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HomeMy WebLinkAbout2020-033 Aging - Reinvestment Partners VITA tax services I i Reinvestment P A R -r N E R �; GRANT AWARD PEOPLE PLACES POLICY AGREEMENT This agreement is made this ° . ` ' ` ' day of by and between Reinvestment Partners ( RP ) , operating the RP TAC - North Carolina VITA Coalition , having an address of 110 E Geer Street , Durham NC , 27701 , ( Corporation ) and Orange County , a local political subdivision of the State of North and. through its Department on Agin ( Grantee ) , having an address of =ir ment2ear1l' road , Chapel Hill 11C, 27515 . The Corporation hereby grants an award of to the Grantee for support of the Grantee ' s services related to RP programs , projects and communications . In consideration of the mutual benefit to be derived by both parties , the parties agree as follows . 1 . Term : Grant period begins on August 1 , 2018 and ending on July 31 , 2020 , unless earlier terminated as provided herein . This subgrantee award covers year 1 of the grant period , August 1 , 2019 through July 31 , 2020 . 2 . Grant Award parameters for Federal VITA Grant Funds : A . VITA Grant Eligible Activities : VITA Grant award funds must be used for the express purpose of supporting the Grantee ' s work in the following areas during the term set forth in paragraph 1 , following all rules , regulations , and reporting requirements as set forth in IRS Publication 4671 : VITA Grant 2018 Program Overview and Application Package : a ) Operation of a VITA free income tax preparation program in conformity with IRS requirements , including allowable community outreach activities , B . VITA Grant Eligible Expenses : Allowable and unallowable expenses covered by the VITA grant are specified in IRS Publication 4671 , referenced above . As specified by the IRS Grants Office , all expenses under this sub - award must be allowable and documented in conformity with the requirements of IRS Publication 4671 and must conform to Generally Accepted Accounting Principles ( GAAP ) . Attached to this contract is a list of allowable and unallowable expenses to provide guidance , but since it cannot cover all possible expenses , Grantees should refer to Publication 4671 and /or consult with RP staff to ensure that all expenses meet IRS guidelines . Questions may be referred to Cara Williams via email : nctac@reinvestmentpartners . org or phone ( 919 ) 667 - 1000 ext 30 . ( 920 ) VITA Grant Payment Terms : Payment of eligible expenses will be provided on a reimbursement basis . An exception may be made to cover the cost of a major purchase for technology and equipment , for example computer equipment . In order to receive an advance payment for a major purchase , the invoice must be accompanied by a formal estimate from the vendor and Reinvestment P a R T NE RS GRANT AWARD PEOPLE PLACES POLICY AGREEMENT then the actual purchase must be made within three days of the Grantee ' s receipt of funds . If a major equipment purchase is invoiced prior to actual purchase , a copy of the receipt for the actual purchase must be submitted to RP immediately following the purchase , the invoice must be accompanied by a formal estimate from the vendor and then the actual purchase must be submitted to RP . immediately following the purchase . Purchases of computers may not exceed the IRS limit of $ 1 , 000 per computer . All invoices require appropriate documentation of both cash and matching funds expenses , including submission of copies of all receipts for reimbursement attached to the invoice form ( sample ) provided by RP . All budget and narrative reporting forms must be submitted in accordance with the attached timeline and using required forms . Failure to submit required reports according to the due dates may be cause for denial of any requested payment or reimbursement , for termination of this contract and /or disqualification from participating in the VITA grant program now or in future years . These grant funds are not eligible for sub - granting to other entities . Grantee will maintain records of receipts and disbursements specific to this project , and it will make such books and records available to RP or its representative upon request . Grantees may invoice for expenses after the following conditions are met : 1 ) the Grantee has signed the contract provided by RP and returned two original copies of the signed contract to RP ; 2 ) a VITA project budget has been submitted and approved by RP ; 3 ) a separate invoice and cover letter with appropriate documentation of expenses has been submitted and approved ; and 4 ) the Grantee has provided a signed W- 9 form if RP does not have an up - to - date W- 9 form on file . 3 . Payment Terms : Invoices and copies of all receipts must be sent to RP using one of the following methods : 1 ) mail to RP Accounts Payable , Attention : Cara Williams , Finance Director , 110 E Geer Street , Durham NC 27701 ; 2 ) send by fax to ( 919 ) 667 - 1557 , Attention Cara Williams or ( 3 ) email to nctac@reinvestmentpartners . org . The Corporation shall make payment to the named Grantee within 30 days of an approved invoice . 4 . Reporting : Grantee agrees to respond to requests for program outcome and tax site customer survey data , including the following . A . Collect tax site customer demographic and survey data by one of the following means : a ) Enter tax site customer survey questions into your tax software ' s preparer use fields and use the available reports available through your software , whether desktop or on - line , to report survey data ; and / or b ) Collect and tabulate VITA site customer data through hard copies of survey forms provided by VITA clients . Reinvestment R T N � R� AGRANT AWARD PEOPLE • PLACES • POLICY AGREEMENT B . Track additional data , such as number of volunteers and volunteer hours , as is required to complete the annual narrative report provided under separate cover ; and C . Provide program and financial reports for the grant period using the provided financial and narrative report forms and according to the schedule provided by RP Please refer to the NC VITA Coalition Reporting Schedule for deadlines and information to be reported . By accepting this grant , the Grantee agrees to participate fully in the data collection and evaluation of the project , as specified by RP in order to meet its reporting obligations to the IRS . Your contact at the Corporation for questions related to this contract is Cara Williams , Finance Director , nctac@reinvestmentpartners . org . 5 . Indemnification : Unless otherwise prohibited by law , Grantee agrees to indemnify , defend , and hold harmless the Corporation , its employees , directors , officers and trustees , from and against any and all claims , liens , demands , damages , liability , actions , causes of action , losses , judgments , costs and expenses of every nature ( including investigation costs , settlement costs and attorneys ' fees and expenses incident thereto ) sustained by or asserted against the Corporation arising out of , resulting from , or attributable to the negligence , error , or omission on the part of the Grantee , provided that the Grantee shall not be liable hereunder to indemnify the Corporation against liability for damages arising out of bodily injury to persons or damage to property covered by or resulting from the sole negligence or willful misconduct of the Corporation , its agents , or employees . 6 . Ownership of Intellectual Property : It is expressly agreed that all documents , records , reports , publications , sketches , designs , film , photography , and intellectual property , including patents or trademarks , arising out of or resulting from work performed or developed by the Grantee , or any subcontractor of the Grantee , for the Corporation , shall be owned by the Corporation . All print and electronic rights are owned by the Corporation . It is further understood that this material may be posted on the Corporation ' s internal server ( intranet ) and external web site at some future date . Prior to subcontracting any work under this agreement , Grantee must receive written permission from the Corporation and Grantee must require that any subcontractors assign to the Corporation their rights to any work developed under the subcontract . 7 . Confidentiality : Grantee agrees that the Grantee and its employees and agents shall not ( without first obtaining the prior written consent of the Corporation ) during the term of this Agreement or thereafter , disclose , make commercial or other use of , give or sell to any person , firm or corporation , any proprietary and confidential information which is marked confidential received directly or indirectly from the Corporation or acquired or developed in the course of this Agreement . Reinvestment P � � T � � � � GRANT AWARD PEOPLE e PLACES POLICY AGREEMENT 8 . Applicable Law : This Agreement shall be construed , and the legal relations between the parties shall be determined under the laws of the State of North Carolina with jurisdiction in the State and Federal Courts of North Carolina , 9 . Other Consulting : Nothing in this Agreement shall be deemed to interfere with the Grantee ' s right to engage in consulting with other parties . 10 . Term ination : Either party may terminate this Agreement without cause by giving the other party 30 days written notice . Either party may terminate this Agreement immediately for nonperformance or a material breach of Agreement . Upon termination , the Corporation shall be entitled to receive all completed and uncompleted designs , plans , suggestions , ideas , and all other information and documents which the Grantee and its employees or agents have made or developed hereunder up to the termination date . Payment will be made for work completed up to the termination date , provided the work is completed to the sole satisfaction of the Corporation . No payment will be made for work completed after notice of termination unless otherwise agreed in writing by the parties . Furthermore , upon termination of this Agreement , the Grantee shall immediately return to the Corporation any or all advanced moneys unexpended at the time of termination . Any provision or obligation of this contract , which shall need to or be deemed to survive termination or expiration of this contract in order to give full effect hereunder , shall so survive the termination or expiration of this contract . 11 . Independent Contractor : Nothing in this Agreement shall be construed to create an employer/employee relationship between the parties , and Grantee shall be deemed to be at all times an independent contractor . Grantee shall not be considered an employee of the Corporation under any of the Corporation ' s employee benefit programs or for purposes of federal income tax withholding , the Federal Insurance Contributions Act , the Social Security Act , or the Federal Unemployment Tax Act . Grantee shall not represent that he /she is an employee of the Corporation . 12 . Taxes : If Grantee or Grantee ' s organization is not incorporated , the Corporation will inform Grantee of the total amount of payments made to Grantee on a calendar year basis during January of the following year and report such payments to the Internal Revenue Service as required by law . It will be Grantee ' s responsibility to comply with federal , state , and local self- employment and income tax laws . 13 . Government Officials : Federal law prohibits the Corporation from paying honoraria to certain governmental officials as defined by the Internal Revenue Code . University employees are not considered government employees /officials for purposes of this Agreement . This Agreement is entered into the mutual understanding that Grantee is not a government official . Grantee must immediately notify the Corporation of any change in status which might make the Grantee qualify as a government official . In Reinvestment �, A R T N E R GRANT AWARD PEOPLE PLACES a POLICY AGREEMENT the event Grantee is or becomes a government official , this Agreement shall become null and void . 14 . Legal Compliance : Grantee agrees to comply with all applicable local , state , and federal laws and regulations . 15 . Insurance : Grantee shall maintain insurance coverage appropriate to this Project and to the satisfaction of the Corporation . 16 . Entire Agreement : This agreement supersedes and cancels all prior negotiations , writings , and commitments , and understandings . If any , between the Corporation and the Grantee and contains the entire agreement between the parties with respect to the Project . 17 . English Language Version Controls : In the event that this Agreement is executed in any language other than English , the parties shall simultaneously execute an English language version of the Agreement . The English language version of the Agreement will control for all legal purposes . Signature Page follows . ti �__ 1 GRANT AWA R D - TN d AGREEMENT PEOPLE p PLACES P 4 L ( C Y' Signature Page IN WITNESS HEREOF , the parties have executed this Agreement effective on the date stated above . By signing this contract , signer represents that he/she is authorized to sign on behalf of the Grantee organization or the Corporation . GRANTEE : Signed : Printed Name : Bonnie B . Hammersley Title : County Manager Date : Address : P O Box 8181 , Hillsborough , NC 27278 Phone : ( 919 ) 245 -2300 Fax : E - mail : bhammersley@orangecountync . gov I am X / am not a U . S . citizen . Recipients country of residence if not a US Citizen : REINVESTMENT PARTNERS : Signed : Printed Name : Joel R . Skillern Title . Executive Director Date :