County grant administration
Both the university and county extension councils have legal authority to submit grant proposals. In determining the appropriate administrative entity, there are several factors to consider:
Consider a county council's capacity to administer projects that require employing additional staff, providing governmentally required assurances, submitting financial reports and audits, and securing legal advice.
Matching requirements can be onerous. If we commit match or cost share, it must be documented. Many times, that is done by documenting a person's time on a project. However, legally, councils cannot commit the time of regional extension specialists. They are University employees, not council employees.
Rules and regulations
The rules and regulations of some entities, such as governmental agencies, are substantial. The University has the resources and processes to meet those requirements.
Funding source preferences
Some funding sources only fund locally based organizations, such as a county council, while others work only with larger institutions, such as the University.
Although the University and county extension councils do not have 501(c)(3) status, they are treated as not-for-profit organizations under IRS regulations, as described in Section 170 of the federal income tax statutes. The IRS has provided an advisory letter stipulating this status for both the University and councils. This letter generally is sufficient when submitting proposals to organizations requiring 501(c)(3) documentation.