Regranting, Process, Procedures, and W-9

Regranting Policy

FIRST receives grants from various Donors which are designated to FIRST Teams. These are restricted donations with designations as defined and imposed on FIRST by the Donor(s). Should FIRST receive a grant designated to your FIRST Team, FIRST will “re-grant” the funds to your FIRST Team as a “pass through” grant with no deductions for overhead or processing costs. 100% of the designated funds will be re-granted provided that the Team follows the guidelines listed below:

The following guidelines are followed when processing a regrant for a team:

  1. FIRST receives the Grantor’s donation and designation in writing. FIRST applies the amount needed to satisfy the open payment of the team’s registration fee before any regrant can be issued. Any additional funds, above the team’s registration fee (some restrictions may apply) can be regranted to the team.
  2. The Team initiates the process of receiving these pass through funds and maintains audit compliance*
  3. The regrant must be a minimum of $100 for FIRST LEGO League Explore, FIRST LEGO League Challenge, FIRST Tech Challenge, and FIRST Robotics Competition.
  4. Every U.S. based team filing for a regrant must provide an IRS Form W-9. Regrant checks can only be made payable & mailed to the W-9 entity.
  5. Regrant must be filed by the end of FIRST’s Fiscal Year – June 30th
  6. Regrants are subject to the requirements outlined in the FIRST Gift Acceptance Policy

Funds can only be re-granted to your team for costs directly associated with FIRST Programs. FIRST cannot disburse funds directly to the Team’s or School’s vendors/providers due to the IRS Form W-9 needs.

*Should the Donor request a follow-up report on the exact use of the re-granted funds, it is the responsibility of the Grantee (School) to maintain adequate records in order to provide an accurate accounting.

Submittal of IRS Form W-9 by all U.S. Based Teams

Every U.S. based team receiving funding from a Donor must submit an IRS Form W-9 to FIRST Finance. Click here for an IRS Form W-9.

The IRS Form W-9 must:

  1. Have been dated within five years
  2. Contain the Federal Tax Identification number (FEIN) of the organization willing to accept any funds on behalf of the team
  3. Be signed and dated by an authorized representative of the organization

Please Note:

  • This is not a State Tax Exempt number.
  • FIRST cannot accept any IRS Form W-9 from an individual.  We apologize for the inconvenience.
  • It is the responsibility of the team to inform FIRST of any changes to their IRS Form W-9.

Q. What if I need to request a regrant but my team does not have a IRS Form W-9? 

A. Sometimes teams are not directly associated with a school or an organization who can formally provide a W-9. We totally get that! Luckily, we have found that local organizations, such as libraries, will accept the regrant on the team’s behalf and distribute the regrant funds to the team. 

Regranting Procedure

Notice: By selecting this button, you will be leaving the FIRST website and be redirected to Submittable. Once you arrive at the Submittable website, if you do not have a Submittable account, you will need to create one