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Standard Name:	Grant-Making Standard
Relevant Policy:	Funds and Grant-Making Policy for Churches and Projects
Relevant Standard:	Church and Project Fund Standard
Creation Date:	8/23/2023
Last Revision Date:

General Standards

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

Is known and vetted by an existing Reliant partnership.
Functions in a capacity to support or coordinate with the ministry activities 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 Fund Custodian.
Agrees to follow receipt guidelines for each stipend disbursement received coordinated by the Fund 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.
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 three 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: Grant disbursement is subject to available funds. One-time expense grants are normally disbursed upon approval. 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 U.S. 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.

Grant stipend disbursement for Designated Grantees is subject to available funds. Grant stipend disbursement amount does not increase based on donations received to the church/project fund. Grant stipend disbursement will result in a lower amount distributed if funding is unavailable. 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 amounts can only be increased by submitting a new grant request (either a separate one-time stipend request to make up the difference from previous months missed due to low funding or by requesting a change addendum to the recurring amount request form that more accurately reflects the available funding).

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.

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 are typically signed and submitted through Reliant's online application system.

Stipend Agreement

A 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 the 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.

I understand that I am qualified to be a Designated Grantee because I fulfill the following qualifications:

I conduct or will conduct, ministry activities alongside an existing Reliant partner.
I have been identified and vouched for by a Reliant worker or church/ministry partner.
I agree to be vetted through applicable government lists checking procedures.
I confirm that I am not a U.S. citizen, resident, or otherwise qualifying as a U.S. taxpayer.
I am not an employee, associate, or contractor of Reliant.
I am able to receive stipends through the officially registered-in-country organization or Fund Custodian.
I am in accord with Reliant's statement of faith and Code of Ethics
I assume full responsibility for payment of taxes and compliance with all applicable local, regional, and national employment taxes and regulations.
I agree to follow receipt guidelines for each stipend disbursement received, including verification of receipt of all stipend monies by signing verification statements for my Fund Custodian.
I agree to abide by Reliant requirements and by any requests of the Fund Custodian.
I agree to inform Reliant before any travel to the U.S., understanding that a stipend will not be paid to me for the period of time during which I am on U.S. soil.

I affirm that I meet the qualifications listed above, and I understand (and Reliant acknowledges) that I am receiving a stipend to defray living expenses in view of my support of ministry activities and of the spiritual formation associated ministry activities as outlined in the Master Grant Agreement and supplemented by the list below.

Please list the ministry activities that will be the area of focus specific to you as a Designated Grantee:

______________________________

By submitting this completed Stipend Agreement, I am agreeing that the information stated above is correct and that I understand and am in full agreement with the information outlined above.

Please sign your name in agreement of the above statements on this Stipend Agreement.

_________________________________

Full Name:

Current Date:

Phone:

Email:

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 disbursement.  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.

Required approvals are as follows:

One-Time Grants
- One-time grant payment requests under $25,000 will be approved by the Program Leader
- One-time grant payment requests between $25,000 and $100,000 will be aproved by the Director of Organizational Affairs.
- One-time grant payment requests over $100,000 will need approval from both the Director of Organizational Affairs and the Chief Financial Officer.
Recurring Yearly Grants (set up of recurring monthly payments)
- Requests under up to $2,500 a month ($30,000/year) will be approved by the Program Leader.
- Requests between $2,501-$10,000 a month (up to $120,000/year) will need approval by the Director of Organizational Affairs.
- Grant requests over $10,000 a month ($120,000 a year) will need to be approved by the Chief Financial Officer.

If the first level approver is unable to approve within a reasonable timeframe, 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.

Reporting Standards

Reliant requires periodic accounting of the usage of the grant funds and oversees and evaluates the completion of grant reports. The Fund Custodian for the church/project fund is responsible for submitting grant reports and agrees to comply with the grant reporting and monitoring requirements as outlined below. The Fund Custodian also agrees to communicate with Reliant about any problems or post-disbursement changes.

Grant Reports:

After expenditures occur, grant reports are submitted on the same grant request used to request the original grant disbursement. The Grant Report is located on a tab of the Grant Request Form.

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 three 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 31, and July-December the report is due by January 31. 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 31.

In the event that the submission due date cannot be met, Reliant will allow up to a 15-day grace period.

IMPORTANT: If grant reports are not received by their due date, Reliant will not issue additional grants from the Fund until grant reports are current.

Grant Reports Include the Following:

Description of purchases/expenses and the ministry activities to which they aligned. For recurring grants, the description can simply refer to the recurring grant name/title.
Significant post-disbursement usage changes
Project milestones on how the grant monies 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 report or can be described within a prayer letter that should be linked to the report.
Receipts for purchases/stipend distribution according to the guidelines below:
- Receipts (see receipt content requirements below) are uploaded into a Google folder and linked to the grant report.
- Receipts are required to be submitted for expenses:
  - Greater than $75 US dollar, except for hotel/lodging receipts, which are required regardless of the amount.
Verification statements (see Hand-Written Receipts in the drop-down below) are required from each Designated Grantee for total stipend disbursement received during the timeframe for each grant report submission.

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
All amounts listed on the receipt should be accurate to the amount given to a vendor. If the amount that is being submitted on the form is greater than (for example from a tip) or less than (for example if a lower rate was negotiated or only reimbursing a portion of the receipt) 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 than what is printed on the receipt.

Hand-Written Receipts/Verification Statements

When unable to obtain a formal itemized receipt (such as in the case of stipend distribution), hand-written receipts in the form of a verification statement are acceptable, as long as they contain the information outlined below.

If a hand-written verification statement with a signature is unattainable, an email verification statement can be sent from the individual who received monies via personal email to the Fund Custodian to be used as the "hand-written receipt".

For Expense

For Stipend

Example verification statement: “I, (name of worker of a business), received this (total amount) via (type of payment) from (Fund Custodian name) to cover the cost of (expense) in which they participated or purchased from me on (date). -(Signature), (Phone or Email)”.

Name of individual/worker of a business who received the payment for product or services
Total amount paid
Include type of payment (check #, cash, etc)
Name of Fund Custodian making the purchase
What was purchased
Date
Signature of the individual/worker receiving payment
Include contact info (phone or email) if payment was made to an individual rather than a business

Example verification statement: “I, (name), received this stipend disbursement (amount) on (date) from (NGO or Fund Custodian name) to conduct ministry activities as described in the Stipend Agreement. -(Signature)”.

Designated Grantee Name
Acknowledge stipend was received
Total amount of Stipend(s)
Date (may be a specific date or a date range (Jan 2023-June 2023))
Name of NGO or Fund Custodian distributing the stipend
Signature of Designated Grantee

Receipts from Mobile/Banking App

For receipts from mobile apps (such as Venmo, Square, Apple Pay, PayPal, Google Wallet, or a banking app, etc.), Fund Custodian 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 or hand-written receipt for it to be acceptable.) Please see the section below for details on receipts needed 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.

Suspension of Grant Disbursement:

All grant requests shall be funded with the understanding that Reliant retains full and absolute discretion as to grant approvals, retains the right to withdraw approval of a current grant, and retains the right to receive a refund for any unexpended grant funds. Reliant also retains the right to discontinue funding at any time that it determines that:

Periodic grant reports are not submitted within the submission timeline. 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 Fund Custodian.