry work alongside an existing Reliant partnership.
• Specifies ministry activities expected to occur as a result of receiving stipend disbursements.
• Is identified and vouched for by a Reliant worker or church/ministry partner.
• Is vetted using the OFAC Watchlist Verification.
• Assumes responsibility for applicable payment of taxes and compliance with other local employment taxes and regulations.
• Is able to receive monies through the officially registered-in-country church or ministry or Reliant Point Person. 
• Agrees to follow receipt guidelines for each stipend disbursement received coordinated by the Reliant Point Person.
• Agrees 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.

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

The treatment of an expense should not depend on the source of the funds, it should depend on the use of the funds. The pay-to entity may also determine the type of payment process. 

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• Employees/associates can reimburse project fund expenses using the Reimbursement and ERB Process (Project Fund Expense Submission Form), including when project funds are desired to be used to cover an expense that would benefit an employee.

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• Associates may only reimburse non-taxable expenses, so any ERB that would be reimbursed by an associate from a project fund should be submitted as a grant request. 
• Non-employees, churches, or other organizations and entities can only use the Church/Project Fund and Grant Request process for requesting funds from Reliant because Reliant's reimbursement process uses the payroll system for payment. 

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. 

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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. 

disbursement, but Reliant may in some occasions disburse grants directly to the Reliant Point Person when an NGO is not an option. 

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.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.

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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

• 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:

Expense Grant Request Form: used for both one-time and recurring expenses. The requestor will note intended purchases and follow the reporting guidelines outlined below including receipt submissions. 

Timeframe of Disbursement: 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:

Stipend Grant Request Form: used to request a monthly recurring stipend disbursement to a Designated Grantee. The requestor will note stipend amounts and details about Designated Grantees, and follow the reporting guidelines outlined below including receipt submissions. Amounts for stipends are determined by the church/ministry partnership. If the amounts or names change for the Designated Grantees outlined on the Stipend Request Form, an addendum to the stipend request is required. Addendums require approval by both the Authorized Signer and Reliant. 

Timeframe of Disbursement: 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 to acknowledge Reliant's requirements of a Designated Grantee. Once the stipend agreement has been signed, and the Designated Grantee has been approved, then grant stipend disbursement requests can be officially submitted. Stipend agreements must be signed and submitted along with the Stipend Grant Request form.

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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 

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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 these 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 

SAMPLE: This remittance on (date) acknowledges that the terms and conditions outlined in the Master Grant Agreement are still in place for the use of this grant disbursement. 

Approval:

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

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