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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. The Reliant Point Person agrees to communicate with Reliant about any problems or post-disbursement changes. 

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 is a foreign national receiving monies distributed from the church/project fund in the form of a stipend 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.

Church and project funds ("Funds") are utilized to finance ministry projects and activities. Monies from funds are disbursed through the grantmaking process in accordance with the Funds and Grant-Making Policy for Churches and Projects. Most importantly, grants must be used in a manner consistent with the designated purpose of the Fund from which it draws monies. The guidelines below describe the roles, responsibilities, processes, forms, and requirements for processing grants. 

Roles:

Fund Custodian has ultimate responsibility for the management of the fund and compliance with policy and standards, including the requirements outlined in this standard and the Church and Project Fund Standard. The Fund Custodian should be a Reliant employee or associate. In rare exceptions, a vetted individual who is not a Reliant employee or associate may act as a Fund Custodian with appropriate approval. 

Authorized Signer(s) is authorized by the church/ministry to approve transfers, reimbursements, grants, and other payments from the Fund as outlined on the original church/project fund request form. Fund Custodians are typically also Authorized Signers. In many cases, the church/ministry designates one or more Authorized Signers in addition to the Fund Custodian.

Designated Grantee is a foreign national (i.e., a citizen or resident of a country outside of the U.S. where the ministry activities associated with a given Fund are taking place) who is not an employee or associate of Reliant but functions in a capacity to support or coordinate with the ministry activities of a given church or ministry project, to benefit from spiritual formation and/or training associated with the project, and to receive a stipend from the Fund associated with the project.  

Key Responsibilities:

The Fund Custodian, as noted above, is ultimately responsible for Fund management, compliance, and communications.  The Fund Custodian must complete a Reliant tutorial on grants and expense submissions, which explains responsibilities and expectations in more detail. Certain of these responsibilities related to Grant-making are highlighted below, due to their significance:

• Sign a Master Grant Agreement on behalf of the church/ministry
• Act as the primary point of contact for questions or other communications related to the Fund and grants
• Oversee the receipt and distribution of monies on behalf of the church/ministry, including stipends for any Designated Grantees. 
• Ensure all people associated with management, distribution, or receipt of monies from Funds understand the nature, requirements, and limitations of the grants
• Ensure that grants are distributed and used for purposes consistent with the purpose of the Fund from which they draw monies
• Maintain records and documentation of the use of monies from grants
• Provide Reliant semi-annual reporting on the use of grants (See below for more detail on reporting)
• Assist Reliant in taking reasonable steps of due diligence to ensure that no grant monies are assisting known or suspected terrorists
• In relation to Designated Grantees:
  • Ensure Designated Grantees understand their role and the terms of the Stipend Agreement
  • Secure signed Stipend Agreements from all Designated Grantees

Authorized Signer(s) is/are responsible for understanding grants before requesting and approving them and making sure grant requests are consistent with the purpose of the Fund from which they draw monies.

Designated Grantees' qualifications and responsibilities are covered in detail in the section below.

Designated Grantee:

Qualifications

A foreign national who is not a Reliant employee or associate A foreign national may be considered to become a Designated Grantee if the foreign national:

• Conducts ministry work alongside Is known and vetted by an existing Reliant partnership.
• Specifies Functions in a capacity to support or coordinate with the 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.of a church or ministry project
• Is in accord with Reliant's statement of faith and Code of Ethics
• Is vetted using the OFAC Watchlist Verification.
• Assumes responsibility for applicable payment of taxes and compliance with all local employment taxes and regulations.
• Is able to receive monies through the officially registered-in-country church or ministry or Reliant Point PersonFund Custodian. 
• Agrees to follow receipt guidelines for each stipend disbursement received coordinated by the Reliant Point PersonFund Custodian.
• Agrees to inform Reliant if they come to the U.S. for any extended amount of time as Reliant cannot send them a stipend 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. 

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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 as outlined below. 

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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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• Employees/associates who act as the Reliant Point Person for a fund may use the Grant Request process when no NGO is associated with the fund.
• 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 and ERB Process uses the payroll system for payment. 

• Agrees to sign a Stipend Agreement (outlined below)

Other Requirements

Fund Custodian and/or associated church/ministry must communicate with clarity with all Designated Grantees regarding the functions and activities of the Designated Grantee and 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 is not responsible for any income, employment, pension, healthcare or other taxes due in the Designated Grantee's home country related to the stipends or any other disbursements to the church/ministry partner. 

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 does not employ Designated Grantees nor engage them as associates or contractors. Instead, a Designated Grantee functions in a capacity to support the ministry activities of a given church or ministry project, to benefit from spiritual formation and/or training associated with the project, and to receive a stipend from the Fund associated with the project.  Reliant recognizes that these activities of the Designated Grantee are time-consuming such that the Designated Grantee may not be able to devote time to other work activities sufficient to support the Designated Grantee's personal and family expenses. Therefore Reliant recognizes that some of the stipend monies may be used for personal expenses.   

Grant 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. 

Grant Stewardship Responsibility and Usage Requirements:

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. 

• Grants must be managed in accordance with Reliant's Funds and Grant-Making Policy for Churches and Projects.
• Reliant grants must be consistent with the purpose of the fund from which the grant is distributed. Grants cannot be used as conduits to channel monies for purposes other than those for which the fund is established.
• Reliant grants cannot be used to cause any improper private benefit to occur. 
• Recipients of Reliant grants are responsible for compliance with relevant laws and regulations, including relevant tax requirements, pertinent to grants. 
• No portion of grant funds may be used for overtly political or legislative purposes (e.g., propaganda, lobbying, or other attempts to influence legislation or intervene in a political campaign on behalf of or in opposition to any candidate for public office).
• Reliant will undertake reasonable due diligence to ensure that grants are not directed to known or suspected terrorists.
• Reliant will collaborate with the church/ministry partner to ensure the grant disbursement occurs within a reasonable time frame based on the needs of the project. 
• Reliant will not physically transport hard currency for grant distribution. Reliant will use a financial institution for all financial transactions associated with grant-making from church/project funds.
  
  • A grant direct deposit agreement form must be submitted for US bank accounts along with the project fund request form. 
  • A wire agreement form must be submitted for foreign bank accounts along with the project fund request form. 
• Processing Reimbursements vs. Grants
  • Tax-deductible expenses for job-related costs incurred by Reliant employees and associates should be reimbursed to the employees and associates through the Reimbursements process, not the Grant-making process. Costs incurred by Reliant employees that are eligible for taxable Expense Recovery Bonuses (ERBs) should utilize the process for ERBs, not the Grant-making process. For more information on reimbursements, ERBs, and their distinction from grants, please see Reimbursements and Expense Recovery Home.

Submission Standards

As noted above, Grant disbursements can only occur through an approved Fund which can only be created in connection to an approved Reliant partner. The Fund must be created before grants can be requested. The Fund Custodian submits grant requests on behalf of the Fund. Authorized Signers of the specific 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 typically disburses grant monies to a registered in-country organization (NGO). Reliant expects the Fund Custodian to do due diligence to find a registered in-country organization that could become a Reliant Partner. Reliant may in some occasions disburse grants directly to the Fund Custodian 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. Grants may be disbursed at different times based on the type of grant request.

• 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. 

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. 
• No part of the grant funds is to be used to carry on propaganda, or otherwise attempt to influence legislation, or to intervene in any political campaign on behalf of or in opposition to any candidate for public office.

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. 

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. Grants may be disbursed at different times based on the type of grant request.

• 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 expense requests and grant report(s). Expense Grant Requests may be submitted before or after the expenditures occur. If prior to expenditures, the requestor may estimate amounts for intended purchases to receive monies in advance of expenditures and would need to submit receipts after expenditures occur along with the grant report. If the Expense Grant Request is submitted after expenditures, the requestor enters the exact purchase amounts on both the request tab and may immediately complete the reporting tab following 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 and grant reports. 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. Grant stipend disbursement amount does not increase based on donations received to the church/project fund. Therefore, if the fund does not have enough to cover the stipend amount for the Designated Grantee for one month, Reliant will not automatically disburse an additional stipend amount the following month to make up the difference. The distributed amount can only be increased by submitting a new grant request. 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.

Remittance:

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Approval:

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

• One-time grants require approval for each submission. 
• Recurring grant requests will normally be approved for a maximum of five years from the date of the first grant approvaldisbursement.  If the requested approved amount or individuals receiving funds for recurring grants change at any point after approval, a new approval will be needed. After the five-year approval expires, a new grant request must be submitted.

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• One-Time Grants 
  • One-time grant payment requests under $5$25,000 will be approved by the Accounting Manager.Program Leader
  • One-time grant payment requests between $5$25,000 and $25$100,000 will need approval be aproved by the Director of Organizational Affairs (in place of the Accounting Manager).
  • One-time grant payment requests between $25,000-over $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$2,000 500 a month ($12$30,000/year) will be approved by the Accounting ManagerProgram Leader.
  • Requests between $1$2,000501-$5$10,000 a month (up to $60$120,00000/year) will need approval by the Director of Organizational Affairs (in place of the Accounting Manager).
  • Grant requests between $5,001-$25,over $10,000 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$120,000 a month year) will need additional approval from the Executive Directorto be approved by the Chief Financial Officer.

If the Accounting Manager first level approver 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 , then next-level approver may approve instead. If the Chief Financial Officer is unavailable to approve within a reasonable timeframe, the President may approve in their place.

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Suspension of Grant Disbursement:

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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 Reliant Point PersonFund Custodian.