Retired Firefighters Association of Montgomery County, Maryland Inc.
Retired Firefighters Association of Montgomery County, Maryland Inc.
Retired Firefighters Association of Montgomery County, Maryland Inc.
Grantmaking Guidelines
The Retired Firefighters Association of Montgomery County, Maryland Inc. (Association) is a Section
501(c)(3) tax-exempt Maryland nonprofit corporation. Consistent with its charitable mission, the Association makes grants to provide assistance to retired firefighters, emergency medical service providers, and their families when they are in need. The Association also provides support for individuals and communities that are impacted by fire or natural disasters. The following are the Associations guidelines for making such grants, consistent with applicable law:
1. Who is eligible?
a. The following are eligible to receive grants:
● Retired Montgomery County Firefighters and Emergency Medical Service Providers
● Firefighter Families: The immediate family members of the firefighters and
emergency medical providers described above.
● Individuals and communities impacted by fire or natural disasters.
2. What are grants awarded for?
a. Grants are awarded to help individuals who, because of a natural disaster, act of terrorism or
other personal tragedy or hardship, either (1) have financial need, or
(2) are otherwise distressed and in need and an appropriate recipient of assistance from a
charity.
b. An individual does not have to be destitute to qualify for a grant. However, grants cannot be
made to individuals merely because they are the victim of a disaster or personal tragedy.
3. How are recipients selected?
a. All grants are awarded based on an objective and non-discriminatory determination that the
recipient is financially needy or otherwise distressed and in need.
b. Whether a grant is approved, and the amount of the grant that will be approved, will depend
on the individual's needs and resources and any other relevant facts of the particular
situation.
c. The support required for a grant application will depend on the particular circumstances and
the amount of the grant requested.
d. As a general rule, an individual’s financial means are less relevant in the immediate
aftermath of a disaster. For example, immediately following a devastating fire, a family may
be in need of food, clothing, and shelter, regardless of their financial resources. However, as
time goes on, they may have adequate resources (such as savings, insurance or other
sources of support) upon which to rely. Therefore, making grants in the longer term typically
requires greater demonstration of financial need.
4. Examples
The following are examples of the types of assistance that the Association may provide:
a. Payments for permanent or temporary primary housing and/or necessary repairs in excess of
insurance coverage or incurred during a waiting period (incl. rent, mortgage, security deposit).
b. Payments for permanent or temporary primary transportation and/or repairs in excess of
insurance coverage, or incurred during a waiting period; or any costs incurred as a result of
necessary transportation to/from medical appointments related to the disaster or hardship
(incl. train, bus, or airfare costs).
c. Payments for medical or mental health expenses not otherwise covered by other insurance,
such as alternative medicine treatments, chiropractic and acupuncture services, mental
health counseling and outpatient addiction recovery services.
d. Payments for basic expenses such as utilities, food, clothing, basic communication tools such
as cell phone and basic data plan in excess of insurance coverage, or incurred during a
waiting period.
e. Payments related to the acquisition and registration of an emotional or physical support
animal.
f. Payments related to childcare for young children or to enable a surviving spouse with young
children to remain at home with the children.
g. Payments for funeral costs and related travel expenses for immediate family members.
5. How much are the grants?
a. Amounts per grant:
● Association Members: Minimum of $100 and maximum of 2% of available
grant funding
● Non-Association Members including Organizations: Minimum of $100 and
maximum of $500
b. An individual may receive more than one grant. In normal circumstances no more than 2
grants will be awarded to any one recipient in a one-year period. Each grant request will be
evaluated separately. The Association will determine whether to award multiple grants
based on all relevant factors, including the individual’s need and particular circumstances,
the total amount of funds available for grants, and the amount and needs of other
applicants.
6. How do I apply?
a. All grant requests must be submitted in writing or electronically on the Association’s
standard application form, which may change from time to time.
b. Applications may be submitted by persons other than the recipient, if the person submitting
the application has accurate and appropriate knowledge about the recipient if determined
by the Association, in its sole discretion, to be appropriate under the circumstances.
7. What is the grant approval process?
a. The Board will assign a contact person once the application has been submitted.
b. The Association strives to review grants within 30 days.
c. The Association has the sole discretion as to whether or not to make any particular grant.
Qualified applicants are not guaranteed to receive a grant.
d. Applications are reviewed and decided on by the Association’s Board of Directors.
e. In determining whether to award a grant and the amount of the grant, the Association’s
Board of Directors considers the total amount of funds that the Association’s has available
for grants at that time and the particular needs of all applicants.
f. Grant recipients must provide a signed IRS Form W-9 with a valid taxpayer identification
number before funds are disbursed. The Association may require additional documentation
or verification of information provided in the initial application in order to make a grant, as
the Association determines to be appropriate under the circumstances.
8. Are there any requirements after a grant is made?
a. Grant recipients may be asked to provide receipts or other documentation showing that the
grant funds were used for the intended purposes.
b. Grant funds must be returned if they are not used for the intended purposes (or for another
use approved by the Association, if circumstances have changed after the grant is paid).
c. Grant recipients must report grant funds, whether received directly or paid to a third party
on a grant recipient’s behalf, as required for federal and state income tax purposes. Grant
recipients should consult with their own tax professional for individual advice based on their
own circumstances.
9. The Associations’ Policies & Procedures
a. Payment: Whenever possible, grants will be paid directly to third parties to pay for specific
expenses incurred, rather than to individuals or families directly.
b. Documentation: The Association is required to maintain adequate records to show that the
grants it makes are consistent with federal tax law requirements given the Association’s
status as a Section 501(c)(3) tax-exempt charitable organization. The Association will
maintain the following internal documentation for each grant:
● Amount
● Name and address of the recipient
● Purpose of the grant
● The criteria used to determine the recipient’s need for the grant
● Any relationship between the grant recipient and officers, directors, or substantial
contributors to the Association (and how a conflict of interest, if any, was managed)
● Application form and any additional documentation provided to qualify for the grant
or to confirm that grant funds were used for the intended purposes
c. Confidentiality/privacy: The Association will take appropriate steps to protect the personal
information and confidentiality of applicants and grantees, in accordance with applicable
law.
d. The Association’s policies and procedures: The Association will administer funds consistently
with the Association’s other policies and procedures (including without limitation, the
Association’s Conflict of Interest Policy).
e. Conflicts of interest: In the event of a family or business relationship between the potential
recipient of a grant and the Association’s Board member, staff or committee member or any
other person involved in the grant review process, the conflict of interest will be handled
appropriately (including that conflicted individuals must recuse themselves from the
grantmaking process).
f. Source of funds: Funds for grants may be provided by the Association’s Board of Directors
from its existing assets. The Association may also fundraise. The Association’s Board of
Directors will determine, in its sole discretion, the amount of funds that will be available for
grants.
g. Earmarking prohibited: The Association will, and is legally required to, retain full control and
discretion over all charitable donations that it receives. Donors may not earmark or require
contributions to go to a particular individual or family. Any fundraising conducted by the
Association will not state or imply otherwise.
h. Tax consequences: The Association complies with all federal and state laws for reporting
grant payments it makes. Individuals receiving grants from a charity to serve a charitable
purpose are often not subject to tax on the assistance that they receive. However, the
Association will not provide any personal tax advice to grant recipients. Rather, they should
consult their personal tax advisors for any needed tax advice. It is the grant recipient’s
responsibility to report grants received, if required, and to pay any tax which may be due.
i. Other grantmaking: For clarity, these guidelines do not restrict the Association from making
charitable grants and providing that is outside the scope of these guidelines but consistent
with the Association’s Section 501(c)(3) tax-exempt status.
j. Periodic review: These guidelines and the grant application form will be reviewed
periodically by the Association’s Board of Directors to ensure compliance with changes to
the law and best practices for charities.