Code of the District of Columbia

§ 1–325.323. Required information before approval.

(a) To be eligible to receive a grant from the grant-managing entity pursuant to § 1-325.322, a grantee shall submit the following required documentation to the grant- managing entity, as well as any additional information required by the grant-managing entity:

(1) Internal Revenue Service certification that the organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code of 1954, approved August 16, 1954 (68A 24 Stat. 163; 26 U.S.C. § 501(c)(3));

(2)(A) The organization’s most recent financial audit, not more than 2 years old; or

(B) A recent financial statement, not more than one year old, prepared by a certified accountant that shows that the organization is in good financial standing and which delineates its:

(i) Existing assets and liabilities;

(ii) Pending lawsuits, if any; and

(iii) Pending and final judgments, if any,

(3) Internal Revenue Service Form 990 covering the organization’s most recently completed fiscal year;

(4) A notarized statement from the grantee certifying that:

(A) The organization is current on District and federal taxes;

(B) The grant-managing entity is authorized to verify the organization’s tax status with the Office of Tax and Revenue and the Office of Tax and Revenue is authorized to release this information to the grant-managing entity;

(C) The grant-managing entity shall have access to the grantee’s financial, administrative, and operational records, including specific consent for the grant-managing entity to access its books, accounts, records, findings, and documents related to the grant; and

(D) The grantee is registered with the Department of Consumer and Regulatory Affairs; and

(5) A comprehensive program statement that includes a detailed:

(A) Scope of work; and

(B) Budget that describes how the grant funds shall be spent.

(Feb. 26, 2015, D.C. Law 20-155, § 5144, 61 DCR 9990; Oct. 8, 2016, D.C. Law 21-160, § 5052(c), 63 DCR 10775.)